Chapter 3.28
TELEPHONE UTILITY TAX
Sections:
3.28.010 Exercise of revenue license.
3.28.030 Levy and collection required—Amount.
3.28.040 Due date—Filing of written return required.
3.28.060 Recordkeeping by taxpayers required.
3.28.070 Penalties upon failure to pay.
3.28.080 Refund or credit due to taxpayer when.
3.28.110 Administration and enforcement authority.
3.28.010 Exercise of revenue license.
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. 424 (part), 1981)
3.28.030 Levy and collection required—Amount.
There is levied upon, and there shall be collected from, every person, firm or corporation engaged in carrying on the following business for hire or for sale of a commodity or a service within or partly within the corporate limits of the city of Battle Ground the tax for the privilege of so doing business as hereinafter defined:
Upon any telephone business there shall be levied a tax equal to six percent of the total gross operating revenues derived from the operation of such business within the city of Battle Ground. Gross operating revenues shall not include charges which are passed on to subscribers by a telephone company pursuant to tariffs required by regulatory order to compensate for the cost to the company of the tax imposed by this chapter.
“Telephone business” means the business of providing access to a local telephone network, local telephone network switching service, toll service, coin telephone services, telephonic, video, data, pagers, or similar communication or transmission for hire, via a local telephone network, toll line or channel, cable, microwave, or similar communication or transmission system. The term includes cooperative or farmer line telephone companies or associations operating exchanges. “Telephone business” does not include the providing of competitive telephone service, nor the providing of cable television services, or other providing of broadcast services by radio or television stations.
“Competitive telephone service” means the providing by any person of telecommunications equipment or apparatus, directory advertising and lease of telephone street directories, or service related to that equipment or apparatus such as repair or maintenance service, if the equipment or apparatus is of a type which may be provided by persons not subject to regulation as telephone companies under RCW Title 80, and for which a separate charge is made. Transmission of communication through cellular telephone is classified as “telephone business” rather than “competitive telephone service.”
“Cellular telephone service” is a two-way voice and data telephone/telecommunications system based in whole or substantial part on wireless radio communications and which is not subject to regulation by the Washington Utilities and Transportation Commission (WUTC). This includes cellular mobile service. Cellular mobile service includes other wireless radio communications services such as specialized mobile radio (SMR), personal communications services (PCS), and any other evolving wireless radio communications technology which accomplishes the same purpose as cellular mobile service. Cellular telephone service is included within the definition of “telephone business” for the purposes of this chapter.
“Pager service” means service provided by means of an electronic device which has the ability to send or receive voice or digital messages transmitted through the local telephone network, via satellite or any other form of voice or data transmission. (Ord. 04-003 § 1, 2004: Ord. 92-689 § 1, 1992; Ord. 674 § 1, 1991; Ord. 644 § 2, 1989; Ord. 624 § 2, 1988; Ord. 604 § 2, 1987; Ord. 577 § 2, 1986; Ord. 548 § 2, 1985; Ord. 519 § 2, 1984; Ord. 496 § 2, 1983; Ord. 469 § 2, 1982; Ord. 424 (part), 1981)
3.28.040 Due date—Filing of written return required.
The tax imposed by this chapter shall be due and payable in quarterly installments and remittance shall be made on or before the thirtieth day of the month next succeeding the end of the quarterly period in which the tax accrued. Such quarterly periods are as follows:
First quarter — January, February, March;
Second quarter — April, May, June;
Third quarter — July, August, September;
Fourth quarter — October, November, December.
The first payment hereunder shall be made by October 30, 1981, for the three-month period ending September, 1981. On or before said 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 § 29, 2002: Ord. 424 (part), 1981)
3.28.050 Computation.
In computing said tax, there shall be deducted from said 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 of Battle Ground is prohibited from taxing under the Constitutions of the United States or the state of Washington;
C. Amounts derived by the taxpayer from the city of Battle Ground. (Ord. 424 (part), 1981)
3.28.060 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 § 30, 2002: Ord. 424 (part), 1981)
3.28.070 Penalties upon failure to pay.
If any person, firm or corporation subject to this chapter fails to pay any tax as required by BGMC 3.28.030 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 BGMC 3.28.030 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. 424 (part), 1981)
3.28.080 Refund or credit due to taxpayer when.
Any money paid to the city through error otherwise not in payment of the tax imposed by BGMC 3.28.030 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. No taxpayer may demand a refund of tax collected more than three years from the date of the demand. The city may not demand a tax more than three years after the tax is accrued. (Ord. 424 (part), 1981)
3.28.090 Violation—Penalty.
Any person, firm or corporation subject to this chapter who fails or refuses to apply for an occupational license or to make said tax return or to pay said tax when due, or who makes any false statement or representation in or in connection with any application for an occupational license or such tax return, or otherwise violates or refuses or fails to comply with this chapter, is guilty of a misdemeanor, and, upon conviction thereof, shall be punished by a fine of not to exceed five hundred dollars. Each day’s offense shall be deemed a separate violation. (Ord. 424 (part), 1981)
3.28.110 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 §§31, 2002: Ord. 424 (part), 1981)