[Code 1961 §10-77; CC 1976 §14-97]
Every person engaged in the business of selling and distributing
water for residential or commercial purposes in the City shall pay
a license tax for the right and privilege of carrying on and conducting
such business therein.
[CC 1976 §14-98; Ord. No. 1219 §2, 11-8-1971]
All persons, firms, companies or corporations engaged in the
business of furnishing water service in the City are hereby required
to file with the City Clerk a sworn statement showing the gross receipts
derived from the transactions of such businesses within the City. "Gross receipts" as used herein means the aggregate amount
of all sales and charges of the commodities described herein during
any period less discounts, credits, refunds, sales taxes and uncollectible
accounts, actually charged off during the period.
[CC 1976 §14-99; Ord. No. 1219 §2, 11-8-1971]
Such statements required by this Article shall be due and filed
on the last day of April, last day of July, last day of October and
on the last day of January, showing the gross receipts derived from
such business during the three (3) calendar months preceding the month
in which the statement is due, and shall be for a license to operate
for the calendar quarter in which the payment is made.
[CC 1976 §14-100; Ord. No. 1219 §3, 11-8-1971; Ord. No. 2287 §1, 8-11-1986; Ord. No. 95-69 §1, 9-12-1995]
At the time the above statements are filed and required to be
filed, payment shall be made to the City Collector at the rate of
nine and one-half percent (9.5%) on such receipts for the twelve (12)
month period beginning January 1, 1996 and ending December 31, 1996.
Thereafter the rate of tax shall be six percent (6%) paid on such
gross receipts. The water company shall have the privilege of crediting
such sums as may be due hereunder with any unpaid balance due said
company for water service rendered or facilities furnished to said
City.
[CC 1976 §14-101; Ord. No. 1219 §3, 11-8-1971]
The Clerk of the City and such other persons as may be designated
by the City Council from time to time is and are hereby authorized
to investigate the correctness and accuracy of any statement filed
under the provisions of this Article, and for that purpose shall have
access at all reasonable times to the books, documents, papers and
records of any person filing such statement.
[Code 1961 §10-80; CC 1976 §14-102]
Nothing herein shall be so construed as to exempt any person
from the payment to the City of the tax which the City levies upon
any real and personal property belonging to such person.
[Code 1961 §10-81; CC 1976 §14-103]
Should any person fail to make the verified return and pay the
tax at the proper time, such person shall be penalized for failure
to pay said tax in the amount of ten percent (10%) of the tax then
due, which penalty shall be payable to the City.
[Code 1961 §10-82; CC 1976 §14-104]
Any person engaged in the business of selling or transmitting
water in the City shall hold the City harmless from all liability
imposed upon it on account of injury or damage to person or property
caused by said person in the course of or in connection with any construction,
reconstruction, excavation, placing, maintenance, operation or use
of pipes, mains, conduits or other equipment in, along, across, over
or under any of the streets, roads, alleys, sidewalks, squares, bridges
or other public places in the City.
