Ordinances calling elections as well as those certifying election results for the imposition of sales and use taxes are on file in the office of the city secretary.
(Ordinance adopting 2023 Code)
(a)
From and after October 1, 1978, residential use of gas and electricity shall be exempt from the city sales tax.
(b)
“Residential use” is defined as utility use in a [single-] family dwelling, a multi-family apartment, a housing complex or a building or portion of a building occupied as a home or residence.
(Ordinance 734, sec. 1, adopted 9/8/78; 1972 Code, sec. 10-4(b), (c); Ordinance adopting 2023 Code)