Chapter 3.78
SPECIAL SEWER UTILITY TAX
Sections:
3.78.010 Special tax imposition.
3.78.030 Special tax designation.
3.78.040 Special tax disposition.
3.78.050 Collection of special tax.
3.78.010 Special tax imposition.
There is imposed a special utility tax upon sewer collection and disposal services pursuant to RCW 35A.82.020, beginning June 1, 1997. [Ord. 1266 § 1, 1997. Code 1966 § 14.07.010.]
3.78.020 Special tax amount.
The amount of the special utility tax imposed by this chapter shall be eight percent of the gross fees received from sewer collection and disposal activities. [Ord. 1266 § 1, 1997. Code 1966 § 14.07.020.]
3.78.030 Special tax designation.
The imposition of this special tax shall be in addition to the six percent business and occupation tax imposed by CMC 5.03.085 upon the collection and disposal of sewage services. [Ord. 1266 § 1, 1997. Code 1966 § 14.07.030.]
3.78.040 Special tax disposition.
The tax levied by this chapter shall be collected and deposited into the general current expense fund. [Ord. 1266 § 1, 1997. Code 1966 § 14.07.040.]
3.78.050 Collection of special tax.
The special utility tax imposed by this chapter shall be collected in accordance with the provisions of CMC 14.06.070 which establishes billing, due date, and late charge procedures for sewer collection and disposal. [Ord. 1266 § 1, 1997. Code 1966 § 14.07.050.]