1002. EXCISE TAX UPON GROSS RECEIPTS OF ALL UTILITIES CONTRACTORS.

There is hereby imposed an excise tax of 1-1/2% upon the gross receipts of both the prime contractors and subcontractors engaged in contracts for realty improvements within the Reservation performed for utility companies. Utility companies included: railroad companies, telephone companies, telegraph companies, electric, heating, water and gas companies, rural electric companies, rural water systems; also included are municipal facilities and sewer systems are not utility companies.