Chapter 5.38
UTILITIES TAX ON WATER, SEWER AND GARBAGE DISPOSAL SERVICES
Sections:
5.38.080 Overpayment--Balance due.
5.38.090 Delinquent payment--Penalty.
5.38.110 Evasions--False information.
5.38.120 Chapter construction.
5.38.010 Exercise of power.
The provisions of this chapter are an exercise of the power of the city to license for revenue. (Ord. 1242 §1(part), 1999)
5.38.020 Definitions.
In construing the provisions of this chapter, save when otherwise plainly declared or clearly apparent from the context, the following definitions shall be applied:
“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 within 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 costs of the commodity furnished or sold, the costs of materials used, labor costs, interest, discount, delivery cost, taxes or other expense.
“Person” whenever used in this chapter means company, corporation, copartnership, municipal corporation or individual including the city. (Ord. 1242 §1(part), 1999)
5.38.030 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 and collected from any person engaged in the business of selling or furnishing water, sewer or garbage disposal within or partially within the city limits a tax equal to six percent of the gross total operating revenues of such business. Such tax shall be levied for monthly periods corresponding with the billing periods of the taxpayer and shall be payable within thirty days after the close of each such billing period. (Ord. 1242 §1(part), 1999)
5.38.040 Return required.
Each such payment shall be accompanied by a return showing the monthly gross operating revenues 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 is for the period commencing with the first day of the month next following, the effective date of, the chapter. (Ord. 1242 §1(part), 1999)
5.38.050 Deductions.
In computing the tax there shall be deducted from the gross operating revenues the following items:
A. The amount of credit losses and uncollectible 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 residence, 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. (Ord. 1242 §1(part), 1999)
5.38.060 Records to be kept.
It shall be the duty of each taxpayer 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 his authorized agent, and for which the officer or his agent may verify the return made by the taxpayer. (Ord. 1242 §1(part), 1999)
5.38.070 Records inspection.
If any taxpayer fails to make the return, or if the city clerk-treasurer is dissatisfied as to the correctness of the return of the 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 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 other person to produce for inspection such books, records and papers as may be necessary. (Ord. 1242 §1(part), 1999)
5.38.080 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 general funds. 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 the taxpayer shall within ten days pay the amount shown thereon. (Ord. 1242 §1(part), 1999)
5.38.090 Delinquent payment--Penalty.
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. Any payments received after the due date and any additional assessments made after investigation, or inquiry, shall be subject to a penalty of ten percent. (Ord. 1242 §1(part), 1999)
5.38.100 Credit--Refund.
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, may be refunded to the taxpayer. (Ord. 1242 §1(part), 1999)
5.38.110 Evasions--False information.
It is unlawful for any person liable to tax provided in this chapter to fail or refuse to make a 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 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. (Ord. 1242 §1(part), 1999)
5.38.120 Chapter construction.
Nothing in this chapter shall be construed as requiring a license or the payment of a license fee or tax, or the doing of any act which would constitute an unlawful burden or interference in violation of the Constitution or laws of the United States or which would not be consistent with the Constitution or laws of the state. (Ord. 1242 §1(part), 1999)
5.38.130 Enforcement.
The city council is authorized to adopt, publish and enforce such rules and regulations for the proper administration of this chapter as shall be necessary and may delegate the enforcement of such rules and regulations to such officers or agents of the city as may be necessary to effectively carry out the terms and provisions of this chapter. It is a violation of this chapter to violate or to fail to comply with any such rules or regulations lawfully promulgated under this chapter. (Ord. 1242 §1(part), 1999)