(A) There is imposed a fee upon every person in the city using water which is delivered through mains or pipes. The fee imposed by this section shall be 3% of the charges made for that water.
(B) There shall be excluded from the base on which the fee imposed in this section is computed charges made for water which is to be resold and delivered through mains or pipes; and charges made by a municipal water department, public utility or a city or municipal water district for water used and consumed by that department, utility or district.
(C) The fee imposed by this section shall be collected from the service user by the person supplying the water. The amount collected in one month shall be remitted to the Fee Administrator on or before the last day of the following month.
('61 Code, § 23B.6) (Ord. 920, passed - - ; Am. Ord. 1113, passed 2-5-92; Am. Ord. 1541, passed 9-17-08) Penalty, see § 53.99