§ 3.68.060. Water users tax.

Latest version.

A.

There is imposed a tax upon every person using in the City water which is delivered through mains or pipes. The tax imposed by this Section shall be at the rate of ten percent (10%) of the charges made for such water and shall be paid by the person paying for such water.

B.

"Charges", as used in this Section, shall include minimum charges for service, including customer charges, service charges, standby charges, and annual and monthly charges.

C.

There shall be excluded from the base on which the tax imposed in this Section is computed charges made for water which is to be resold and delivered through mains or pipes and charges made for water used in the generation of electrical energy by an electrical corporation.

(Ord. C-6897 § 4, 1991; Ord. C-6745 § 2, 1990; prior code § 2480.5)

                    
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