Chapter 5.78
GARBAGE UTILITY BUSINESS AND OCCUPATION TAX
Sections:
5.78.010 Levy of tax.
A business and occupation tax is imposed against the gross revenues received for collection of solid waste within the city. The tax shall be at the rate of six percent of the gross revenues received by the contractor for collection and disposal services within the city limits. (Ord. 1577 § 1, 1993; Ord. 926, 1974).
5.78.020 Payment of tax.
The tax due under this chapter shall be paid to the city finance director by the contractor on a monthly basis. (Ord. 017-23 § 4 (Exh. A); Ord. 1577 § 1, 1993).
5.78.030 Solid waste defined.
As used in this chapter, “solid waste” means all putrescible and nonputrescible solid and semisolid wastes, including, but not limited to, garbage, rubbish, ashes, industrial wastes, swill, sewage, sludge, demolition and construction wastes, abandoned vehicles or parts thereof, recycled materials, and including biomedical waste, medical waste, and hazardous waste. (Ord. 1857 § 1, 2002).