American Fork |
Code of Ordinances |
Title 3. REVENUE AND FINANCE |
Chapter 3.12. PUBLIC UTILITIES USE TAX |
§ 3.12.010. Tax levied on utilities.
Latest version.
There is levied upon the business of every person or company engaged as a supplier of public utility services, and upon every person or company engaged as a distributor of public utility services, a franchise tax equal to five percent of the greater amount of (a) the gross revenue derived from the sale, use, distribution or consumption of said utilities, and (b) the fair market value to the ultimate consumer of said utilities, that are used or consumed within the corporate limits of the city.
(Ord. No. 90-08-11 § 1, 1990)