§ 5.116. Water users’ tax.

(a) There is hereby imposed a tax upon every Person using water in the City at the rate of 6.0% of the Water Charges made for such water. The Water Users’ Tax shall be paid by the person paying for such water.

(b) The Water Users’ Tax shall be collected from the Service User by the Service Supplier providing the water or its billing agent. The amount of tax collected in each month shall be remitted by the Service Supplier or its billing agent to the Tax Administrator on or before the last day of the following month, unless the due date occurs on a weekend or a holiday, in which case the tax shall be remitted on or before the next business day thereafter. The Water Users’ Tax shall be deemed remitted on the date received by the Tax Administrator, or on the date postmarked if remitted by first class United States mail with postage fully prepaid.

(Ord. No. 1210, § 1; Ord. No. 1251, § 4.)