Chapter 3.28
PUBLIC UTILITIES TAX*

Sections:

3.28.010    Electric utility.

3.28.015    Limitation on payment.

3.28.020    Monthly return required.

3.28.030    Failure to pay--Penalty and interest--Collection.

*    For statutory provisions authorizing a city to levy a tax on gross revenues of a public utility, see RCW 54.28.070; for provisions exempting such taxes from the one percentum limitation, see RCW 84.52.050.

3.28.010 Electric utility.

A public utility engaged in the furnishing of electric light and power to the city and its inhabitants, commercial and business enterprises, or other outlets of its services is hereby taxed six percent on its gross income derived within the city, which shall be paid by such utility into the treasury of the city each and every month commencing on August 1, 1976; provided that the tax imposed by this chapter shall be paid in the manner provided thereby on all gross income derived within the city prior to August 1, 1976. (Ord. 597 §1, 1976: Ord. 372 §1, 1953).

3.28.015 Limitation on payment.

As to those taxes levied pursuant to Section 3.28.010 of this chapter, there shall be no liability incurred for nor any moneys collected as taxes by the city or the taxpayer from any consumer, user, subscriber or account for that gross income which is derived from any such particular account which exceeds two hundred fifty dollars in any month, or portion thereof. (Ord. 856 §2, 1989: Ord. 685 §3, 1979).

3.28.020 Monthly return required.

Such utilities shall make a return each and every month to the city clerk-treasurer of its gross receipts or gross revenues for each and every month, and such returns shall be filed with the city clerk-treasurer not later than the fifteenth day of the month following that in which such gross receipts or gross revenues are received or collected by such utility, or accumulated by it as shown by its books and records of account, and the tax shall be paid to the city clerk-treasurer when such return is made. (Ord. 597 §2, 1976: Ord. 372 §2, 1953).

3.28.030 Failure to pay--Penalty and interest--Collection.

Any utility failing to make a return as required by Section 3.28.020 to pay such tax as provided by this chapter shall pay a penalty of twenty-five percent of said tax in addition to the tax, and interest on the delinquent payment of ten percent per year. In case of failure of said utility to pay the tax, the city attorney shall proceed to collect the tax, penalty and interest. (Ord. 597 §3, 1976: Ord. 372 §3, 1953).