Chapter 3.20


3.20.010    Fee established.

3.20.020    Definitions.

3.20.030    Fee and payment.

3.20.040    Report of gross revenue.

3.20.010 Fee established.

There is hereby established a public utility fee upon municipally and publicly owned and operated water, sanitary sewer, and storm water service providers operating within the public rights-of-way in the city. For purposes of ORS 221.450, the fee imposed by this chapter is deemed, for all relevant entities, a privilege tax. (Ord. 14-2000 § 1; Ord. 9-2000 § 1)

3.20.020 Definitions.

A. Gross Revenue. As used in this chapter, “gross revenue” includes any revenue earned within the city (after adjustment for the write-off of uncollectable accounts) from the sale of water, sanitary or storm water disposal and/or treatment services and for use, rental, or lease of operating facilities of the utility engaged in such enterprise. The term “gross revenues” does not include proceeds from the sale of bonds or other evidence of indebtedness, interest earnings, connection fees, and other related fund activities.

B. Public Utility. As used in this chapter, “public utility” includes the municipally owned and/or operated suppliers of water, sewage and storm water disposal and treatment, the Rockwood Peoples Utility District, and any other publicly owned supplier of these services operating within the city. (Ord. 9-2000 § 1)

3.20.030 Fee and payment.

A. Basis for Fee Calculation. Those entities or city departments charged with the responsibility of operating a public utility as defined herein shall pay a fee to the city for the privilege of operating within city-owned rights-of-way measured by a percentage of the gross revenues received by the public utility. The percentage for each public utility shall be set forth in a separate resolution adopted by the city council.

B. Calculation of Fee. The utility shall compute the fee by multiplying the applicable percentage by the gross revenues received during the reporting period.

C. Payment of Fee. Fees payable by city departments shall be paid monthly, at the end of each calendar month of operations, by the water, sanitary sewer and storm water funds. Other public utilities not operated by city departments shall calculate and pay the fee on a quarterly basis. The fee shall be paid to the city finance director on the following schedule:

1. On or before April 15th, the fee for the period extending from January 1st through March 31st, inclusive, of the same calendar year;

2. On or before July 15th, the fee for the period extending from April 1st through June 30th, inclusive, of the same calendar year;

3. On or before October 15th, the fee for the period extending from July 1st through September 30th, inclusive, of the same calendar year;

4. On or before January 15th, the fee for the period extending from October 1st through December 31st, inclusive, of the preceding calendar year. (Ord. 9-2000 § 1)

3.20.040 Report of gross revenue.

Concurrent with payment of the fee, the public utility shall file with the city finance director a report of the gross revenues of the utility setting forth the revenues according to their accounting subdivisions and any deductions claimed for the period upon which the fee is computed. The city finance director or designee may investigate the report and determine the accuracy of the amount reported. For purposes of such investigation, the public utility shall make available all records and books for verification of the reports and fees paid. (Ord. 9-2000 § 1)