5.20.050 Occupation taxes on public utility.
There shall be hereby levied and shall be collected annual license fees or occupation taxes against the persons on account of the business activities and in the amounts to be determined by the application of the rates against gross income as follows:
A. Upon every person engaged in or carrying on a telegraph business, a fee of one hundred dollars per year, or a tax equal to five percent of the total gross income from such business in the city during the fiscal year next preceding the tax year for which the license is required, whichever is the greater.
B. Upon any telephone business there shall be levied a tax equal to six percent of the total gross operating revenues, including revenues from the intrastate tolls derived from the operation of such business within the city. 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. The tax shall be paid monthly upon the twentieth day of the month next succeeding the month upon which the same is delivered.
In computing said tax there shall be deducted from said gross revenues the following items:
1. Amounts derived from transactions in interstate or foreign commerce or from any business which the city is prohibited from taxing under the Constitution of the United States or the state of Washington;
2. Amounts derived by the taxpayer from the city. Each taxpayer shall keep records reflecting the amount of his gross operating revenues and such records shall be open at all times to the inspection of the city clerk, or his or her duly authorized subordinates, for verification of the tax returns or the fixing of the tax of a taxpayer who fails to make such returns.
If any person, firm or corporation subject to this chapter fails to pay any tax required by this chapter within thirty days after the due date thereof, there shall be added to the tax a penalty of twelve percent of the amount of the tax, and any tax due under this chapter and unpaid, and all penalties thereon, shall constitute debt to the city, and may be collected by court proceedings, which remedy shall be in addition to any other remedies.
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 taxpayer ceasing to do business in the city, be refunded to the taxpayer.
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 first of the succeeding year.
Upon every person engaged in the city of Monroe in the sale of artificial, natural or mixed gases, a fee or tax equal to six percent per month of revenue derived from each customer consuming gas in the city. The definition of a customer is a person, firm or corporation purchasing gas from a company at a single location. Tax shall be paid monthly upon the twentieth day of the month next succeeding the month upon which the same is delivered.
On every public utility district engaged in the sale of electricity within the city, a tax of six percent per month of revenue derived from each customer consuming electricity in the city, exclusive of revenue derived from the sale of electricity for purposes of resale. The definition of customer is a person, firm or corporation purchasing electricity from a company at a single location. Tax shall be paid monthly upon the twentieth day of the month next succeeding the month upon which the same is delivered. (Ord. 1282, 2002; Ord. 1246, 2001; Ord. 1226, 2001; Ord. 1117, 1997; Ord. 1063, 1995)