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(A) There is hereby imposed a tax upon every person in the city using water which is delivered through mains or pipes. The tax imposed by this section shall be at the rate of 5% of the charges made for such service and shall be paid by the person paying for such service.
(B) There shall be excluded from the base on which the tax imposed under this section is computed:
(1) Charges made for water which is to be resold and delivered through mains or pipes; and
(2) Charges made by a municipal water department, public utility or a county or municipal water district for water used and consumed by such department, utility or district.
(C) Except as provided in § 5.71.152 of this chapter, the tax imposed under this section shall be collected from the service user by the person supplying the water. The amount collected in one month shall be remitted to the Director of Finance on or before the last day of the following month.
('86 Code, § 5.71.050) (Ord. 3928, passed - - ; Am. Ord. 3943, passed - - )