Chapter 5.10
BUSINESS AND OCCUPATION TAX
Sections:
5.10.010 Revenue licensing power.
5.10.020 Occupation license required.
5.10.050 Deductions – Computation.
5.10.070 Delinquent payments – Penalty.
5.10.010 Revenue licensing power.
The provisions of this chapter shall be deemed to be an exercise of the power of the town of Hunts Point to license for revenue. [Ord. 159 § 1, 1980]
5.10.020 Occupation license required.
After February 1, 1981, no person, firm or corporation shall engage in or carry on any business, occupation, act or privilege for which a tax is imposed by HPMC 5.10.030 without first having obtained, and being the holder of, a license so to do, to be known as an occupation license. Each such person, firm or corporation shall promptly apply to the town clerk for such license upon such forms as the clerk shall prescribe, giving such information as the clerk shall deem reasonably necessary to enable the clerk’s office to administer and enforce this chapter; 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 shall continue in said business and shall comply with the terms and conditions of this chapter. [Ord. 159 § 2, 1980]
5.10.030 Rate.
From and after February 1, 1981, there is hereby levied upon, and there shall be collected from, every person, firm, or corporation engaged in carrying on the following business for hire or for sale of a commodity or a service within the corporate limits of the town of Hunts Point a tax for the privilege of so doing business as hereinafter defined:
(1) Upon any telephone business there shall be levied a tax equal to six percent of the total gross subscriber station exchange revenues from business and residence telephone service (excluding message units) from business in the town of Hunts Point.
(2) Upon every person, firm or corporation engaged alone or in conjunction with another in the business of selling or leasing telephone or telegraph or related communication equipment at retail or to or for the public and thereafter installing, maintaining or repairing the same, a fee or tax equal to six and one-half percent of the total gross income from such business in the town of Hunts Point; provided further, that this fee or tax shall not be imposed on any business otherwise subject to fee or tax under this chapter nor on the business of selling or installing telephone or telegraph or related communication equipment to telephone companies taxed under this chapter.
(3) There is hereby levied a tax on the sale, delivery or distribution of electricity and electrical energy and for the privilege of carrying on said business, such tax to be equal to six percent of the total gross revenue derived from sales of such electricity to ultimate users within the town of Hunts Point; provided, however, that there shall not be any tax levied for the installation charges of electrical units.
(4) There is hereby levied a tax on the sale, delivery, distribution or furnishing of natural gas for domestic, business or industrial consumption and for the privilege of carrying on said business, such tax to be equal to six percent of the total gross income from such business in the town of Hunts Point; provided, however, that there shall not be any tax levied for installation charges of gas energy units.
(5) There is hereby levied a tax on the sale, distribution or furnishing of water within the town of Hunts Point, such tax to be equal to six and one-half percent of the total gross income from such sale of water within the town of Hunts Point; provided, however, that there shall be no tax levied for connection or installation charges.
(6) There is hereby levied a tax on the furnishing of sanitary sewer services within the town of Hunts Point, such tax to be equal to six and one-half percent of the total gross revenue derived from furnishing said sanitary sewer services within the town of Hunts Point; provided, however, that there shall not be any tax levied for installation or connection charges.
(7) There is hereby levied a tax equal to six and one-half percent of the total gross revenue derived from the business of collecting, handling, or transporting garbage and refuse within the town of Hunts Point. [Ord. 346 § 1, 1998; Ord. 201 § 1, 1986; Ord. 195 § 1, 1985; Ord. 188 § 1, 1984; Ord. 181 § 1, 1983; Ord. 173 § 1, 1982; Ord. 159 § 3, 1980]
5.10.040 Payment.
(1) The tax imposed by this chapter is due and payable in quarterly installments, and remittance shall be made to the town on or before the last day of the month next succeeding the end of the quarterly period in which the tax accrues. However, if the tax owed for any such quarterly period is less than $10.00, the payment shall be remitted as set forth in subsection (3) of this section. Quarterly periods are as follows:
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First Quarter |
January, February, March |
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Second Quarter |
April, May, June |
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Third Quarter |
July, August, September |
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Fourth Quarter |
October, November, December |
(2) On or before the due date, the taxpayer shall file with the town clerk a written return, upon such form and setting forth such information as the clerk requires, together with the payment of the amount of tax due.
(3) No payment for taxes owed under this chapter shall be remitted to the town until such time as the accrued amount due equals or exceeds $10.00, even if the accrued amount spans more than one of the quarterly periods defined in subsection (1) of this section; however, all amounts due as of the end of the fourth quarter shall be paid by no later than January 31st of the following year, regardless of whether the amount owed is more or less than $10.00. [Ord. 545 § 1, 2020; Ord. 159 § 4, 1980]
5.10.050 Deductions – Computation.
In computing said tax, there shall be deducted from said gross operating 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 of Hunts Point is prohibited from taxing under the Constitutions of the United States or the state of Washington. [Ord. 159 § 5, 1980]
5.10.060 Records required.
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. 159 § 6, 1980]
5.10.070 Delinquent payments – Penalty.
If any person, firm or corporation subject to this chapter shall fail to pay any tax required by this chapter within 30 days after the due date thereof, there shall be added to such tax a penalty of 10 percent of the amount of such tax, and any tax due under this chapter and unpaid, and all penalties thereon, shall constitute a debt to the town of Hunts Point and may be collected by court proceedings, which remedy shall be in addition to all other remedies. [Ord. 159 § 7, 1980]
5.10.080 Refunds.
Any money paid to the town of Hunts Point 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 town of Hunts Point, be refunded to the taxpayer. [Ord. 159 § 8, 1980]
5.10.090 Violation – Penalty.
Any said person, firm, corporation, municipality, agency or district subject to this chapter who shall fail or refuse to apply for an occupation license or to make said tax return or to pay said tax when due, or who shall make any false statement or representation in or in connection with any such application for an occupation license or such tax return, or shall otherwise violate or refuse or fail to comply with this chapter, shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine not to exceed $500.00, or by imprisonment in the King County jail for a term of 180 or less days, or by both. [Ord. 159 § 9, 1980]
5.10.100 Regulations.
The clerk for the town of Hunts Point is hereby authorized to adopt, publish and enforce, from time to time, such rules and regulations for the proper administration of this chapter as shall be necessary, and it shall be a violation of this chapter to violate or to fail to comply with any such rule or regulation lawfully promulgated hereunder. [Ord. 159 § 11, 1980]