Chapter 3.88
UTILITY SERVICES

Sections:

3.88.010    Exercise of revenue power.

3.88.020    Administration rules and regulations.

3.88.030    Occupation license – Required – Application – Issuance.

3.88.040    Tax – Levy.

3.88.050    Tax – Exempt revenues.

3.88.060    Tax – Payment – Returns.

3.88.070    Revenue records.

3.88.080    Tax – Payment failure – Penalty and collection.

3.88.090    Tax – Overpayments.

3.88.100    Violation – Penalty.

3.88.010 Exercise of revenue power.

The provisions of this chapter shall be deemed to be an exercise of the power of the city to license for revenue. (Ord. 5673 § 3, 2002; 1957 code § 5.42.010. Formerly 5.88.010.)

3.88.020 Administration rules and regulations.

The city clerk is authorized to adopt, publish and enforce, from time to time, rules and regulations for the proper administration of this chapter, and it is unlawful to violate or to fail to comply with any such rule or regulation lawfully promulgated under this section. (Ord. 5673 § 3, 2002; 1957 code § 5.42.015. Formerly 5.88.020.)

3.88.030 Occupation license – Required – Application – Issuance.

After January 1, 1956, no person, firm or corporation shall engage in or carry on any business, occupation, act or privilege for which a tax is imposed by ACC 3.88.040 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 business license clerk, as designated by the mayor, for such license upon such forms as the business license clerk deems reasonably necessary to enable him to administer and enforce this chapter, and, upon acceptance of such application by the business license clerk, 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 said business and complies with this chapter. (Ord. 5897 § 2, 2005; Ord. 5673 § 3, 2002; 1957 code § 5.42.020. Formerly 5.88.030.)

3.88.040 Tax – Levy.

On and after July 1, 2008, there is levied upon and there shall be collected from every person, firm or corporation engaged in carrying on an electric power business, natural gas business and/or artificial gas business for hire within or partly within the city limits an annual tax for the privilege of so doing, such tax to be equal to six percent of the total gross revenues received from the operation of such businesses within the city limits. The increase in tax revenue generated by the additional one percent tax levied pursuant to Ordinance No. 6170 shall be relegated for use by the city in support of its arterial street system. It is provided, however, that if the state of Washington provides a long-term sustainable funding source of to the city of Auburn arterial street fund in an amount sufficient to off-set the amount of the increases in utility tax rates of this chapter and the long-term funding source is sufficient to maintain the city of Auburn’s arterial street system’s pavement condition index (PCI) at an average of 70 PCI out of a score of 100 PCI for the foreseeable future, the electric power, natural gas business and artificial gas business utility tax rate shall automatically revert to five percent of the total gross revenues received from the operation of such businesses within the city limits. (Ord. 6170 § 4, 2008; Ord. 5797 § 2, 2003; Ord. 5673 § 3, 2002; Ord. 4180 § 1, 1986; Ord. 3827 § 1, 1982; Ord. 3679 § 1, 1981; 1957 code § 5.42.030. Formerly 5.88.040.)

3.88.050 Tax – Exempt revenues.

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. (Ord. 5673 § 3, 2002; 1957 code § 5.42.040. Formerly 5.88.050.)

3.88.060 Tax – Payment – Returns.

The tax imposed by ACC 3.88.040 shall be due and payable quarterly on or before the last day of the month following the end of each quarterly period in each year, with the first quarterly payment payable on the last day in October, 1976. On or before the due date the taxpayer shall file with the city 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. 5673 § 3, 2002; Ord. 3085 § 1, 1976; 1957 code § 5.42.050. Formerly 5.88.060.)

3.88.070 Revenue records.

Each taxpayer shall keep records reflecting the amount of his gross operating revenues, and such records shall be open at all reasonable times to the inspection of the city clerk, or his duly authorized subordinates, for verification of the tax returns or for the fixing of the tax of a taxpayer who fails to make such returns. (Ord. 5673 § 3, 2002; 1957 code § 5.42.060. Formerly 5.88.070.)

3.88.080 Tax – Payment failure – Penalty and collection.

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. 5673 § 3, 2002; 1957 code § 5.42.070. Formerly 5.88.080.)

3.88.090 Tax – 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. 5673 § 3, 2002; 1957 code § 5.42.080. Formerly 5.88.090.)

3.88.100 Violation – Penalty.

It shall be a misdemeanor punishable in accordance with ACC 1.24.010 for any person, firm or corporation subject to this chapter to fail or refuse to apply for an occupation license or to make the tax returns or to pay the tax when due, or to make any false statement or representation in or in connection with any such application for an occupation license or such tax return or otherwise violate or refuse or fail to comply with this chapter. (Ord. 5683 § 15, 2002; Ord. 5673 § 3, 2002; 1957 code § 5.42.090. Formerly 5.88.100.)