[R.O. 2009 §605.010; Ord. No. 284 §1, 6-14-1982]
The following terms, whenever used or referred to in this Article,
shall have these respective meanings unless a different meaning clearly
appears from the context:
The aggregate amount of all sales and charges from the business
of supplying water or water service made by any person in the City
of Pasadena Hills during any period less discounts, credits, refunds,
sales taxes and uncollectible accounts actually charged off.
Includes any individual, firm, co-partnership, association,
corporation, trust, trustee, receiver, syndicate or any other group
or combination acting as a unit in the plural as well as the singular
number.
[R.O. 2009 §605.020; Ord. No. 284 §2, 6-14-1982]
Every person now or hereafter engaged in the business of supplying
water or water service for compensation for any purpose in the City
of Pasadena Hills shall pay to the City of Pasadena Hills, as a license
tax, a sum equal to five percent (5%) of the gross receipts derived
from such business within the City of Pasadena Hills.
[R.O. 2009 §605.030; Ord. No. 284 §3, 6-14-1982]
Every person engaged in any business described in Section 605.020 hereof shall file with the City Clerk of the City of Pasadena Hills, on the last day of November, 1982, a sworn statement of the gross receipts of such person derived from the transaction of such business from October 1, 1982, to the last day of October, 1982, and thereafter a similar statement on the last day of each month for the preceding month and shall pay the tax at the time of filing the statement. The City Clerk of the City of Pasadena Hills, or such other City Official as may be authorized by the Board of Aldermen, shall be and is hereby authorized to investigate the correctness and accuracy of such statement and for that purpose shall have access at all reasonable times during normal business hours to examine the books, documents, papers and records of any person making such statement in order to ascertain the accuracy thereof.
[R.O. 2009 §605.040; Ord. No. 284 §4, 6-14-1982]
The tax herein required to be paid shall be in lieu of any other occupation or license tax required of any person engaged in any of the businesses described in Section 605.020 hereof, but nothing herein contained shall be so construed as to exempt any such person from the payment to the City of Pasadena Hills of the tax which the City of Pasadena Hills levies upon the real and personal property belonging to any such person, nor the tax required of merchants or manufacturers for the sale of anything other than water or water service, nor shall the tax herein required exempt any such person from the payment of any other tax which may be lawfully required other than any occupation tax on any of the businesses described in Section 605.020 hereof.
