Columbia Sales tax ordinance (§ 27-126)
Chapter 27: Utilities · Article III. Water and Light System
In short: Sales tax, where it applies, is added to all water and electric service charges.
Our plain-English summary, not the official text or legal advice. The ordinance below is what counts.
Sales tax, when applicable, shall be added to all charges for water and electric service.
Official source: City of Columbia official Code of Ordinances (online): look up Sec. 27-126
Text from Supplement 139 (September 3, 2026).
Last checked November 1, 2026. The city's official copy controls; this page is a reading copy, not legal advice.