Chapter 3.18
TELEPHONE BUSINESS UTILITY TAX
Sections:
3.18.010 Imposition--Definitions.
3.18.040 Keeping records required.
3.18.050 Failure to pay--Remedies.
3.18.010 Imposition--Definitions.
From and after January 1, 1996, there is levied upon and there shall be collected from every person, firm or corporation engaged in carrying on any telephone business a tax equal to six percent of the total gross operating revenue from the operation of such business within the town of Wilbur. Gross operating revenues for this purpose 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.
“Telephone business” means the business of providing access to a local telephone network, local telephone network switching service toll 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 or associations operating an exchange. “Telephone business” does not include the providing of competitive telephone service, nor the providing of cable television service. “Competitive telephone service” means the providing by any person of telephone equipment apparatus, or service, other than toll 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. (Ord. 297 §1, 1995)
3.18.020 Computation of tax.
In computing the tax as set forth in this chapter, the tax shall be computed and payable on a monthly basis from said gross revenue as defined above for such period of time; provided, however, that amounts derived from transactions with interstate or foreign commerce, or from business which the town is prohibited from taxing under the Constitutions of the United States or the State of Washington, shall not be utilized in computing gross income. (Ord. 297 §2, 1995)
3.18.030 Payment due when.
The tax imposed by this chapter shall be due and payable on the tenth day of each month. On or before said due date the taxpayers shall file with the town 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. 297 §3, 1995)
3.18.040 Keeping records required.
Each taxpayer who must pay a tax under this chapter shall keep records reflecting the amount of such taxpayer's gross operation revenues, and such records shall be open at all reasonable times to the town clerk, or the clerk's duly authorized subordinates, for verification of said tax returns for the fixing of the tax of a taxpayer who shall fail to make such returns. (Ord. 297 §4, 1995)
3.18.050 Failure to pay--Remedies.
If any person, firm or corporation subject to this chapter shall fail to pay any tax required by this chapter within thirty days after the due date thereof, there shall be added to such tax a penalty of twelve 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. (Ord. 297 §5, 1995)
3.18.060 Refund.
Any money paid to the town through error or otherwise in excess of such tax as should have been paid shall, upon the request of the taxpayer, be credited against any taxes due or becoming due from said taxpayer hereunder; or, upon the taxpayer's ceasing to do business in the town, shall be refunded to the taxpayer. (Ord. 297 §6, 1995)
3.18.070 Violation--Penalty.
Any person, firm or corporation who shall fail or refuse to make required tax returns, or to pay tax required hereunder when due, or who shall make any false statements or representations in, or in connection with, any such tax returns, or shall otherwise violate or refuse or fail to comply with this chapter shall, in addition to any civil remedies provided by state law, be deemed to have committed a civil infraction, and any person, firm or corporation found to have committed such a civil infraction shall be assessed a monetary penalty, which penalty may not exceed three hundred dollars for each offense. Each day during which a violation continues shall be deemed a separate offense and separate penalties may be assessed for each such separate offense. (Ord. 297 §8, 1995)