Chapter 3.19
SEWER, STORMWATER AND SURFACE WATER SERVICE TAX1
Sections:
3.19.030 Installment payments.
3.19.010 Imposed.
There shall be levied on every business engaged in the sale, delivery, distribution, or furnishing of sewer services or stormwater and surface water services a tax equal to six percent of the total gross income derived from the operation of such business, to be charged to the customers of such business. The city of Lake Forest Park, as a provider of sewer services and stormwater and surface water services, shall be subject to the tax imposed by this chapter. (Ord. 1259 § 1, 2022)
3.19.020 Definitions.
As used in this chapter, unless the context or subject matter clearly requires otherwise, the words or phrases defined in this section shall have the indicated meanings:
A. “Gross income” means the value proceeding or accruing from the billings generated for furnishing sewer services and stormwater and surface water services with no deduction for uncollectible amounts and shall not include other charges such as sewer connection fees, capital improvement fees, or similar fees or charges.
B. “Sewer service” means collecting, pumping, treating, transporting, and disposing of sewage or industrial waste.
C. “Stormwater and surface water service” means storing, controlling, treating and/or conveying stormwater and surface water. (Ord. 1259 § 1, 2022)
3.19.030 Installment payments.
The taxes provided for in this chapter shall be paid bimonthly for sewer services, and semiannually for stormwater and surface water services based on the preceding period. (Ord. 1259 § 1, 2022)
Code reviser’s note: Per Section 4 of Ord. 1259, this chapter is effective January 1, 2023.