Chapter 3.28
UTILITIES REVENUE SURCHARGE
Sections:
3.28.010 Repealed.
3.28.030 Repealed.
3.28.010 Imposition.
Repealed by Ord. 1013. (Ord. 631 § 1, 1988)
3.28.020 Charges.
Tax on charges shall be as follows:
A. Tax on Water Charges. There is hereby assessed a tax of 26.3 percent against the total gross revenue of the water fund derived from water charges, not including charges for water supplied from the Sunnyside Valley Irrigation District.
B. Tax on Sewer Charges. There is hereby assessed a tax of 32 percent against the total gross revenue of the sewer fund derived from sewer charges.
C. Tax on Garbage Collection Fees. There is hereby assessed a tax of 32 percent against the total gross revenue of the current expense fund derived from garbage collection fees. (Ord. 1421 § 2, 2016; Ord. 1013 §§ 3, 4, 5, 2004)
3.28.025 When payable.
The taxes provided by this chapter shall be due and payable on or before the fifteenth day of each month on the basis of gross revenues billed for the immediately preceding monthly billing cycle, commencing with the billing cycle beginning June 15, 2004, and thereafter. (Ord. 1013 § 6, 2004)
3.28.030 Administration and collection.
Repealed by Ord. 1013. (Ord. 631 § 3, 1988)
3.28.040 Source of taxes.
The taxes imposed by this chapter shall be charged to and collected from users of the water and sewer systems and garbage service. The taxes against total gross revenue derived from water and sewer charges provided by this chapter shall be paid by a transfer of funds from the water fund and the sewer fund, respectively, to the current expense fund of the city of Zillah. The city finance director is authorized and directed to make such transfers and to take such actions each month as are necessary to accomplish payment and collection of the taxes levied by this chapter. (Ord. 1013 § 7, 2004)