Chapter 5.30
UTILITIES TAX AND LICENSES
Sections:
5.30.020 Occupation license required – Application – Term.
5.30.040 Computing gross revenue.
5.30.070 Penalty for delinquent payment.
5.30.090 Exceptions to gross revenue computation.
5.30.010 Purpose of chapter.
The provisions of this chapter shall be deemed an exercise of the power of the town of Twisp to license for revenue. (Ord. 379 § 1, 1991)
5.30.020 Occupation license required – Application – Term.
On or after January 1, 1992, no person, firm or corporation shall engage in or carry on any utility business for which a tax is imposed by TMC 5.30.030 without first having obtained and being the holder of a license to do so, to be known as a business utility license. Each such person, firm or corporation shall promptly apply to the town clerk-treasurer for such license upon such forms as the clerk-treasurer shall prepare and provide, giving such information as the clerk-treasurer shall deem reasonably necessary to enable said clerk-treasurer’s office to administer and enforce the provisions of this chapter; and upon acceptance of such application by the clerk-treasurer, said clerk-treasurer shall thereupon issue such license to the applicant. Such business utility license shall be personal and nontransferable and shall be valid as long as the licensee continues in such business and complies with the provisions of this chapter. The business utility license required by this chapter is separate from and in addition to the business license issued under Chapter 5.25 TMC, which may also be required when applicable. (Ord. 784 § 1(G), 2022; Ord. 379 § 2, 1991)
5.30.030 Utilities taxable.
From and after January 1, 1992, the billing for which is made on or after January 1, 1992, there is levied upon and there shall be collected from every person, firm, or corporation engaged in carrying on the following utility businesses for hire or sale of a commodity or service within, or partly within the corporate limits of the town, the tax for the privilege of so doing business as hereafter defined:
(1) Telephone Business. Upon any telephone business there shall be levied a tax equal to six percent of the total gross operating revenue, including revenues from intrastate toll, derived from the operation of such businesses within the town, such tax to take effect January 1, 1992, in compliance with the requirements of RCW Title 82 as amended by the Laws of 1982. Gross operating revenues for this purpose shall not include charges which are passed on to the subscribers by telephone company pursuant to tariffs required by regulatory order to compensate for the cost to the company of the tax imposed by this section.
“Telephone business” means the business 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; and includes cooperative or farmer line telephone companies or associations operating an exchange. “Telephone business” does not include the providing of competitive telephone service, nor the providing of cable television service, private telecommunications systems, or private radio communications systems.
“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.
(2) Water Sales and Service. There is levied a tax on the business of selling water, or for the service of water by the town, such tax being for the privilege of being allowed to carry on said business, such tax to be equal to nine percent of the total gross revenue from the sale of water; provided, however, that there shall be no tax levied on installation charges for water service or hookup charges for water service for town hydrant rental.
(3) Sewer Utilities. There is levied a tax on the business of operation and sale of services for sewer utilities within the town, said tax being for the privileges of being allowed to carry on said business in the town, such tax to be equal to nine percent of the total gross revenue from such business in the town;
provided, however, that no tax shall be levied on connection charges, or any charge in relation to the connection of said sewer system.
(4) Electricity and Electrical Energy. 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 sale of electricity from business and residence services in the town; provided, however, that there shall not be any tax levied for installation charges of electrical units. This tax is in compliance with the requirements of RCW Title 82 as amended by the Laws of 1982.
(5) Garbage Collection, Disposal Service. There is levied a tax on the business of collecting garbage and garbage disposal service within the town, said tax being for the privilege of being allowed to carry on said business in the town, such tax to be equal to nine percent of the gross revenue from said business.
(6) Coaxial Cable Transcriber System. There is levied a tax on the business of operating and maintaining a coaxial cable transcriber system for television, radio and other audio-visual electrical signal distribution in the town, said tax for the privilege of being allowed to carry on said business in the town, such tax to be equal to nine percent of the gross revenue from said business. “Gross revenue” shall mean any and all compensation in whatever form received by the business as a result of such business being allowed to carry on said business in the town; provided, however, that there shall not be included in the gross revenue computation any sums received by said business for any installation or connection work. This utility business tax shall be collected in addition to any franchise fee payments imposed upon said business by the granting of a franchise to operate, construct and maintain a coaxial cable transcriber system within the town. This utility business tax is in compliance with the Cable Communications Policy Act of 1984, as amended. (Ord. 396 § 1, 1993; Ord. 379 § 3, 1991)
5.30.040 Computing gross revenue.
In computing the tax as set forth in TMC 5.30.030(1) through (6), such tax shall be computed and payable on a quarterly basis from said gross revenue as defined in TMC 5.30.050 before such period of time; provided further, that amounts derived from interstate transactions, or from commerce, or from business which the town is prohibited from taxing under the Constitution of the United States or of the state, shall not be utilized in computing gross revenue. (Ord. 379 § 4, 1991)
5.30.050 When payable.
The tax imposed by this chapter shall be due and payable no later than the thirtieth day following the end of each quarter, and the first payment made under this chapter shall be made on or before the thirtieth day of April, 1992, for the period of time preceding that date from which the ordinance codified in this chapter became effective. On or before said due date, taxpayer shall file with the town clerk-treasurer a written return, upon such form and setting forth such information as the clerk-treasurer shall reasonably require, together with a payment of the amount of tax; provided, however, if reason be shown that it would be to the convenience of the taxpayer to file returns on a different schedule, then said taxpayer may apply to the town council for permission to file the returns on a different schedule. For the purposes of this chapter, the tax due dates for the quarters imposed shall be no later than April 30th, July 30th, October 30th, and January 30th. (Ord. 379 § 5, 1991)
5.30.060 Records.
Each taxpayer who must pay a tax under this chapter shall keep records reflecting the amount of said gross operation revenues, and such records shall be open at all reasonable times to the town clerk-treasurer, or the clerk-treasurer’s duly authorized agent, for verification of said tax returns for the fixing of the tax of a taxpayer who fails to make such returns. (Ord. 379 § 6, 1991)
5.30.070 Penalty for delinquent payment.
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 town and may be collected by court proceedings, which remedy shall be in addition to all other remedies. (Ord. 379 § 7, 1991)
5.30.080 Excessive payment.
Any money paid to the town, through error or otherwise, in excess of such tax as should have been paid shall, upon the request of the taxpayer, be credited against any taxes due or becoming due from said taxpayer under this chapter, or, upon taxpayer ceasing to do business in the town, shall be refunded to the taxpayer. (Ord. 379 § 8, 1991)
5.30.090 Exceptions to gross revenue computation.
It is further ordered that in arriving at gross revenue, the taxpayer shall not be compelled to consider any value accruing from the sale of real property, or from the sale of notes, bonds, mortgages, or other evidence of indebtedness, or stocks, or like commodities. (Ord. 379 § 9, 1991)
5.30.100 Violation – Penalty.
Any person, firm or corporation subject to this chapter who fails or refuses to apply for a business utility license, or to make said tax returns, or to pay said tax when due, or who makes any false statements or representations in or in connection with any such application for a business utility license or such tax returns, or otherwise violates or refuses or fails to comply with this chapter, shall be found to have committed a civil infraction and shall be assessed a monetary penalty not to exceed $500.00 for each offense. Each day during which a violation continues shall be deemed a separate offense and separate penalties may be assessed for each separate offense. (Ord. 379 § 10, 1991)