Chapter 5.08
UTILITIES
Sections:
5.08.010 Exercise of power to license.
5.08.020 Occupation license required.
5.08.070 Late payment – Penalty.
5.08.090 Rules and regulations.
5.08.010 Exercise of power to license.
The provisions of this chapter shall be deemed to be an exercise of the power of the city to license for revenue. (Ord. 588 § 1, 1955. Prior code § 4.08.010)
5.08.020 Occupation license required.
After September 30, 1955, no person, firm or corporation shall engage in or carry on any business, occupation, act or privilege for which a tax is imposed by SMC 5.08.030 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 clerk-treasurer for such license upon such forms as the clerk-treasurer prepares and provides, giving such information as the clerk-treasurer deems reasonably necessary to enable him to administer and enforce this chapter, and, upon acceptance of such application by the clerk-treasurer, he shall thereupon issue such license to the applicant. Such occupation license shall be personal and nontransferable and shall be valid as long as the licensee continues in the business and complies with this chapter. (Ord. 588 § 2, 1955. Prior code § 4.08.020)
5.08.030 Rate of tax.
A. From and after August 1, 2015, there is hereby levied upon, and there shall be collected from, every person, firm, or corporation engaged in carrying on or furnishing, for a monetary consideration, the city of Sumner and the inhabitants thereof with electricity and electrical energy for lighting, heating, power and other public purposes, within or partly within the corporate limits of the city, an annual tax for the privilege of so doing, such tax to be equal to six percent of the total gross subscriber’s revenues from business and residential electrical power service in the city; provided, that from and after June 1, 2008, the revenue derived from individual users of said service shall not be taxed in excess of the sum of $1,500 per month, and any tax due on the revenue derived from said individual users of said service, above the sum of $1,500 per month, is hereby abated.
B. From and after August 1, 2015, there is hereby levied upon, and there shall be collected from, every person, firm, or corporation engaged in carrying on or furnishing, for a monetary consideration, a telephone business for hire, within or partly within the corporate limits of the city, an annual tax for the privilege of so doing, such tax to be equal to six percent of the total gross operating revenues, excluding revenues from intrastate toll, derived from the operation of such business within the city of Sumner. 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; provided, that from and after June 1, 2008, the revenue derived from individual users of said service shall not be taxed in excess of the sum of $1,500 per month, and any tax due on the revenue derived from said individual users of said service, above the sum of $1,500 per month, is hereby abated.
“Telephone business” means the business of providing access to a local telephone network, local telephone network switching service, toll service, or coin telephone 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 the providing of competitive telephone services, nor the providing of cable television service.
“Competitive telephone service” means the providing by any person of telephone equipment, apparatus or service, other than toll service, which is of 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.
C. From and after August 1, 2015, there is hereby levied upon, and there shall be collected from, every person, firm, or corporation engaged in carrying on or furnishing, for a monetary consideration, natural gas or manufactured natural gas for lighting, heating, power and other public purposes, within or partly within the corporate limits of the city, an annual tax for the privilege of so doing, such tax to be equal to six percent of the total gross subscriber’s revenues from business and residential gas service, both natural and manufactured, in the city; provided, however, that from and after June 1, 2008, the revenue derived from individual users of said service shall not be taxed in excess of the sum of $1,500 per month, and any tax due on the revenue derived from said individual users of said service, above the sum of $1,500 per month, is hereby abated. (Ord. 2521 § 1, 2015; Ord. 2251 § 1, 2008: Ord. 1411 § 1 (part), 1988: Ord. 1400 § 1, 1987: Ord. 1181 § 1, 1981: Ord. 1044 § 1, 1977: Ord. 1038 § 1, 1976: Ord. 652, 1958: Ord. 588 § 3, 1955. Prior code § 4.08.030)
5.08.040 Deductions.
In computing the annual 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 constitutions of the United States or the state of Washington. (Ord. 588 § 4, 1955. Prior code § 4.08.040)
5.08.050 Payment.
The tax imposed by SMC 5.08.030 shall be due and payable semiannually on February 15th in each year for the six-month period ending December 31st of the preceding year, and on August 15th in each year for the six-month period ending June 30th of that year; provided, that the first payment made under this chapter shall be made on February 15th, 1956, for the three-month period ending December 31st, 1955. On or before the due date the taxpayer shall file with the clerk-treasurer a written return, upon such form and setting forth such information as the clerk-treasurer reasonably requires, together with the payment of the amount of the tax. (Ord. 588 § 5, 1955. Prior code § 4.08.050)
5.08.060 Records.
Each taxpayer shall keep records reflecting the amount of his said gross operating revenues, and such records shall be open at all reasonable times to the inspection of the clerk-treasurer, or his duly authorized subordinates, for verification of said tax returns or for the fixing of the tax of a taxpayer who fails to make such returns. (Ord. 588 § 6, 1955. Prior code § 4.08.060)
5.08.070 Late payment – Penalty.
If any person, firm or corporation subject to this chapter fails to pay any tax required by this chapter within 30 days after the due date thereof, there shall be added to such tax a penalty of 10 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. 588 § 7, 1955. Prior code § 4.08.070)
5.08.080 Overpayments.
Any money paid to the city through error or otherwise not in payment of the tax imposed by this chapter 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 under this chapter or, upon the taxpayer’s ceasing to do business in the city, be refunded to the taxpayer. (Ord. 588 § 8, 1955. Prior code § 4.08.080)
5.08.090 Rules and regulations.
The city administrator 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 is a violation of this chapter to violate or to fail to comply with any such rule or regulation lawfully promulgated under this section. (Ord. 1352 § 2, 1986: Ord. 588 § 11, 1955. Prior code § 4.08.110)
5.08.100 Violation – Penalty.
Any person, firm or corporation subject to this chapter who fails or refuses to apply for an occupation license or to make the tax returns or to pay the tax when due, or makes any false statement or representation in or in connection with any such application for an occupation license or such tax return, or otherwise violates or refuses or fails to comply with this chapter, is guilty of a misdemeanor and upon conviction thereof shall be punished by a fine not to exceed $1,000 or by imprisonment not to exceed 90 days, or by both such fine and imprisonment. (Ord. 1352 § 1, 1986: Ord. 1075 § 6, 1978: Ord. 588 § 9, 1955. Prior code § 4.08.090)