3.08.030 Occupations subject to tax – Amount.
There is hereby levied upon, and there shall be collected from, every person engaged in carrying on the following businesses for hire or for the sale of a commodity, or service within or partly within the corporate limits of the city, the tax for the privilege of so doing business as hereinafter defined, as follows:
(1) Upon every person engaged in or carrying on the business of selling, furnishing, delivering, or distributing any telephone service for residential, commercial, or industrial use a tax equal to six percent of total annual gross operating revenue of sales of telephone service to each customer within the limits of the city.
Gross operating income for this purpose shall not include charges which are passed on to the subscribers by a telephone company pursuant to tariffs required by regulatory order to compensate for the cost to the company of the tax imposed by this chapter.
(2) Upon every person engaged in or carrying on the business of selling, furnishing, delivering, or distributing electric light and power or electrical energy service for residential, commercial, or industrial use a tax equal to five percent of the annual total gross operating revenue from distributing electric light and power or electrical energy to each customer within the limits of the city.
(3) Upon every person engaged in or carrying on the business of selling or furnishing water service for residential, commercial, or industrial use a tax equal to 15 percent of total annual gross operating revenue for selling or furnishing water service to each customer within the limits of the city.
(4) Upon every person engaged in or carrying on the business of selling or furnishing sewer service for residential, commercial, or industrial use a tax equal to 15 percent of total annual gross operating revenue for selling or furnishing sewer service to each customer within the limits of the city.
(5) Upon every person engaged in or carrying on the business of selling or furnishing of natural, manufactured, or mixed gas service for residential, commercial, or industrial use a tax equal to six percent of total annual gross operating revenue from selling or furnishing natural, manufactured, or mixed gas service to each customer within the limits of the city.
(6) Upon every person engaged in or carrying on the business of selling or furnishing garbage facilities and/or service for domestic or industrial use within the city there shall be levied a tax equal to 20 percent of the total annual gross operating revenue.
(7) Upon every person engaged in or carrying on the business of furnishing a cable subscription system for television signal distribution within the city there shall be levied a tax equal to six percent of the total annual gross operating revenue. It is not the intent of this section to classify the business as a public utility.
(8) Upon every person engaged in or carrying on the business of furnishing competitive telephone service including, but not limited to, cellular telephone service within the city there shall be levied a tax equal to six percent of the total annual gross operating revenue.
(9) Total annual gross operating revenue shall be calculated on a calendar year basis beginning January 1st of any year and ending on December 31st of the same year. (Ord. 598 § 1, 2023; Ord. 490 § 1, 2015)