Chapter 3.35
TELEPHONE SERVICE TAX

Sections:

3.35.010  Exercise of revenue license and tax power.

3.35.020  Definition.

3.35.030  Payment – Definitions.

3.35.040  Purpose and intent.

3.35.050  Computation – Deduction.

3.35.060  Due and payable when.

3.35.070  Failure to pay – Penalty.

3.35.080  Debt to town – Remedy.

3.35.090  Duties of the town clerk.

3.35.010 Exercise of revenue license and tax power.

The provisions of this chapter shall be deemed an exercise of the power of the town of Cathlamet to license for revenue. (Ord. 231 § 1, 1961)

3.35.020 Definition.

In construing the provision of this chapter, save when otherwise declared or clearly apparent from context, the definitions in Chapter 5.05 CMC shall apply. (Ord. 231 § 2, 1961)

3.35.030 Payment – Definitions.

Every person or company engaging within this town in the business of furnishing telephone service shall pay a tax equal to three percent of the total gross revenue. The term "telephone service" shall mean all types of service furnished by any telephone company including, but not limited to telephone communications, telephone installations, calls, special wire service and teletype service and other service of a similar nature originating in or passing through any part of the town of Cathlamet. The term "gross operating revenue" means the value proceeding or accruing from the performance of the particular public service business involved, including operations incidental thereto, but without any deduction on account of the cost of the commodity furnished or sold, the cost of material used, labor costs, interest, discount, delivery costs, taxes, or any other expense whatsoever, paid or accrued and without any deduction on account of losses. (Ord. 231 § 3, 1961)

3.35.040 Purpose and intent.

It is not the purpose of this chapter that the tax herein levied upon persons or companies engaging in the telephone service shall be construed as taxes upon the purchasers or customers but it is the intent that such license fee shall be levied upon and collected from the person or company engaging in said business activity designated and that said tax shall comprise of the operating overhead of such persons or companies engaging in said business. (Ord. 231 § 4, 1961)

3.35.050 Computation – Deduction.

In computing the telephone service tax there may be deducted from the measure of tax any amount derived from the telephone service business which the town of Cathlamet is prohibited from taxing under the Constitution of the United States or the Constitution or laws of the state of Washington and any amount paid by the tax payer to the United States or the state of Washington as excise taxes. (Ord. 231 § 5, 1961)

3.35.060 Due and payable when.

The taxation imposed hereunder shall be due and payable in quarterly installments and the remittance thereof shall be made on or before the fifteenth day of the month next succeeding the end of the quarterly period in which the tax accrued. The license payer on or before said fifteenth day of said month, shall make out a return upon such forms and setting forth such information as the town council may require showing the amount of the tax for which said person or company is liable for the preceding quarterly period, signed and transmitted same to the town clerk together with a remittance for said amount. The town council may at its discretion require verified annual returns from said tax payer, setting forth such additional information as it may deem necessary to correctly determine tax liability and license. (Ord. 231 § 6, 1961)

3.35.070 Failure to pay – Penalty.

If any taxpayer fails to pay the tax required by this chapter by the last day of the month in which the tax becomes due as herein provided then in addition to such tax a penalty of 10 percent of the amount of said tax together with interest at the rate of six percent per annum on the tax due, said interest to be computed from the date said tax became due until the same is paid. (Ord. 231 § 7, 1961)

3.35.080 Debt to town – Remedy.

Any tax due or unpaid under this chapter and all penalties thereon shall constitute a debt to the town of Cathlamet and may be collected by court proceedings in the same manner as any other debt in like amount, which remedy shall be in addition to all other existing remedies. (Ord. 231 § 8, 1961)

3.35.090 Duties of the town clerk.

The town clerk shall keep full and accurate records of all funds received under the provisions of this chapter. Upon receipt of any tax and/or penalties collected under the provisions of this chapter, the clerk shall deposit the same with the town treasurer to the credit of the current expense fund and should any tax not be paid by any person or company it shall be the duty of the town clerk to enforce collection thereof in the manner provided in this chapter. (Ord. 231 § 9, 1961)