§ 25-109. Utilities companies; exemptions.

(a)

Every person engaged in the business of furnishing telephone, electric power, gas or community television antenna service, or operating water companies or sewage disposal companies in the county shall pay business taxes based upon the number of customers or subscribers to the services offered according to the following schedule:

(1)

Five thousand one (5,001) or more customers or subscribers—Five hundred dollars ($500.00);

(2)

Five thousand (5,000) or less customers or subscribers—Two hundred twenty-five dollars ($225.00).

(b)

For the purpose of this section, any person furnishing water or sewage disposal service for profit shall be construed to be a water company or sewage disposal company, provided that persons having wells or sewage disposals for private use, and those who furnish not more than twenty-five (25) persons with water or sewage disposal service shall be exempt from the business taxes imposed by this section.

(c)

Municipal corporations which own and operate their own water plants and sewage disposal systems shall also be exempt from the business tax imposed by this section.

(Code 1965, § 7-103; Ord. No. 80-15, § 37, 9-15-80; Ord. No. 94-15, § 27, 8-9-94; Ord. No. 2006-24 , § 1, 12-19-06)