Chapter 3.60
WATER AND SEWER TAX—LAW ENFORCEMENT RELATED FUNDING

Sections:

3.60.010    Taxes levied and rates.

3.60.020    Restriction on expenditures—Law enforcement utility taxes.

3.60.010 Taxes levied and rates.

There is levied upon and there shall be collected from every person, firm or corporation engaged in carrying on the following business for hire or for sale of a commodity or a service within or partly within the corporate limits of the city the tax for the privilege of so doing business as hereinafter defined:

A.    There is levied a tax on the sale, delivery, distribution or furnishing of water service, such tax shall be equal to eight percent of the total gross income from such utility in the city.

B.    There is levied a tax on the sale, delivery, distribution or furnishing of sewer service, such tax shall be equal to eight percent of the total gross income from such utility in the city. (Ord. 703 § 1, 2019: Ord. 692 § 1, 2018: Ord. 655 § 1, 2015: Ord. 583 § 1 (part), 2008)

3.60.020 Restriction on expenditures—Law enforcement utility taxes.

The taxes levied and collected pursuant to this chapter shall be restricted in use to law enforcement related purposes. The city treasurer is directed to deposit these restricted use funds into a new general fund revenue line item titled “Law Enforcement Utility Taxes.” (Ord. 583 § 1 (part), 2008)