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subject to tax, such st~ of nine dollar~ sh~l 1 be multiplied by the ntm~er of single-family residential units served by such meter; pro- vided, however, ~hat this exclusion shsll nov app_y with respect to any meter serv~g any premises used for other than residential pur- poses exclusively. (b) There is also excluded, subject to the exceptions set forth in this subsection, from the tax Lmposed by this article, so much of the c ~harge, exclusive of any federal tax thereon, n~de by the seller agairmt the purchaser for electricity service for residential use as is in excess of seventeen dollars for any single-family resi- dential u_nit served by a singl~e meter for ar~v non.th, or part thereof, except that where more than on~ Sing!e-fancily residential unit is served by one meter on a comercial rate, the tax imposed by this ar- ticle shall apply to the entire taxable cb~, exclusive of any fed- eral tax thereon made by the seller against the purchaser for electri- city seEvice; provided, however, that this exclusion shall not apply with respect to any meter serving any premises Used for other than residential purposes exclusively; and, provided, further t~hat the tax shall not apply on bills submitted for electricity service for water heating where a separate meter is used solely for water heating ser- vice. 2. An emergency exists, and this ordinance shall take effect on July 1, 1970, and shall apply to all bills and statements for ser~ vices rendered on and after t~hat date. Adopted by the Council of the City of Portsmouth, V~gznza, at a meeting held Jtuue 23, 1970. Teste: City Clerk