Chapter 3.12
ELECTRIC UTILITY TAX
Sections:
3.12.010 Exercise of revenue license power.
3.12.020 Levy and collection required—Amount.
3.12.030 Gross revenue defined.
3.12.040 Registration with treasurer/finance director required—Payment and remittance procedures.
3.12.050 Treasurer/finance director authorized to examine records—Tax to be debt when.
3.12.060 Failure or refusal to pay prohibited.
3.12.080 Administration and enforcement authority designated.
3.12.010 Exercise of revenue license power.
The provisions of this chapter shall be deemed an exercise of the power of the city of Battle Ground to license for revenue purposes. (Ord. 138 § 1, 1970)
3.12.020 Levy and collection required—Amount.
There is levied, and there shall be collected from every person, firm, corporation and municipal corporation, including any public utility district which operates in the city of Battle Ground, a system of facilities for the distribution and sale of electricity, a tax in the amount of six percent of the gross revenues derived from the sale of electricity within the city limits of the city of Battle Ground. (Ord. 604 § 3, 1987: Ord. 577 § 3, 1986: Ord. 548 § 3, 1985: Ord. 519 § 3, 1984: Ord. 506 § 1, 1984: Ord. 501 § 1, 1983: Ord. 496 § 3, 1983: Ord. 469 § 3, 1982: Ord. 422 § 1, 1981: Ord. 138 § 2, 1970)
3.12.030 Gross revenue defined.
Gross revenue means the gross value proceeding or accruing from the sale of electricity. (Ord. 138 § 3, 1970)
3.12.040 Registration with treasurer/finance director required—Payment and remittance procedures.
Each person, firm, corporation and municipal corporation subject to the tax imposed by this chapter shall immediately register with the city treasurer/finance director. The tax imposed shall be due and payable in monthly installments and remittance therefor shall be made on or before the twentieth day of the month next succeeding the end of the monthly period in which the tax accrued. On or before the twentieth day of such month, each person, firm, corporation and municipal corporation subject to this chapter shall make a return upon a form to be supplied by the city, setting forth such information as may be required by the city and showing the amount of the tax for which such taxpayer is liable for the preceding monthly period, and shall sign and transmit the same to the city treasurer/finance director together with a remittance for the amount then due and owing, providing that the first payment shall be due December 20, 1970, for energy billed on or after October 1, 1970. (Ord. 21-01 § 1, 2021; Ord. 02-009 § 18, 2002: Ord. 138 § 4, 1970)
3.12.050 Treasurer/finance director authorized to examine records—Tax to be debt when.
The city treasurer/finance director or his duly authorized agent may examine any books, papers, records and other data bearing upon the amount of tax payable, or upon the correctness of any return, or for the purpose of determining the tax due where no return has been made. The tax imposed by this chapter shall, when due, be a debt of the taxpayer to the city of Battle Ground and may be collected as such. (Ord. 02-009 § 19, 2002: Ord. 138 § 5, 1970)
3.12.060 Failure or refusal to pay prohibited.
It is unlawful for any person liable to the tax imposed by this chapter to fail or refuse to register or to pay the tax or installment thereof when due, or for any person to make any false or fraudulent application or return or any false statement or representation in, or in connection with, any such application or return, or to aid or abet another in any attempt to evade payment of the tax or any part thereof, or in any manner to hinder or delay the city or any of its officers or agents in carrying out the provisions of this chapter. (Ord. 138 § 6, 1970)
3.12.070 Violation—Penalty.
Any person violating or failing to comply with any of the provisions of this chapter shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine in any sum not to exceed one hundred dollars, or by imprisonment for a term not exceeding thirty days, or by both such fine and imprisonment. (Ord. 138 § 7, 1970)
3.12.080 Administration and enforcement authority designated.
The city treasurer/finance director is authorized to adopt, publish and enforce, from time to time, such rules and regulations for the proper administration of this chapter as shall be necessary, and it is a violation of this chapter to violate or to fail to comply with any such rule or regulation lawfully promulgated hereunder. (Ord. 02-009 § 20, 2002: Ord. 138 § 8, 1970)