Chapter 3.45
UTILITY TAXES
Sections:
3.45.030 Payment dates and periods.
3.45.060 Late payment penalty.
3.45.100 Low income exemption.
3.45.010 License required.
After August 1, 2006, no person, firm or corporation shall engage in or carry on any business, occupation or act or privilege for which a tax is imposed by this chapter, without first having obtained, and being the holder of, a license to do so, to be known as an occupation license. Each person, firm or corporation shall promptly apply to the Town Clerk/Treasurer for such license upon such forms as the Clerk/Treasurer shall prescribe, giving such information as the Clerk/Treasurer shall deem reasonably necessary to enable the Clerk/Treasurer’s office to administer and enforce this chapter; and, upon acceptance of such application by the Clerk/Treasurer, the said Clerk/Treasurer shall thereupon issue a license to the applicant. Such occupational license shall be personal and nontransferable and shall be valid as long as licensee shall continue in business and shall comply with this chapter. [Amended during 2014 codification; Ord. 2006.10 § 2, 2006].
3.45.020 Tax imposed – Rate.
From and after August 1, 2006, there is levied upon, and there shall be collected from, every person, firm or corporation engaged in or carrying on the following businesses for hire or for sale of a commodity or service within or partly within the corporate limit of the Town, the tax for the privilege of so doing business as hereinafter defined:
A. Upon any telephone business there shall be levied a tax equal to six (6) percent of the total gross operating revenues, excluding revenues from intra-state toll, derived from the operation of such business within the Town to a maximum of eight dollars and thirty-three cents ($8.33) per month. Gross operating revenues for this purpose shall not include charges which are passed onto the subscribers by a telephone company pursuant to tariffs required by regulatory order to compensate for the costs to the company of the tax imposed by this section.
“Telephone business” means the business of providing access to a local telephone network, local telephone network switching service, toll service or coin telephone service, or providing telephonic video, data, or similar communication or transmission for hire, via a local telephone and/or cable network, toll line or channel, or similar communication or transmission system. It includes cooperative or farmer line telephone companies or associations operating an exchange.
B. There is levied and taxed on the sale, delivery or distribution of electricity and electrical energy and for the privilege of carrying on said business, such tax equal to six (6) percent of the total gross operating revenues derived from the sales of such electricity to ultimate users within the Town; provided, however, that there shall not be any tax levied for the installation charges of electrical units. [Ord. 2015.20 § 1, 2015; Ord. 2006.10 § 3, 2006].
3.45.030 Payment dates and periods.
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 occurred; such quarterly periods are as follows:
First Quarter: January, February, March
Second Quarter: April, May, June
Third Quarter: July, August, September
Fourth Quarter: October, November, December
The first payment made hereunder shall be made by October 30, 2006, for the three (3) month period ending September 30, 2006. On or before due date, the 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 payment of the amount of the tax. [Amended during 2014 codification; Ord. 2006.10 § 4, 2006].
3.45.040 Deductions.
In computing tax, there shall be deducted from gross operating revenues the following items:
A. The amount of credit losses and uncollectables actually sustained by the taxpayer;
B. Amounts derived from transactions in inter-state or foreign commerce or from any business which the Town is prohibited from taxing under the Constitution of the United States or the State of Washington;
C. Amounts derived from the taxpayer from the Town. [Ord. 2006.10 § 5, 2006].
3.45.050 Records.
Each taxpayer shall keep records reflecting the amount of its gross operating revenues, and such records shall be open at all reasonable times to the inspection of the Town Clerk/Treasurer, or her duly authorized subordinates, for verification of tax returns or for the fixing of the tax of a taxpayer who fails to make such returns. [Amended during 2014 codification; Ord. 2006.10 § 6, 2006].
3.45.060 Late payment penalty.
If any person, firm or corporation subject to this chapter fails 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 twelve (12) 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 a court proceeding, which remedy shall be in addition to all other remedies. [Ord. 2006.10 § 7, 2006].
3.45.070 Overpayment.
Any money paid to the Town through error or otherwise, not in the payment of the tax imposed hereby 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 taxpayer ceasing to do business in the Town, be refunded to the taxpayer. [Ord. 2006.10 § 8, 2006].
3.45.080 Annexed territory.
Whenever the boundaries of the Town are extended by annexation, all persons, firms and corporations subject to this chapter will be provided copies of all annexation ordinances by the Town. [Ord. 2006.10 § 9, 2006].
3.45.090 Administration.
The Town Clerk/Treasurer 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 shall be a violation of this chapter to violate or to fail to comply with such rule or regulation lawfully promulgated hereunder. [Amended during 2014 codification; Ord. 2006.10 § 10, 2006].
3.45.100 Low income exemption.
Every cable communications company granted a franchise by the Town of Wilkeson shall include a rate for low income elderly and low income permanently disabled persons equal to a discount of thirty (30) percent off of the then current basic rate for residential subscribers within its rate schedule.
Applicants must meet the following qualifications: Low income elderly and low income permanently disabled, by physical or mental handicap, regardless of age, shall meet the same criteria for eligibility as established under the ordinances of the Town of Wilkeson defining low income elderly and low income permanently disabled. [Ord. 2006.10 § 11, 2006].