Division of TaxationPublic Utility Franchise Tax
Description
The Public Community Water System Tax is levied upon the owner or operator of every public community water system in ³Ô¹ÏºÚÁÏ 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 ³Ô¹ÏºÚÁÏ Department of Environmental Protection and used to ensure clean drinking water in ³Ô¹ÏºÚÁÏ.