§ 62-87. Levied; rates.

There is hereby imposed and levied by the town, upon each and every purchaser of a utility service, a tax in the following amounts:

(1)

Residential user. The tax shall be ten percent of the first $15.00 of the charge, exclusive of any federal tax, made by the seller against the purchaser with respect to each utility service. On the amount of charge in excess of $15.00, there shall be no tax computed.

(2)

Commercial or industrial user. The tax shall be ten percent of the first $15.00 of the charge, exclusive of any federal tax, made by the seller against the purchaser with respect to each utility service. There shall be no tax computed on the amount of charge in excess of $15.00.

(Code 1992, § 7-22)

(Code 1992, § 7-22)