The rate of the tax shall be as follows:
A. For water use: (1) during calendar year 2017, $.000295 per gallon of water used or consumed; (2) during calendar year 2018, $.00064 per gallon of water used or consumed; (3) during calendar year 2019, $.001005 per gallon of water used or consumed; (4) during calendar year 2020, and during each calendar year thereafter, $.001255 per gallon of water used or consumed. In the case of metered water service, the tax on water use shall equal the water tax rate multiplied by the number of gallons of water used or consumed. In the case of non-metered water service, the tax on water use shall equal the water tax rate multiplied by the assumed number of gallons of water used or consumed. Where no exemption applies, the assumed number of gallons of water used or consumed shall be determined by dividing the total water Fees charged by the per-gallon metered water Fee rate. Where an exemption applies, the assumed number of gallons of water used or consumed shall be determined by dividing the total water Fees that would have been charged in the absence of any exemption by the per-gallon metered water Fee rate.
B. For sewer use: 100 percent of the amount of tax determined to be owed for water use, as calculated in accordance with subsection A of this section.
(Added Coun. J. 9-14-16, p. 29720, § 1)