Chapter 3.74
BUSINESS AND OCCUPATION TAX ON PERSONAL WIRELESS COMMUNICATION SERVICES
Sections:
3.74.050 Records to be maintained for inspection.
3.74.010 Defined.
“Cellular telephone service” means providing intrastate access to two-way voice and data telephone/telecommunications system based in whole or substantially in part on wireless radio communications. Cellular telephone service includes cellular mobile service. The definition of cellular mobile service includes other wireless radio communications services such as specialized mobile radio (SMR), personal communications services (PCS) and any other evolving wireless radio communications technology which accomplishes the same purpose as cellular mobile service. [Ord. 1450 § 2 (Exh. B), 2013.]
3.74.020 Tax imposed.
There is hereby levied upon and shall be collected from every person, firm or corporation engaged in the business of providing cellular telephone service within or partly within the incorporated limits of the city, a tax for the privilege of doing such business equal to six percent of the total gross operating revenue derived from the sale and service of such cellular phone service to ultimate users within the city of Leavenworth. [Ord. 1450 § 2 (Exh. B), 2013; Ord. 1303 § 2, 2007; Ord. 1265 § 3, 2005; Ord. 1219 § 1, 2003. Formerly 3.75.010.]
3.74.030 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, 2004, for the first quarter ending March 31, 2004. 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 clerk-treasurer shall reasonably require, together with the payment of the amount of the tax.
Payments due of $10.00 or less per quarter may be remitted annually with prior approval of the city clerk-treasurer. [Ord. 1450 § 2 (Exh. B), 2013; Ord. 1219 § 1, 2003. Formerly 3.75.020.]
3.74.040 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 which the city is prohibited from taxing under the Constitution of the United States or the state of Washington.
Payments by a customer for cellular telephone service from telephones without a fixed location shall be allocated among taxing jurisdictions to the location of the customer’s principal service address during the period for which the tax applies. There is a presumption that the service address a customer supplies to the taxpayer is current and accurate, unless the taxpayer has actual knowledge to the contrary.
When the cellular telephone service is provided while a subscriber is roaming outside the subscriber’s normal cellular network area, the gross income shall be assigned consistent with the taxpayer’s accounting system to the location of the originating cell site of the call, or to the location of the main cellular switching office that switched the call. [Ord. 1450 § 2 (Exh. B), 2013; Ord. 1219 § 1, 2003. Formerly 3.75.030.]
3.74.050 Records to be maintained for inspection.
Each taxpayer shall keep records reflecting the amount of the 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 § 2 (Exh. B), 2013; Ord. 1219 § 1, 2003. Formerly 3.75.040.]
3.74.060 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 § 2 (Exh. B), 2013; Ord. 1265 § 9, 2005; Ord. 1219 § 1, 2003. Formerly 3.75.050.]
3.74.070 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 § 2 (Exh. B), 2013; Ord. 1219 § 1, 2003. Formerly 3.75.060.]
3.74.080 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 § 2 (Exh. B), 2013; Ord. 1219 § 1, 2003. Formerly 3.75.070.]
3.74.090 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 § 2 (Exh. B), 2013.]