Chapter 3.30
ELECTRICITY TAX
Sections:
3.30.030 Methodology for calculation.
3.30.050 Classification of tax.
3.30.010 Authority.
The privilege tax for every person, firm, or corporation engaged in or carrying on the business of furnishing and/or selling electricity is enacted pursuant to the authority of the city of Hubbard under Oregon law. (Ord. 267-2003 § 1, 2003)
3.30.020 Tax imposed.
A tax for the privilege of erecting, constructing, maintaining and operating an electric light and power system within the corporate limits of the city of Hubbard of 1.5 percent is hereby imposed on the total gross revenue received by the electric public utility. (Ord. 267-2003 § 2, 2003)
3.30.030 Methodology for calculation.
Gross revenue shall be deemed to include all revenue earned within the city from the sale of and/or distribution of electric energy, after adjustment for the net write-offs of uncollectible accounts, and excluding sales of electric energy to large industrial customers with nominal demands of 5,000 kw or greater and also excluding sales of electric energy sold to any public utility, when the public utility purchasing such electric energy is not the ultimate customer. (Ord. 267-2003 § 3, 2003)
3.30.040 Tax collection.
On or before the first day of March the person, firm, or corporation described in HMC 3.30.010 shall file with the city administrator or designee a statement, under oath, showing the amount of gross revenue so received for the calendar year immediately preceding the year in which the statement is filed. The annual privilege tax for the year in which the statement is filed shall be computed on the gross revenue so reported. Such privilege tax shall be payable annually on or before the first day of April following the end of the calendar year for which the tax is due. (Ord. 267-2003 § 4, 2003)
3.30.050 Classification of tax.
The city council determines that the tax imposed by this chapter is not a tax subject to the property tax limitations of Article XI, Section 11(b) of the Oregon Constitution. (Ord. 267-2003 § 5, 2003)