1044_00001ORDINANCENO.1044
AN ORDINANCEREPEALINGCHAPTER3.28 OF THEMOSESLAKEMUNICIPALCODEENTITLED"UTILITY OCCUPATIONALTAX"ANDENACTINGANEWCHAPTER3.30 OF TREMOSESLAKEMUNICIPALCODEENTITLED"UTILITY DCCUPATIONALTAX"
THE CITY COUNCILOF THE CITY OF MOSESLAKE,WASHINGTON,DOORDAINAS FOLLOWS:
Section 1.Chapter 3.28 of the Moses Lake Municipal Code entitled "Utility Occupa-I tional Tax"is hereby repealed in its entirety.
Section 2.Chapter 3.30 of the Moses Lake Municipal Code entitled HUtility Occupa-tional Tax"shall read as follows:
3.30.010 Exercise of Revenue Licensing Powers:Provisions of this chapter shallbedeemedanexerciseofthepowerofthecitytolicenseforrevenue.
3.30.020 Definitions:In construing the provisions of this chapter,save whenotherwiseplainlydeclaredorclearlyapparentfromthecontext,thefollowingdefinitionsshallbeapplied:
A.Competitive Telephone Service means the providing by any person oftelephoneequipment,apparatus,or service,other than toll service,which is of a type which can be provided by persons that are notsubjecttoregulationastelephonecompaniesunderTitle80RCWandforwhichaseparatechargeismade.
B.Gross Operating Income means the value proceeding or accruing fromthesaleoftangiblepropertyorservice,installation fees,andreceiptsbyreasonoftheinvestmentofcapitalinthebusinessengagedin,including rentals,royalties,fees or other emoluments,however,designated (ex1udingreceipts or proceeds from the use orsaleofnotes,bonds,mortgages,or other evidences of indebtedness,
i or stock and the like)and without any deduction on account of thecostofthepropertysold,the cost of materials used,labor costs,interest or discount paid or any expense whatsoever.
C.Person or Persons means persons of either sex,firms,co-partner-ships,corporations and other associations of natural persons,whether acting by themselves or by servants,agents or employees.
D.Taxpayer means any person liable for the license fee or tax imposedbythischapter.
E.Tax Year or Taxable Year means the year commencingJanuary firstandendingonthelastdayofDecemberofthesameyear,or in lieuthereof,the taxpayer's fiscal year when permission is obtainedfromtheCityClerktousethesameasthetaxperiod.
F.Telephone means ever.y primary station and shall exclude extensions.
G.Telephone Business means the business of providing access to alocaltelephonenetwork,local telephone network switching service,toll service,or coin telephone services,or providing telephonic,video,data,or similar communication or transmission for hire,viaalocaltelephonenetwork,toll line,or channel,or similar com-munication or transmission system.It includes cooperative orfarmerlinetelephonecompaniesorassociationsoperatinganex-I change.The term does not i:nclude the providing of competitivetelephoneservice,nor the providing of cable television service.
3.30.030 Occupation License Required:After January 1,1982,no person shallengageinorcarryonanybusiness,occupation,act,or privilege forwhichataxisimposedby3.30.050 of this chapter without first havingobtained,and being the holder of,a license to do so,to be known asanOccupationLicense.Each such person shall promptly apply to the
ORD.1044,Page 2
City Clerk for such license upon such forms as the Clerk shall pre-scribe,giving such information as the Clerk shall deem reasonably
necessary to enable said Clerk's office to administer and enforce thisordinance,and,upon acceptance of such application by the Clerk,said
Clerk shall thereupon issue such license to the applicant.Such Occu-
pation License shall be personal and nontransferable and shall be valid
as long as the licensee shall continue in said business and shallcomplywiththisordinance.
Any person engaged in,or carrying on,more than one such business,
occupation,act,or privilege shall pay the license tax so imposed uponeachofthesame.
Any taxpayer who engages in,or carrys on,any business subject to taxunderthischapterwithouthavinghisOccupationLicensetodoso,is
deemed to be in violation of this chapter for each day during which thebusinessissoengagedinorcarriedon,and any taxpayer who fails orrefusestopaythelicensefeeortaxoranypartthereofonorbefore
the date due shall be deemed to be operating without having his license
so to do.
3.30.040 License Tax Year:All occupation licenses and the fee or tax imposed
as the result of holding an Occupation License shall be for the yearcommencingJanuaryfirstandendingthelastdayofDecemberofthelastyear;Provided,however,that if the taxpayer transacting his
business keeps the books reflecting the same for a fiscal year notbasedonthecalendaryear,he may,with the consent of the City Clerk,
obtain his license for the period of his current fiscal year,whichshallbedeemedhistaxyear,and pay the fee or tax computed upon his
gross income made during his fiscal year covering his accounting period
as shown by the method of keeping the books of the business.
3.30.050 Occupations subject to Tax -Amount:From and after January 1,1982
there is hereby levied upon,and there shall be collected from,everypersonengagedincarryingonthefollowingbusinessesforhireorfor
the sale of a commodity,or service within or partly within the cor-porate limits of the city the tax for the privilege of so doing busi-
ness as herein after defined,as follows:
A.Upon every person engaged in or carrying on the business of selling,furnishing,delivering,or distributing any telephone business
within the city there shall be levied a tax equal to 8%of thetotalgrossoperatingincome.
Gross operating income for this purpose shall not include charges
which are passed on to the subscribers by a telephone companypursuanttotariffsrequiredb.y regulatory order to compensate for
the cost to the companyof the tax imposed by this chapter.
B.Upon every person engaged in or carrying on the business of selling,
furnishing,delivering,or distributing electic light and power orelectricalenergywithinthecitythereshallbeleviedataxequal
to 8%of the total gross operating income.
C.Upon every person engaged in or carrying on the business of selling
or furnishing water for domestic or industrial consumption within
the city there shall be levied a tax equal to 8%of the total grossoperatingincome.
D.Upon every person engaged in or carrying on the business of selling
or furnishing sewer facilities and/or service for domestic orindustrialusewithinthecitythereshallbeleviedataxequal to8%of the total gross operating income.
E.Upon every person engaged in or carrying on the business of selling
or furnishing of natural,manufactured,or mixed gas for residen-
tial,commercial,domestic,or industrial consumption within the
city there shall be levied a tax equal to 8%of the total grossoperatingincome.
ORD.#1044,Page 3
F.Upon every person engaged in or carrying on the business of sellingorfurnishingsanitationorgarbagefacilitiesand/or service fordomesticorindustrialusewithinthecitythereshallbelevied ataxequalto8%of the total gross operating income.
G.Upon every person engaged in or carrying on the business of fur-nishing a cable subscription system for television signal dis-tribution within the city there shall be levied a tax equal to 8%of the total gross operating income.It is not the intent of thissectiontoclassifythebusinessasapublicutility.
3.30.055 Street Overlay,Repair,and Reconstruction Fund:Of the 8%utilityoccupationaltaxleviedinSection3.30.050,3%shall be set aside in aspecialfundentitled"Street Overlay,Repair,and Reconstruction Fund"to be used solely for the overlay,repair,and reconstruction of thestreetsinthecity.
3.30.060 Exceptions and Deductions:In computing said tax,there shall bedeductedfromsaidgrossoperatingincomethefollowingitems:
A.The amount of credit losses and uncollectibles actually sustainedbythetaxpayer;
B.Amounts derived from interstate or foreign commerceor from anybusinesswhichthecityisprohibitedfromtaxingundertheConsti-tutions of the United States or the State of Washington;
C.Amountsderived by the taxpayer from the City of Moses Lake.
Any person subject to payments of a license fee or tax under the pro-visions of any ordinance of the city,other than this chapter,onaccountofengaginginanyactivityforwhichheisliabletotax underthischapter,may deduct the amount of such fee or tax imposed by thischapteronaccountofsuchactivityexceptwhenthetaxesimposedinthischapterarepaidbythecustomer,but such person shall neverthe-I less,in the manner provided for in this chapter,apply for and procureanOccupationLicense.
3.30.070 Payment of Tax:The tax imposed b.y this chapter shall be due andpa.yable in quarterly installments and remittance shall be made on orbeforethe30thdayofthemonthnextsucceedingtheendofthequar-terly period for which the tax accrued.Such quarterly periods are asfollows:
1st quarter -January,February,March2ndquarter-April,May,June3rdquarter-July,August,September4thquarter-October,November,December
The first pa.yment made hereunder shall be made by April 30,1982 forthethreemonthperiodendingMarch1982.On or before said due datethetaxpayershallfilewiththeCityClerkawrittenreturn,upon suchformandsettingforthsuchinformationastheClerkshallreasonablyrequire,together with the payment of the amount of the tax.
3.30.080 Sale or Transfer of Business:Upon the sale or transfer during any taxyearofabusinessonaccountofwhichafeeortaxisrequired,thepurchaserortransfereeshall,if the fee or tax has not been paid infullfortheyear,be responsible for its payment for that portion oftheyearduringwhichhecarriedonsuchbusiness.I 3.30.090 Taxpayer to Keep Books and Records -Returns Confidential:It shall bethedutyofeachtaxpayertaxeduponhisgrossincometokeepandenterinaproperbookorsetofbooksorrecordsanaccountwhichshallaccuratelyreflecttheamountofhisgrossincomewhichaccountshallalwaysbeopentotheinspectionoftheCityClerkorhisdulyauthor-ized agent,and from which the officer or his agent may verify thereturnmadebythetaxpayer.
ORD.1044,Page 4
The applications,statements or returns made to the City Clerk pursuant
to this chapter shall not be made public nor shall they be subject totheinspectionofanypersonexcepttheCityManager,the City Attorney,
the City Clerk or his authorized agent,and members of the City Council.
3.30.100 Cost of Audit:Upon the failure or refusal of the taxpayer to furnish
the information called for by the City Clerk or if the books and records
of the taxpayer are complicated,or do not readily disclose the infor-
mation required for making a complete or satisfactory return without
the assistance of a skilled accountant,then the City clerk may in his
discretion employ a skilled accountant,and such clerical assistance asisnecessary,to make an audit of the books and records of the taxpayerandsuchexpensesshallbecollectedfromthetaxpayerinthemannerprovidedforthecollectionofthelicenseortax.
3.30.110 Overpayment or Underpayment of Tax:If the City Clerk upon investiga-
tion or upon checking returns finds that the fee or tax paid is morethantheamountrequiredofthetaxpayer,he shall,upon request of the
taxpayer,refund the amount overpaid by warrant upon the General Fund,
or credit the amount against any tax due or to become due from such
taxpayer hereunder.If the City Clerk finds that the fee or tax paid
is less than required,he shall send a statement to the taxpayer show-ing the balance due,who shall within 10 days of the receipt of thestatementpaytheamountshownthereon.
3.30.120 Remedy for Nonpayment of Tax:If any taxpayer fails to apply for alicenseormakehisreturn,or to pay the fee or tax therefore,or the
cost of any audit required by the City Clerk or any part thereof within30daysafterthesameshallhavebecomedue,the City Clerk shall
ascertain the amount of the fee or tax or installment thereof and/or
cost of audit due,and shall add to such amount a penalty of 12%of the
amount,and shall notify such taxpayer therefore,who shall be liable
therefore in any suit or action by the cit.y for collection thereof.
The City Clerk shall also notify the City Attorney in writing of the
name of such delinquent taxpayer and the amount due from him and theCityAttorneyshallwiththeassistanceoftheCityClerkcollectthe
same b.y any appropriate means or by any suit or action in the name oftheCityofMosesLake.
3.30.130 Appeals to City Council:All taxpayers aggrieved by the amount of the
fee or tax found by the City Clerk to be required under the provisions
of this chapter may appeal to the City Council from such finding by
filing a written notice of appeal with the City Clerk within five days
from the time such taxpayer was given notice of such amount.The Clerk
shall,as soon as practicable,fix a time and place for the hearing of
such appeal,which time shall be not later than the next scheduled
regular Council meeting more than six days after the filing of the
notice of appeal,and he shall cause a notice of the time and place
thereof to be delivered or mailed to the appellant.At such hearing,
the taxpayer shall be entitled to be heard and to introduce evidence in
his ownbehalf.The City Council shall thereupon ascertain the correct
amount of the fee or tax by resolution and the City Clerk shall imme-
diately notify the appellant thereof,which amount,together with costs
of appeal,if appellant is unsuccessful therein,must be paid within
three days after such notice is given.
3.30.140 Licenses -Posting -Unlawful:All licenses issued pursuant to the
provisions of this chapter shall be kept posted by the licensee in a
conspicuous place in his principal place of business in the city.
No persons to whom a license has been issued pursuant to this chapter
shall suffer or allow any other person chargeable with a separate
license to operate under or display such license.
3.30.150 False Returns:It is unlawful for any person liable to tax under this
chapter ta fail or refuse to make application for return for license or
to pay the fee or tax or installment thereof when due,or for any
person to make any false or fraudulent application or return or anyfalsestatementorrepresentation,in,or in connection with,any such
OTU3.1044,Page 5application or return,or to aid or abet another in any attempt toevadepaymentofthefeeortax,or any part thereof,or for any persontofailtoappear,and/or testify in response to subpoena issued pursu-ant hereto,or to testify falsely upon an investigation of the correct-ness of a return,or upon the hearing of any appeal,or in any mannertohinderordelaythecityoranyofitsofficersorauditorsincarryingouttheprovisionsofthisordinance.
3.30.160 Notification of Annexation:Whenever the boundaries of said city areextendedbyannexation,all persons subject to this chapter shall beprovidedcopiesofallAnnexationOrdinancesb.y the city.I 3.30.170 Severability:The invalidity or unconstitutionality of any provisionorsectionofthischaptershallnotrenderanyotherprovisionsorsectionsofthischapterinvalidorunconstitutional.
3.30.180 Rules:The City Clerk is hereby authorized to adopt,publish,andenforce,from time to time,such rules and regulations for the properadministrationofthischapterasshallbenecessar.y,and it shall be aviolationofthischaptertoviolateorfailtocomplywithanysuchruleorregulationlawfullypromo1gatedhereunder.
3.30.190 Penalty:Any person who violates any of the provisions of this chaptershallbepunishableasdefinedinChapter1.08 of the Moses Lake Munic-ipal Code by a penalty of up to $500.
Section 3.This ordinance shall take effect and be in force on January 1,1982.
PASSEDby the City Council of the city of Moses Lake,Washington and signed by itsMayoronDecember8,1981.
City Clerk
APP AS TO FORM:
jfity Attorney
Publish:December 14,1981
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