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periodically, the tax hereby imposed and levied shall be computed on the aggregate amount of purchases during each month, provided that the amount of the tax to be collected shall be the nearest whole cent to the amount computed. Section 8-81. Penalty for failure to pay, etc. Any purchaser failing~ refusing or neglecting to pay the tax hereby imposed or levied, and any seller violating the provisions hereof, and any officer~ agent or employee of any seller violating the provisions hereof, shall, upon conviction, be subject to a fine of not less than five dollars ($5o00) ~or more than five hundred dollars ($500°00). Each failure, refusal, neglect or violation and each day's con- tinuance thereof shall constitute a separate offense. Such conviction shall not re- lieve any such person from the payment, collection and remittance of said tax as pro- vided in this article. Section 8-82. Duty of City Treasurer~ The City Treasurer shall be charged with the power and the duty of collect- ing the ~axes levied and imposed hereunder .and shall cause the same to be paid into the general treasury of the City of Portsmouth, for account of the General Capital Improvement Fund, as hereinafter provided~ Section 8-02ol. Exclusion with respect to gas and electricity service for residential use. (a) There is excluded from the tax imposed by this article so much of the charge (exclusive of any Federal tax thereon) made by the seller against the purchaser for gas service for residential use as is in excess of six dollars ($8o00) for any month or part thereof; provided, however, that where more than one single family re- sidential unit is served by one meter, in computing the maximum amount of said charge sub3ect to tax, said sum of six dollars ($6.00) shall be multiplied by the number of single family residential units served by said meter; provided, however, that this exclusion shall not apply with respect to any meter serving any premises used for other than residential purposes exclusively. (b) There is also excluded, subject to the exceptions set forth in this subsection, from the tax imposed by this article, so much of the charge (exclusive of any Federal tax thereon) made by the seller against the purchaser for electricity service for residential use as is in excess of twelve dollars ($12.00) for any single family residential unit served by a single meter for any month or part thereof~ except that where more than one single family residential unit is served by one meter on a commercial rate, the tax imposed by this article shall apply to the en~re tax- able charge (exclusive of any Federal tax thereon) made by the seller against the purchaser for electricity service; provided, however, that this exclusion shall no~ apply with respect to any meter serving any premises used for other than residential purposes exciusively~ and provided further that the tax shall not apply on bills sub- mitted for electrici~yservice for water heating where a separate meter is used solely for water heating service° Section 8-62.2. General Capital Improvement Fund. All fu_uds received by the City Treasurer pursuant to this article~ and all unappropriated funds in the Utility Tax Fund a~ the effective date of this article or