[R.O. 2011 §5.92.010; Prior Code §18-73; Ord. No. 4319 §1; Ord. No. 4517 §1; Ord. No. 4859 §1; Ord. No. 4929 §1; Ord. No. 5178 §1]
Every person engaged in the business of supplying or furnishing water or water service in the City shall pay to the City as a license or occupational tax nine percent (9%) of the gross receipts derived from such business within the City, effective August 1, 1979.
[R.O. 2011 §5.92.020; Prior Code §18-74; Ord. No. 4118 §1; Ord. No. 4694 §1]
Every person engaged in the business set forth in Section 615.190 in the City is required to file with the Director of Finance of the City a monthly sworn statement showing the gross receipts derived from the operation of such business during every month of each calendar year, which statement shall be filed within thirty (30) days after the close of each such period, and the tax imposed by this Chapter shall be paid at the time of the filing of such statement.
[R.O. 2011 §5.92.030; Prior Code §18-75; Ord. No. 3772 §1]
In the event that any person engaged in the business set forth in Section 615.190 within the City is required by the terms of any franchise contract with the City to make payments to the City, such person shall receive a credit on such payments equal to the amount of tax provided for in this Chapter, and should the tax herein provided for exceed the payments provided for in such franchise contracts, then the payments required to be made by such person shall be as set forth in this Chapter.
[R.O. 2011 §5.92.040; Prior Code §18-76; Ord. No. 3772 §1]
The Director of Finance or the Director's representatives are authorized to investigate the correctness and accuracy of any statement filed pursuant to this Chapter and for that purpose shall have access at all reasonable times to the books, documents, papers and records of any person making such return in order to ascertain the accuracy thereof.
[R.O. 2011 §5.92.050; Prior Code §18-77; Ord. No. 3772 §1]
Nothing contained in this Chapter shall be so construed as to exempt any person to whom this Chapter is applicable from the payment to the City of the tax which the City levies upon the real or personal property belonging to any such person.