Chapter 3.20
PETROLEUM LIQUID FUEL UTILITY TAX
Sections:
3.20.010 Exercise of revenue license power.
3.20.020 Occupation license required.
3.20.030 Levy and collection required—Amount.
3.20.050 Due date—Filing of written return required.
3.20.060 Recordkeeping by taxpayers required.
3.20.070 Penalties upon failure to pay.
3.20.080 Refund or credit due to taxpayer when.
3.20.100 Administration and enforcement authority.
3.20.010 Exercise of revenue license power.
The provisions of this chapter shall be deemed to be an exercise of the power of the city of Battle Ground to license for revenue. (Ord. 139 § 1, 1970)
3.20.020 Occupation license required.
After August 8, 1970, no person, firm or corporation shall engage in or carry on any business, occupation, act or privilege for which a tax is imposed by Section 3.20.030 without first having obtained, and being the holder of, a license to do so, to be known as an occupation license. Each such person, firm or corporation shall promptly apply to the city treasurer/finance director for such license upon such forms as the treasurer/finance director shall prepare and provide, giving such information as the treasurer/finance director shall deem reasonably necessary to enable him to administer and enforce this chapter; and, upon acceptance of such application by the treasurer/finance director, he shall thereupon issue such license to the applicant. Such occupation license shall be personal and nontransferable and shall be valid as long as the licensee continues in the business and complies with this chapter. (Ord. 02-009 § 24, 2002: Ord. 139 § 2, 1970)
3.20.030 Levy and collection required—Amount.
From and after July 1, 1981, there is levied upon, and there shall be collected from, every person engaged in or carrying on the business of selling or furnishing at retail, petroleum liquid fuels, including liquefied petroleum gases for use in combustion devices other than motor vehicles, a fee or tax equal to ten percent of the total gross income derived during the calendar year for which the license is required from such business. (Ord. 421 § 1, 1981: Ord. 139 § 3, 1970)
3.20.040 Computation.
In computing the annual tax there shall be deducted from the gross operating revenues the following items:
A. The amount of credit losses and uncollectibles actually sustained by the taxpayer;
B. Amounts derived from transactions in interstate or foreign commerce or from any business which the city is prohibited from taxing under the Constitutions of the United States or the state of Washington. (Ord. 139 § 4, 1970)
3.20.050 Due date—Filing of written return required.
The tax imposed by Section 3.20.030 of this chapter is due and payable monthly on the twenty-fifth day of each month, for the preceding calendar month; provided, that the first payment made hereunder shall be made on November 25, 1970, for the month of October, 1970. On or before the due date the taxpayer shall file with the city treasurer/finance director a written return, upon such form and setting forth such information as the treasurer/finance director shall reasonably require, together with the payment of the amount of the tax. (Ord. 02-009 § 25, 2002: Ord. 139 § 5, 1970)
3.20.060 Recordkeeping by taxpayers required.
Each taxpayer shall keep records reflecting the amount of his gross operating revenues, and such records shall be open at all reasonable times to the inspection of the city treasurer/finance director, or his duly authorized subordinates, for verification of the tax returns or for the fixing of the tax of a taxpayer who fails to make such returns. (Ord. 02-009 § 26, 2002: Ord. 139 § 6, 1970)
3.20.070 Penalties upon failure to pay.
If any person, firm or corporation subject to this chapter fails to pay any tax as required by Section 3.20.030 within thirty days after the due date thereof, there shall be added to such tax a penalty of ten percent of the amount of such tax, and any tax due under Section 3.20.030 and unpaid, and all penalties thereon, shall constitute a debt to the city and may be collected by court proceedings, which remedy shall be in addition to all other remedies. (Ord. 139 § 7, 1970)
3.20.080 Refund or credit due to taxpayer when.
Any money paid to the city through error or otherwise not in payment of the tax imposed by Section 3.20.030 or in excess of such tax shall, upon request of the taxpayer, be credited against any tax due or to become due from such taxpayer hereunder or, upon the taxpayer’s ceasing to do business in the city, be refunded to the taxpayer. (Ord. 139 § 8, 1970)
3.20.090 Violation—Penalty.
Any person, firm or corporation subject to this chapter who fails or refuses to apply for an occupation license or to make tax returns or to pay the tax when due, or who makes any false statement or representation in or in connection with any such application for an occupation license or such tax return, or who otherwise violates or refuses or fails to comply with this chapter, shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not to exceed one hundred dollars, or by imprisonment in the city or county jail for a term of not to exceed thirty days, or by both such fine and imprisonment. (Ord. 139 § 9, 1970)
3.20.100 Administration and enforcement authority.
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 § 27, 2002: Ord. 139 § 11, 1970)