Chapter 3.39
WATER AND WASTEWATER TAX*

Sections:

3.39.010    Tax imposed – Rate.

3.39.020    Due date.

3.39.030    Repealed.

*For statutory provisions authorizing cities to impose an admission tax, see RCW 35.21.280.

3.39.010 Tax imposed – Rate.

There is levied and imposed a tax of 29 percent on the gross revenues for water and wastewater services supplied by the city, to be paid by the water and wastewater utilities. Said tax shall be paid into the respective water and wastewater funds. (Ord. 2022-18 § 1, 2022; Ord. 2018-05 § 1, 2018; Ord. 2018-02 § D, 2018; Ord. 2013-26 § 1, 2013; Ord. 2009-15 § 1, 2009; Ord. 2008-27 § 1, 2008; Ord. 2007-13 § 1, 2007; Ord. 2005-2 § 1, 2005).

3.39.020 Due date.

The tax imposed shall be due and payable to the general fund within 15 days of the close of each fiscal quarter on the basis of the gross income of the respective water and wastewater funds for the applicable period. (Ord. 2018-02 § E, 2018; Ord. 2005-2 § 1, 2005).

3.39.030 Fund transfer.

Repealed by Ord. 2018-02. (Ord. 2005-2 § 1, 2005).