Natural Gas Supplier Tax
3.600 Natural Gas Supplier Tax – Definitions.
For purposes of sections 3.600 to 3.625 of this chapter, the following words and phrases shall have the meanings ascribed to them by this section.
City manager. The city manager or the city manager’s designee.
Facilities. Includes gas mains, pipes, boxes, reducing and regulation stations, laterals, conduits and connections, including service connections, together with all of the necessary or useful appurtenances for the transmission and distribution of gas to the city and its inhabitants and to other customers and territory beyond the limits of the city.
Gross revenue. Revenues earned by the natural gas supplier from operations within the city, including but not limited to revenues from the sale and/or transportation of natural gas consumed within the city and revenues from the use, rental or lease of operating facilities of the natural gas supplier other than residential-type space and water heating equipment, less the net writeoff of uncollectible accounts directly related to such revenues. Gross revenues shall not include:
(a) Revenues paid directly by the United States of America or any of its agencies;
(b) Proceeds from the sale of bonds, mortgages or other evidence of indebtedness, securities or stocks; or
(c) Sales at wholesale by one public utility to another when the utility purchasing the service is not the ultimate customer.
Natural gas supplier. Any person who makes natural gas available for consumption within the city or who operates a natural gas distribution system which makes natural gas available for consumption within the city.
Natural gas distribution system. Real and personal property of a natural gas supplier located within the city used for the transportation, storage, or sale of natural gas.
Person. A natural person, firm, partnership, association, corporation, joint venture or other business entity.
Public way. Any street, road, alley, right-of-way, pedestrian or bicycle easement or utility easement for public use that is controlled by the city.