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A. There is hereby imposed a tax upon every person using the city water that is delivered through mains or pipes. The tax imposed by this section shall be at the rate of eleven percent (11%) of the charges made for such water, and shall be paid by the person paying for such water.
B. There shall be excluded from the base on which the tax imposed in this section is computed charges made for water that is to be resold and delivered through mains or pipes; and charges made by a municipal water department, public utility or a county or municipal water district for water used and consumed by such department, utility or district in the conduct of the business of such department, utility or district.
('65 Code, § 33B-6) (Ord. No. CS-621 § 1 (part); Ord. No. CS-829 § 4; Ord. No. CS-830 §§ 1, 2; Ord. No. 968 § 1; Ord. No. 84-011 § 4; Ord. No. 94-025 § 5; Am. Ord. No. 2000-001§ 1 (part); Ord. No. 2008-007½ § 6)