§ 6-36. Utility service companies.

(a)

Every person engaged in the business of furnishing water or sewage collection or disposal shall pay a license tax of $0.50 per $100.00 of base year gross receipts.

(b)

Every person engaged in the business of furnishing heat, light, power or gas in the county shall pay a license tax of $0.50 per $100.00 of base year gross receipts, excluding services furnished to federal, state and local public entities and their officers, sales for resale to other electric utilities and sales for industrial purposes. Sales of heat, light, power or gas for industrial purposes shall mean sales to any person engaged in manufacturing, mining or processing having a contract demand of 100 kilowatts or more.

(c)

Any person engaged in the telephone or telegraph business in the county shall pay a license tax of $0.50 per $100.00 of base year gross receipts. This subsection (c) shall not apply to any business performed to or from points outside of the state nor to any business performed for federal, state and local public entities or their officers. Every person engaged in providing or offering to provide cellular telephone air time shall pay a license tax of $0.50 per $100.00 of base year gross receipts from customers located or domiciled within the county.