Chapter 3.92
SURFACE WATER MANAGEMENT UTILITY TAX
Sections
3.92.020 Imposition of SWM utility tax.
3.92.040 Relationship to other taxes.
3.92.060 Exceptions and deductions.
3.92.080 Finance director to make rules.
3.92.090 Repealed.
3.92.010 Title.
A new chapter is added to Title 3 DMMC, entitled “Surface Water Management Utility Tax.” [Ord. 1441 § 1, 2008.]
3.92.020 Imposition of SWM utility tax.
There is hereby created a tax in the amount of 15 percent per year, chargeable monthly, against and upon the gross surface water management utility rates as assessed by the SWM utility of the City. [Ord. 1629 § 1, 2015: Ord. 1608 § 1, 2014: Ord. 1441 § 2, 2008.]
3.92.030 Levy and collection.
There is levied a tax of 15 percent on the surface water management utility of the City of Des Moines, which tax shall be levied upon and collected from the assessed surface water utility rates of the surface water management utility. This 15 percent tax shall be allocated as follows: 13 percent shall be allocated to the Des Moines general fund and two percent shall be allocated to the street fund. [Ord. 1629 § 3, 2015: Ord. 1608 § 2, 2014: Ord. 1441 § 3, 2008.]
3.92.040 Relationship to other taxes.
The tax levied in this chapter shall be in addition to any license fee or any other tax imposed or levied under any law or any other ordinance of the city. [Ord. 1441 § 4, 2008.]
3.92.050 Tax year.
The assessment of the taxes shall commence on January 1, 2016. The tax year for purposes of this chapter shall commence on January 1st and end December 31st of each year the tax remains in effect. [Ord. 1629 § 3, 2015: Ord. 1608 § 3, 2014: Ord. 1441 § 5, 2008.]
3.92.060 Exceptions and deductions.
There is excepted and deducted from the gross income upon which the tax is computed:
(1) That part of the gross income derived from business which the city is prohibited from taxing under the Constitution or laws of the United States and the Constitution or laws of the state of Washington.
(2) Adjustments made to a billing or customer account in order to reverse a billing or charge that was not properly a debt of the customer.
(3) Cash discounts allowed and actually granted to customers of the taxpayer during the tax year.
(4) Uncollectible debts written off the taxpayer’s books during the tax year. If subsequently collected, the income shall be reported for the period in which collected. [Ord. 1441 § 6, 2008.]
3.92.070 Overpayment of tax.
Money paid to the city through error, or otherwise not in payment of the tax imposed by this chapter, or in excess of such tax, shall, upon discovery, be credited against any tax due or to become due from such taxpayer hereunder; provided, however, that overpayments extending beyond one year prior to notification of the city shall not be refunded. [Ord. 1441 § 7, 2008.]
3.92.080 Finance director to make rules.
The finance director shall have the power to adopt and enforce rules and regulations not inconsistent with this chapter or with the law for the purposes of carrying out the provisions thereof. [Ord. 1441 § 8, 2008.]
3.92.090 Sunset provision.
Repealed by Ord. 1629. [Ord. 1608 § 4, 2014.]