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Attorney General Opinion No. 2005-020

出版	Kansas Office of the Attorney General, 2005
URL	http://books.google.com.hk/books?id=A9AXtAEACAAJ&hl=&source=gbs_api

註釋The clean drinking water fee may not be included as a separate line item on consumers' water supply system bills, whether designated as a clean drinking water fee or as some other assessment that includes the amount of the clean drinking water fee. In our opinion, the "price to the consumer of water" is that amount a consumer must pay in order to have water delivered. K.S.A. 82a-2101 prohibits this amount, i.e., the "price of water," from including the amount of the clean drinking water fee. If a water supply system elects to pay the clean drinking water fee (instead of paying otherwise applicable sales taxes), it may not then increase the price to the consumer of water in the amount of this fee. K.S.A. 82a-2101 authorizes, in exchange for not paying otherwise applicable sales taxes, a water supply system to pay the clean drinking water fee from its general operating fund. Even though for the most part a water supply system's operating fund is comprised of moneys received from customers for water, this conclusion is in keeping with the sentiment of K.S.A. 82a-2101 to disallow a water supply system from (1) electing to pay the clean drinking water fee, (2) reaping the financial benefits of not paying otherwise applicable sales taxes, and then (3) reaping an additional financial benefit by charging its customers with the amount of the clean drinking water fee. Cited herein K.S.A. 82a-2101