Chapter 3.80
BUSINESS AND OCCUPATION TAX ON CABLE TELEVISION BUSINESS
Sections:
3.80.050 Records to be maintained for inspection.
3.80.010 Defined.
“Cable television business” means the business of providing a television distribution system in which station signals, picked up by elevated antennas, are delivered by cable to the receivers of subscribers. Also called cable TV or CATV, or otherwise providing coaxial or other cable distribution of entertainment or information including television, radio, computer data, or any other electronically transmitted information.
For purposes of this chapter, “gross subscriber receipts” means and includes those receipts derived from the supplying of subscription service, that is, fees for regular cable benefits including the transmission of broadcast signals and access and origination channels and per-program and per-channel charges. “Gross subscriber receipts” does not include leased channel receipts, advertising receipts, or any other income derived from the system. [Ord. 1450 § 8 (Exh. H), 2013.]
3.80.020 Tax imposed.
From and after September 12, 2010, there is hereby levied upon everyone engaged in the business of operating or conducting a cable television system a tax equal to 10 percent of the total gross income from gross subscriber receipts. [Ord. 1450 § 8 (Exh. H), 2013; Ord. 1380 § 2, 2010; Ord. 1369 § 1, 2010; Ord. 1265 § 1, 2005; Ord. 1185 § 2, 2003. Formerly 3.80.010.]
3.80.030 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 January 30, 2003, for the three-month period ending December 31, 2002. On or before said 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. [Ord. 1450 § 8 (Exh. H), 2013; Ord. 1185 § 2, 2003. Formerly 3.80.020.]
3.80.040 Computation of tax.
In computing said tax, there shall be deducted from said 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;
C. Amounts derived by the taxpayer from the city of Leavenworth. [Ord. 1450 § 8 (Exh. H), 2013; Ord. 1185 § 2, 2003. Formerly 3.80.030.]
3.80.050 Records to be maintained for inspection.
Each taxpayer shall keep records reflecting the amount of said 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 said tax returns or for the fixing of the tax of a taxpayer who shall fail to make such returns. [Ord. 1450 § 8 (Exh. H), 2013; Ord. 1185 § 2, 2003. Formerly 3.80.040.]
3.80.060 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 § 8 (Exh. H), 2013; Ord. 1369 § 6, 2010; Ord. 1265 § 9, 2005; Ord. 1185 § 2, 2003. Formerly 3.80.050.]
3.80.070 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 § 8 (Exh. H), 2013; Ord. 1185 § 2, 2003. Formerly 3.80.060.]
3.80.080 Annexations.
Whenever the boundaries of said 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 § 8 (Exh. H), 2013; Ord. 1185 § 2, 2003. Formerly 3.80.070.]
3.80.090 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 § 8 (Exh. H), 2013.]