Chapter 3.24
BUSINESS AND OCCUPATION TAX
Sections:
3.24.010 Authority.
3.24.020 License required.
3.24.030 Levied – Rate.
3.24.040 Exception.
3.24.050 Payable when.
3.24.060 Deductions.
3.24.070 Inspection of records.
3.24.080 Overpayment.
3.24.090 Distribution of tax.
3.24.010 Authority.
The provisions of this chapter shall be deemed an exercise of power to license for revenue. (Ord. 00-624 § 2).
3.24.020 License required.
After May 1, 1983, no person, firm or corporation shall engage in or carry on any business, occupation, act or privilege for which a tax is imposed by KMC 3.24.030 without first having obtained, and being the holder of, a license to be known as an occupation license. Applications for an occupation license must be made to the city clerk. The city clerk must present the application to the city council for their approval prior to issuing any license. Upon city council approval, the city clerk shall issue a nontransferable license. (Ord. 00-624 § 3).
3.24.030 Levied – Rate.
From and after May 1, 1983, there is hereby levied upon, and there shall be collected from, every person, firm or corporation engaged in carrying on the following business for hire or sale of a commodity or a service within or partly within the corporate limits of the city of Kittitas, a tax for the privilege of doing business as follows:
(1) Upon any telephone or wireless communication business there shall be levied a tax equal to six percent of the total gross revenue from all commercial and residential user fee accounts.
(2) Upon any garbage collection business there shall be levied a tax equal to six percent of the total gross revenue from all commercial and residential user fee accounts.
(3) Upon any electrical sale, delivery or distribution business there shall be levied a tax equal to six percent of the total gross revenue from all commercial and residential user fee accounts.
(4) Upon any natural gas sale, delivery and distribution business there shall be levied a tax equal to six percent of the total gross revenue from all commercial and residential user fee accounts. (Ord. 00-624 § 4).
3.24.040 Exception.
There shall be no tax levied upon installation charges for any businesses listed in KMC 3.24.030. (Ord. 00-624 § 5).
3.24.050 Payable when.
The tax imposed in this chapter shall be due and payable in, at least, quarterly installments and remittance shall be made on or before the thirtieth day of the month following the end of the quarter in which the tax accrued. Such quarterly periods are as follows:
First Quarter: January, February, March
Second Quarter: April, May, June
Third Quarter: July, August, September
Fourth Quarter: October, November, December
(Ord. 00-624 § 6).
3.24.060 Deductions.
The following items shall be deducted from gross revenue prior to computing the amount of tax due:
(1) The amount of credit losses and uncollectibles actually sustained by the taxpayer.
(2) Amounts derived from transactions in interstate or foreign commerce or from any business which the city is prohibited from taxing under the Constitution of the United States or the State of Washington.
(3) Amounts derived by the taxpayer from the city of Kittitas and Kittitas School District No. 403. (Ord. 00-624 § 7).
3.24.070 Inspection of records.
Each taxpayer shall keep records reflecting the amount of gross operating revenue, and any such records shall be open at all reasonable times to the inspection of the city clerk for verification of tax returns. (Ord. 00-624 § 8).
3.24.080 Overpayment.
Any money paid to the city in error shall be credited against the following payment due. Upon the taxpayer ceasing to do business any unused credit amount will be refunded. (Ord. 00-624 § 9).
3.24.090 Distribution of tax.
The six percent utility tax levied shall be distributed as follows:
(1) Seventy percent of the six percent or 4.2 percent shall be distributed to the current expense fund.
(2) Twenty percent of the six percent or 1.2 percent shall be distributed to support the Kittitas municipal court.
(3) Ten percent of the six percent or 0.6 percent shall be distributed to support the cumulative reserve fund. (Ord. 00-624 § 10).