Chapter 3.35
UTILITY TAX
Sections:
3.35.010 Purpose of the chapter.
3.35.020 Definitions and interpretations.
3.35.030 Administrative provisions.
3.35.040 Utility tax imposed.
3.35.050 Rates and measure of tax – Enumerated.
3.35.060 Calculating tax due – Deductions allowed.
3.35.070 Payment of tax – Quarterly returns.
3.35.130 Severability clause.
3.35.140 Miscellaneous.
3.35.010 Purpose of the chapter.
The provisions of this chapter shall be deemed an exercise of the power of the city of Raymond to impose a utility tax for the purpose of revenue and regulation. (Ord. 1688 § 3, 2004)
3.35.020 Definitions and interpretations.
In construing the provisions of this chapter, except when otherwise declared or clearly apparent from the context, the definitions and interpretations found in Chapters 3.15 and 3.16 RMC and the definitions that follow shall apply herein:
“Cellular telephone service.” See “Telephone business.”
“Competitive telephone service” means the providing by any person of telephone equipment, apparatus, or service, 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.
“Electrical energy business” means the business of operating a plant or system for the production or distribution of electrical energy for hire or for sale.
“Natural gas business” means the business of operating a plant or system for the production or distribution of natural gas for hire or sale.
“Radio or television business” means the business of selling, furnishing or distributing electronic radio and/or television signals by means of cable, conduit, wire or other electronic means.
“Telephone business” includes 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. It also includes providers of cellular or mobile telephone services provided to its customers in any taxing jurisdiction (intrastate or interstate), which are billed to a “placed of primary use” located in the city by or for the home service provider, irrespective of whether the services are provided by the home service provider. Telephone business does not include the providing of competitive telephone service, nor the providing of cable television service.
“Water business” means the business of selling or furnishing water service for compensation. (Ord. 1688 § 3, 2004)
3.35.030 Administrative provisions.
The administrative provisions contained in Chapter 3.15 RMC shall be fully applicable to the provisions of this chapter except as expressly stated to the contrary herein. (Ord. 1688 § 3, 2004)
3.35.040 Utility tax imposed.
A utility tax is levied upon and shall be collected from and paid by every person that engages in the telephone, electrical energy, water, radio, or natural gas business within the city, whether their office or place of business be within and/or without the city. The utility tax shall be required in addition to all other tax and license fees as imposed by any other chapter of the city code, unless specifically provided otherwise. (Ord. 1688 § 3, 2004)
3.35.050 Rates and measure of tax – Enumerated.
The utility tax shall be determined by applying the rates herein established against the gross value of products, including by-products, gross proceeds of sales or gross income of business, as the case may be, for each quarterly period.
A. Upon any telephone business there shall be levied a tax on the total gross operating revenues, including 100 percent of revenues from intrastate toll, derived from the operation of such business within the city of Raymond. Gross operating revenues for this purpose shall not include charges to another telecommunications company, as defined in RCW 80.04.010 for connecting fees, switching charges, or carrier access charges relating to intrastate toll telephone services, or for access to, or charges for, interstate services. The rate of the utility tax shall be six percent.
B. Upon any person engaging or carrying on the business of manufacturing or distributing electric energy, the tax with respect to such business shall be equal to six percent of the total gross revenue from business and residential service and/or sale in the city of Raymond.
C. Upon any person engaging or carrying on the business of selling and/or distributing natural gas, the tax with respect to such business shall be equal to six percent of the total gross revenue from business and residential service and/or sale in the city of Raymond.
D. Upon any person engaging or carrying on the business of selling and/or distributing water, the tax with respect to such business shall be equal to 10 percent of the total gross revenue from business and residential services and/or sale in the city of Raymond.
E. Upon any person engaging or carrying on the radio and/or television business, the tax with respect to such business shall be equal to six percent of the total gross revenue from operations of such business within the city of Raymond. (Ord. 1774 § 1, 2010; Ord. 1688 § 3, 2004)
3.35.060 Calculating tax due – Deductions allowed.
In computing the utility tax, the following items shall be deducted from the measure of tax:
A. The amount of cash discount actually taken by the purchaser;
B. The amount of credit losses actually sustained by taxpayers whose regular books of account are kept upon an accrual basis;
C. The amounts actually paid by a taxpayer to another person taxable under this chapter as the latter’s portion of the consideration due for services furnished jointly by both, if the total amount has been credited to and appears in the gross income reported for tax by the former;
D. The amounts derived from business which the city is prohibited from taxing under the constitution or laws of the state or the constitution or laws of the United States. (Ord. 1688 § 3, 2004)
3.35.070 Payment of tax – Quarterly returns.
The utility tax imposed by this chapter shall be due and payable in quarterly installments. The remittance shall be made as provided in Chapter 3.15 RMC and shall be accompanied by a return on a form to be provided by the clerk. The taxpayer shall be required to swear or affirm that the information given on the return is true and correct and that the taxpayer knows the same to be so. (Ord. 1688 § 3, 2004)
3.35.130 Severability clause.
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. 1688 § 3, 2004)
3.35.140 Miscellaneous.
A. Short Title. The provisions of this chapter shall be known as the Raymond utility tax code.
B. Headings. The headings contained in this chapter are for convenience only and shall not be deemed to govern, limit, modify, or otherwise affect the scope, meaning or intent of the provisions contained herein in any manner. (Ord. 1688 § 3, 2004)