Chapter 3.12
ELECTRIC SERVICE TAX
Sections:
For statutory provisions authorizing a city to tax public utilities, see RCW 54.28.070. For an opinion that reaches a contrary conclusion, see 30 OAG 533 and the Washington constitutional provisions.
3.12.010 Tax imposed.
Upon every person, company or corporation engaged in or carrying on the business of selling or furnishing electric service, a fee or tax equal to six percent of the total gross income received from such business in the city is imposed. (Ord. 795, 1986; Ord. 778, 1985; Ord. 347 § 1, 1969)
3.12.030 Payment.
The fee or tax is payable at the end of each monthly or bimonthly billing period and is payable to the city clerk. (Ord. 347 § 3, 1969)