Chapter 5.56
STORMWATER UTILITY SERVICE BUSINESS TAX1
Sections:
5.56.010 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. “Stormwater service business” means the business of providing protection levels of the stormwater facilities such as, but not limited to, pumps, levee systems, storm systems, flood control measures and other similar services. [Ord. 2009-19 § 10, 2009].
5.56.020 Imposed.
Upon any stormwater 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. 2017-13 § 1, 2017; Ord. 2014-11 § 3, 2014; Ord. 2011-17 § 6, 2011].
Code reviser’s note: The ordinance codified in this chapter, Ord. 2009-19, shall be effective with the January 2010 utility billings for water utility services, sewer utility services and stormwater utility services.