Chapter 5.10
BUSINESS AND OCCUPATION TAX
Sections:
5.10.010 Power to license for revenue.
5.10.040 Registration required.
5.10.050 Examination of books or records.
5.10.060 Failure or refusal to register unlawful.
5.10.070 Adoption of rules and regulations.
5.10.010 Power to license for revenue.
The provisions of this chapter shall be deemed an exercise of the power of the city of La Center to license for revenue purposes. [Ord. VIII-4-3 § 1, 1980.]
5.10.020 Levy – Rate.
There is levied and there shall be collected from every person, firm, corporation and municipal corporation, including any public utility district which operates in the city of La Center, a tax in the amount of six percent of the gross revenues derived from the sale of electricity, water services, telephone services, cable television, solid waste, recycling and yard debris collection services and natural gas, within the city limits of La Center. Except that: (1) a tax in the amount of zero percent of the gross revenues derived from the sale of telephone services, cable television, and natural gas will be collected for the period from January 1, 2018, to March 31, 2018; (2) the effective date of the tax on gross revenues derived from the sale of electricity and water services shall be January 1, 2018; and (3) the effective date of the tax on gross revenues derived from solid waste collection and recycling services shall be no later than April 1, 2021. [Ord. 2020-07 § 2, 2020; Ord. 2017-12 § 2, 2017; Ord. 2016-12 § 2, 2016; Ord. 2000-4 § 1, 2000; Ord. 94-4, 1994; Ord. IX-10-1, 1993; IX-2-4, 1987; Ord. VIII-4-3 § 2, 1980.]
5.10.030 Definition.
“Gross revenue” means the gross value proceeding or accruing from the sale of electricity, water services, telephone services, cable television, solid waste, recycling and yard debris collection services and natural gas. [Ord. 2020-07 § 2, 2020; Ord. 2016-12 § 2, 2016; Ord. 94-4, 1994; Ord. VIII-4-3 § 3, 1980.]
5.10.040 Registration required.
Each person, firm, corporation and municipal corporation subject to the tax imposed by this chapter shall immediately register with the city clerk/treasurer. The tax hereby imposed shall be due and payable in monthly or bimonthly installments and remittance therefor shall be made on or before the fifteenth day of the period in which the tax accrued. On or before the fifteenth day of such period, each person, firm, corporation and municipal corporation subject to this chapter shall make a return upon a form to be supplied by the city setting forth such information as may be required by the city and showing the amount of the tax for which such taxpayer is liable for the preceding period, and shall sign and transmit the same to the city clerk/treasurer together with a remittance for the amount then due and owing. The period shall be monthly or every two months corresponding with the normal billing procedure of such utilities. [Ord. 94-4, 1994; Ord. VIII-4-3 § 4, 1980.]
5.10.050 Examination of books or records.
The city clerk/treasurer or his duly authorized agent may examine any books, papers, records and other data bearing upon the amount of tax payable, or upon the correctness of any return or for the purpose of determining the tax due where no return has been made. The tax imposed by this chapter shall, when due, be a debt of the taxpayer to the city of La Center, and may be collected as such. [Ord. VIII-4-3 § 5, 1980.]
5.10.060 Failure or refusal to register unlawful.
It shall be unlawful for any person liable to tax hereunder to fail or refuse to register or to pay the tax or installment thereof when due, or for any person to make any false or fraudulent application or return or any false statement or representation in, or in connection with, any such application or return, or to aid or abet another in any attempt to evade payment of the tax or any part thereof, or in any manner to hinder or delay the city or any of its officers or agents in carrying out the provisions of this chapter. [Ord. VIII-4-3 § 6, 1980.]
5.10.070 Adoption of rules and regulations.
The city clerk/treasurer 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. VIII-4-3 § 8, 1980.]
5.10.080 Violation – Penalty.
Any person violating or failing to comply with any of the provisions of this chapter shall be fined in a sum not to exceed $1,000 per violation. [Ord. VIII-4-3 § 7, 1980.]