Due to heavy submissions volume and tax season opening two weeks later than usual, ADOR technical staff are actively working towards accepting and processing individual income tax returns as soon as possible. We will inform you when your return has been accepted for processing. Thank you for your patience and we apologize for any inconvenience.
Customer Notice: Due to COVID-19, ADOR's in-person lobby services are by appointment only and in compliance with local municipal and county face covering policies.
(a) The tax rate shall be an amount equal to _____ percent (___%) of the gross income from the business activity upon every person engaging or continuing in the business of providing wastewater removal services by means of sewer lines or similar pipelines to:
(1) Consumers or ratepayers who reside within the city.
(2) Consumers or ratepayers of this city, whether within the city or without, to the extent that this city provides such persons wastewater removal services, excluding consumers or ratepayers who are residents of another city or town which levies an equivalent excise tax upon this City for providing such wastewater removal services to such persons.
(b) The tax imposed by this section shall not apply to gross income relating to the providing of wastewater removal services from a qualifying hospital, qualifying community health center or a qualifying health care organization.