(a) There is hereby imposed a tax upon every person in the City using sewer services within the City. The tax imposed by this section shall be at the rate of 3.95% of the charges made for such sewer service. The tax shall be paid by the person using such sewer service.
(b) As used in this section, the term “charges” shall apply to all services, components and items that are: (1) necessary for or common to the receipt, use or enjoyment of sewer service; or (2) currently are, or historically have been, included in a single or bundled rate for sewer service to retail customers. The term “charges” shall include, but is not limited to, the following charges:
(1) Customer charges, late charges, service establishment or reestablishment charges, annual and monthly charges, bond financing payments and other charges, fees and surcharges which are necessary for or common to the receipt, use or enjoyment of sewer service; and
(2) Charges, fees, or surcharges for sewer services or programs, which are mandated by the City, a State or Federal agency, whether or not such charges, fees, or surcharges appear on a bundled or line item basis on the customer billing.
(c) The tax on sewer service imposed by this section shall be collected from the service user by the sewer service supplier or its billing agent. The amount of tax collected in one month shall be remitted to the Tax Administrator, and must be received by the Tax Administrator, on or before the twentieth day of the following month; or, at the option of the person required to collect and/or remit the tax, such person shall remit an estimated amount of tax, measured by the tax billed in the previous month or upon the payment pattern of the service user, which must be received by the Tax Administrator on or before the twentieth day of the following month.
(Ord. 177, passed 11-6-2018)