Chapter 3.65
WATER AND SEWER DEPARTMENT GROSS RECEIPTS TAX

Sections:

3.65.010    Tax imposed.

3.65.020    Tax payment.

3.65.030    Deposit of revenues.

3.65.040    Excess payments.

3.65.010 Tax imposed.1

There is levied and there shall be collected from the water and sewer department of the city a tax in the amount of eight and one-half percent of the gross receipts of the customer accounts in such department; provided, the tax is not collected from receipts received by the department from any public water or sewer district or city or from the receipts from wholesale sales of water to other public purveyors. (Ord. 3089 § 1, 2018; Ord. 2885 § 1, 2012; Ord. 2840 § 1, 2010; Ord. 2168, 1997; Ord. 1976 § 1, 1993; Ord. 1812 § 1, 1990).

3.65.020 Tax payment.

The tax imposed by MMC 3.65.010 shall be due and payable in monthly installments and remittance thereof shall be due by the twentieth day of the following month in which the tax accrued. On or before the twentieth day of such month the water and sewer department shall make a return upon a form to be provided by the director of finance setting forth such information as may be required and showing the amount of the tax for which the water and sewer department is liable for the preceding monthly period, and shall transmit the same to the director of finance together with the remittance for the amount then due. (Ord. 1976 § 1, 1993; Ord. 1812 § 1, 1990).

3.65.030 Deposit of revenues.

All revenue derived from the tax imposed in this chapter shall be deposited in the general fund of the city. (Ord. 1976 § 1, 1993; Ord. 1812 § 1, 1990).

3.65.040 Excess payments.

Any money paid to the general fund through error and in excess of such tax shall be credited against any tax due or to become due in the succeeding monthly period. (Ord. 1976 § 1, 1993; Ord. 1812 § 1, 1990).


1

Code reviser’s note: Section 2 of Ordinance 3089 provides, “The rate of eight and one-half percent set by this ordinance shall automatically terminate without further action of the City Council five (5) years from the effective date hereof and the gross receipts tax rate shall reset to six percent and one half percent (6 1/2%).”