§ 86.396. Charge imposed.

Upon February 1 of every year, every person occupying or using the streets, highways, easements, alleys, parks or other public places of the city with gas pipelines, gas pipes and other gas fixtures shall annually, as a condition to further occupancy, pay to the city for the privilege a rental equal to two percent of the gross receipts received by the person from the sale of gas delivered within the corporate limits during the preceding calendar year ending December 31.

(Code 1970, § 23-16)

State law reference

Authority of city to make reasonable charge, not exceeding two percent of gross receipts, for use of its streets by public utilities, V.T.C.A., Tax Code, § 182.025.