a.There is hereby imposed a tax upon every person in the City, other than a water corporation, using water services for industrial, commercial or any use other than services to the person’s principal place of residence, a tax at the rate of 5% of the charges made for said service.

Persons using water service for their principal place of residence shall pay a tax in the amount of 2% of the charges made for said service. The tax shall be paid by the person or persons responsible for payment of the service.

b.The tax imposed in this Section shall be collected from the service user by the person selling the water. The amount collected in one month shall be remitted to the Finance Department on or before the last day of the following month.