A. There is hereby imposed a tax upon every person in the city, other than a water corporation, using water in the city which is delivered through mains or pipes except as provided in Sections 3.56.180 and 3.56.200. The tax imposed by this section shall be at the rate of five percent of the charges made for such water including charges for (1) metered quantities of water, (2) service or minimum charges and (3) private fire protection service, and shall be paid by the person paying for such water.
B. The tax imposed in this section shall be collected from the service user by the person selling the water. The amount collected in one month shall be remitted to the finance director on or before the last day of the following month.
(Prior code § 25.105 (Ord. 924 §1, Ord. 1548 §4, Ord. 2113 §1))