Chapter 3.12
UTILITIES TAX
Sections:
3.12.020 Tax deemed additional.
3.12.040 Mitigation – Authority.
3.12.010 Imposed – Rate.
Pursuant to RCW 35A.82.020, there is imposed a tax equal to six percent of the total gross revenues from any and all sales within the city on sellers and distributors of light, power and gas and businesses engaged in garbage collection. There shall be deducted from the total gross revenues upon which the tax or fee is computed so much thereof as is derived from transactions from interstate or foreign commerce, or from business done for the government of the United States, its officers or agents, and any amount paid by the taxpayer to the United States, the state of Washington, or the city as excise taxes levied or imposed upon the sale and distribution of property or service. (Ord. 363 § 1(Exh. A)(part), 2009: Ord. 182.B § 1(part), 2000; Ord. 182.A § 1, 1999. Formerly 3.10.010)
3.12.020 Tax deemed additional.
The tax imposed in this chapter shall be in addition to any other taxes as are otherwise due and imposed by the state of Washington, or other political subdivision, other than the city of Brier. (Ord. 363 § 1(Exh. A)(part), 2009: Ord. 182.B § 1(part), 2000; Ord. 182.A § 2, 1999. Formerly 3.10.020)
3.12.030 Payment.
The city clerk is authorized to make any and all such transfers or provisions, as may be required from time to time, to notify the several utilities with respect to collection and receipt of the revenues due as a result of the tax imposed in this chapter. Payments of fees or taxes due under this chapter shall be made in quarterly installments during each calendar year. Such installments shall be paid on or before the twentieth day of the months of January, April, July and October. (Ord. 363 § 1(Exh. A)(part), 2009: Ord. 182.B § 1(part), 2000; Ord. 182.A § 3, 1999. Formerly 3.10.030)
3.12.040 Mitigation – Authority.
The council may, but shall not be required to, by ordinance, make provision for payment from funds generated by the tax imposed in this chapter for payments for relief for low-income elderly or other disadvantaged persons to mitigate the impact of the tax imposed in this chapter; provided, that no such program or payments shall be provided or imposed except by subsequent ordinance; and further provided, that the effective date of any such provision shall be as of the effective date of such ordinance only and shall not be retroactive. (Ord. 363 § 1(Exh. A)(part), 2009: Ord. 182.B § 1(part), 2000; Ord. 182.A § 4, 1999. Formerly 3.10.040)
3.12.050 Recordkeeping.
It is the duty of each taxpayer identified in this chapter to keep and maintain, in a proper book, a set of books or records of account which accurately reflect all gross revenues, which record shall be open upon request to inspection on behalf of the city by the city clerk or designated agent, so as to verify the amount of tax or fees due from the taxpayer. Any person or entity owing any due and unpaid tax pursuant to this chapter, or who signifies its intention not to pay such tax as may come due, shall, in addition to any principal and interest due, pay reasonable costs and reasonable attorney’s fees incurred by the city in collecting the sums due and/or obtaining a judicial determination of the proper authority for the tax imposed in this chapter. (Ord. 363 § 1(Exh. A)(part), 2009: Ord. 182.B § 1(part), 2000; Ord. 182.A § 5, 1999. Formerly 3.10.050)