Shall the City of Fowler be authorized to implement a utility user's tax of five percent (5%) upon residential users of electricity and gas, three percent (3%) upon commercial, industrial, and agricultural users of electricity and gas, and five percent (5%) of the base service rate upon all users of telephone service in the City of Fowler, with the tax terminating on January 1, 2003, as set forth in Ordinance 99-6?