Chapter 5.20 ELECTRICITY TAX

Chapter 5.20
ELECTRICITY TAX

Sections:

5.20.010 Tax imposed.

5.20.020 Tax payment.

5.20.030 Tax deductions and computation.

5.20.040 Record keeping.

5.20.010 Tax imposed.

(1) From and after August 1997, there is levied upon and there shall be collected from every firm or corporation engaged in carrying on the following business for sale of a commodity or a service within the limits of the town the tax for the privilege of so doing business as hereinafter defined.

(2) There is levied a tax on the sale, delivery or distribution of electricity energy and for the privilege of carrying on said business, such tax to be equal to six percent of the total gross revenue (the six percent shall be included in the total gross revenue) derived from sales of such electricity to ultimate users within the town; provided, however, no tax shall be levied for the installation charges of electrical units. (Ord. 263, 1997)

5.20.020 Tax payment.

(1) 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;

(d) Fourth quarter: October, November, December.

(2) The first payment made under this section shall be made by January 1998, for the three-month period ending December 1997. On or before said due date the taxpayer shall file with the town 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. 263, 1997)

5.20.030 Tax deductions and computation.

In computing said tax there shall be deducted from said gross operating revenue amounts derived from transactions in interstate or foreign commerce or from any business which the town is prohibited from taxing under the Constitutions of the United States and the State of Washington. (Ord. 263, 1997)

5.20.040 Record keeping.

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 town 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. 263, 1997)

5.20.050 Penalty.

If any person and/or business shall be found at fault for not paying this tax they shall be guilty of an infraction and upon conviction thereof shall be punished by a fine of not more than $1,000. (Ord. 342, 2003; Ord. 263, 1997)