26 CAR § 171-104 – Water usage fee

(a)
1. (1) In lieu of remitting gross receipts or compensating use tax on the transactions identified in 26 CAR §§ 171-102 and 171-103, a car wash operator shall remit a fee based upon water usage to the Department of Finance and Administration by the twentieth day of each month.
2. (2) Car wash tunnels. The monthly fee due shall be calculated as follows:
  1. (A) Multiply by eight-tenths (0.8) the total aggregate number of gallons of water the car wash operator used during the preceding month for all of the car wash operator's car wash tunnels; and
  2. (B) Multiply by four-tenths of one cent (0.4¢).
3. (3) Automatic car wash. The monthly fee due shall be calculated as follows:
  1. (A) Multiply by eight-tenths (0.8) the total aggregate number of gallons of water the car wash operator used during the preceding month for all of the car wash operator's automatic car washes; and
  2. (B) Multiply by two-tenths of one cent (0.2¢).
(b) The most accurate way to calculate the water usage fee is for car wash tunnels and automatic car washes to have dedicated water meters that measure the total aggregate number of gallons of water the car wash operator used during the preceding month for all of the car wash operator's car wash tunnels and automatic car washes.