Includes receipts received in or by reason of any sale, conditional or otherwise, made for ultimate consumption or use by the purchaser of gas, electricity, steam, water, or refrigeration, or in or by reason of the furnishing for such consumption or use of gas, electric, steam, water, or refrigeration service in the Village, including cash, credits and property of any kind or nature, without deductions therefrom on account of the cost of the property sold, the cost of materials used, labor or services or other costs, interest or discount paid or any other expense whatsoever; provided, however, there shall be excluded from gross operating income receipts representing the amount received from the resale of the transportation, transmission or distribution of gas or electricity in this state where such transportation, transmission or distribution being resold is provided by a utility subject to tax under §
260-20; the receipts representing the amount received from resale of such transportation, transmission or distribution shall be the amount received for such transportation, transmission or distribution by such utility which initially provided such transportation, transmission or distributions; provided, further, sales of gas, electricity, steam, water or refrigeration or gas, electric, steam, water or refrigerator service to a landlord that is a person as defined in this section for resale by such landlord to a tenant, for consumption by such tenant as an incident to such landlord's activity of renting premises to such tenant, shall be subject to the tax imposed under this article even though such sales are not for ultimate consumption by such landlord; provided, further, receipts derived by a landlord from the resale of such gas, electricity, steam, water or refrigeration or furnishing gas, electric, steam, water or refrigerator service to such tenant shall be conclusively presumed to be equal to such landlord's cost of the same, and, if the tax under this article was imposed on the sale to such landlord, no additional tax under this article shall be owing on the sale by such landlord to such tenant. If the tax under this article was not imposed on such sale to the landlord, then such landlord, on the sale to its tenant, shall file a return hereunder based on such landlord's cost (including any associated transportation cost) of such gas, electricity, steam, water or refrigeration or gas, electric, steam, water or refrigerator service.
[Amended 5-7-1987 by L.L.
No. 6-1987; at time of adoption of Code (see Ch.
1, General Provisions, Art. I)]