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ORDINANCE NO.2725
AN ORDINANCE AMENDING CHAPTER 3.30 OF THE MOSES LAKE MUNICIPAL
CODE ENTITLED "UTILITY OCCUPATIONAL TAX"
THE CITY COUNCIL OF THE CITY OF MOSES LAKE,WASHINGTON ORDAINS AS FOLLOWS:
Section 1.Chapter 3.30 of the Moses Lake Municipal Code entitled "Utility Occupational Tax" is amended
as follows:
3.30.020 Definitions:Inconstruing the provisions of this chapter,save when otherwise plainly declared or
clearly apparent from the context,the following definitions shall be applied:
A.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 Title 80 RCW and
for which a separate charge is made.
B.Gross Operating Income means the value proceeding or accruing from the sale of tangible
property orservice,installation fees, and receipts byreason ofthe investment of capital inthe
business engaged in,including rentals, royalties,fees or other emoluments,however,
designated (excluding receipts or proceeds fromthe use orsale of notes, bonds,mortgages,
or other evidences of indebtedness,or stock and the like) and without any deduction on
account of the cost of the property sold, the cost of materials used, labor costs,interest or
discount paid or any expense whatsoever.
C. PersonorPersons means persons ofeithersex,firms,co-partnerships,corporationsandother
associations of natural persons,whether acting by themselves or by servants,agents or
employees.
D.Taxpayer means any person liable forthe license fee ortax imposed by this chapter.
E. Tax Year or Taxable Year means the year commencing January first and ending on the last
day of December of the same year, or in lieu thereof, the taxpayer's fiscal year when
permission is obtained from the Finance Director to use the same as the tax period.
F.Telephone means every primary station and shall exclude extensions.
G. Telephone Business means the business of providing access to a local telephone network,
local telephone networkswitching service,toll service,orcointelephone services, orproviding
telephonic,video,data,orsimilar communication ortransmission for hire,viaa local telephone
network,toll line,orchannel, or similarcommunication ortransmission system.It includes
cooperative orfarmer line telephonecompaniesorassociationsoperating anexchange. The
termdoes notincludethe providing ofcompetitivetelephone service, northe providing ofcable
television service.
H.Voluntary Payment means a payment made to the Cityof Moses Lake withoutwritten protest
setting forth the reasons the payment is made in protest.
3.30.110 Underpayment and Time Limitation on Corrections.Adiustments.and Refunds:If the Finance
Director finds that the fee or tax paid is less than required,he shall send a statement to the
taxpayer showing the balancedue, who shall within ten (10)days ofthe receipt ofthe statement
pay the amount shown thereon. Except as provided for herein,in all cases of the voluntary
paymentofanytaximposed bythis chapter,resulting inanoverpaymentofthe trueamountdue,
whetheror not the result of mistake of law,mistake of fact,inadvertence,or error,such payments
may be adjusted or corrected only within one year (365 days) of payment.The correction,
ORDINANCE NO.2725
PAGE 2 September 9,2014
adjustment,or refund of all or any portion of such payment is barred one year(365 days)following
payment to the City.
Section 2.This ordinance shall take effect and be in force five (5)days after its passage and publication of
its summary as provided by law.
Adopted by the City Council and signed by its Mayor on September 9,2014.
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ATTEST:
Dick Deane,Mayor
APPROVED AS TO FORM:
Kalflerine L.Kenison,City Attorney
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