Chapter 3.76
BUSINESS AND OCCUPATION TAX ON CITY UTILITIES FOR WATER BUSINESS
Sections:
3.76.010 Defined.
For purposes of this chapter, the term “water business” means the business of distribution and selling of water service. [Ord. 1450 § 4 (Exh. D), 2013.]
3.76.020 Tax imposed.
From and after September 1, 2010, there is levied a tax on the sale, service, delivery or distribution of water and for the privilege of carrying on said business in an amount equal to 10 percent of the total gross operating revenues derived from such water service to ultimate users within the city of Leavenworth. [Ord. 1450 § 4 (Exh. D), 2013.]
3.76.030 Payment due dates.
The tax imposed by this chapter shall be due and payable monthly on or before the twentieth day of the month for the previous month’s services. The city may elect to put the due date of city-run utilities on a quarterly billing basis. [Ord. 1450 § 4 (Exh. D), 2013.]
3.76.040 Computation of tax.
In computing said tax, there shall be deducted from said gross operating revenues the following items:
A. The amount of credit losses and uncollectibles actually sustained by the taxpayer;
B. Amounts which the city is prohibited from taxing under the Constitution of the United States or the state of Washington. [Ord. 1450 § 4 (Exh. D), 2013.]