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2. Section 35-122. Exclusions. <br /> <br /> (a) Gas. There is excluded from the tax imposed .by this Ar%icle so <br /> much of the charge, exclusive of_ any federal tax thereon, made by the seller~ <br /> against the purchaser for gas service for residential use as is in excess <br /> of Nine ($9.00) Dollars for-any month, or part thereof; provided, however, <br /> <br />--premises ussdJ for~other :than~residential pmrposes-~se exclusively. <br /> <br /> ~] Electricity. There is excluded, subject %o the exceptions set <br /> fo_~2a in ~s sub-section, fmcra the tax_ imposed by %b~s Ar~icle, so much <br /> of the charge, exclusive of any federal tax thereon, rode by the seller <br /> against the purchaser for elec~ricity service for reside~n~ial use as is <br /> in'e~cess of Seven%e=~n ~$!7.00~ Dotla~3s for any s~ngle-f~m.~ly residential' <br /> unit served by a single meter for any month, or part thereof; provided; <br /> however, ~_h~t this exclusion shall rDt apply' with respect to any _meter <br /> serving any pr~mises used for other than residential purposes exclusively; <br />~and provided, however~ ~hat said. tax~shall.no~ apply o~ bills submitted <br /> for electricity for servmce for water heating where a separa%e meter is <br /> used solely for water heating service. <br /> <br />3. This ordinance shall take effect on April t, 1978. <br /> <br /> Adopted bythe Co~maciI of the City of Portsm?uth, Virginia, at a <br />meeting held March 14, 1978. ' <br /> <br />Teste: <br /> <br />City Clerk <br /> <br /> <br />