(a) 
The tax heretofore imposed by the city pursuant to the provisions of the Local Sales and Use Tax Act is hereby continued on the sale, production, distribution, lease or rental and the use, storage or other consumption of gas and electricity for residential use.
(b) 
The sale, production, distribution, lease or rental and the use, storage or other consumption of gas and electricity for residential use shall not be exempt from the tax imposed by the city under the Local Sales and Use Tax Act.
(c) 
The city secretary was directed to transmit, on or before April 1, 1979, a certified copy of this section by registered or certified mail to the comptroller of public accounts of the state.
(2007 Code, sec. 11.01.001)