Chapter 5.20
CABLE TELEVISION
Sections:
5.20.060 Confidentiality of applications.
5.20.080 Refund for overpayment.
5.20.090 Failure to apply for license.
5.20.100 Refusal to make application.
5.20.010 Definitions.
The following definitions shall be applicable:
“Cable television business” means the following:
1. The system (business) providing service pursuant to any franchise issued by the city of Zillah under federal law as it may be amended or superseded; and
2. Any system that competes directly with such a franchised system by employing antenna, microwave, wires, wave guides, coaxial cables, or other conductors, equipment, or facilities designed, constructed or used for the purpose of (i) collecting and amplifying local and distant broadcast television signals and distributing and transmitting them; (ii) transmitting original cable broadcast programming not received through television broadcast signals; or (iii) transmitting television pictures, films and video tape programs not received through broadcast television signals whether or not encoded or processed do permit reception by only selected receivers; provided, however, that cable television business shall not include entities that are subject to charges as “commercial T.V. stations” under 47 USC Section 158.
“Competes directly” means if the business provides one or more functionally equivalent services at competitive rates, terms and conditions.
“Gross income” means the value proceeding or accruing from the sale of tangible property and/or service, and receipts (including all sums earned or charged which are collected by reason of the investment of capital in the business engaged in, including rentals, royalties, fees or other emoluments however designated, derived wholly within the city (excluding receipts or proceeds from the use or sale of personal property constituting plant or equipment not sold in the ordinary course of trade or interest therein, and proceeds and receipts from the sale of notes, bonds, mortgages and other indebtedness, or shares of stock and the like) and without any deductions on account of the property sold, the cost of materials used, labor costs, interest paid, or any expense whatsoever, and without any deduction on account of losses.
“Person” or “persons” means person or persons of either sex, firms, copartnerships, corporations, municipal corporations and other associations of natural persons, whether acting by themselves or by agents or employees.
“Taxpayer” means any person liable to pay the license and/or occupation tax and fee imposed by this chapter.
“Tax year” or “taxable year” means the calendar year commencing on January 1st and ending on the last day of December, or in place thereof, the taxpayer’s fiscal year when permission for use of a fiscal year is obtained in writing from the city council. (Ord. 859 § 2, 1998; Ord. 574 § 2, 1985; Ord. 548 § 1, 1984)
5.20.020 License required.
After January 1, 1985, no person shall engage in or carry on any cable television business without first having obtained and being the holder of a valid license to carry on said business, which license shall be known as a cable television occupation license. Any person who engages in a cable television business without first having obtained said license shall be in violation of this chapter and each day shall constitute a separate violation hereof. Said licenses shall be renewed annually commencing on January 1st of each year or upon the first day of the taxpayer’s fiscal year, whichever is applicable. The license required under this chapter is separate from and in addition to the business license issued under Chapter 5.04 ZMC, which may also be required when applicable. (Ord. 1515 § 7, 2020; Ord. 574 § 2, 1985; Ord. 548 § 2, 1984)
5.20.030 Imposition of tax.
There is levied and shall be collected by the city, annual license fees and/or occupational taxes on account of the business activities of cable television businesses the sum of six percent per annum of the total gross income from local service revenues within the city. (Ord. 574 § 2, 1985; Ord. 548 § 3, 1984)
5.20.040 Deductions.
There may be excepted and deducted from the total gross income upon which the license fee and/or taxes computed so much thereof as is derived from transactions or business done for the United States, the state, their officers, agents or political subdivisions. (Ord. 574 § 2, 1985; Ord. 548 § 4, 1984)
5.20.050 Records.
Each taxpayer shall keep books and records reflecting the amount of gross income and such books or records shall be available for inspection at reasonable times by agents for the city. (Ord. 574 § 2, 1985; Ord. 548 § 5, 1984)
5.20.060 Confidentiality of applications.
The applications or returns made to the city clerk/treasurer, pursuant to this chapter, shall not be made public, nor shall they be subject to the inspection of any person except the mayor, attorney, clerk/treasurer, or his agent, and members of the council. (Ord. 574 § 2, 1985; Ord. 548 § 6, 1984)
5.20.070 Right of entry.
If any taxpayer fails to apply for a license or make his return, or if the city clerk/treasurer is dissatisfied with any return, said officer, or agent, may enter the premises of such taxpayers at any reasonable time to inspect their books and records, and may examine any person under oath administered by him, or his agent, touching the matters inquired into, or said officer, or agent, may fix a time for the investigation of the correctness of the return, and may issue a subpoena to the taxpayer, or any person, to attend upon such investigation and there testify under oath administered by such officer, or agent, in regard to the matters inquired into, and may by subpoena require him, or any person, to bring with him such books, records, and papers as may be necessary for the investigation. (Ord. 574 § 2, 1985; Ord. 548 § 7, 1984)
5.20.080 Refund for overpayment.
If the city clerk/treasurer, upon investigation or upon checking return, finds the fee or tax, or any of them, paid to him is more than the amount required of the taxpayer, he shall refund the amount overpaid by a warrant upon the general fund. If the city clerk/treasurer finds the fee or tax is less than required, he shall send a statement to the taxpayer showing the balance due, and such taxpayer paying less than the required amount shall within 10 days pay the balance due. (Ord. 574 § 2, 1985; Ord. 548 § 8, 1984)
5.20.090 Failure to apply for license.
If any taxpayer fails to apply for a license, or make his return, or to pay the fee or tax therefor, or any part thereof, within three days after the same shall become due, the city clerk/treasurer shall ascertain the amount of the fee or tax and shall notify such taxpayer thereof, who shall be liable therefor in any suit or action by the city for collection thereof. (Ord. 574 § 2, 1985; Ord. 548 § 9, 1984)
5.20.100 Refusal to make application.
It is unlawful for any person liable to tax or fee hereunder to fail or refuse to make application or return for a license, or to neglect or refuse to pay the fee or tax when due, or for any person to make any false or fraudulent application or return, or any false statement or representation in, or in connection with, any such application or return, or in any manner to fail to comply with the provisions hereof, or in any manner to hinder or delay the city clerk/treasurer, or any of its officers in carrying out the provisions of this chapter. (Ord. 574 § 2, 1985; Ord. 548 § 10, 1984)
5.20.110 Violation – Penalty.
Any person violating or failing to comply with any of the provisions of this chapter shall be deemed guilty of a misdemeanor and upon conviction thereof shall be punished by a fine not to exceed $100.00, or by imprisonment in the city jail for a term not to exceed 90 days, or by both such fine and imprisonment. (Ord. 574 § 2, 1985; Ord. 548 § 11, 1984)