Chapter 3.15
UTILITY TAX
Sections:
3.15.010 Imposition of six percent tax upon cable television and telephone services.
3.15.020 Imposition of six percent tax upon electricity services.
3.15.030 Imposition of a six percent tax upon solid waste services.
3.15.040 Imposition of six percent tax upon sewer and water services.
3.15.010 Imposition of six percent tax upon cable television and telephone services.
(1) Television Services. From and after December 1, 1999, there is levied upon and shall be collected from every person, firm or corporation engaged in the business of the sale, delivery, distribution, supply, or furnishing of cable television services or any other additional television channel service, a tax equal to six percent of the total gross receipts from the accounts of the ultimate users within the city of such cable or television services; provided, however, that there shall not be any tax levied upon the charges associated with the installation of the television services. This tax is levied for the act or privilege of engaging in such business activities within the city of Forks.
(2) Telephone Services. From and after December 1, 1999, there is levied upon and shall be collected from every person, firm, corporation, or public entity engaged in the telephone business a tax equal to six percent of the total gross receipts from the accounts of the ultimate users within the city of such services; provided, however, that there shall not be any tax levied upon the charges associated with the installation of the equipment necessary to have the telephone service. This tax is levied for the act or privilege of engaging in such business activities within the city of Forks.
“Telephone business” as used within this chapter means the business of providing access to a local telephone network, local telephone network switching service, toll service, cellular telephone services, coin telephone services, telephonic, video, data or similar communication, or transmission for hire, via a local telephone network, toll line or channel, cable microwave, or similar communication or transmission system. The term would include any cooperative or “farmer line” telephone transmission systems if such systems ever come into operation within the city. The term does not cover the activities associated with the providing of cable television service or other broadcast services by radio or television stations. (Ord. 471 § 2, 2000; Ord. 462 § 1, 1999; Ord. 338 § 1, 1991)
3.15.020 Imposition of six percent tax upon electricity services.
From and after December 1, 1999, there is levied upon and shall be collected from every person, firm, corporation, or public utility supplying electricity within the city of Forks a tax equal to six percent of the total gross receipts from the accounts of the ultimate users within the city of such electrical services. This tax is levied for the act or privilege of engaging in such business activities within the city of Forks. (Ord. 471 § 2, 2000; Ord. 462 § 2, 1999; Ord. 338 § 2, 1991)
3.15.030 Imposition of a six percent tax upon solid waste services.
From and after December 1, 1999, there is levied upon and shall be collected from every person, firm, corporation, or public entity engaged in or carrying on the business of the sale, delivery, distribution or furnishing of solid waste collection a tax equal to six percent of the total gross receipts from the accounts of the ultimate users within the city of such solid waste services. For the purposes of this section, “solid waste” will be interpreted as found within RCW 70A.205.015, as currently written or amended in the future, except for the inclusion of “sewage sludge” and “abandoned vehicles or parts thereof.” (Ord. 672 § 1, 2024; Ord. 471 § 2, 2000; Ord. 462 § 4, 1999; Ord. 338 § 3, 1991)
3.15.040 Imposition of six percent tax upon sewer and water services.
From and after December 1, 1999, there is levied upon and shall be collected from the city’s sewer and water departments a tax equal to six percent of the total gross receipts from the accounts of the ultimate users of such sewer and water services. This tax is levied for the act or privilege of engaging in such business activities within the city of Forks where the main distribution, treatment, administration and maintenance centers are located. (Ord. 524 § 1, 2004; Ord. 471 § 2, 2000; Ord. 462 § 3, 1999; Ord. 338 § 4, 1991)
3.15.050 Revenues from cable television tax to serve as base for allocations to human service organizations.
Up to 75 percent of the revenues generated from the cable television tax imposed herein shall serve as a base from which expenditures shall be made for human service organizations by the city of Forks. The expenditures made in one year for human services shall be based upon the revenues generated by the cable television tax in the previous year. (Ord. 338 § 5, 1991)