Chapter 5.20
WATER AND SEWER UTILITY USE TAX

Sections:

5.20.010    Tax levied.

5.20.020    When payable.

5.20.030    Inspection of records.

5.20.040    Violation – Penalty.

5.20.010 Tax levied.

From and after the first day of January, 1993, there is levied upon, and there shall be collected from, every person, firm, or corporation, either private or public, engaged in carrying on a water distribution utility business and a sewer collection utility business within or partly within the corporate limits of the city, a tax equal to six percent of the total gross income from such business. [Ord. 548B, 1994.]

5.20.020 When payable.

All payments of the utility tax imposed by this chapter shall be made by the water and sewer company to the city on a quarterly basis within 45 days of the last day of the quarters ending on March 31st, June 30th, September 30th, and December 31st in each year. [Ord. 548B, 1994.]

5.20.030 Inspection of records.

The city shall have the right to inspect all records of any and all water and sewer companies serving the city to verify amounts due under this chapter and the right to audit and recompute any and all amounts payable under this chapter. The city may require that any reports of financial statements resulting from such audit or recomputation be certified by the chief financial officer or a certified public accountant retained by the person, firm, or corporation engaged in the carrying on of a water and sewer business. [Ord. 548B, 1994.]

5.20.040 Violation – Penalty.

Any said person, firm, or corporation subject to this chapter who shall fail or refuse to make said tax returns or to pay said use tax when due, or who shall make any false statement or representation in or in connection with any such tax return, or shall otherwise violate or refuse or fail to comply with this chapter, shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine not to exceed $1,000, or by imprisonment in the Lewis County jail for a term not to exceed 90 days, or by both. [Ord. 548B, 1994.]