| Municipal Code Reference: |
3-43 |
| CAPS Code Reference: |
1002920051904 |
| Tax Return Form Code: |
Form 1904 Form 1904IN (for individuals) |
| Procedure: |
The Bottled Water Tax applies to the retail sale of bottled water in the City at a rate of $0.05 per bottle of water. |
| Tax Base: |
$0.05 for each bottle of water sold at retail |
| Exemptions, Deductions and Credits: |
The Bottled Water Tax does not apply to sales of bottled water to passengers on an interstate carrier. Please see the Bottled Water Food Stamp Purchase Guide below for food stamp and link card sales. |
| Guides: |
Bottled Water Tax Guide Bottled Water Food Stamp Purchase Guide |