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HomeMy WebLinkAbout3432 Ordinance ORDINANCE NO. 3432 AN ORDINANCE AMENDING TITLE 5 OF THE PASCO MUNICIPAL CODE CONCERNING BUSINESS LICENSES AND REGULATIONS. WHEREAS, the City Council of the City of Pasco, Washington, has determined certain amendments to the regulations governing occupational utility taxes are warranted; NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF PASCO, WASHINGTON, DOES ORDAIN AS FOLLOWS: Section 1. Chapter 5.32 - Utilities - Occupation Licenses Generally is hereby amended (deletions shown by interlineation and additions shown by underlining) as follows: CHAPTER 5.32 UTILITIES - OCCUPATION LICENSE Sections: 5.32.010 Definitions. 5.32.020 Authority. 5.32.030 License required. 5.32.040 Tax - Levied. 5.32.050 Tax - Due date. 5.32.060 Tax - Deductions. 5.32.070 Use of funds for street maintenance. 5.32.080 Records inspection. 5.32.090 Failure to pay tax. 5.32.095 Administrative Appeal. 5.32.100 Overpaid tax. 5.32.110 Annexation notice. 5.32.010 DEFINITIONS. For the purposes of this chapter, unless otherwise required by the context: (1) "City" means the city of Pasco, Washington. (2) "Competitive telephone service" means the providing by any persons of telecommunications equipment or apparatus, directory advertising and lease of telephone street directories, or service, other than toll 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 as telephone companies under RCW Title 80 and for which a separate charge is made. (Ord. 2837 Sec. 1, 1991.) (3) "Gross operating revenues" means the value proceeding or accruing from the performance of the particular business involved, including operations and activities incidental thereto, but without any deduction on account of the cost of the commodity furnished or sold, the cost of materials used, labor costs, interest, discount, delivery costs, taxes, or any other expense whatsoever paid or accrued and without any deduction on account of losses. "Competitive telephone services" as defined in this section is not included within the meaning of gross income. "Gross operating revenues" shall not include charges which are passed on to customers by the taxpayer pursuant to tariffs required by regulatory order to compensate for the cost to the company of tax imposed by this chapter. (4) "Person" or "persons" means individuals of either sex, firms, company partnerships, corporations, and other associations of natural persons, whether acting by themselves or by servants, agents or employees, and shall include the water department of the city of Pasco. (5) "Taxpayer" means any person required to pay the license fee or tax imposed by this chapter. (6) "Telephone business" means the business of providing access to a local telephone network, local telephone network switching service, toll service, cellular telephone services, or coin telephone services, or providing telephonic, video, data, or similar communications or transmission for hire, via a local telephone network, toll line or channel, cable, microwave, or similar communication or transmission system. The term includes cooperative or farmer line telephone companies or associations operating exchanges. "Telephone business" does not include the providing of competitive telephone service, nor the providing of cable television service, or other providing of broadcast services by radio or television stations. (Ord. 2837 Sec. 1, 1991; Ord. 2300 Sec. 1, 1981.) (7) "Treasurer" means the Treasurer of the City of Pasco or his es' 5.32.020 AUTHORITY. The provisions of this chapter shall be deemed to be an exercise of the power of the city of Pasco to license for revenue. (Ord. 2300 Sec. 2, 1981.) 5.32.030 LICENSE REQUIRED. After January 1, 1981, no person, firm or corporation shall engage in or carry on any business, occupation, act or privilege for which a tax is imposed by Section 5.32.040 without first having obtained, and being the holder of, a license so to do, to be known as an occupation license. Each such person, firm or corporation shall promptly apply to the di-Feete-v of Winanee Treasurer, or his designee, for such license upon such forms as the dir-eete Treasurer shall deem reasonably necessary to enable said d 6-,@etaF's Treasurer's office to administer and enforce this chapter, and, upon acceptance of such application by the dineeter- Treasurer or his duly authorized designate, a license shall be issued 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. 2300 Sec. 3, 1981.) 5.32.040 TAX - LEVIED. There is levied upon, and there shall be collected from every person, firm or corporation engaged in carrying on the following businesses for hire or for sale of a commodity or a service within or partly within the corporate limits of the City of Pasco the tax for the privilege of so doing business as hereinafter defined: (1) Upon any telephone business there shall be levied a tax equal to eight and one-half percent (8.5%) of the gross operating revenues derived from the operation of such businesses within the City of Pasco. (2) Upon any business selling or distributing electricity and electrical energy, a tax to be equal to eight and one-half percent (8.5%) of the total gross operating revenue derived from sales of such electricity to ultimate users within the City of Pasco; provided, however, that there shall not be any tax levied for the installation charges of electrical service units. (3) Upon any business selling, manufacturing, or distributing natural gas for residential, commercial or industrial consumption, a tax to be equal to eight and one-half percent (8.5%) of gross operating revenues from such sales within the limits of the city of Pasco; provided, however, that there shall not be any tax levied for the installation charges of gas service units. (4) Upon any business selling a cable or microwave signal by subscription for television, radio, or other audiovisual purposes, a tax equal to eight and one-half percent (8.5%) of gross operating revenues from such sales within the limits of the City of Pasco. (5) Upon any business selling solid waste collection and disposal service, a tax of eight and one-half percent (8.5%) of gross operating revenues from such sales within the limits of the City of Pasco. (6) Upon any business, public or private, selling domestic water via a public water supply and distribution system and selling sanitary sewer service via a collection grid, a tax of eight and one-half percent (8.5%) of gross operating revenues from such sales within the limits of the City of Pasco. (7) Upon any business, public or private, selling irrigation water, a tax equal to eight and one-half percent (8.5%) of gross operating revenues from such sales within the limits of the City of Pasco. (8) Two and one-half percent of the tax levied and collected upon telephone, electrical energy and natural gas business shall be used for anti- crime purposes. (Ord. 3399 Sec. 1, 1999; Ord. 2707 Sec. 1, 1988; Ord. 2300 Sec. 4, 1981.) 5.32.050 TAX - DUE DATE. The tax imposed by this chapter in Section 5.32.040 shall be due and payable in monthly installments and remittance shall be made on or before the last 25th mess day of the month next succeeding the month in which the tax accrued. The first payment made hereunder shall be made by Est 300* October 25th for the month ending july 31, 85 September 30, 2000. Effective October 1, 2000, businesses with an annual tax liability of less than $500, as indicated by billings or charges to City of Pasco customers, may pay the tax imposed by this chapter in quarterly installments. Quarterly remittance shall be made on or before the 25th day of the month next succeeding the end of the quarterly_period in which the tax accrued. "Quarterly period" shall mean a three month -period beginning the first day of the following months: January, April, July and October. On or before each due date the taxpayer shall file with the Direet of F4na .ec- Treasurer a written return, upon such form and setting forth such information as the dir-eeter Treasurer shall reasonably require, together with the payment of the amount of the tax due. (Ord. 2300 Sec. 5, 1981: Ord. 2538 Sec. 18, 1985.) 5.32.060 TAX - DEDUCTIONS. In computing said tax there shall be deducted from said 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. (Ord. 2300 Sec. 6, 1981.) 5.32.070 USE OF FUNDS FOR STREET MAINTENANCE. Such percent of the gross proceeds of annual taxes collected under this chapter as would be generated by a one percent tax rate on the gross operating revenues taxed under this chapter shall, after each quarterly collection, be placed into a reserve fund established by ordinance, and such funds shall be reserved for the maintenance, by overlaying or sealing of asphaltic concrete streets in the city. (Ord. 2454 Sec. 1, 1983: Ord. 2300 Sec. 7, 1981.) 5.32.080 RECORDS INSPECTION. Each taxpayer shall keep records reflecting the amount of the gross operating revenues, and such records shall be open at all reasonable times to the inspection of the dir-eeter- of fiH8+1ee Treasurer, or his duly authorized designate, for verification of said tax returns or for the fixing of the tax of a taxpayer who shall fail to make such returns on a timely basis. (Ord. 2300 Sec. 8, 1981). 5.32.090 FAILURE TO PAY TAX. If any taxpayer shall fail to pay any tax, or installment thereof, required by this chapter on or before within thirty day afteF the due date thereof, there shall be added to such tax or installment a an interest penalty fee as follows: a 1-15 da s late - 2% of tax due (b) 16-31 days late - an additional 2% of tax due; (c) 32-60 days late - an additional 2% of tax due; but in no event shall the penalty amount be less than fifteen dollars In addition to this penalty, the treasurer may charge the taxpayer interest of eight percent per annum of all taxes and fees due for each thirty-day period or portion thereof, that said amounts are past due. at the rate of ane and }'°�{ pereent per- month upon the unpaid taK(es) 4em the date ef delin"eney untill paid in full ineluding aN aeemed inter- 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 allowed by law. (Ord. 2300 Sec. 9, 1981.) 5.32.095 ADMINISTRATIVE APPEAL. Any taxpayer aggrieved by the amount of tax, interest, or penalties determined by the Treasurer to be due under the provisions of this Chapter, may appeal such determination to the City Manager or his designee. Taxpa ers shall be required to remit the amounts to be due under this Chapter prior to filing an appeal. 5.32.100 OVERPAID TAX. Any money paid to the city 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 city, be refunded to the taxpayer. (Ord. 2300 Sec. 10, 1981.) 5.32.110 ANNEXATION NOTICE. 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 clerk of the city of Pasco. (Ord. 2300 Sec. 11, 1981.) Section 2. This Ordinance shall take full force and effect five days after its approval, passage and publication as required by law. PASSED by the City Council of the City of Pasco, Washington, at a regular meeting this 5th day of September, 2000. Michael L. Garrison, Mayor ATTEST: APPROVED AS TO FORM: Catherine D. Seaman, Leland B. Kerr, City Attorney Deputy City Clerk