§ 66-224. Retailer's occupation tax restriction.

No person engaged in the business of distributing, supplying, furnishing or selling gas or electricity, or engaged in the business of transmitting messages, shall be subject to taxation under the provisions of this article for such transactions as are or may become subject to taxation under the provisions of a retailer's occupation tax of this city adopted pursuant to the provisions of state statutes so authorizing such tax; nor shall any tax authorized in this article be imposed upon any persons engaged in any of the above-defined businesses unless such tax is imposed in like manner and at the same class in the city whether privately or municipally owned and operated.

(Code 1968, § 23-62; Code 1996, § 66-224; Ord. No. E-4068, § 1, 3-6-1995)