Chapter 5.19
TELEPHONE BUSINESS USE TAX
Sections:
5.19.050 When payable – Tax returns.
5.19.060 Taxpayer to keep records.
5.19.070 Failure to pay – Penalty.
5.19.080 Excess to be refunded.
5.19.010 Purpose.
The provisions of this chapter shall be deemed to be an exercise of the power of the city to license for revenue. [Ord. 547B, 1994.]
5.19.020 Definitions.
The following terms shall have the following meanings, except where the context clearly indicates that a different meaning is intended. Terms not defined in this section shall have their accepted and usual meaning.
“Competitive telephone service” means the providing by any person of telecommunications equipment or apparatus, or service related to that equipment or apparatus such as repair or maintenance service, if the equipment or apparatus is of a type which can be provided by persons that are not subject to regulation as telephone companies under RCW Title 80, and for which a separate charge is made.
“Network telephone service” means the providing by any person of access to a local telephone network, local telephone network switching service, toll service, or coin telephone services, or the providing of telephonic, video, data, or similar communication or transmission for hire, via a local telephone network, toll line, or channel, cable, microwave, microcell, or similar communication or transmission system. The term includes interstate service, including toll service, originating from or received on telecommunications equipment or apparatus in this state if the charge for the service is billed to a person in this state. The term does not include the providing of competitive telephone service, the providing of a cable television service, nor the providing of broadcast services by radio or television stations.
“Telephone business” means the business of providing network telephone service, including cooperative or farmer line telephone companies or associations operating an exchange. [Ord. 547B, 1994.]
5.19.030 Tax levied.
From and after the first day of March, 1992, there is levied upon, and there shall be collected from, every person, firm, or corporation engaged in carrying on a telephone business within or partly within the corporate limits of the city a use tax equal to six percent of the total gross operating revenues, including 100 percent of the total gross revenue derived from intrastate toll telephone services, derived from the operation of such business within or partly within the city. Gross operating revenues for the purposes herein shall not include revenues on that portion of network telephone service which represents charges to another telecommunications company for connecting fees, switching charges, or carrier access charges relating to intrastate toll telephone services, or for access to, or charges for, interstate services. [Ord. 547B, 1994.]
5.19.040 Computing tax.
In computing the use tax imposed under this chapter, there shall be deducted from said gross operating revenues the amount of credit losses and uncollectible accounts actually sustained by the taxpayer for those taxpayers utilizing accrual accounting systems. [Ord. 547B, 1994.]
5.19.050 When payable – Tax returns.
The use tax imposed under this chapter shall be due and payable in bimonthly installments and remittance therefor shall be made on or before the fifteenth day of the month next succeeding the bimonthly period in which such tax accrued. The taxpayer, on or before said due date, shall make out a return on such forms and set forth such information as the finance manager may require, showing the amount of tax for which the taxpayer is liable, and shall sign and transmit said return to the director, together with the remittance for the amount of the tax. [Ord. 831B, 2007; Ord. 547B, 1994.]
5.19.060 Taxpayer to keep records.
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 finance manager for verification of said tax returns or for the fixing of the tax of a taxpayer who shall fail to make such returns. [Ord. 831B, 2007; Ord. 547B, 1994.]
5.19.070 Failure to pay – Penalty.
If any person, firm, or corporation subject to this chapter shall fail to pay the use tax required by this chapter within 30 days after the due date thereof, there shall be added to such tax a penalty of 10 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 and may be collected by court proceedings, which remedy shall be in addition to all other remedies. [Ord. 547B, 1994.]
5.19.080 Excess to be refunded.
Any money paid to the city through error or otherwise not in payment of the use tax imposed by this chapter 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. 547B, 1994.]
5.19.090 Violation – Penalty.
Any said person, firm, or corporation subject to this chapter who shall fail or refuse to make said tax returns or to pay said use tax when due, or who shall make any false statement or representation in or in connection with any such tax return, or shall otherwise violate or refuse or fail to comply with this chapter, shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine not to exceed $1,000, or by imprisonment in the Lewis County jail for a term not to exceed 90 days, or by both. [Ord. 547B, 1994.]