Chapter 3.64
GARBAGE COLLECTION TAX

Sections:

3.64.010    Garbage collection tax imposed.

3.64.020    Restriction on expenditures.

3.64.010 Garbage collection tax imposed.

There is levied and shall be collected from every person, firm or corporation engaged in or carrying on the business of garbage collection service within the city a tax equal to eleven percent of the total gross revenue derived from such business conducted within the city. Payment or remittance of this tax shall be made to the city within thirty days of collection of the gross revenue derived from such business conducted within the city. (Ord. 655 § 2 (part), 2015: Ord. 614 § 2 (part), 2012)

3.64.020 Restriction on expenditures.

A.    Five-elevenths of the taxes levied and collected pursuant to this chapter shall be restricted in use to recycling and solid waste purposes. The city treasurer is directed to deposit these restricted use funds into the water/sewer/garbage fund under the line item titled “Garbage Collection Services Tax Revenue.”

B.    Six-elevenths of the taxes levied and collected pursuant to this chapter shall be restricted in use to law enforcement related purposes. The city treasurer is directed to deposit these restricted use funds into the general fund revenue line item titled “Law Enforcement Utility Taxes.” (Ord. 655 § 2 (part), 2015: Ord. 614 § 2 (part), 2012)