Chapter 5.12
UTILITIES BUSINESS TAX
Sections:
5.12.020 License – Required – Fee.
5.12.050 Tax – Payment – Return.
5.12.055 New utilities business taxes and utility business tax increase subject to referendum.
5.12.010 Power of the city.
The provisions of this chapter shall be deemed to be an exercise of the power of the city to license for revenue. (Ord. 282 § 1, 1979)
5.12.020 License – Required – Fee.
After January 1, 1980, no person, firm or corporation shall engage in or carry on any business, occupation, act or privilege for which a tax is imposed by AMC 5.12.030 without first having obtained and being the holder of a license so to do, to be known as a utility occupation license. The annual license fee for such license shall be $50.00. Each such person, firm or corporation shall promptly apply to the clerk-treasurer for such license upon such forms as the clerk-treasurer shall deem reasonably necessary to enable him/her to administer and enforce this chapter; and, upon acceptance of such application by the clerk-treasurer, he/she shall thereupon issue such license to the applicant. Such occupation license shall be personal and nontransferable and shall be valid as long as the licensee shall continue in such business, annual license fee paid, and shall comply with this chapter. Persons subject to the tax under this chapter are exempt from the business license required under Chapter 5.16 AMC. (Ord. 22-877, 2022; Ord. 04-642 § 1, 2004; Ord. 282 § 2, 1979)
5.12.030 Tax – Levied.
Effective January 1, 1980, there is levied upon and shall be collected from certain business activities engaged in or carried on in the city, including the city, business and occupation taxes in the amount to be determined by the application of rates given against gross income as follows:
A. 1. Upon any telephone business there shall be levied a tax equal to six percent of the total gross operating revenues, including revenues from the intrastate toll, derived from the operation of such businesses within the city. Gross operating revenues for this purpose shall not include tariffs required by regulatory order to compensate for the cost to the company of the tax imposed by this chapter.
2. “Telephone business” means the business of providing access to a local telephone number 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. “Telephone business” does not include the providing of competitive telephone service, nor the providing of cable television service.
3. “Competitive telephone service” means the providing by a person of telecommunications or apparatus, directory advertising and lease of telephone street directories, or service related to that equipment or apparatus such as repair or maintenance service, if the equipment or apparatus is of a type which may be provided by persons not subject to regulation as telephone companies under RCW Title 80, and for which a separate charge is made. Transmission of communication through cellular telephones is classified as “telephone business” rather than “competitive telephone service.”
4. “Cellular telephone service” is a two-way voice and data telephone/telecommunications system based in whole or substantial part on wireless radio communications and which is not subject to regulation by the Washington Utilities and Transportation Commission (WUTC). This includes cellular mobile service. Cellular mobile service includes other wireless radio communications services such as specialized mobile radio (SMR), personal communications services (PCS), and any other evolving wireless radio communications technology which accomplishes the same purpose as cellular mobile service. Cellular telephone service is included within the definition of “telephone business” for the purposes of this chapter.
B. Upon everyone engaged in or carrying on the business of selling or furnishing electric energy, a fee or tax equal to six percent of the total gross income from such business in the city during the period for which the license fee or tax is due.
C. Upon everyone engaged in the business or collection and/or disposal of solid wastes, a fee or tax equal to six percent of the total gross income from such business in the city during the period for which the license or tax is due.
D. Upon everyone engaged in or carrying on the business of selling or furnishing natural gas for domestic, business or industrial consumption, a fee or tax equal to six percent of the total gross income from such business in the city during the period for which the license fee or tax is due.
E. Upon every person, including the city, engaged in or carrying on the business of selling or furnishing water for domestic or commercial purposes, a fee or tax equal to nine percent of the total gross income from such activity. Such tax shall be applicable to the extra territorial revenues of such business if the principal place of business and most of the business activity is situated within the corporate limits of the city of Asotin, and if the system which generates the extra territorial revenues is interconnected with the portion of the system located within the city, and at least 60 percent of the total system (by value) is located within the city of Asotin.
F. Upon every person, including the city, and any sewer utility engaged in or carrying on the business of collecting and treating sewer waste within the city, a fee or tax equal to nine percent of the total gross income from such activities. (Ord. 04-642 § 2, 2004; Ord. 00-578 §§ 1, 2, 2000; Ord. 316 § 1, 1982; Ord. 282 § 3, 1979)
5.12.035 Deposit of revenues.
All revenue derived from the tax imposed in this chapter shall be deposited in the general fund of the city. (Ord. 04-642 § 3, 2004)
5.12.040 Tax – Deductions.
In computing the tax imposed by AMC 5.12.030, there shall be deducted from such total gross income the following items:
A. The amount of credit losses and uncollectibles actually sustained by the taxpayer;
B. The 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. (Ord. 282 § 4, 1979)
5.12.050 Tax – Payment – Return.
The tax imposed by AMC 5.12.030 shall be due and payable quarterly on the thirtieth day of the month following the end of each three-month period in each year with the first quarterly payment payable on the thirtieth of April, 1980, for the three-month period ending March 31, 1980. On or before such due date the taxpayer shall file with the clerk-treasurer a written return, upon such form and setting forth such information as the clerk-treasurer shall reasonably require, together with the payment of the amount of the tax. (Ord. 282 § 5, 1979)
5.12.055 New utilities business taxes and utility business tax increase subject to referendum.
Any ordinance adopting a new utilities business tax or increasing the rate of said tax shall be subject to referendum, and referendum procedures as outlined in RCW 35.21.706, as now or hereafter amended. The “filing officer” and the “designated local official,” identified in RCW 35.21.706, shall be the city of Asotin clerk-treasurer. (Ord. 04-642 § 4, 2004)
5.12.060 Records required.
Each taxpayer shall keep the records reflecting the amount of such taxpayer’s gross operating revenues and such records shall be open at all reasonable times to the inspection of the clerk-treasurer or duly authorized subordinates of the clerk-treasurer for verification of such tax returns or for the fixing of the tax of a taxpayer who shall fail to make such returns. (Ord. 282 § 6, 1979)
5.12.070 Penalty imposed.
If any person, firm or corporation subject to this chapter shall fail to pay any tax required by this chapter within 30 days after the due date thereof, there shall be added to such tax a penalty of 10 percent of the amount of such tax, and any due taxes under this chapter and unpaid, and all penalties thereon shall constitute a debt to the city and may be collected by court proceedings, which remedy shall be in addition to all other remedies. (Ord. 282 § 7, 1979)
5.12.080 Refund.
Any money paid to the city through error or otherwise not in payment of the tax imposed by this chapter or in excess of such tax shall, upon request of the taxpayer, be credited against any tax due or to become due from such taxpayer under this chapter or, upon the taxpayer’s ceasing to do business in the city, be refunded to the taxpayer. (Ord. 282 § 8, 1979)
5.12.090 Violation – Penalty.
Any person, firm or corporation subject to this chapter who shall fail or refuse to apply for a utility occupation license or to make said tax returns or to pay the utility business and occupation tax when due, or who shall make any false statement or representation in or in connection with any such application for a utility occupation license on such tax return, or shall otherwise violate or refuse or fail to comply with this chapter, shall be found to have committed a civil infraction, the civil penalty for which shall be a penalty not to exceed $250.00. (Ord. 04-642 § 5, 2004; Ord. 282 § 9, 1979)