42-5301. Definition of municipal water delivery system In this article, unless the context otherwise requires " municipal water delivery system" means an entity that distributes or sells potable water primarily through a pipeline delivery system which is owned by either: 1. A city or town incorporated or chartered under the constitution and laws of this […]
42-5302. Levy and payment of tax A. There is levied and the department shall collect a tax on the business of operating a municipal water delivery system for the purposes prescribed in section 49-282. The tax is levied at the rate of .65 of one cent per one thousand gallons of water delivered to customers, […]
42-5303. Administration Unless the context otherwise requires, article 1 of this chapter governs the administration, collection and enforcement of the taxes imposed by this article, except that: 1. If a municipal water delivery system is subject to the transaction privilege tax: (a) A separate license and bond are not required for the tax imposed by […]
42-5304. Disposition of revenues The department shall separately account for monies paid under this article and shall deposit, pursuant to sections 35-146 and 35-147, the first $1, 800, 000 of net revenues collected under this article in the safe drinking water program fund established by section 49-360 and the remaining net revenues in the water […]
