Columbia In lieu of tax payment ordinance (§ 27-128)
Chapter 27: Utilities · Article III. Water and Light System
In short: Customer bills for water, electricity and private street and outdoor lighting include a seven percent in lieu of gross receipts tax payment, figured by multiplying the bill (excluding other taxes) by 1.075268. Sales tax, when applicable, is charged on the full amount computed.
Our plain-English summary, not the official text or legal advice. The ordinance below is what counts.
(a) A seven (7) percent in lieu of gross receipts tax payment shall be charged on customer bills for water, electricity and private street and outdoor area lighting. Such in lieu of tax payment shall be applied by the water and light department to monthly bills for the above services as follows:
(1) For water, the amount of the customer's bill as determined by the applicable rate, excluding any other taxes, multiplied by 1.075268.
(2) For electricity, the amount of the customer's bill as determined by the applicable rate, including all adjustments but excluding any other taxes, multiplied by 1.075268.
(3) For private street and outdoor lighting service, the amount of the customer's bill excluding any other taxes, multiplied by 1.075268.
(b) Sales tax, when applicable, shall be applied to the entire amounts as computed above.
Official source: City of Columbia official Code of Ordinances (online): look up Sec. 27-128
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.