(a) Establishment of solid waste users' tax. There is hereby imposed a tax upon every person in the City using refuse collection and disposal services provided by the refuse collector. The tax imposed by this section shall be at the rate of 3.95% of the total fee imposed for the collection and disposal of refuse (including any franchise fee component) and shall be in addition to and not a replacement of said fee.
(b) Rulings. The Tax Administrator shall, from time to time, survey all refuse collectors in the City to identify the various billing components of the refuse collection and disposal service that is being offered to customers within the City, and the charges therefor, including those items that are mandated by State or Federal regulatory agencies. The Tax Administrator may, thereafter, issue and disseminate to service suppliers an administrative ruling identifying those components and items that are necessary or common to the receipt, use and enjoyment of refuse collection and disposal service. Charges for such components and items shall be subject to the tax of subsection (a) above.
(c) Collection of tax. The tax upon every person in the City using refuse collection and disposal services provided by any refuse collector, may be collected and remitted in addition to and in the same manner as the City's franchise fee for the collection and disposal of refuse entered into pursuant to a franchise agreement authorized by Chapter 6.01 of this Code or in another manner determined by the Tax Administrator.
(Ord. 177, passed 11-6-2018)