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ORDINANCE NO. 2489
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: In construing 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 or service, installation fees, and receipts by reason of the investment of capital in
the business engaged in, including rentals, royalties, fees or other emoluments, however,
designated (excluding receipts or proceeds from the use or sale 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.Person or Persons means persons of either sex, firms, co-partnerships, 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 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 network switching service, toll service, or coin telephone services, or provid-
ing 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. The term does not include the providing of competitive telephone service, nor the
providing of cable television service.
3.30.090 Taxpayer to Keep Books and Records - Returns Confidential: It shall be the duty of each
taxpayer taxed upon his gross income to keep and enter in a proper book or set of books or
records an account which shall accurately reflect the amount of his gross income which account
shall always be open to the inspection of the Finance Director or his duly authorized agent, and
from which the officer or his agent may verify the return made by the taxpayer. The applications,
statements or returns made to the Finance Director pursuant to this chapter shall not be made
public nor shall they be subject to the inspection of any person except the City Manger, the City
Attorney, the Finance Director 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 Finance Director or if the books and records of the taxpayer are complicated, or do not
readily disclose the information required for making a complete or satisfactory return without the
assistance of a skilled accountant, then the Finance Director may in his discretion employ a
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 o7r-J6F28, 2009.
Ronald C. Covey, Ma ATTEST'
A ." ED AS T. Fill"M
/ZZffi /v.
mes A. Whitaker, City Attorney
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ORDINANCE NO. 2489
PAGE 2 July 28, 2009
skilled accountant, and such clerical assistance as is necessary, to make an audit of the books
and records of the taxpayer and such expenses shall be collected from the taxpayer in the
manner provided for the collection of the license or tax.
3.30.110 Overpayment or Underpayment of Tax: If the Finance Director upon investigation or upon
checking returns finds that the fee or tax paid is more than the amount required of the taxpayer,
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 Finance Director finds that the fee or tax paid is less than required, he shall send a
statement to the taxpayer showing the balance due, who shall within ten (10) days of the receipt
of the statement pay the amount shown thereon.
3.30.120 Remedy for Nonpayment of Tax: If any taxpayer fails to apply for a license or make his return,
or to pay the fee or tax therefore, or the cost of any audit required by the Finance Director or any
part thereof by the due date referred to in Section 3.30.070, the Finance Director shall ascertain
the amount of the fee or tax or installment thereof and/or cost of audit due, and shall add to such
amount interest which shall be assessed at twelve percent (12%) per annum figured on a daily
basis and a penalty of fifteen percent (15%) of the total amount past due, and shall notify such
taxpayer therefore, who shall be liable therefore in any suit or action by the city for collection
thereof. The penalty which is assessed shall not be considered as interest. The Finance
Director shall also notify the City Attorney in writing of the name of such delinquent taxpayer and
the amount due from him and the City Attorney shall with the assistance of the Finance Director
collect the same by any appropriate means or by any suit or action in the name of the City of
Moses Lake.
3.30.130 Appeals to City Council: All taxpayers aggrieved by the amount of the fee or tax found by the
Finance Director 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 Finance Director within five
(5) days from the time such taxpayer was given notice of such amount. The Finance Director
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 City Council meeting more than six (6) 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 own behalf. The City Council shall thereupon ascertain the
correct amount of the fee or tax by resolution and the Finance Director shall immediately notify
the appellant thereof, which amount, together with costs of appeal, if appellant is unsuccessful
therein, must be paid within three (3) days after such notice is given.
3.30.180 Rules: The Finance Director is hereby authorized to adopt, publish, and enforce, from time to
time, such rules and regulations for the proper administration of this chapter as shall be
necessary, and it shall be a violation of this chapter to violate or fail to comply with any such rule
or regulation lawfully promulgated hereunder.
Ronald R. Cone, Finance Director
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