Chapter 3.32
UTILITY TAXES
Sections:
3.32.010 Exercise of revenue license power.
3.32.020 Occupation license required.
3.32.040 Payment of tax and filing of returns.
3.32.070 Failure to pay tax on time—Penalty.
3.32.010 Exercise of revenue license power.
The provisions of this chapter shall be deemed to be an exercise of the power of the city to license for revenue. (Ord. 389 § 1, 1981)
3.32.020 Occupation license required.
After 1st of January, 1982, no person, firm or corporation shall engage in or carry on any business, occupation, act or privilege for which a tax is imposed by Section 3.32.030 of this chapter 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 city clerk for such license upon such forms as the city clerk shall prescribe, giving such information as the city clerk shall deem reasonably necessary to enable said city clerk’s office to administer and enforce this chapter; and, upon acceptance of such application by the city clerk, said city 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 license shall continue in said business and shall comply with this chapter. (Ord. 389 § 2, 1981)
3.32.030 Levy of tax.
From and after the 1st of January, 1982, there is 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 or partly within the corporate limits of the city the tax for the privilege of so doing business as hereinafter defined, to wit:
A. Upon any telephone business there shall be levied 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. 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.
“Telephone business” means the business of providing access to a local telephone network, local telephone network switching service, cellular telephone services, pager service, toll service, coin telephone services, telephonic, video, data, pagers or similar communication, or transmission for hire, via local telephone network, toll line or channel, cable, microwave, or similar communication or transmission system. The term includes cooperative or farmer line telephone companies or associations operating exchanges. “Telephone business” does not include the providing of competitive telephone service, or the providing of cable television service, or the providing of broadcast services or radio or television stations.
“Competitive telephone service” means the providing by any person of telecommunications equipment or apparatus, directory advertising and lease of telephone street directories, or service related to that equipment or apparatus such as repair or maintenance service, if the equipment or apparatus is of a type which may be provided by persons not subject to regulation as telephone companies under Title 80 RCW, and for which a separate charge is made. Transmission of communication through cellular telephones is classified as “telephone business” rather than “competitive telephone service.”
“Cellular telephone service” is a two-way voice and data telephone/telecommunication system based in whole or substantial part on wireless radio communications and which is not subject to regulation by the Washington Utilities and Transportation Commission. This includes cellular mobile service. Cellular mobile service includes other wireless radio communications services such as specialized mobile radio, personal communications services, and any other evolving wireless radio communications technology that accomplishes the same purpose as cellular mobile service. Cellular telephone service is included within the definition of “telephone business” for the purposes of this chapter.
“Pager service” means service provided by means of electronic device which has the ability to send or receive voice or digital messages transmitted through the local telephone network, via satellite or any other form of voice or data transmission.
B. There is 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 operating revenue derived from sales of such electricity to ultimate users within the city; provided however, that there shall not be any tax levied for the installation charges of electrical units.
C. There is levied a tax on the sale of natural, manufactured or mixed gas for residential, commercial or industrial consumption and for the privilege of carrying on said business, such tax to be equal to six percent of gross operating revenues from such sales of natural, manufactured or mixed gas within the limits of the city.
D. There is levied a tax on every person engaged in the business of constructing, operating and maintaining a coaxial cable subscriber system for television, radio and other audio-visual electrical signal distribution of said business, such tax to be equal to six percent of the total gross operating revenue from such business within the city.
E. There is levied a tax on every person engaged in or carrying on the business of selling or supplying domestic water, such tax to be equal to six percent of the total gross income from such business within the city.
F. There is levied a tax on every person engaged in or carrying on the business of collecting and disposing of garbage and/or sewage or other wastes, including the sanitary service department and the sewer department of the city, all said departments to be construed as separate persons for taxable purposes, such tax to be equal to six percent of the total gross income from such business within the city.
(Ord. 656 § 1, 2007; Ord. 398 § 1, 1982; Ord. 389 § 3, 1981)
3.32.040 Payment of tax and filing of returns.
The tax imposed by this chapter shall be due and payable on a monthly basis and remittance shall be made on or before the thirtieth day of the month next succeeding the end of the month in which the tax accrued. The first payment made herewith shall be made by the 28th day of February, 1987, for the month of January, 1987. On or before said due date, the taxpayer shall file with the city clerk a written return, upon such form and setting forth such information as the clerk shall reasonably require, together with the payment of the amount of the tax. (Ord. 448 § 1, 1986: Ord. 389 § 4, 1981)
3.32.050 Deductions.
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 derived from transactions in interstate or foreign commerce or from any business which the government is prohibited from taxing under the Constitutions of the United States or the state of Washington;
C. Amounts derived by the taxpayer from the city.
(Ord. 389 § 5, 1981)
3.32.060 Records.
Each taxpayer shall keep records reflecting the amount of his or her said gross operating revenues, and such records shall be open at all reasonable times to the inspection of the city clerk, or his 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. 389 § 6, 1981)
3.32.070 Failure to pay tax on time—Penalty.
If any person, firm or corporation subject to this chapter shall fail to pay any tax required by this chapter within thirty (30) days after the due date thereof, there shall be added to such tax a penalty of six 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 city and may be collected by court proceedings, which remedy shall be in addition to all other remedies. (Ord. 389 § 6, 1981)
3.32.080 Overpayments.
Any money paid to the city through error or otherwise not in payment of the tax imposed 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. (Ord. 389 § 7, 1981)
3.32.090 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. (Ord. 389 § 8, 1981)