(1) There is hereby imposed a tax on every person other than a telephone corporation, electrical corporation, gas corporation, water corporation, or waste hauler using water which is delivered through mains or pipes. The tax imposed by this section shall be at the rate of eight percent of the charges made for such water for persons or businesses using such services for industrial, commercial or any use other than service to the person’s residence, and at the rate of four percent of the charges made for such water for persons using such services for service to the person’s residence. “Charges,” as used in this section, shall include charges made for metered water and charges for service, including customer charges, service charges, and annual and monthly charges and any other charge authorized by law.

(2) Charges made for water which is to be resold and delivered through mains or pipes shall be excluded from the base on which the tax imposed by this section is computed.

(3) The tax imposed by this section shall be collected from the service user by the person supplying the water. The amount of tax collected in one month shall be remitted to the tax administrator on or before the last day of the following month, unless the due date occurs on a weekend or a holiday, in which case the tax shall be remitted on or before the next business day thereafter. Taxes shall be deemed remitted on the date received by the tax administrator, or on the date postmarked, if remitted by first class United States mail with postage fully prepaid. With prior written approval of the tax administrator, remittance of tax may be predicated on a formula based upon the payment pattern of the supplier’s customers. (Ord. 593-P § 1, 2004; Ord. 441 § 1. 2002 Code § 7-5.10).