Chapter 5.08
BUSINESS AND OCCUPATION TAXES

Sections:

5.08.010    Power to license for revenue.

5.08.020    Repealed.

5.08.030    Tax designated.

5.08.035    Repealed.

5.08.040    Computation deductions.

5.08.050    Due date and reporting period.

5.08.060    Records of revenue.

5.08.070    Failure to pay.

5.08.080    Over or under payment.

5.08.085    Repealed.

5.08.090    Violation – Penalty.

5.08.100    Authority of director.

5.08.010 Power to license for revenue.

The provisions of this chapter shall be deemed to be an exercise of the power of the city to license for revenue. (Ord. 1299 § 1, 1957).

5.08.020 License required – Application.

Repealed by Ord. 3178. (Ord. 1299 § 2, 1957).

5.08.030 Tax designated.

There shall be levied an annual tax, as follows:

(1) From and after April 1, 2010, there is levied upon, and there shall be collected from, every person, firm or corporation engaged in furnishing, for a monetary consideration, the city and the inhabitants thereof with electricity and electrical energy for lighting, heating, power and other public purposes, within or partly within the city limits, an annual tax for the privilege of so doing, such tax to be equal to two and two-tenths percent of the total gross subscribers’ revenues from business and residential electrical power service in the city.

(2) From and after April 1, 2010, there is levied upon, and there shall be collected from, every person, firm or corporation engaged in furnishing, for a monetary consideration, the city and the inhabitants thereof with natural gas or manufactured gas for lighting, heating, power and other public purposes, within or partly within the city limits, an annual tax for the privilege of so doing, such tax to be equal to two and two-tenths percent of the total gross subscribers’ revenues from business and residential gas service, both natural and manufactured, in the city.

(3) From and after April 1, 2010, there is levied upon everyone engaged in the business of operating or conducting a cable television system (CATV), a fee or tax equal to two and two-tenths percent of the total gross income from gross subscriber revenues. For purposes of this chapter, “gross subscriber revenues” means and includes those receipts derived from the supplying of subscription service, that is, fees for regular cable benefits including the transmission of broadcast signals and access and origination channels and per-program and per-channel charges. Gross subscriber revenues do not include leased channel receipts, advertising receipts, or any other income derived from the system.

(4) From and after January 1, 1992, there is levied upon, and there shall be collected from, every person, firm or corporation engaged in carrying on the business of selling or furnishing water, for domestic or industrial consumption, sanitary sewer service or storm and surface water removal service, within or partly within the city limits, a fee or tax equal to eight percent of the total gross income from such business in the city.

(5) From and after April 1, 2010, there is levied upon, and there shall be collected from, every person, firm or private corporation engaged in furnishing garbage or solid waste collection services, as defined in Chapter 6.12 PMC, within or partly within the city limits, a fee or tax equal to two and two-tenths percent of the total gross revenues, as defined by Chapter 6.12 PMC, from such business conducted within the city of Puyallup, as indicated by billing and/or charges to or for Puyallup customers.

(6) From and after April 1, 2010, there is levied upon, and there shall be collected from every municipal corporation engaged in furnishing garbage or recycling service within or partly within the city limits, a fee or tax equal to two and two-tenths percent of the total gross income from such business in the city. “Total gross income” is defined as the total billing net of any state tax collected under RCW 82.18.030 and any amount paid to a person, firm, or private corporation for the collection and disposal of the garbage or recycled materials for which a tax is paid under the preceding subsection or is exempt from said tax in the preceding subsection.

(7) In consideration of the allowance by the Puyallup school district of the use of its facilities by the city for recreational and other purposes, the one percent tax on customer billings on amounts in excess of $420.00 in any month shall not apply to the school district. (Ord. 2950 § 1, 2010; Ord. 2861 § 1, 2006; Ord. 2770 § 3, 2003; Ord. 2758 § 2, 2003; Ord. 2416 § 1, 1994; Ord. 2337 § 1, 1992; Ord. 2298 § 1, 1992; Ord. 2296 § 1, 1991; Ord. 2047 § 1, 1984; Ord. 2003 § 1, 1983; Ord. 1964 § 1, 1982; Ord. 1956 § 1, 1982; Ord. 1919 §§ 1, 2, 1982; Ord. 1902 § 1, 1981; Ord. 1829 § 1, 1980; Ord. 1795 § 1, 1980; Ord. 1780 § 1, 1979; Ord. 1628 § 1, 1973; Ord. 1520 § 1, 1968; Ord. 1299 § 3, 1957).

5.08.035 Tax schedule.

Repealed by Ord. 2296. (Ord. 2003 § 2, 1983).

5.08.040 Computation deductions.

In computing the annual tax there shall be deducted from the gross operating revenues the following items:

(1) The amount of credit losses and uncollectibles actually sustained by the taxpayer;

(2) Amounts derived from transactions in interstate or foreign commerce or from any business which the city is prohibited from taxing under the Constitutions of the United States or the state of Washington;

(3) Amounts derived from payments by the city of Puyallup for utilities actually used by the city, and the city of Puyallup is exempted from the payment of any taxes imposed by this chapter on utilities actually used by the city of Puyallup;

(4) The amounts paid to the city as taxes collected under this chapter. (Ord. 2693 § 1, 2001; Ord. 1844 § 1, 1980).

5.08.050 Due date and reporting period.

The tax imposed by PMC 5.08.030 shall be due and payable in monthly installments. At the discretion of the finance director, businesses may be assigned a quarterly or annual reporting period depending on the tax amount owing or type of tax. Tax payments are due on or before the last business day of the next month following the end of an assigned reporting period covered by the return. (Ord. 2758 § 3, 2003; Ord. 1825 § 1, 1980; Ord. 1780 § 2, 1979).

5.08.060 Records of revenue.

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 director for verification of the tax returns or for the fixing of the tax of a taxpayer who fails to make such returns. (Ord. 3178 § 1 (Exh. A), 2018; Ord. 1299 § 6, 1957).

5.08.070 Failure to pay.

If any person, firm or corporation subject to this chapter fails 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 10 percent of the amount of such tax; and if the tax is not paid within 60 days of the due date, there shall be added an additional penalty of five percent of the amount of the tax; and if the tax is not paid within 90 days of the due date, then the total amount of the tax and penalties enumerated above shall accrue interest at the rate of 12 percent per year, such interest to be calculated beginning on the date 90 days after the due date of the tax. Further, if the city finds that all or any part of the deficiency resulted from an intent to evade the tax payable under the provisions of this chapter, a further penalty of 50 percent of the tax may be added. Any tax due under this chapter and unpaid, and all penalties thereon, constitute a debt to the city and may be collected by court proceedings, which remedy shall be in addition to all other remedies. (Ord. 1825 § 2, 1980).

5.08.080 Over or under payment.

Any money paid to the city through error or otherwise not in payment of the tax imposed hereby 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. 1299 § 8, 1957).

5.08.085 Taxes due prior to effective date.

Repealed by Ord. 3178. (Ord. 1825 § 3, 1980).

5.08.090 Violation – Penalty.

Any said person, firm or corporation subject to this chapter who fails or refuses to make said tax returns or to pay said tax when due, or who makes any false statement or representation in or in connection with such tax return, or otherwise violates or refuses or fails to comply with this chapter, shall be guilty of a misdemeanor and, upon conviction thereof shall be punished as provided in PMC 1.01.110. (Ord. 3178 § 1 (Exh. A), 2018; Ord. 1299 § 9, 1957).

5.08.100 Authority of director.

The director 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. 3178 § 1 (Exh. A), 2018; Ord. 1299 § 11, 1957).