Chapter 3.42
UTILITY TAX
Sections:
3.42.030 Imposition of the tax.
3.42.010 Utility tax.
The tax provided for in this chapter shall be known as the “utility tax,” and is levied upon the privilege of conducting an energy, natural or manufactured gas, telephone, cable television business, or waterworks utility within the city of Ocean Shores. (Ord. 787 § 3 (part), 2004)
3.42.020 Definitions.
In construing the provisions of this chapter, the following definitions shall be applied. Words in the singular number shall include the plural, and the plural shall include the singular.
“Competitive telephone service” means the providing by any person of telephone equipment, apparatus or services, other than toll service, which is of a type which can be provided by persons that are not subject to regulation as telephone companies under RCW Title 80 and for which a separate charge is made.
“Telephone business” means the business of providing access to a local telephone network, local telephone network switching service, toll service or coin telephone services, or providing telephonic, video, data or similar communication or transmission for hire, via a local telephone network, toll line or channel, or similar communication or transmission system. It includes cooperative or farmer line telephone companies or associations operating an exchange. Cellular telephone service is included within the definition of “telephone business” for the purposes of this chapter. (Ord. 787 § 3 (part), 2004)
3.42.030 Imposition of the tax.
A. Upon every person engaging in or carrying on the business of the manufacture and distribution of electric energy, the business of providing television cable service and upon all services provided by the waterworks utility, the tax rate shall be six percent of the total gross revenues for the service within the city; provided, that water which is pumped out of the city via pipeline which originates within the city shall be taxed by this section.
B. Upon any telephone business there shall be levied a tax equal to six percent of the total gross operating revenues, excluding revenues from the intrastate toll, derived from the operation of such business within the city. Gross operating revenues for this purpose shall not include charges which are passed on to the subscribers by a telephone company pursuant to tariffs required by regulatory order to compensate for the cost to the company of the tax imposed by this chapter.
(Ord. 787 § 3 (part), 2004)
3.42.040 Severability.
If any provision of this chapter or its application to any person or circumstance is held invalid, the remainder of the chapter or the application of the provision to other persons or circumstances shall not be affected. (Ord. 787 § 3 (part), 2004)