§ 6.13.040. Quarterly license fee—Electric energy or gas.

(a) Every public utility providing electric energy or gas to any customer located within the county must have a valid unexpired license issued pursuant to this code and pay a quarterly license fee that it has collected from its customers.

(b)

The quarterly license fee required in subsection (a) of this section will be:

(1)

Due not later than sixty calendar days after the end of each calendar quarter.

(2)

Five percent of the gross revenue earned during the calendar quarter from customers located within the county. This rate is comprised of a four percent business license fee and a one percent right-of-way fee. Effective October 1, 2005, this rate will be comprised of a five percent business license fee.

(c)

"Gross revenue," for the purposes of this section, means all revenue earned directly or indirectly from the provision of electric energy or gas to customers located within the county.

(d)

Commencing with the calendar quarter beginning October 1, 2003, every interstate retail purchaser of energy shall be required to remit to the department within sixty days after the end of each calendar quarter a total fee of five percent (less the applicable exclusion rate described in this chapter) of the purchase price and transportation charge of the energy received by the public utility providing transportation, transmission, or distribution services of energy less the amount of tax paid, pursuant to this chapter, to the public utility holding a valid business license in the county that provided transportation of the energy. This fee may be offset, to the extent of the fee required by this chapter, by any taxes paid by the purchaser on such energy received at a location within unincorporated Clark County to a seller in another state with the submission of proof of payment of said taxes.

(Ord. 3189 § 4, 2005: Ord. 2840 § 2, 2002: Ord. 2734 § 4, 2002: Ord. 2093 § 4, 1998: Ord. 1963 § 7, 1997)