Chapter 5.17
ELECTRIC UTILITY USE TAX
Sections:
5.17.040 When payable – Tax returns.
5.17.050 Taxpayer to keep records.
5.17.060 Failure to pay – Penalty.
5.17.070 Excess to be refunded.
5.17.010 Purpose.
The provisions of this chapter shall be deemed to be an exercise of the power of the city to license for revenue. [Ord. 545B, 1994.]
5.17.020 Tax levied.
From and after the first day of January, 2006, there is levied upon, and there shall be collected from, every person, firm, or corporation engaged in carrying on an electrical distribution utility business, within or partly within the corporate limits of the city, a use tax equal to six percent of the total gross income of such business within the corporate limits of the city; provided, there shall be no tax or fee imposed upon gross revenues derived from the sale of electricity for purposes of resale; further provided, at such time as the annual (calendar year) tax attributable to any individual customer (subscriber) of the taxpayer engaged in manufacturing, food processing, electrical generation, and/or wholesale distribution (Standard Industrial Classification Codes 20-39 and 49-51) equals $10,000, the electric utility use tax attributable to said customer shall thereafter be reduced to one percent of the total gross income from said customer for the remainder of the year; and further provided, that the maximum annual electric utility use tax attributable to an individual customer of the taxpayer shall not exceed $75,000. [Ord. 789B, 2005; Ord. 545B, 1994.]
5.17.030 Computing tax.
In computing the use tax imposed under this chapter, there shall be deducted from said gross operating revenues the amount of credit losses and uncollectible accounts actually sustained by the taxpayer for those customers utilizing accrual accounting systems. [Ord. 545B, 1994.]
5.17.040 When payable – Tax returns.
The tax imposed under this chapter shall be due and payable in bimonthly installments and remittance therefor shall be made on or before the fifteenth day of the month next succeeding the bimonthly period in which such tax accrued. The taxpayer, on or before said due date, shall make out a return on such forms and set forth such information as the finance manager may require, showing the amount of tax for which the taxpayer is liable, and shall sign and transmit said return to the director, together with the remittance for the amount of the tax. [Ord. 831B, 2007; Ord. 545B, 1994.]
5.17.050 Taxpayer to keep records.
Each taxpayer shall keep records reflecting the amount of said gross operating revenues, and such records shall be open at all reasonable times to the inspection of the finance manager for verification of said tax returns or for the fixing of the tax of a taxpayer who shall fail to make such returns. [Ord. 831B, 2007; Ord. 545B, 1994.]
5.17.060 Failure to pay – Penalty.
If any person, firm, or corporation subject to this chapter shall fail to pay the use 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 tax due 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. 545B, 1994.]
5.17.070 Excess to be refunded.
Any money paid to the city through error or otherwise not in payment of the use tax imposed by this chapter or in excess of such tax shall, upon the request of the taxpayer, be credited against any tax due or to become due from such taxpayer hereunder or, upon the taxpayer’s ceasing to do business in the city, be refunded to the taxpayer. [Ord. 545B, 1994.]
5.17.080 Violation – Penalty.
Any said person, firm, or corporation subject to this chapter who shall fail or refuse to make said tax returns or to pay said use tax when due, or who shall make any false statement or representation in or in connection with any such tax return, or shall otherwise violate or refuse or fail to comply with this chapter, shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine not to exceed $1,000, or by imprisonment in the Lewis County jail for a term not to exceed 90 days, or by both. [Ord. 545B, 1994.]