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ORDINANCE NO. NS- ~30 PAGE THREE electrical corporation, using in the city, gas which is delivered through mains or pipes. The tax imposed by this section shall be at a rate of four (4) percent 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 gene- ration of electrical energy or for the produc- tion or distribution of water by a public utility or governmental agency; and (3) Charges made by a gas public utility for gas used and consumed in the conduct of the busi- ness 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 collected in one month shall be remitted to the tax administrator on or before the 20th day of the following month. (d) Notwithstanding other provisions of this sec- tion, whenever a service supplier, pursuant to an order of the California Public Utilities Commission or a court of competent jurisdiction, makes a refund to service users of charges for past utility services, the taxes paid pur- suant to this Code on the amount of such refunded charges shall also be refunded to service users, and the service supplier shall be entitled to claim a credit for such re- funded taxes against the amount of tax which is due upon the next monthly returns. In the event this code is re- pealed, the amounts of any refundable taxes will be borne by the city. SECTION 4: That section 35-167 of the Santa Ana Municipal Code is hereby amended to read as follows: Sec. 35-167. Maximum amount payable under the utility users tax. The following subsections shall be effective for each fiscal year commencing on July 1.