An Iowa Appellate Court affirms the decision that fees charged for storm water drainage are taxable to nonresidential commercial operations because rainwater collection is a taxable sewage service. The term “sewage services,” which is not defined by statute, was interpreted by an administrative rule as, “The service of collecting rainwater and other liquid or solid refuse or excreta for drainage or purification by means of pipes, channels or conduits usually placed underground.” (Iowa Supreme Court, No. 81/02-0939, July 16, 2003)