Chapter 3.36
TELEPHONE TAX
Sections:
3.36.010 Telephone tax levied – Rate.
3.36.030 Deductions from revenues.
3.36.050 Late payment penalty.
3.36.070 Rules and regulations.
3.36.010 Telephone tax levied – Rate.
A. Upon any telephone business there shall be levied a tax equal to six percent commencing February 1, 1997, upon the total gross operating revenues, excluding revenues from interstate toll, derived from the operation of such business within the town. “Gross operating revenues,” for the purpose of this chapter, shall not include charges which are passed on to the subscribers by a telephone company pursuant to tariffs required by regulatory order to compensate for the cost to the company of the tax imposed by this chapter.
B. As used in this section:
1. “Competitive telephone service” means the providing by any person of telephone equipment, apparatus or service, which is of a type which can be provided by persons that are not subject to regulation as telephone companies under RCW Title 80 and for which a separate charge is made.
2. “Telephone business” means the business of providing access to a local telephone network, local telephone network switching service, toll service, cellular telephone service, or coin telephone services, or providing telephonic, video, data or similar communication or transmission for hire, via a local telephone network, toll line or channel, or similar communication or transmission system. It includes cooperative or farmer-line telephone companies of associations operating an exchange. “Telephone business” does not include the providing of competitive telephone service, nor the providing of cable television service. (Ord. 568, 1996).
3.36.020 Monthly payment.
The tax imposed by this chapter shall be due and payable on a monthly basis from the gross revenue as defined in this chapter and remittance shall be made on or before the thirtieth day of the month next succeeding the end of the monthly period in which the tax accrued. The first payment made under the ordinance codified in this chapter shall be made by March 30, 1997, for the period ending February 28, 1997. On or before the due date the taxpayer shall file with the town clerk/treasurer a written return, upon such form and setting forth such information as the clerk/treasurer reasonably requires, together with the payment of the amount of tax; provided, that if reason is shown that it would be to the convenience of the taxpayer to file returns on a different schedule than monthly, then the taxpayer may apply in writing to the town council for permission to file returns other than on a monthly basis. The town council may provide a different schedule of filing returns by such taxpayer. (Ord. 568, 1996).
3.36.030 Deductions from revenues.
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 within the town;
B. Amounts derived from transactions in interstate or foreign commerce or from any business which the town is prohibited from taxing under the Constitution of the United States or the Constitution of the State of Washington; and
C. Amounts derived by the taxpayer from the town. (Ord. 568, 1996).
3.36.040 Records of taxpayer.
Each taxpayer shall keep records reflecting the amount of its gross operating revenues, and such records shall be open at all reasonable times to the inspection of the town clerk/treasurer, or his/her duly authorized subordinates, for verification of the tax returns or for the fixing of the tax of a taxpayer who fails to make such returns. (Ord. 568, 1996).
3.36.050 Late payment penalty.
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 20 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 town and may be collected by court proceedings, which remedy shall be in addition to all other remedies. Any such unpaid tax and penalty shall accrue interest at the rate of 12 percent per annum, or the maximum rate allowed by law, whichever is greater. (Ord. 568, 1996).
3.36.060 Credits and refunds.
Any money paid to the town through error or otherwise not in payment of the tax imposed by 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 under this chapter or, upon the taxpayer’s ceasing to do business in the town, be refunded to the taxpayer. (Ord. 568, 1996).
3.36.070 Rules and regulations.
The town council is authorized to adopt, publish and enforce, from time to time, such rules and regulations for the proper administration of this chapter as are necessary, and it is a violation of this chapter to violate or fail to comply with any such rule or regulation lawfully promulgated under this chapter. Any such violation of this chapter shall be punishable in accord with Chapter 1.16 WMC. (Ord. 568, 1996).