The purchase of utilities service for each dwelling, separate apartment in an apartment house or duplex house or dwelling house divided into separate living apartments, hotel, roominghouse, restaurant, store, office, manufacturing plant or other place of business, manufacture, service or residence shall be considered a separate purchase for the purpose of computing the maximum utilities service tax to be paid for the purchases during each month, regardless of the ownership, management, control or occupancy of such dwelling, apartment, store, office or other place of business, service, manufacture or residence enumerated in this section, and the monthly purchases of utilities service for each such place of dwelling or business shall be computed separately, even though more than one may be owned, occupied, managed or controlled by the same person or even though two or more shall be serviced by a master meter. The tax to be paid on master meters shall be at a rate of ten percent of the charge for the utilities service.