[CC 1991 §22-40; Ord. No. 725 §1, 9-9-1986; Ord. No. 891 §3, 8-20-1991]
A. 
Tax Imposed. Every person engaged in the business of supplying or furnishing water or water service in the City shall at the time of filing a statement under Section 610.010, pay to the City Collector as a license or occupational tax an amount equal to:
1. 
One-half of one percent (0.5%) of the gross receipts of such business derived from all users who are residential customers.
2. 
Eight percent (8%) of the gross receipts of such business derived from all users who are not residential customers.
B. 
Definitions. As used in this Chapter, the following terms shall have these prescribed meanings:
GROSS RECEIPTS
The aggregate amount of all sales and charges of the commodities or services hereinabove described in the City of Frontenac during any period less discounts, credits, refunds, sales taxes and uncollectible accounts actually charged off.
RESIDENTIAL CUSTOMER
A customer using residential service.
RESIDENTIAL SERVICE
Service to a customer using water for domestic household purposes through a single meter for either a single-family dwelling unit or for service to not more than four (4) single-family dwelling units served by a single meter in a multiple-family building or portion thereof; provided however, that in any event the usage of residential service must constitute more than fifty percent (50%) of the total metered usage.