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corporations; nor shall the term include the mere receiving of such <br /> electricity by an electrical corporation or governmental agency at a point <br /> within the City for resale." <br /> Section 10. Section 2- 4- 205(d) of the Municipal Code is hereby added to read as <br /> follows: <br /> • <br /> "(d) The tax on electricity provided by a non- utility supplier or an <br /> electric utility not under the jurisdiction of this chapter shall be <br /> collected and remitted in the manner set forth in Section 2 -4 -215." <br /> Section 11. Section 2- 4- 210(a) of the Municipal Code is hereby amended to read as <br /> follows: <br /> "(a) "There is hereby imposed a tax upon every person using gas in the <br /> City, which is transported and delivered through a pipeline distribution <br /> system. The tax imposed by this Section shall be at the rate of six (6 %) <br /> percent of the charges made for such gas, including all services related to • <br /> the storage, transportation and delivery of such gas, and shall be paid by <br /> the person using such gas; provided, however, that the tax shall not <br /> apply to any charges for gas storage services when the service provider <br /> cannot, as a practical matter, determine the location where such stored <br /> gas is ultimately used. "Charges" as used in this Section shall include: <br /> (1) the commodity charges for purchased gas, or the cost of gas owned <br /> by the service user, which is delivered through a gas pipeline <br /> distribution system or by mobile transport; (2) gas transportation <br /> charges (including interstate charges to the extent not included in <br /> commodity charges); and (3) capacity or demand charges, service <br /> charges, transition charges, customer charges, minimum charges, annual <br /> and monthly charges, and any other charges for gas services or programs, <br /> which are authorized by the California Public Utilities Commission or <br /> the Federal Energy Regulatory Commission. <br /> The "cost of gas owned by the service user" shall include the actual costs <br /> attributed to drilling, production, lifting, storage, gathering, trunldine, <br /> pipeline, and other operating costs associated with the production and <br /> delivery of such gas. "Charges" shall also include the value of any other • <br /> services, credits, property of every kind or nature, or other consideration <br /> provided by the service user in exchange for the gas or services related to <br /> the delivery of such gas." <br /> 6 <br />