Chapter 3.73
BUSINESS AND OCCUPATION TAX ON TELEPHONE BUSINESS
Sections:
3.73.050 Records to be maintained for inspection.
3.73.010 Defined.
“Competitive telephone service” means the providing by any person of telephone equipment, apparatus, or service, other than toll service, which is 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.
“Telephone business” means the business of providing intrastate access to a local telephone network, local telephone network switching service, toll service, or coin telephone network 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 an exchange. “Telephone business” does not include access to, or charges for, interstate services and does not include the providing of competitive telephone service, nor the providing of cable television service and does not include that portion of network telephone service, as defined in RCW 82.16.010, which represents charges to another telecommunications company, as defined in RCW 80.04.010, for connecting fees, switching charges, or carrier access charges relating to intrastate toll telephone service, or for access to, or charges for, interstate services, or charges for network telephone service that is purchased for the purpose of resale, or charges for mobile telecommunication services provided to customers whose place of primary use is not within the city. [Ord. 1450 § 1 (Exh. A), 2013; Ord. 1303 § 1, 2008; Ord. 718 § 1, 1982; Ord. 703 § 1, 1982.]
3.73.020 Tax imposed.
There is hereby levied upon and shall be collected from every person, firm or corporation engaged in the telephone business within the city of Leavenworth, a tax equal to six percent of the total gross operating revenues, including revenues from intrastate toll, derived from the operation of such businesses within the city of Leavenworth. 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 regulatory order to compensate for the cost to the company of the tax imposed by this chapter. [Ord. 1450 § 1 (Exh. A), 2013; Ord. 1303 § 1, 2008; Ord. 1265 § 8, 2005; Ord. 718 § 1, 1982; Ord. 703 § 1, 1982.]
3.73.030 Payment due dates.
The tax imposed by this chapter shall be due and payable in quarterly installments and remittance shall be made on or before the thirtieth day of the month next succeeding the end of the quarterly period in which the tax accrued. Such quarterly periods are as follows:
A. First Quarter – January, February, March;
B. Second Quarter – April, May, June;
C. Third Quarter – July, August, September;
D. Fourth Quarter – October, November, December.
The first payment made hereunder shall be made by April 30, 1982, for the three-month period ending March 31, 1982. On or before the due date the taxpayer shall file with the city clerk-treasurer a written return, upon such form and setting forth such information as the city clerk-treasurer shall reasonably require, together with the payment of the amount of the tax. [Ord. 1450 § 1 (Exh. A), 2013; Ord. 703 § 2, 1982.]
3.73.040 Computation of tax.
In computing the tax there shall be deducted from the gross operating revenues the following items:
A. The amount of credit losses and uncollectibles actually sustained by the taxpayer;
B. Amounts derived from transactions in interstate or foreign commerce or from any business which the city is prohibited from taxing under the Constitution of the United States or the state;
C. Amounts derived by the taxpayer from the city. [Ord. 1450 § 1 (Exh. A), 2013; Ord. 703 § 3, 1982.]
3.73.050 Records to be maintained for inspection.
Each taxpayer shall keep records reflecting the amount of his/her gross operating revenues, and such records shall be open at all reasonable times to the inspection of the city clerk-treasurer, and his/her duly authorized subordinates, for verification of the tax returns or for the fixing of the tax of a taxpayer who fails to make such returns. [Ord. 1450 § 1 (Exh. A), 2013; Ord. 703 § 4, 1982.]
3.73.060 Violation – Penalty.
If any person, firm or corporation subject to this chapter or any ordinance referred to herein shall fail to pay any tax required by this chapter or any other such ordinance within 30 days after the due date thereof, there shall be added to such tax a penalty of 20 percent of the amount of said tax, and any tax due under this chapter and unpaid, and all penalties thereon, shall constitute a debt to the city and may be collected by proceedings in the appropriate court, which remedies shall be in addition to any and all other remedies to which the city is entitled. [Ord. 1450 § 1 (Exh. A), 2013; Ord. 1265 § 9, 2005; Ord. 703 § 5, 1982.]
3.73.070 Overpayment.
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, be refunded to the taxpayer. No credit or refund shall be granted for claimed error or otherwise for tax periods more than two years before written claim to the city. [Ord. 1450 § 1 (Exh. A), 2013; Ord. 703 § 6, 1982.]
3.73.080 Annexations.
Whenever the boundaries of the city are extended by annexation, all persons, firms and corporations subject to this chapter will be provided copies of all annexation ordinances by the city of Leavenworth. [Ord. 1450 § 1 (Exh. A), 2013; Ord. 703 § 7, 1982.]
3.73.090 Enforcement.
The city clerk-treasurer is 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. 1450 § 1 (Exh. A), 2013; Ord. 703 § 9, 1982.]