5.08.020 Imposed.
There is levied and there shall be collected from every person a tax for the act or privilege of engaging within the city in any one or more of the businesses mentioned in this section. The tax shall be based upon the income of the business, multiplied by the rate set out after the business, as follows:
A. Telegraph Business. A tax equal to six percent of gross income;
B. Telephone Business. A tax equal to a percentage of the gross subscriber’s exchange monthly service charges billed to business and residence customers located within the corporate limits of the city, together with a percent of gross income derived from intrastate toll service provided to business and residential customers located within the corporate limits of the city as follows:
|
Date |
Rate |
|---|---|
|
January 1, 1985 |
7.2% |
|
January 1, 1986 |
7.0% |
|
January 1, 1987 |
6.8% |
|
January 1, 1988 |
6.6% |
|
March 1, 1988 |
6.0% |
C. Gas Distribution Business. Tax equal to a percentage of gross income; provided, however, such business shall receive a credit against a tax that would otherwise be due for the amount of any franchise fees paid to the city as follows:
|
Date |
Rate |
|---|---|
|
January 1, 1985 |
7.2% |
|
January 1, 1986 |
7.0% |
|
January 1, 1987 |
6.8% |
|
January 1, 1988 |
6.6% |
|
March 1, 1988 |
6.0% |
D. Light and Power Business. A tax equal to a percent of gross income as follows:
|
Date |
Rate |
|---|---|
|
January 1, 1985 |
7.2% |
|
January 1, 1986 |
7.0% |
|
January 1, 1987 |
6.8% |
|
January 1, 1988 |
6.6% |
|
March 1, 1988 |
6.0% |
E. Refuse Collection and Disposal Business. A tax equal to five percent of gross income effective January 1, 1991;
F. Water Distribution Business. A tax equal to 11.15 percent of gross income effective January 9, 2017;
G. Sewage Collection and Disposal Business. A tax equal to six percent of gross income effective January 9, 2017;
H. Cable Television Business. A tax equal to eight percent of gross income; provided, however, that the rate shall decrease to six percent of gross income effective March 1, 1988;
I. Storm and Surface Water Management Business. A tax equal to six percent of gross income effective January 9, 2017. (Ord. 2213 § 1, 2016; Ord. 2083 § 1, 2011; Ord. 1970 § 1, 2006; Ord. 1908 § 1, 2003; Ord. 1886 § 2, 2002; Ord. 1398 § 1, 1990; Ord. 1289 § 1, 1987; Ord. 1146 § 2, 1984).