Chapter 3.28
SEWER UTILITY TAX
Sections:
3.28.010 Tax imposed.
Commencing January 1, 1993, there is levied upon and there shall be collected from the town sewer utility a business and occupation tax in an amount equal to six percent of the gross annual income. Said tax shall be collected from the users concurrent with the billing for services of the sewer utility. [Ord. 354 § 1, 1993]
3.28.020 Funds dedication.
Commencing August 1, 2012, all sewer utility tax collected per this chapter shall be deposited into the sewer fund, and shall be used for the funding of general sewer services or municipal sewer facilities as the council shall direct through its annual budget process. Any sewer utility tax deposited into the general fund after August 1, 2012, shall be transferred annually into the sewer fund. [Ord. 698, 2012; Ord. 493 § 1, 2003; Ord. 354 § 2, 1993]