Skip to code content (skip section selection)
(a) There is hereby imposed a tax upon every person, other than a steam corporation, using steam heat which is delivered through mains or pipes in the City and County. The tax imposed by this Section shall be on the charges made for such steam heat, including minimum charges for services, and shall be paid by the person paying for such steam heat. For purposes of the exemption from this tax provided in Section 707.1, a "residential customer" shall include any residential hotel where at least 50 percent of the guest units in the residential hotel are leased for a minimum period of one month and are occupied for nine months of the year.
(b) The tax imposed by this Section shall be collected from the service user by the City and County or other person supplying the steam heat. The amount collected in one month shall be remitted to the Tax Collector on or before the last day of the following month.
(Amended by Ord. 81-84, App. 2/23/84; Ord. 138-87, App. 4/27/87; Ord. 21-98, App. 1/16/98)