Chapter 5.12
BUSINESS AND OCCUPATION TAX – CABLE TELEVISION
Sections:
5.12.020 Tax payment due dates.
5.12.040 Records to be maintained for inspection.
5.12.010 Tax imposed.
There is hereby levied upon everyone engaged in the business of operating or conducting a cable television system (CATV), or otherwise providing coaxial or other cable distribution of entertainment or information including television, radio, computer data, or any other electronically transmitted information, a tax equal to six percent of the total gross income from gross subscriber receipts. For purposes of this chapter, “gross subscriber receipts” means and includes those receipts derived from the supplying of subscription service, that is, fees for regular cable benefits including the transmission of broadcast signals and access and origination channels and per-program and per-channel charges. “Gross subscriber receipts” does not include leased channel receipts, advertising receipts, or any other income derived from the system. Payment of the tax does not alleviate the taxpayer from the business license requirement of Chapter 5.04 CMC, when applicable. (Ord. 1275 § 3, 2019; Ord. 1094 § 1, 2006).
5.12.020 Tax payment due dates.
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:
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First quarter |
January, February, March |
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Second quarter |
April, May, June |
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Third quarter |
July, August, September |
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Fourth quarter |
October, November, December |
The first payment made hereunder shall be made by April 30, 2007, for the three-month period ending March 31, 2007. On or before said due date the taxpayer shall file with the city clerk-treasurer a written return, upon such form and setting forth such information as the clerk-treasurer shall reasonably require, together with the payment of the amount of the tax. (Ord. 1094 § 2, 2006).
5.12.030 Computation of tax.
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 which the city is prohibited from taxing under the constitutions or statutes of the United States or the state of Washington. (Ord. 1094 § 3, 2006).
5.12.040 Records to be maintained for inspection.
Each taxpayer shall keep records reflecting the amount of said gross operating revenues, and such records shall be open at all reasonable times to the inspection of the city clerk-treasurer, and her duly authorized subordinates, for verification of said tax returns or for the fixing of the tax of a taxpayer who shall fail to make such returns. (Ord. 1094 § 4, 2006).
5.12.050 Overpayment.
Any money paid to the city through error or otherwise not in payment of the tax imposed hereby 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. 1094 § 5, 2006).
5.12.060 Violation – Penalty.
If any person, firm or corporation subject to this chapter or any ordinance referred to herein shall fail to pay any tax required by this chapter or any other such ordinance within 30 days after the due date thereof, there shall be added to such tax a penalty of 20 percent of the amount of said tax, and any tax due under this chapter and unpaid, and all penalties thereon, shall constitute a debt to the city and may be collected by proceedings in the appropriate court, which remedies shall be in addition to any and all other remedies to which the city is entitled. (Ord. 1094 § 6, 2006).