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There is levied and there shall be collected from every person, firm, corporation and municipal corporation which operates in the City of Vancouver works, plants or facilities for the transportation, distribution or sale of manufactured or natural gas and there is levied and there shall be collected from every person, firm, corporation and municipal corporation which sells manufactured or natural gas for use or consumption within the city a tax on the gross revenues derived from the sale and/or transportation of such gas within the city. The rate of such tax shall be as established in Section 5.88.040 of this chapter. This tax shall be additional to any and all payments made pursuant to franchises granted by the City of Vancouver. (Ord. M-2658 §1, 1986: Ord. M-2264 §1, 1981: Ord. M-1557 §1, 1974: Ord. M-38 §3, 1952)