8A-485. Wastewater removal services
(a) The tax rate shall be an amount equal to zero percent (0%) 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 Town.
(2) consumers or ratepayers of this town, whether within the town or without, to the extent that this town 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 town 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.