§ 485. Wastewater removal services.

(a)

The tax rate shall be an amount equal to one and seven and one-half tenths percent (1.75%) of the gross income from the business activity upon every person engaging or continuing in the business of providing wastewater removal services by means of sewer lines or similar pipelines to:

(1)

Consumers or ratepayers who reside within the city.

(2)

Consumers or ratepayers of this city, whether within the city or without, to the extent that this city provides such persons wastewater removal services, excluding consumers or ratepayers who are residents of another city or town which levies an equivalent excise tax upon this city for providing such wastewater removal services to such persons.

(b)

The tax imposed by this section shall not apply to gross income relating to the providing of wastewater removal services from a qualifying hospital, qualifying community health center or a qualifying health care organization.

(Ord. No. 2560, § 1, 7-1-93; Ord. No. 2789, § 19, 6-5-95; Ord. No. 3140, § 1(11), 5-18-98; Ord. No. 3569, § 19, 5-26-04; Ord. No. 4104, § 5, 7-1-13; Ord. No. 4374, § 20, 11-26-18, eff. 2-1-19)

Editor's note

Ord. No. 3569, § 21(14), adopted May 26, 2004, provided that with respect to wastewater removal services, Section 485, Appendix C, the increased tax rate shall apply, in the case of a single utility payment to gross income received from all utility contracts executed on or after July 1, 2004, but in the case of periodic or multiple payments, the increased tax rate shall apply to gross income received on or after July 1, 2004, regardless of when the utility contract was executed.