Chapter 5.50
WATER BUSINESS TAX
Sections:
5.50.010 Definitions.
A. “Gross operating revenue” means the value proceeding or accruing from the performance of the particular public service involved, including operations incidental thereto, but without deduction on account of the cost of the commodity furnished or sold, the cost of material used, labor costs, interest, discount, delivery cost, taxes or other expense whatsoever, paid or accrued and without any deduction on account of losses.
B. “Water business” means the business of supplying potable water via transmission lines from the water treatment plant to the customer. [Ord. 89-15 § 2, 1989].
5.50.020 Imposed.
Upon any water business there is levied a tax equal to 15 percent of the total gross operating revenues derived from the operation of such business within the city. [Ord. 2017-11 § 1, 2017; Ord. 2014-11 § 1, 2014; Ord. 2011-17 § 2, 2011].