The local use tax is a sales tax on goods purchased outside the state for use in the state. The photo processing tax is a sales tax on developing pictures. Both of these are collected by the State and distributed to municipalities based on population. The State Replacement Tax is a combination of a corporate income tax and invested capital tax on utilities. It is collected by the State and distributed to villages based on their tax base relative to the State tax base.
Customers pay based on their use of the services.
Water and sewer charges include connection fees and consumption charges. The latter charges are billed to customers based upon gallons of water consumed. Historically, the connection fees have been used to finance the costs of extending utility lines for new development so as not to unduly burden current customers with the cost of growth. New water and sewer rates went into effect May 1, 2000. Overall, the combined bill increased modestly.