Sec. 44-155. - Gross receipts of suppliers of natural gas.
Sec. 44-155. - Gross receipts of suppliers of natural gas.
(a)
A tax is hereby imposed upon any distributor of gas commodities or services to residences and businesses located within the city, in addition to any such tax imposed by the state, to be collected by the distributor from the ultimate consumer as a separate item not included in the sales price or tariff charge. The amount of tax collectible from the ultimate consumer shall in each case be calculated on the basis of a two percent of the sale price or tariff charge payable by the ultimate consumer to the distributor of natural gas for the commodity or service which is subject to tax under this section, and shall in each case be computed to the nearest highest cent, except that a distributor's gross receipts shall not be deemed to include any portion of the tax collected from its consumer.
(b)
The taxes collected pursuant to this section shall be paid by the distributor of natural gas within 20 days after the end of the calendar month in which the consumer first receives a statement from the distributor setting forth the amount charged for natural gas.
(c)
Notwithstanding any provision of subsection (a) or (b), this tax shall not apply to the distribution or sale of gas commodities that are:
(1)
A sale for resale in which the purchaser is not the ultimate consumer of the gas commodity;
(2)
A sale or distribution made to a purchaser whose consumption will occur outside the city limits;
(3)
A sale or distribution to an entity or its successor that, as of the date of enactment of this section, uses the gas commodity as a fuel to create hot or chilled water to supply a state and/or city government building, among other customers, with district heating and cooling services; or
(4)
A sale or distribution to an entity or its successor that, as of the date of enactment of this section, owns wholesale electric generation power plants located within the city.
(Ord. No. 03-047(sub 1), § 1, 8-21-03)
(a)
A tax is hereby imposed of two percent of the cost of the rent, in addition to the amount imposed by the state, for any room or rooms in a hotel, motel or tourist home, as defined in 30 Del. C., § 6101, which are located within the boundaries of the city.
(b)
The tax collected pursuant to this section is imposed on the occupant of the room and collected and remitted monthly by the operator of the hotel, motel or tourist home to the department of finance within 20 days after the end of the calendar month.
(c)
No lodging tax pursuant to this section shall be imposed for reservations or contracts for lodging that were executed or completed on or before October 1, 2003.
(Ord. No. 03-048(sub 2), § 1, 8-21-03)