Chapter 3.32
WATER UTILITY TAX

Sections:

3.32.010    Levy required—Amount.

3.32.020    Due date—Filing of written return required.

3.32.030    Administration and enforcement authority—Violation when.

3.32.040    Drainage utility tax.

3.32.010 Levy required—Amount.

From and after January 1, 1982, there is levied upon every business, person, firm or corporation engaged in carrying on a water supply and utilities business and a sewage disposal business within the city of Battle Ground a revenue tax for the privilege of doing so; such tax shall be based on the total gross revenues from the business, the rate thereof may be adjusted from time to time by resolution of the city council of the city of Battle Ground. (Ord. 07-028 § 1, 2007: Ord. 450 § 1, 1982: Ord. 136 § 1, 1970)

3.32.020 Due date—Filing of written return required.

The tax imposed by Section 3.32.010 shall be due and payable on the first day of each third month of the calendar year, for the preceding two calendar months, providing that the first payment hereunder shall be made by March 1, 1982, for the months of January and February, 1982. On or before the due date, the taxpayer shall file with the city treasurer/finance director a written return upon such form, setting forth the information as the treasurer/finance director shall reasonably require, together with the payment of the amount of the tax. (Ord. 02-009 § 32, 2002: Ord. 450 § 2, 1982: Ord. 136 § 2, 1970)

3.32.030 Administration and enforcement authority—Violation when.

The city treasurer/finance director is authorized to adopt, publish and enforce, from time to time, such rules and regulations for the proper administration of this chapter as shall be necessary, and it is a violation of this chapter to violate or to fail to comply with any such rule or regulation lawfully promulgated hereunder. (Ord. 02-009 § 33, 2002: Ord. 136 § 3, 1970)

3.32.040 Drainage utility tax.

From and after January 1, 2008, there is levied upon every business, person, firm or corporation engaged in providing a drainage utility within the city of Battle Ground, a revenue tax for the privilege of doing so. Such tax shall be based on the gross revenues from the business and the rate thereof may be adjusted from time to time by resolution of the city council of the city of Battle Ground. (Ord. 20-03 § 1, 2020; Ord. 07-025 § 1, 2007)