§ 102-90. Water companies or sewage disposal companies.

(a)

Every person engaged in the business of operating a water company or sewage disposal company shall pay a license tax for each connection or customer served by such water company or sewage disposal company system of $0.05, subject to the following limitations:

(1)

The minimum license tax for any company shall be $18.75, payment of which shall entitle any company having 300 connections or less to an occupational license.

(2)

The maximum charge for any company shall be $187.50. Any company having more than 4,500 connections shall be required to pay only $187.50, regardless of the number of such connections.

(b)

For the purpose of this section, any person furnishing water or sewage disposal service for profit shall be construed to be a water company or sewage disposal company. However, a person having a well or sewage disposal for private use and who may furnish not more than 25 neighbors with water or sewage disposal shall be exempt from this section.

(c)

Municipal corporations which own and operate their own water plant and sewage disposal systems shall not be subject to such license tax.

(d)

For the purpose of ascertaining the number of connections or customers, each license applicant shall provide a notarized statement of the number of connections or customers, signed by an officer of such company or a partner or owner if a partnership or sole proprietorship, certifying that the number of connections or customers is correct to the best knowledge and belief of the signator.

(Code 1970, § 16½-11(j)(6); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 76-8, § 1, 4-20-76; Ord. No. 82-19, § 3, 8-24-82)