[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 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.