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(a) Gas. There is excluded from the tax imposed by this Article so <br />much of the charge~ exclusive of any federal ~ tax thereon, made 15_~ the seller <br />against the purchaser for gas se~rvice for residential use as is in excess <br />of Fifteen ($15.00) Dollars for any month, or part thereof; provided, hc~ever, <br />that this exclusion shall not apply with respect to any meter serving any <br />pr~mises used for other than residential purposes use exclusively. <br /> <br /> Co) Electricity. There is excluded, subject to the exceptions set <br />forth in this sub-section, frc~ the tax imposed by this Article, so tm/ch <br />of the charge, exclusive of any federal tax thereon, Inade by the seller <br />against the purchaser for electricity service for residential use as is <br />'in excess of Seventeen ($17.00) Dollars for any single-family residential <br />unit served by a single meter for any month, or part thereof; provided, <br />however, that this exclusion' shall not apply with respect to any meter <br />serving any premises used for other than residential purposes exclusively; <br />and provided, however~ that said t~x shall not apply on bills sutxaitted <br />for electricity for service for water heating where a separate meter is <br />used solely for water heating service° <br /> <br />3. This ordinance shall take effect on July 1, ]~78. <br /> <br /> Adopted by the Council of the City of Portsmouth, Virginia, at a <br />meeting held June 13, 1978. <br /> <br />City Clerk <br /> <br /> <br />