(1) The tax year for purposes of this utility tax shall commence February 1, 2008, and end December 31, 2008, and thereafter shall commence on January 1st and end on December 31st each year.

(2) The tax year for purposes of water service and sewer service utility taxes shall commence February 1, 2024, and end December 31, 2024, and thereafter shall commence on January 1st and end on December 31st each year. (Ord. 09-23 § 5; Ord. 16-07 § 1)