Chapter 5.20
WATER AND SEWER UTILITY USE TAX
Sections:
5.20.030 Inspection of records.
5.20.010 Tax levied.
From and after the 1st day of February, 2024, there is levied upon, and there shall be collected from, every person, firm, or corporation, either private or public, engaged in carrying on a water distribution utility business; a sewer collection and treatment, or either, utility business; and a storm and surface water utility business within or partly within the corporate limits of the city of Chehalis, Washington, a tax equal to the stated percent of the total gross income from such business as follows:
|
Utility Business |
Tax Rate |
|---|---|
|
A. Sewer Utility |
14% |
|
B. Water Utility |
10% |
|
C. Storm and Surface Water Utility |
10% |
[Ord. 1077B § 1, 2023.]
5.20.020 When payable.
All payments of the utility tax imposed by this chapter shall be made by the water, sewer, and storm and surface water utility company to the city on a quarterly basis within 45 days of the last day of the quarters ending on March 31st, June 30th, September 30th, and December 31st in each year. [Ord. 1077B § 2, 2023.]
5.20.030 Inspection of records.
The city shall have the right to inspect all records of any and all water, sewer, and storm and surface water utility companies serving the city to verify amounts due under the utility tax ordinance and the right to audit and recompute any and all amounts payable under this provision. The city may require that any reports of financial statements resulting from such audit or recomputation be certified by the chief financial officer or a certified public accountant retained by the person, firm, or corporation engaged in the carrying on of a water, sewer, and storm and surface water utility business. [Ord. 1077B § 3, 2023.]
5.20.040 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. No imposition of punishment shall abrogate the requirement to pay the taxes owed to the city. In addition to the punishment imposed herein, the city shall have the right to pursue payment of the taxes in any lawful manner. [Ord. 1077B § 4, 2023.]