Chapter 5.44
TELEPHONE COMPANIES
Sections:
5.44.080 Overpayment--Balance due.
5.44.090 Delinquent payment--Penalty.
5.44.110 Evasion--False information.
5.44.130 Enforcement--Violation.
5.44.010 Exercise of power.
The provisions of this chapter are an exercise of the power of the city to license for revenue. (Prior code §5.48.010)
5.44.020 Definitions.
In construing the provisions of this chapter, save when otherwise plainly declared or clearly apparent from the context, the following definitions shall be applied:
“Gross operating revenue” means the revenue accruing from the performance of the public service business transacted within the city limits, and shall more specifically be construed to mean the gross operating revenue required to be credited by the taxpayer to the taxpayer’s operations within the city under the uniform system of accounts prescribed for that public service business by the regulatory body of the state having jurisdiction. Unless otherwise provided in this chapter, there shall be no deduction on account of the costs of the commodity furnished or sold, the costs of materials used, labor costs, interest, discount, delivery cost, taxes or other expense.
“Person” whenever used in this chapter means company, corporation, copartnership, or individual.
“Telephone business” means the business of operating and maintaining a system for the sale of telephone transmission services. (Prior code §5.48.020)
5.44.030 Levy--Collection.
A. The tax provided for in this chapter on telephone business shall be computed at the rate of six percent of the total gross operating revenues, including revenues for one hundred percent of intrastate tolls derived from the operation of such businesses within the city. Gross operating revenues for this purpose shall not include charges which are passed on to the subscribers by a telephone company pursuant to tariffs required by a regulatory order to compensate for the cost to the company of the tax imposed by this chapter.
B. Telephone business means the business of providing access to a local telephone network, local telephone switching service, toll service, or coin telephone services, or providing telephonic, video, data or similar communication or transmission for hire, via a local telephone network, toll line or channel, or similar communication or transmission system. It includes cooperative or farmer line telephone companies or associations operating in exchange. Telephone business does not include the providing of competitive telephone service, nor the providing of cable television service.
C. Competitive telephone service means the providing by any person of telephone equipment, apparatus, or service, other than toll service, which is of a type which can be provided by persons that are not subject to regulation as telephone companies under RCW title 80, and for which a separate charge is made. (Ord. 1245 §3, 1999; prior code §5.48.030)
5.44.040 Return.
Each such payment shall be accompanied by a return showing the monthly gross operating revenues of such taxpayer for the period represented by such return, and shall be verified as correct by an officer or agent of the taxpayer; provided, the initial return required hereunder shall be for the period commencing with the first day of the month next following the effective date of the ordinance codified in this chapter. (Prior code §5.48.040)
5.44.050 Deductions.
In computing the tax there shall be deducted from the gross operating revenues the following items:
A. The amount of credit losses and uncollected accounts actually sustained in the business;
B. Amounts derived from any business which the city is prohibited from taxing under the Constitution of the United States or the state;
C. Amounts derived from suburban or other residence, firms or corporations whose service connections are located outside the city limits;
D. Such amounts as are derived from transactions in interstate or foreign commerce or from business done for the government of the United States, its officers or agents, and any amounts paid by the taxpayer to the United States, the state or the city as excise, occupation or business taxes levied or imposed upon the sale or distribution of property or services in the city;
E. Amounts derived from all long distance tolls and charges. (Prior code §5.48.050)
5.44.060 Records to be kept.
It shall be the duty of each taxpayer to keep and enter in a proper book, or set of books, or records an account which shall accurately reflect the amount of gross income, which account shall always be open to the inspection of the city clerk-treasurer or his authorized agent, and for which the officer or his agent may verify the return made by the taxpayer. (Prior code §5.48.060)
5.44.070 Records inspection.
If any taxpayer fails to make the return, or if the city clerk-treasurer is dissatisfied as to the correctness of the return of any taxpayer, the officer or his agent may enter the premises of the taxpayer at any reasonable time for the purpose of inspecting tax payer’s books or records of account to ascertain the amount of the tax or to determine the correctness of such statement, as the case may be, and may examine any person under oath, administered by the officer or his agent, touching the matters inquired into, may fix a time and place for an investigation of the correctness of the return, and may issue a subpoena to the taxpayer or any other person, to attend upon such investigation, and there testify under oath administered by the officer or his agent, in regard to matters inquired into and by subpoena require taxpayer or any other person to produce for inspection such books, records and papers as may be necessary. (Prior code §5.48.070)
5.44.080 Overpayment--Balance due.
If the city clerk-treasurer on investigation, or upon checking returns, finds that the tax paid on any of them is more than the amount required of the taxpayer, he shall refund the amount overpaid by a warrant upon the general funds. If the city clerk treasurer finds the tax paid is less than required, he shall send a statement to the taxpayer showing the balance due and taxpayer shall within ten days pay the amount shown thereon. (Prior code §5.48.080)
5.44.090 Delinquent payment--Penalty.
If any taxpayer fails to make the return or pay the tax therefor within ten days after the same becomes due, the city clerk-treasurer shall ascertain the amount of the tax due and shall notify such taxpayer thereof, and such taxpayer shall be liable therefor in any suit or action by the city for collection thereof. The city clerk-treasurer shall also notify the city attorney, in writing, of the name of such delinquent taxpayer and the amount due from such taxpayer, and the officer shall, with the assistance of the city clerk-treasurer, collect the: same by any appropriate means or by suit or action in the name of the city. Any payments received after the-due date and any additional assessments made after investigation, or inquiry, shall be subject to a penalty of ten percent. (Prior code § 5.48.090)
5.44.100 Credit--Refund.
Any money paid to the city through error or otherwise not in payment of the tax imposed hereby or in excess of such tax shall upon request of the taxpayer be credited against any tax due or to become due from such taxpayer hereunder or upon the taxpayer’s ceasing to do business in the city, may be refunded to the taxpayer. (Prior code § 5.48.100)
5.44.110 Evasion--False information.
It is unlawful for any person liable to the tax herein provided to fail or refuse to make return or pay the tax when due, or for any person to make any false or fraudulent return or false statement or representation in, or in connection with, any such return or to allow or to abet another in any attempt to evade payment of the tax or fail to appear and testify in response to subpoena issued in pursuance hereto, or to testify falsely upon any investigation of the correctness of a return, or in any manner to hinder or delay the city or any of its officers in carrying out the provisions of this chapter. (Prior code § 5.48.110)
5.44.120 Chapter limitations.
Nothing in this chapter shall be construed as requiring a license or the payment of a license fee or tax, or the doing of any act, which would constitute an unlawful burden or interference in violation of the constitution or laws of the United States, or which would not be consistent with the constitution or laws of the state. (Prior code § 5.48.120)
5.44.130 Enforcement--Violation.
The city council is authorized to adopt, publish and enforce such rules and regulations for the proper administration of this chapter as shall be necessary and may delegate the enforcement of such rules and regulations to such officers or agents of the city as may be necessary to effectively carry out the terms and provisions of this chapter. It is a violation of this chapter to violate or to fail to comply with any such rules or regulations lawfully promulgated hereunder. (Prior code § 5.48.130)