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, except that water delivered to a customer for resale is
exempt from the tax.


B. The owner or operator of a municipal water delivery system shall pay the tax to
the department at the same time as paying the transaction privilege tax under section
42-5014. If the system for any reason does not pay transaction privilege tax, the tax
imposed by this article is due and payable to the department, and is delinquent if not
paid, as provided in section 42-5014, subsection A.