Chapter 5.54
SANITARY SEWER SERVICE BUSINESS TAX
Sections:
5.54.010 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. “Sanitary sewer service business” means the business of collection, treatment and disposal of raw sewage transmitted via transmission lines from the customer to the sewage treatment and disposal plant. [Ord. 89-16 § 2, 1989].
5.54.020 Imposed.
Upon any sanitary sewer service 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. 2017-12 § 1, 2017; Ord. 2014-11 § 2, 2014; Ord. 2011-17 § 4, 2011].