[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.