Chapter 3.36
UTILITY TAX
Sections:
3.36.030 Report of gross receipts required to be filed.
3.36.040 Delinquent filing—Penalty.
3.36.010 Levied.
There is levied a utility tax upon the following utilities serving the town, namely, Public District No. 1 of Douglas County, Washington. (Ord. 276 § 1, 1980)
3.36.020 Rate of tax.
The rate of said utility tax is fixed at the rate or six percent and shall be levied and paid upon the gross earnings of said utilities within the town. (Ord. 294, 1982; Ord. 276 § 2, 1980)
3.36.030 Report of gross receipts required to be filed.
The utilities shall make a report, verified by a responsible officer of the utilities, to the town clerk-treasurer of gross receipts on a quarterly basis as follows: first quarter—January, February and March; second quarter—April, May and June; third quarter—July, August and September; and fourth quarter—October, November and December. The report shall be accompanied with payment of the tax due as levied, and filed with the town clerk-treasurer on or before the last day of the month following the end of each quarter. (Ord. 276 § 3, 1980)
3.36.040 Delinquent filing—Penalty.
Utility reports required to be filed with the town clerk-treasurer but not received by the last day of the month following the end of each quarter are delinquent, and the same shall be subject to the payment of a penalty of one percent of the utility tax found to be due for each month or part thereof until paid. (Ord. 276 § 4, 1980)