3.76.070 Utility tax levied on water and sewer funds.
There is levied and shall be collected from the water and sewer departments of the city of Aberdeen a tax in the amount of four and one-half percent (4.5%) of the gross receipts of the residential and commercial accounts for utility services within the city limits. The tax levied shall be due and payable in monthly installments and shall be passed on to each utility's consumers and collected by the Finance Director in the same manner as fees and charges for utility services. The proceeds from the collection of the tax levied shall be deposited to the general fund.
Prior to the adoption of 6567 on 12/29/2014, Section 3.76.070 read as follows.
Effective January 1, 2007, there is levied and there shall be collected from the water and sewer departments of the city of Aberdeen a tax in the amount of two percent (2%) of the gross receipts of the residential and commercial accounts for utility services within the city limits. The tax levied shall be due and payable in monthly installments and shall be passed on to each utility's consumers and collected by the Finance Director in the same manner as fees and charges for utility services. The proceeds from the collection of the tax levied shall be deposited to the general fund.
Prior to the adoption of 6429 on 12/13/2006, Section 3.76.070 read as follows.
Effective June 1, 2004, there is levied and there shall be collected from the water and sewer departments of the city of Aberdeen a tax in the amount of ten percent (10%) of the gross receipts of the residential and commercial accounts for utility services within the city limits. The tax levied shall be due and payable in monthly installments and shall be passed on to each utility's consumers and collected by the Finance Director in the same manner as fees and charges for utility services. The proceeds from the collection of the tax levied shall be deposited to the general fund.