Chapter 3.61
WATER, SEWER, AND STORM DRAINAGE AND SURFACE WATER MANAGEMENT UTILITIES TAX
Sections:
3.61.015 Purveyors other than city of Fife.
3.61.020 Gross earnings defined.
3.61.010 City utilities.
There is hereby imposed upon the water, sewer, and storm drainage and surface water management utilities of the city a tax upon the monthly gross earnings of each utility of four and one-half percent of said gross earnings; provided, that from January 1, 2013, through December 31, 2035, such tax shall be equal to six percent of said gross earnings. The taxes imposed under this section shall be subordinate to any payments required to be made by said utilities from the gross earnings into any fund or funds heretofore or hereafter issued. (Ord. 1893 § 2, 2014; Ord. 1815 § 5, 2012; Ord. 1239 § 1, 1996; Ord. 1187 § 1, 1994; Ord. 1140 § 1, 1993; Ord. 1109 § 1, 1992; Ord. 1050 § 1, 1990; Ord. 896 § 1, 1986).
3.61.015 Purveyors other than city of Fife.
On and after September 1, 1996, there is hereby imposed upon the sale, delivery, provision, or distribution of water, sewer, and storm drainage and surface water management utilities, furnished by purveyors other than the city of Fife and within the city limits of Fife, a tax upon the monthly gross earnings of each utility of four and one-half percent of said gross earnings. (Ord. 1815 § 6, 2012; Ord. 1239 § 2, 1996; Ord. 1187, 1994; Ord. 1140 § 2, 1993; Ord. 1109 § 2, 1992; Ord. 1050 § 2, 1990; Ord. 914 § 1, 1987).
3.61.020 Gross earnings defined.
The term “gross earnings” as used in this chapter shall mean and include the consideration, whether money, credits, rights or property expressed in terms of money, proceeding or accruing by reason of the transaction of business and including gross proceeds of sales, compensation for addition of services, gains realized from interest, rents and fees, all without any deduction on account of cost of property sold, materials used, labor, interest, losses, discount and any other expenses whatsoever. (Ord. 896 § 2, 1986).
3.61.030 When due.
The tax imposed by this chapter shall be due and payable in bimonthly installments and remittance shall be made on or before the thirtieth day of the month next succeeding the end of the bimonthly period in which the tax accrued. Such bimonthly periods are as follows:
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January, February: |
tax due March 30th |
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March, April: |
tax due May 30th |
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May, June: |
tax due July 30th |
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July, August: |
tax due September 30th |
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September, October: |
tax due November 30th |
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November, December: |
tax due January 30th |
The finance director-treasurer of the city is hereby directed to collect said tax out of revenues received by the water, sewer, and storm drainage and surface water management utilities of the city of Fife and to collect from purveyors on such forms to be provided by the city and deemed reasonable for tax collection purposes. (Ord. 1815 § 7, 2012; Ord. 1746 § 1 (Exh. A), 2011; Ord. 1239 § 3, 1996; Ord. 1187 § 3, 1994; Ord. 1050 § 3, 1990; Ord. 896 § 3, 1986).
3.61.040 Deductions.
In computing the gross earnings tax due under the provisions of this chapter, there shall be deducted from the measure of the tax the following items:
A. Uncollectible accounts if the books of the utility are on an accrual basis as distinguished from a cash basis.
B. Amounts received through contemplated or actual condemnation proceedings or on account of any federal, state or local public work project.
C. Amounts received as compensation or reimbursement for damages to any property of the utility.
D. Contributions for or in aid of construction.
E. Amounts received from the sale or exchange of capital assets.
F. Interest earned from the proceeds of the sale of bonds for construction purposes. (Ord. 896 § 4, 1986).