(A) There is imposed a tax upon every person in the city, except 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 water for each service user and shall be paid by the person paying for such water.
CHARGES, as used in this section, shall include the following.
(1) Charges made for water which is delivered through mains or pipes.
(2) Minimum charges for service, including, but not limited to, customer charges, service-charges, demand charges, standby charges and annual and monthly charges, fuel and cost adjustments.
(B) 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 by a municipal water department, public utility or county or municipal water district for water used and consumed by such department, utility or district.
(C) The tax imposed in 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 Tax Administrator on or before the last day of the following month; or at the option of the person required to collect and remit the tax, an estimated amount of tax, measured by the tax billed in the previous month, shall be remitted to the Tax Administrator on or before the last day of each month. Remittance of tax may be predicated on a formula based on the payment pattern of the supplier's customers.
('83 Code, § 3.32.110) (Ord. 908, passed - -85)