Chapter 3.36
GARBAGE COLLECTION TAX
Sections:
3.36.010 Exercise of revenue license power.
3.36.020 Occupation license requirements.
3.36.030 Levy and collection required—Amount.
3.36.040 Due date—Filing of written return required.
3.36.060 Recordkeeping by taxpayers required.
3.36.070 Penalties upon failure to pay.
3.36.080 Refund or credit due to taxpayer when.
3.36.110 Administration and enforcement authority.
3.36.010 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. 423 (part), 1981)
3.36.020 Occupation license requirements.
After July 1, 1981, 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 3.36.030 without first having obtained, and being the holder of, a license so to do, 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 prescribe, giving such information as the treasurer/finance director deems reasonably necessary to enable the treasurer/finance director’s office to administer and enforce this chapter; and, upon acceptance of such application by the treasurer/finance director, said treasurer/finance director shall thereupon issue such license to the applicant. Such occupational license shall be personal and nontransferable and shall be valid as long as the licensee shall continue in said business and shall comply with this chapter. (Ord. 02-009 § 34, 2002: Ord. 423 (part), 1981)
3.36.030 Levy and collection required—Amount.
From and after July 1, 1981, 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:
A. Upon any garbage collection and/or disposal service, there shall be levied a tax equal to ten percent of the total gross revenues, excluding revenues from intrastate toll derived from the operation of such business within the city of Battle Ground.
“Solid waste and/or disposal service” means the business of collecting and hauling for hire solid waste which is collected from public or private customers and/or the lawful dumping of solid waste and disposal thereof at a solid waste dump or by other means. “Solid waste” as used in the ordinance codified in this section only shall mean all putrescible and nonputrescible solid and semi-solid wastes including, but not limited to, garbage, rubbish, ashes, industrial waste, swill, sewage sludge, demolition and construction waste, abandoned vehicles or parts thereof. Solid wastes shall not include recyclable materials or yard debris. “Recyclable materials” means those solid wastes that are separated at their source for recycling or reuse such as papers, metals and glass that are identified as recyclable material pursuant to the Clark County solid waste comprehensive plan and are generally items of solid waste that can be transformed or remanufactured into useable or marketable materials for use other than landfill disposal or incineration. (Ord. 789 § 1, 1995: Ord. 423 (part), 1981)
3.36.040 Due date—Filing of written return required.
The tax imposed by this chapter shall be due and payable in bimonthly installments and remittance shall be made on or before the thirtieth day of the month next succeeding the end of the bimonthly period in which the tax accrued. Such periods are as follows:
First period — January, February;
Second period — March, April;
Third period — May, June;
Fourth period — July, August;
Fifth period — September, October;
Sixth period — November, December.
The first payment made hereunder shall be made by September 30, 1981, for the two-month period ending August, 1981. On or before said due date, the taxpayer shall file with the 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 § 35, 2002: Ord. 433, 1981: Ord. 423 (part), 1981)
3.36.050 Computation.
In computing said tax, there shall be deducted from 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. 423 (part), 1981)
3.36.060 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 said tax returns or for the fixing of the tax of a taxpayer who fails to make such returns. (Ord. 02-009 § 36, 2002: Ord. 423 (part), 1981)
3.36.070 Penalties upon failure to pay.
If any person, firm or corporation subject to this chapter fails to pay any tax required by this chapter within thirty days after the due date thereof, there shall be added to such a tax penalty of ten percent of the amount of such tax, and any tax due under this chapter and unpaid, and all penalties thereon, shall constitute a debt to the city of Battle Ground and may be collected by court proceedings, which remedy shall be in addition to all other remedies. (Ord. 423 (part), 1981)
3.36.080 Refund or credit due to taxpayer when.
Any money paid to the city of Battle Ground through error or otherwise not in payment of the tax imposed by Section 3.36.030 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 refund for overpayment of tax shall be made by the city more than three years after the overpayment occurred, and no tax shall be collected by the city more than three years after it is due. (Ord. 423 (part), 1981)
3.36.090 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. 423 (part), 1981)
3.36.110 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 § 37, 2002: Ord. 423 (part), 1981)