Chapter 5.24
TELEPHONE BUSINESS TAX
Sections:
5.24.010 Definitions.
The following terms as defined in RCW 82.04.065, as amended, are hereby adopted by reference as the telephone definitions for the city of Fircrest;
(a) “Competitive telephone service” means the providing by any person of telecommunications equipment or apparatus, or service related to that equipment or apparatus such as repair or maintenance service, if the equipment or apparatus is of a type which can be provided by persons that are not subject to regulation of telephone companies under RCW Title 80 and for which a separate charge is made.
(b) “Mobile telecommunications service” means commercial mobile radio service as defined in Section 20.3, Title 47 CFR as in effect on June 1, 1999.
(c) “Network telephone service” means the providing by any person of access to a telephone network, telephone network switching service, toll service, or coin telephone services, or the providing of telephonic, video, data, or similar communication or transmission for hire, via a telephone network, toll line or channel, cable, microwave, or similar communication or transmission system. “Network telephone service” includes the provision of transmission to and from the site of an internet provider via a telephone network, toll line or channel, cable, microwave, or similar communication or transmission system. “Network telephone service” does not include the providing of competitive telephone service, the providing of cable television service, the providing of broadcast services by radio or television stations, nor the provision of internet service as defined in RCW 82.04.297, including the reception of dial-in connection provided at the site of internet service provider.
(d) “Place of primary use” means the street address representative of where the customer’s use of the mobile telecommunications service primarily occurs, which must be:
(1) The residential street address or the primary business street address of the customer; and
(2) Within the licensed service area of the home service provider.
(e) “Telephone business” means the business of providing network telephone service, as defined in subsection (c) of this section. It includes cooperative or farmer line telephone companies or associations operating an exchange.
The following definitions are also adopted by the city of Fircrest:
(f) “Cellular telephone service” means two-way voice and data telephone/telecommunications system based in whole or substantially in part on the wireless radio communications and which is not currently subject to regulation by the Washington Utilities and Transportation Commission (WUTC). Cellular telephone service includes cellular mobile service. The definition of cellular mobile service includes other wireless radio communications services such as specialized mobile radio (SMR), personal communications services (PCS) and any other evolving wireless radio communications technology which accomplishes the same purpose as cellular mobile service.
(g) “Pager service” means service provided by means of an electronic device which has the ability to send or receive voice or digital messages transmitted through the local telephone network, via satellite or any other form of voice or data transmission. (Ord. 1345 § 1, 2004; Ord. 761 § 3, 1981).
5.24.020 Levies.
From and after June 1, 2004, 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 service within or partly within the corporate limits of the city the tax for the privilege of so doing business as defined in FMC 5.24.010, to wit:
(a) Upon any telephone business, six percent of the gross income of the business;
(b) Upon any cellular telephone service, six percent of the gross income of the business;
(c) Upon any pager service, six percent of the gross income of the business.
Gross income of the business shall exclude revenues from intrastate toll, derived from the operation of such businesses within the city. Gross income of the business for this purpose shall not include charges which are passed onto the subscribers by the business pursuant to tariffs required by regulatory order to compensate for the costs of the company of the tax imposed by this chapter. (Ord. 1345 § 2, 2004; Ord. 870 § 1, 1987; Ord. 827 § 1, 1985; Ord. 803 § 1, 1984; Ord. 787 § 1, 1983; Ord. 781 § 3, 1983; Ord. 761 § 3, 1981).
5.24.030 License – Required.
After January 1, 1982, no person, firm or corporation shall engage in or carry on any business, occupation, act or privilege for which a tax is imposed by FMC 5.24.020 without first having obtained, and being the holder of a license so to do, to be known as occupation license. Each such person, firm or corporation shall promptly apply to the city clerk for such license upon such forms as the clerk shall prescribe, giving such information as the clerk shall deem reasonably necessary to enable the clerk’s office to administer and enforce this chapter; and, upon acceptance of such application by the clerk, the 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 said business and shall comply with this chapter. (Ord. 761 § 2, 1981).
5.24.040 Payment.
The tax imposed by this chapter shall be due and payable in quarterly installments and remittance shall be made on or before the 30th day of the month next succeeding the end of the quarterly period in which the tax accrued. Such quarterly periods are as follows:
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First quarter |
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January, February and March |
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Second quarter |
– |
April, May and June |
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Third quarter |
– |
July, August and September |
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Fourth quarter |
– |
October, November and December |
The first payment made hereunder shall be made by April 30, 1982 for the three-month period ending March 31, 1982. On or before the due date, the taxpayer shall file with the city clerk a written return, upon such form and setting forth such information as the clerk shall reasonably require, together with the payment of the amount of the tax. (Ord. 761 § 4, 1981).
5.24.050 Deductions.
In computing the tax there shall be deducted from the gross operating revenues the following items:
(a) The amount of credit losses and uncollectibles actually sustained by the taxpayer;
(b) Amounts derived from transactions in interstate or foreign commerce or from any business which the city is prohibited from taxing under the constitution of the United States or the state of Washington;
(c) Amounts derived by the taxpayers from the city. (Ord. 761 § 5, 1981).
5.24.060 Records.
Each taxpayer shall keep records reflecting the amount of his gross operating revenues, and such records shall be open at all reasonable times to the inspection of the city clerk, or his duly authorized subordinates, for verification of the tax returns or for the fixing of the tax of a taxpayer who shall fail to make such returns. (Ord. 761 § 6, 1981).
5.24.070 Delinquency penalty.
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 equal to five percent of the amount of such tax, which penalty shall be charged for each 30-day period of delinquency. 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. 761 § 7, 1981).
5.24.080 Overpayment.
Any money paid to the city through error or otherwise not in payment of the tax imposed 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, be refunded to the taxpayer. (Ord. 761 § 8, 1981).
5.24.090 Annexed property.
Whenever the boundaries of the city are extended by annexation, all persons, firms and corporations subject to this chapter will be provided copies of all annexation ordinances by the city. (Ord. 761 § 9, 1981).
5.24.100 Constitutionality.
The invalidity or unconstitutionality of any provision or section of this chapter shall not render any other provision or section of this chapter invalid or unconstitutional. (Ord. 761 § 10, 1981).
5.24.110 Administration.
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. 761 § 11, 1981).