Chapter 13.10
UTILITY EXCISE TAX
Sections:
13.10.040 Deposit and use of utility excise fees.
13.10.010 Purpose.
The provisions of this chapter shall be deemed an exercise of the power of the city to license for revenue. (Ord. A-3733 § 1(part), 1992).
13.10.020 Utilities defined.
The word “utilities” as used herein means the municipal sanitation, wastewater, water, stormwater and landfill utilities of the city. (Ord. 2020-53 § 1, 2020; Ord. 99-34 § 1, 1999: Ord. 95-39 § 2(part), 1995: Ord. A-3733 § 1(part), 1992).
13.10.030 Amounts levied.
Excise fees are imposed and levied upon the utilities. An excise fee is imposed against the gross amount of the monthly service charges made by the city utilities in the following amounts:
A. 15.1 percent of the gross amount of the monthly service charges through March 31, 2024;
B. 13.8 percent of the gross amount of the monthly service charges commencing on April 1, 2024, through December 31, 2024;
C. 14.2 percent of the gross amount of the monthly service charges commencing on January 1, 2025, through December 31, 2025; and
D. 14.6 percent of the gross amount of the monthly service charges commencing on January 1, 2026, and continuing at that rate until changed by city ordinance. (Ord. 2024-04 § 1, 2024; Ord. 2022-33 § 1, 2022; Ord. 2020-53 § 2, 2020; Ord. 2014-38 § 2, 2014: Ord. 2012-33 § 2, 2012: Ord. 95-39 § 2(part), 1995: Ord. A-3733 § 1(part), 1992).
13.10.040 Deposit and use of utility excise fees.
The moneys raised by the excise fee levied shall be deposited in the city’s general fund; provided, however, that the portion of such excise fee raised as a result of increases to monthly wastewater, water, and stormwater service charges made by the city to pay for capital project improvements to the city’s wastewater, water, and stormwater infrastructure shall be used for construction and maintenance of street improvements. (Ord. 2010-13 § 1, 2010: Ord. A-3733 § 1(part), 1992).
13.10.050 Effective date.
The excise fee imposed by this chapter shall be retroactive to January 1, 1992, and shall remain in effect until amended, altered or revoked. (Ord. A-3733 § 1(part), 1992).