Chapter 3.16
GAS UTILITY TAX
Sections:
3.16.010 Exercise of revenue license power.
3.16.030 Occupation license required.
3.16.040 Levy and collection required—Amount.
3.16.050 Chapter not to conflict with other laws.
3.16.060 Payment due when—Gross revenue statement required—Errors in payment.
3.16.070 Recordkeeping by taxpayers required.
3.16.080 Returns—Confidentiality—Inspection authorities.
3.16.010 Exercise of revenue license power.
The provisions of this chapter shall be deemed an exercise of the power of the city of Battle Ground to license for revenue purposes. (Ord. 73 § 1, 1963)
3.16.020 Definitions.
In construing the provisions of this chapter, unless otherwise plainly declared or clearly apparent from the context, the following definitions shall be applied:
A. “Person or persons” refers to a person or persons of either sex, firms, copartnerships, corporations, public utility districts, municipal corporations and other associations of natural persons whether acting by themselves or by servants, agents or employees.
B. “Taxpayer” means any person liable for the license fee or tax imposed by this chapter. (Ord. 73 § 2, 1963)
3.16.030 Occupation license required.
A. After April 9, 1963, no person shall engage in or carry on any business, occupation, pursuit or privilege for which a license fee or tax is imposed by this chapter without first having obtained, and being the holder of, a valid and subsisting license to do so, to be known as an occupation license.
B. Any taxpayer who engages in, or carries on, any business subject to the tax imposed by Section 3.16.040 without first obtaining his occupation license to do so, shall be guilty of a violation of this chapter for each day during which the business is so engaged in or carried on, and any taxpayer who fails or refuses to pay the license fee or tax, or any part thereof, on or before the due date shall be deemed to be operating without a license. (Ord. 73 § 3, 1963)
3.16.040 Levy and collection required—Amount.
Beginning January 1, 1990, there are levied and shall be collected by the treasurer/finance director of the city of Battle Ground annual license fees or occupation taxes from the person on account of the business activities in the amounts to be determined by the rates against gross revenues as follows: Upon every person engaged in or carrying on the business of selling or furnishing artificial or natural gas as a public utility, 6.3 percent of the total gross revenues from such gas sales in the city of Battle Ground, or to the extent allowed by RCW 35.21.870 as amended; provided, however, that in determining his gross revenue, such person may exclude from his gross revenue the total net write-off of uncollectible accounts, any and all revenues received by him from the sale of gas at industrial rates, and any and all income received from the sale of merchandise and retail trade. (Ord. 15-04 § 3, 2015: Ord. 02-009 § 21, 2002: Ord. 644 § 1, 1989: Ord. 624 § 1, 1988: Ord. 604 § 1, 1987: Ord. 577 § 1, 1986: Ord. 548 § 1, 1985: Ord. 519 § 1, 1984: Ord. 496 § 1, 1983: Ord. 469 § 1, 1982: Ord. 420 § 1, 1981: Ord. 137 § 1, 1970: Ord. 73 § 4, 1963)
3.16.050 Chapter not to conflict with other laws.
Nothing in this chapter shall be construed as requiring a license fee, or the doing of any act which would constitute an unlawful burden or interference in the violation of the Constitution or laws of the United States or which would not be consistent with the constitution or laws of the state of Washington. (Ord. 73 § 5, 1963)
3.16.060 Payment due when—Gross revenue statement required—Errors in payment.
A. The license fee or tax imposed by this chapter shall be due and payable for each calendar year, or fraction thereof, within sixty days after the close of such calendar year or fraction thereof.
B. The taxpayer shall furnish to the city with each tax payment a written statement showing the amount of gross revenue of the taxpayer within the city for the period covered by the payment computed on the basis set out in Section 3.16.040. The tax for the period covered by the statement shall be computed on the basis of the gross revenue so reported. If the taxpayer fails to pay the entire amount of tax due the city through error or otherwise, the difference due the city shall be paid by the taxpayer within fifteen days from discovery of the error or determination of the correct amount. Any overpayment to the city through error or otherwise shall be offset against the next payment due. (Ord. 73 § 6, 1963)
3.16.070 Recordkeeping by taxpayers required.
Each taxpayer shall keep books or records reflecting the amount of his gross revenues, and such books or records shall be open to the inspection of the city treasurer/finance director or his agents, for verification of the taxpayer’s statement or for the purpose of determining the tax due. (Ord. 02-009 § 22, 2002: Ord. 73 § 7, 1963)
3.16.080 Returns—Confidentiality—Inspection authorities.
The application or returns made to the city treasurer/finance director, pursuant to this chapter, shall not be made public nor shall they be subject to inspection by any person except the city manager, city attorney, city treasurer/finance director or his agents, and members of the city council. (Ord. 02-009 § 23, 2002: Ord. 98-023 (part), 1998; Ord. 73 § 8, 1963)
3.16.090 Prohibited acts.
It is unlawful for any person required to have an occupation license as provided in Section 3.16.030 to fail or refuse to make application for such occupation license, or to neglect or refuse to pay the license 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 of this chapter or in any manner to hinder or delay the city of Battle Ground, or any of its officials in carrying out the provisions of this chapter. (Ord. 73 § 9, 1963)
3.16.100 Violation—Penalty.
Any person violating or failing to comply with any of the provisions of this chapter shall be guilty of a misdemeanor, and upon conviction thereof shall be punished by a fine not to exceed one hundred dollars, or by imprisonment for a term not to exceed thirty days, or by both such fine and imprisonment. (Ord. 73 § 11, 1963)