Public Utility Franchise Tax
Description
The Public Community Water System Tax is levied upon the owner or operator of every public community water system in Ó£»¨ÊÓÆµ based upon water delivered to consumers, not including water purchased for resale, on or after April 1, 1984.
Rate
The tax rate is $0.01 per 1,000 gallons of water delivered to a consumer.
Disposition of Revenues
Revenues are deposited in the Safe Drinking Water Fund administered by the Ó£»¨ÊÓÆµ Department of Environmental Protection and used to ensure clean drinking water in Ó£»¨ÊÓÆµ.