There may be exempted from the total gross income upon which the gross receipts tax is imposed under VMC 5.92.010 revenues received by the water-sewer department derived from an electronics user as defined in VMC 14.04.230, to the extent said revenues are derived from rates charged for sanitary sewer service for flows above 2.88 million gallons per day. In the event this provision is determined unenforceable for any reason, it shall not affect the validity of the tax or any other provision. (Ord. M-3898 §3, 2008)