Chapter 3.24
PUBLIC UTILITY TAX
Sections:
3.24.030 Occupational license required.
3.24.050 Remittance due quarterly.
3.24.010 Definitions.
The following definitions shall be applicable to this chapter:
(1) “Electrical business” means the sale, delivery or distribution of electricity and electrical energy to ultimate users within the town of Concrete. Provided, however, that said definition shall not include hookup charges, or sale, installation or repairs of electrical appliances, equipment or devices.
(2) “Natural gas business” means the sale, delivery or distribution or furnishing of natural gas for domestic business or industrial consumption to the ultimate user in the town of Concrete. Provided, however, that this definition shall not include hookup charges or the sale, installation or repairs of natural gas appliances, equipment or devices.
(3) “Telephone business” shall have the same definition as is set forth as a definition for telephone business in RCW 82.04.065, Laws of the State of Washington, as said statute presently reads or may hereafter be amended; provided, however, that said definition shall not include that portion of network telephone services as defined in RCW 82.04.065, Laws of the State of Washington, which represents charges to another telecommunication company as defined in RCW 80.04.010, Laws of the State of Washington, 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. 309 § 1, 1987]
3.24.020 Tax imposed.
From and after the effective date of the ordinance codified in this chapter, there is levied upon and there shall be collected from every person, firm or corporation engaged in carrying on an “electrical business,” a “natural gas business,” or a “telephone business” within or partly within the corporate limits of the town of Concrete a tax for the privilege of so doing business in the amount of six percent of the total gross revenues charged by said businesses in the town of Concrete. [Ord. 376 § 1, 1994; Ord. 353 § 1, 1992; Ord. 309 § 2, 1987]
3.24.030 Occupational license required.
After the effective date of the ordinance codified in this chapter, no person, firm or corporation shall engage in or carry on any business, occupation, act or privilege for which a tax is imposed by CMC 3.24.020 without first having obtained and being the holder of a license to do so, to be known as an occupational license. Each such person, firm or corporation shall promptly apply to the town clerk for such license upon such forms as the clerk prescribes, giving such information as the clerk deems reasonably necessary to enable said clerk’s office to administer and enforce this section; and upon acceptance of such application by the clerk, the clerk shall thereupon issue such license to the applicant. Such occupation license shall be personal and nontransferable and shall be valid as long as the licensee continues in said business and complies with this chapter. [Ord. 309 § 3, 1987]
3.24.040 Tax deductions.
In computing the tax, there shall be deducted from gross revenues, the following items:
(1) The amount of credit losses and uncollectibles actually sustained by the taxpayer.
(2) Amounts derived from transactions in interstate or foreign commerce or from any business which the town is prohibited from taxing under the Constitution of the United States or the state of Washington. [Ord. 309 § 4, 1987]
3.24.050 Remittance due quarterly.
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 being, as follows:
(1) First quarter: January, February, March;
(2) Second quarter: April, May, June;
(3) Third quarter: July, August, September;
(4) Fourth quarter: October, November, December.
The first payment made under this chapter shall be made on or before April 30, 1988, for the first quarter. On or before said due date, the taxpayer shall file with the town clerk a written return upon such form and setting forth such information as the clerk reasonably requires, together with payment of the amount of the tax. [Ord. 309 § 5, 1987]
3.24.060 Tax records.
Each taxpayer shall keep records reflecting the amount of his said gross operating revenues, and such records shall be open at all reasonable times to the inspection of the town clerk or 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. 309 § 6, 1987]
3.24.070 Late payments.
If any person, firm or corporation subject to this section fails to pay any tax required by this section within 30 days after the due date thereof, there shall be added to such tax a penalty of one percent per month of the amount of such tax, and any tax due under this section and unpaid and all penalties thereon shall constitute a debt to the town and may be collected by court proceedings, which remedy shall be in addition to all other remedies. [Ord. 309 § 7, 1987]
3.24.080 Payment in error.
Any money paid to the town through error or not otherwise in payment of the tax imposed by this section or in excess of such tax, upon request of the taxpayer, shall be credited against any tax due or to become due from such taxpayer under this section or, upon the taxpayer ceasing to do business in the town, shall be refunded to the taxpayer. [Ord. 309 § 8, 1987]
3.24.090 Penalty.
Any person, firm or corporation subject to this section who fails or refuses to apply for an occupation license or to make the required tax returns or to pay the tax when due, or who makes any false statement or representation in or in connection with any such application for an occupation license or such shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not to exceed $300.00 or by imprisonment in the town or county jail for a term of not to exceed 90 days, or by both such fine and imprisonment. [Ord. 309 § 9, 1987]
3.24.100 Effective date.
The imposition of the taxes imposed by this chapter shall commence on the first day of March, 1988. [Ord. 309 § 10, 1987]