Chapter 5.36
PUBLIC SERVICE UTILITIES TAX
Sections:
5.36.070 Overpayment--Balance due.
5.36.080 Delinquent payment--Procedure.
5.36.090 Evasion--False information.
5.36.010 Exercise of power.
The provisions of this chapter are an exercise of the power of the city to license for revenue. (Prior code §5.36.010)
5.36.020 Definitions.
In construing the provision of this chapter-, save when otherwise plainly declared or clearly apparent from the context, the following definitions shall be applied:
A. “Electric light and power business” means the business of operating a plant or system for the sale of electrical energy.
B. “Gross operating revenue” means the revenue accruing from the performance of the public service business transacted within the city limits and shall more specifically mean the gross operating revenue required to be credited by the taxpayer to the taxpayer’s operations with the city under the uniform system of accounts prescribed for that public service business by the regulatory body of the state having jurisdiction. Unless otherwise provided in this chapter, there shall be no deduction on account of the cost of the commodity furnished or sold, the cost of materials used, labor costs, interest, discount, delivery cost, taxes or other expense.
C. “Person” whenever used in this chapter means company, corporation, copartnership or individual. (Prior code §5.36.020)
5.36.030 Levy--Collection.
From and after the first day of the calendar month next following the effective date of the ordinance codified in this chapter, there shall be levied upon the distribution and sale of electrical energy within or partly within the city a tax equal to six percent of the gross operating revenues of such business. Such tax shall be levied for monthly periods corresponding with the billing periods of the tax payer, and shall be payable within thirty days after the close of each such billing period. (Ord. 1245 §2, 1998: prior code §5.36.030)
5.36.040 Return.
Each payment as provided in Section 5.36.030 shall be accompanied by a return showing the monthly gross operating revenue of the taxpayer for each of the six months next preceding such return, and shall be verified as correct by an officer or agent of the taxpayer; provided, the initial return required under this chapter shall be for the period commencing with the first day of the month next following the effective date of the ordinance codified in this chapter. (Prior code §5.36.040)
5.36.050 Records to be kept.
It shall be the duty of each taxpayer taxed upon taxpayer’s gross income to keep and enter in a proper book or set of books or records, an account which shall accurately reflect the amount of gross income, which account shall always be open to the inspection of the city clerk-treasurer or this authorized agent, and members of the city council, and from which the officer or his agent may verify the return made by the taxpayer. (Prior code §5.36.050)
5.36.060 Records inspection.
If any taxpayer fails to make said return, or if the city clerk-treasurer is dissatisfied as to the correctness of the return of any taxpayer, the officer or his agent may enter the premises of the taxpayer at any reasonable time for the purpose of inspecting taxpayer’s books or records of account to ascertain the amount of the tax or to determine the correctness of such statement, as the case may be, and may examine any person under oath administered by the officer or his agent, touching the matters inquired into, may fix a time and place for an investigation of the correctness of the return, and may issue a subpoena to the taxpayer or any other person, to attend upon such investigation, and there testify under oath administered by the officer or his agent, in regard to the matters inquired into and by subpoena require taxpayer or any person to produce for inspection such books, records and papers as may be necessary. (Prior code §5.36.060)
5.36.070 Overpayment--Balance due.
If the city clerk-treasurer, upon investigation, or upon checking returns, finds that the tax paid on any of them is more than the amount required of the taxpayer, he shall refund the amount overpaid by a warrant upon the current expense fund. If the city clerk-treasurer finds that the tax paid is less than required, he shall send a statement to the taxpayer showing the balance due, and taxpayer shall within ten days pay the amount shown thereon. (Prior code §5.36.070)
5.36.080 Delinquent payment--Procedure.
If any taxpayer fails to make the return or pay the tax therefor within ten days after the same shall become due, the city clerk-treasurer shall ascertain the amount of the tax due and shall notify such taxpayer thereof, and such taxpayer shall be liable therefor in any suit or action by the city for collection thereof. The city clerk-treasurer shall also notify the city attorney, in writing, of the name of such delinquent taxpayer and the amount due from such taxpayer; and the officer shall, with the assistance of the city clerk-treasurer, collect the same by any appropriate means or by suit or action in the name of the city. (Prior code §5.36.080)
5.36.090 Evasion--False information.
It is unlawful for any person or corporation liable to tax under this chapter to fail or refuse to make return or pay the tax when due, or for any person to make any false or fraudulent return or false statement or representation in, or in connection with, any such return or to allow or to abet another in any attempt to evade payment of the tax or fail to appear and testify in response to subpoena issued in pursuance hereto, or to testify falsely upon any investigation of the correctness of a return, or in any manner to hinder or delay the city or any of its officers in carrying out the provisions of this chapter. (Prior code §5.36.090)
5.36.100 Deductions.
In computing the tax there shall be deducted from the gross operating revenues the following items:
A. The amount of credit losses and uncollectable accounts actually sustained in the business;
B. Amounts, derived from any business which the city is prohibited from taxing under the Constitution of the United States or the state of Washington;
C. Amounts derived from suburban or other residences, firms or corporations whose service connections are located outside the city limits;
D. Such amounts as are derived from transactions in interstate or foreign commerce or from business done for the government of the United States, its officers or agents, and any amounts paid by the taxpayer to the United States, the state or the city as excise, occupation or business taxes levied or imposed upon the sale or distribution of property or services in the city. (Prior code §5.36.100)