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ORDINANCE NO. NS-1268.1 (EMERGENCY) PAGE THREE rate of three percent (3%) of the charges made for such energy and shall be paid by the person paying for such energy. "Charges," as used in this section shall include charges made for (1) metered energy, and (2) minimum charges for service, including customer charges, service charges, demand charges, standby charges, and annual and monthly charges. (b) As used in this section, the term "using elec- trical energy" shall not be construed to mean the storage of such energy by a person in a battery owned or possessed by him for use in an automobile or other machinery or device apart from the premises upon which the energy was received, provided however, that the term shall include the receiving of such energy for the purpose of using it in the oharging of batteries; nor shall the term include the mere receiving of such energy by an electric public utility or governmental agency at a point within the City of Santa Ana for resale; or the use of such energy in the production or distribution of water by a public utility or a governmental agency. (c) The tax imposed in this section shall be collected from the service user by the person supplying such energy. The amount of tax collected in one month shall be remitted to the Tax Administrator on or before the 20th day of the following month. Remittance of tax may be predicated on a formula based upon the payment pattern of the supplier's cus- tomers. Sec. 35-157. Gas User Tax. (a) There is hereby imposed a tax upon every person in the City of Santa Ana, other than a gas corporation or electrical corporation, using in the City gas which is deli- vered through mains or pipes. The tax imposed by this section shall be at the rate of three percent (3%) of the charges made for such gas and shall be paid by the person paying for such gas. (b) There shall be excluded from the base on which the tax imposed in this section is computed (1) charges made for gas which is to be resold and delivered through mains or pipes; (2) charges made for gas sold for use in the generation of electrical energy or for the production or distribution of water by a public utility or governmental agency; and (3) oharges made by a gas public utility for gas used and consumed in the conduct of the business of gas public utilities. (c) The tax imposed in this section shall be collected from the service user by the person selling the gas. The amount oollected in one month shall be remitted to the Tax Administrator on or before the 20th day of the following month. Sec. 35-158. Penalty. (a) Taxes collected from a service user which are not remitted to the Tax Administrator on or before the due dates provided in this Code are delinquent. Sec. 35-159. Actions to Collect. Any tax required to be paid by a service user under the provisions of this Code shall be deemed a debt owed by the service user to the City. Any such tax collected from a ser- vice user which has not been remitted to the Tax Administrator shall be deemed a debt owed to the City by the person required to collect and remit. Any person owing money to the City under the provisions of this Code shall be liable to an action brought in the name of the City for the reoovery of such amount.