§ 1163.035. Kilowatt hour excise tax rider for customers outside the City of Columbus boundaries.

A kilowatt-hour excise tax will be charged to all municipal electric customers outside the city boundaries. The kilowatt hour electricity distributed to those electric customers outside the city boundaries beginning with the measurement period that includes May 1, 2001 will be billed at the following rates per kilowatt hour of electricity distributed in a thirty (30) day period through a meter of an end user:

Kilowatt Hours Distributed to and End User	Rate per Kilowatt Hour
For the first 2,000	$0.00465
For the next 2,001 to 15,000	$0.00419
For 15,0001 and above	$0.00363

 

If no meter is used to measure the kilowatt hours of electricity distributed, the rates shall apply to the estimated kilowatt hours of electricity distributed to an unmetered location outside the city boundaries.

Kilowatt hours of electricity distributed to an end user through a meter that is not measured for a thirty (30) day period will be taxed monthly by dividing the days in the measurement period into the total kilowatt hours measured during the measurement period to obtain a daily average usage. The tax shall be determined by obtaining the sum of divisions of the below section and multiplying that amount by the number of days in the measurement period:

(1)

Multiplying $0.00465 per kilowatt hour for the first sixty-seven (67) kilowatt hours distributed using a daily average;

(2)

Multiplying $0.00419 for the next sixty-eight (68) to five hundred (500) kilowatt hours distributed using a daily average;

(3)

Multiplying $0.00363 for the remaining kilowatt hours distributed using a daily average.

(Ord. 898-01 § 1.)