Chapter 3.16
UTILITY TAXES1
Sections:
3.16.010 Occupation license required.
3.16.025 Referendum procedure.
3.16.035 Restriction on expenditures – Streets.
3.16.040 Exemptions and deductions.
3.16.050 Failure to pay – Additional tax.
3.16.060 Accidental overpayment.
3.16.080 Rules and regulations.
3.16.010 Occupation license required.
After March 1, 1981, no person, firm or corporation shall engage in or carry on any business, occupation, act or privilege for which a tax is imposed by DPMC 3.16.020 without first having obtained and being the holder of a license to do so, to be known as an occupation license. Each such person, firm or corporation shall promptly apply to the city clerk for such license upon such forms as the city clerk shall prescribe, giving such information as the city clerk shall deem reasonably necessary to enable the city clerk’s office to administer and enforce this chapter; and, upon acceptance of such application by the city clerk, the city clerk 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 the business and shall comply with this chapter. (Ord. 372 § 2, 1980)
3.16.020 Imposition.
There is levied upon and there shall be collected from every person, firm or corporation engaged in carrying on the following business for hire or for sale of a commodity or a service within or partly within the corporate limits of the city the tax for the privilege of so doing business as hereinafter defined:
A. Upon any telephone business there shall be levied a tax equal to six percent of the total gross revenues derived from the operation of such business within the city.
1. “Telephone business” means the business of operating or managing any telephone line, cellular telephone or channel or part of a telephone line or channel or exchanges used in the conduct of the business of affording telephonic communication for hire. It includes cooperative or farmer line telephone companies or associations operating an exchange.
B. There is levied a tax on the sale, delivery or distribution of electricity and electrical energy and for the privilege of carrying on such business, such tax to be equal to six percent of the total gross revenue derived from sales of such electricity to ultimate users within the city; provided, however, that there shall not be any tax levied for the installation charges of electrical units.
C. There is levied a tax on the sale, delivery, distribution or furnishing of natural gas for domestic, business or industrial consumption and for the privilege of carrying on such business, such tax to be equal to six percent of the total gross income from such business in the city; provided, however, that there shall not be any tax levied for installation charges of gas energy units.
D. There is levied a tax on the sale, delivery, distribution or furnishing of cable television or any other additional television channel service and for the privilege of carrying on such business, such tax to be equal to six percent of the total gross revenue derived from sales of such cable or television channels to ultimate users within the city; provided, however, that there shall not be any tax levied for the installation charges of television services.
E. There is a tax on the sale, delivery, distribution or furnishing of solid waste collection for the privilege of carrying on such business, such tax to be equal to 12 percent of the total gross income from such business in the city.
F. There is a tax on the sale, delivery, distribution or furnishing of water service; such tax shall be equal to 12 percent of the total gross income from such utility in the city.
G. There is a tax on the sale, delivery, distribution or furnishing of sewer service; such tax shall be equal to 12 percent of the total gross income from such utility in the city. (Ord. 837 § 1, 2007; Ord. 620 § 2, 1992; Ord. 372 § 3, 1980)
3.16.025 Referendum procedure.
Any registered voter within the city of Deer Park seeking a referendum on this ordinance [Ord. 620] shall file a referendum petition within seven days of passage of the ordinance with the city of Deer Park (city clerk). Within 10 days, the city clerk shall confer with the petitioner concerning form and style of the petition, issue the petition an identification number, and secure an accurate, concise, and positive ballot title. The petitioner shall have 30 days in which to secure the signatures of not less than 15 percent of the registered voters of the city, as of the last municipal general election, upon petition forms which contain the ballot title and the full text of the measure to be referred. The city clerk shall verify the sufficiency of the signatures on the petition and, if sufficient valid signatures are properly submitted, shall certify the referendum measure to the next election ballot within the city or at a special election ballot as provided pursuant to RCW 35.17.260(2). (Ord. 620 § 3, 1992)
3.16.030 Tax – When due.
The taxes imposed by this chapter shall accrue monthly and shall be collected at the time of the normal billing cycle of the collecting entity which shall in all cases be within 90 days of accrual. Remittance of collected taxes to the city shall be made within 30 days of the date of collection of the same. (Ord. 865 § 1, 2008; Ord. 372 § 4, 1980)
3.16.035 Restriction on expenditures – Streets.2
One-half of all taxes levied and collected pursuant to DPMC 3.16.020(E), (F) and (G) shall be restricted in use to expenditures related to the repair and/or replacement of city streets. The city treasurer is directed to deposit these restricted use funds into a new street fund revenue line item titled “city street utility tax.” (Ord. 837 § 2, 2007)
3.16.040 Exemptions and deductions.
In computing the annual tax there shall be deducted from the gross operating revenues those incomes derived from transactions in interstate or foreign commerce or from business done for the government of the United States. Any incomes exempt from the city’s taxation under the Constitution of the United States or laws of the state are also exempt. (Ord. 372 § 7, 1980)
3.16.050 Failure to pay – Additional tax.
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 one 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. 372 § 8, 1980)
3.16.060 Accidental overpayment.
Any money paid to the city through error or otherwise not in payment of the tax imposed in 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 hereunder or upon the taxpayer’s ceasing to do business in the city will be refunded to the taxpayer. (Ord. 372 § 9, 1980)
3.16.070 Violation – Penalty.
Any person, firm or corporation subject to this chapter who fails or refuses to apply for an occupation license or to make the tax return or to pay the tax when due or who makes any false statement or representation in or in connection with any application for an occupation license or such tax return, or who otherwise violates or refuses or fails to comply with this chapter shall be guilty of a misdemeanor and subject to those penalties set forth in Chapter 1.16 DPMC. (Ord. 516 § 5, 1986; Ord. 372 § 10, 1980)
3.16.080 Rules and regulations.
The city clerk 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 shall be a violation of this chapter to violate or to fail to comply with any such rule or regulation lawfully promulgated hereunder. (Ord. 372 § 12, 1980)
Code reviser’s note: Ord. 814 amends this chapter to replace all instances of the phrase “business and occupation tax” with the phrase “utility tax.”
Code reviser’s note: Ord. 837 adds this section as DPMC 3.16.030. The section has been editorially renumbered to prevent duplication.