The provisions of this chapter shall be deemed as the exercise of the power of the city to license for revenue.
(Ord. 926 § 1, 1951)
In construing the provisions of this chapter, unless otherwise plainly declared or clearly apparent from the context, the following definitions shall be applied:
means the one-way transmission to subscribers of video programming and other programming service and subscriber interaction, if any, that is required for the selection or use of the video programming or other programming service.
is a two-way voice and data telephone/telecommunications system based in whole or substantially in part of wireless radio communications and which is not subject to regulation by the Washington Utilities and Transportation Commission (WUTC). This includes cellular mobile service. The definition of cellular mobile service includes other wireless radio communications services such as specialized mobile radio (SMR), personal communications services (PCS), and any other evolving wireless radio communications technology which accomplishes a purpose similar to cellular mobile service.
means the providing by any person of telecommunications equipment or apparatus, or 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.
means the value proceeding or accruing from the sale of utility service within the city.
means all revenue and/or moneys received by the utility business, except for proceeds from loans, grants, customer contracts or payments received in settlement of insurance claims.
means any interim treatment, utilization or processing site engaged in solid waste handling. Transfer station, drop boxes, baling and compaction sites, source separation centers, and treatment are interim solid waste handling sites.
means the providing by any person of access to a local telephone network, local telephone network switching service, toll service, cellular telephone service, or coin telephone services, or in the providing of telephonic, video, data, or similar communication or transmission for hire, via local telephone network, toll line or channel, cable, microwave, or similar communication or transmission system. "Network telephone service" includes interstate service, including toll service, originating from or received on telecommunications equipment or apparatus in this state if the charge for the service is billed to a person in this state. "Network telephone service" does not include the providing of competitive telephone service, the providing of cable television service, nor the providing of broadcast services by radio or television stations.
means all putrescible and nonputrescible solid and semisolid wastes including, but not limited to, garbage, rubbish, ashes, industrial wastes, swill, sewage sludge, demolition and construction wastes, abandoned vehicles or parts thereof, and recyclable materials.
means the providing by any person of service consisting of the transfer of solid waste generated in or outside of the city from one mode of transportation to another. Solid waste is transferred from one mode of transportation to another whenever it has been placed in a sealed shipping container and is moved from any motor vehicle, barge, train or other carrier to another motor vehicle, barge, train or other carrier, irrespective of whether or not temporary storage occurs in the process. "Solid waste intermodal transfer service" does not include transfers in connection with solid waste treatment, utilization or processing at any interim solid waste handling site.
means the business of providing network telephone service, including cellular telephone service, cooperative or farmer line telephone companies or associations operating an exchange.
(Ord. 926 § 2, 1951; Ord. 1796 § 1, 1993; Ord. 1859 § 1, 1996; Ord. 2068 § 2, 2001; Ord. 2119 § 1, 2003; Ord. 2290 § 1, 2012)
After the first day of January, 1952, no person shall engage in or carry on any business, occupation, pursuit or privilege for which a license fee or tax is imposed by this chapter without first having obtained, and being the holder of, a valid and subsisting license so to do to be known as an "occupation license." Any taxpayer who engages in, or carries on, any business subject to tax hereunder without first obtaining his "occupation license" so to do shall be guilty of a violation of this chapter for each day during which the business is so engaged in, or carried on, and any taxpayer who fails or refuses to pay the license fee or tax, or any part thereof, on or before the due date shall be deemed to be operating without a license.
(Ord. 926 § 3, 1951)
All "occupation licenses" shall be personal and nontransferable, and shall be valid as long as the taxpayer shall continue in business and pay the tax accrued to the city under the terms of this chapter.
(Ord. 926 § 4, 1951)
There are levied and collected by the city license fees or occupation taxes from the persons on account of the business activities and in the amounts to be determined by the rates against gross revenue or gross income, as the case shall be, as follows:
A.
Upon every person engaged in or carrying on the business of selling or furnishing electric light and power, or either, a fee or tax equal to six percent of the total gross revenue from such business in the city;
B.
Upon every person engaged in or carrying on a telephone business, including but not limited to cellular telephone service, a fee or tax equal to six percent of the total gross income, including one hundred percent of the total gross income derived from intrastate toll telephone services, derived from the operation of such business within or partly within the city of Centralia. Gross operating income for the purposes herein shall not include income on that portion of network telephone service which represents charges to another telecommunications company for connecting fees, switching charges or carrier access charges relating to intrastate toll telephone services, or for access to, or charges for, interstate services;
C.
Upon every person engaged in or carrying on a water distribution business or selling or furnishing water, a fee or tax equal to ten percent of the total gross income from such business in the city;
D.
Upon every person engaged in or carrying on the business of selling or furnishing gas for heating or cooking, or either, a fee or tax equal to six percent of the total gross revenue from such business in the city;
E.
Upon every person engaged in or carrying on the business of wastewater collection and treatment, or either, a fee or tax equal to fourteen percent of the total gross income from such business in the city;
F.
Upon every person engaged in or carrying on the business of solid waste collection within the city in an amount equal to five percent of such person's total gross income from such business within the city. To the extent any person is performing such services pursuant to a contract with the city, gross income is defined as the total gross amount paid to the contractor by the city for such services;
G.
Upon every person engaged in or carrying on the business of solid waste intermodal transfer service, a fee or tax equal to eight percent of the total gross income from such business in the city;
H.
Upon every person engaged in or carrying on the business of cable television service, a fee or tax equal to eight percent of the gross revenue. Gross revenue shall include basic, expanded basic and premium service revenues, revenues from installation and equipment rental and sale, the applicable percentage of local advertising revenues, any leased access revenues, and revenues from any tiered or packaged services from such business in the city; and
I.
Upon every person engaged in or carrying on the business of storm and surface water management, a fee or tax equal to ten percent of the total gross income from such business in the city.
(Ord. 926 § 5, 1951; Ord. 1648 § 1, 1988; Ord. 1776 § 1, 1993; Ord. 1796 § 2, 1993; Ord. 1859 § 2, 1996; Ord. 2001 § 1, 1998; Ord. 2006 § 1, 1998; Ord. 2021 § 1, 1998; Ord. 2068 § 3, 2001; Ord. 2119 § 2, 2003; Ord. 2138 § 1, 2004; Ord. 2180 § 1, 2006; Ord. 2231 § 1, 2009; Ord. 2241 § 1, 2009; Ord. 2290 § 2, 2012)
A.
The rates or increase in rates for a water business, as set forth in CMC § 5.72.050, shall become effective January 1, 2005.
C.
The rates or increase in rates for an electric light and power or solid waste collection business, as set forth in CMC § 5.72.050, shall become effective as of July 1, 1998.
(Ord. 1648 § 2, 1988; Ord. 1726 § 1, 1991; Ord. 2001 § 1, 1998; Ord. 2021 § 2, 1998; Ord. 2068 § 4, 2001; Ord. 2231 § 2, 2009; Ord. 2241 § 2, 2009)
A.
There shall be deducted and excepted from the total gross revenue or income upon which the license fee or tax is completed so much thereof as is derived from transactions in interstate or foreign commerce, or from business done, services rendered, or property sold, with or to the United States or the state of Washington, and any amount or amounts paid by the taxpayer to the United States or the state of Washington, as excess taxes levied or imposed upon the sale or distribution of property or services, or as an occupation tax.
B.
There shall be deducted and excepted from the total gross income upon which the license fee or tax is computed all cash discounts allowed and actually granted to customers of the taxpayer.
C.
Nothing in this chapter shall be construed as requiring the payment of a license fee or tax which would constitute an unlawful burden or interference in violation of the constitution or laws of the United States, or which would be inconsistent with the constitution or laws of the state of Washington.
(Ord. 926 § 6, 1951; Ord. 1776 § 2, 1993; Ord. 1796 § 3, 1993; Ord. 2070 § 1 (part), 2001)
A.
Every taxpayer shall apply to the city clerk for an "occupation license," as required under Chapter 5.01 CMC, upon blanks or forms to be prepared and provided by the city clerk requesting such information as may be necessary to enable the city clerk to administer the provisions of this chapter. The taxpayer shall fill in such forms giving the information required, and such form shall be signed by the taxpayer or its lawfully authorized officer or agent. Upon the acceptance of such application by the city clerk, the city clerk shall thereupon issue to the taxpayer an "occupation license."
B.
Any person engaging in or carrying on more than one business, occupation, pursuit or privilege within the city shall make application for and procure an "occupational license" for each of the same.
(Ord. 926 § 7, 1951; Ord. 2070 § 1 (part), 2001)
Each person, association or organization engaging in an activity taxable under this chapter shall maintain records respecting that activity adequate to determine the taxpayer's tax liability under this chapter. Such records shall be kept and maintained for a period of not less than three years.
(Ord. 926 § 8, 1951; Ord. 2070 § 1 (part), 2001)
A.
For tax enforcement purposes, all books and records required to be kept and maintained under this chapter shall be subject to, and immediately made available for, inspection and audit by the finance director, during business hours, with or without notice, at the place where such records are kept.
B.
A taxpayer who does not keep all of the books and records required to be kept or maintained by this chapter in this jurisdiction so that the finance director may examine them conveniently, the taxpayer shall either:
1.
Produce all of the required books and records within this jurisdiction for such inspection within fifteen days following a request for inspection by the finance director; or
2.
Bear the actual cost of inspection by the finance director at the location where such books and records are located; provided, that a taxpayer choosing to bear these costs shall pay in advance to the finance director the estimated cost thereof, including but not limited to, round trip fare by the most rapid means, lodging, meals, and incidental expenses. The actual amount due, or to be refunded, for expenses shall be determined following said examination of the records.
(Ord. 2070 § 1 (part), 2001)
A.
A taxpayer who fails, neglects or refuses to produce such books and records, in addition to being subject to other civil and criminal penalties provided by this chapter, shall be subject to a jeopardy fee or tax assessment by the finance director.
B.
This penalty fee or jeopardy assessment shall be deemed prima facie correct and shall be the amount of tax owed, unless the taxpayer proves otherwise by competent evidence. The finance director shall notify taxpayer by mail of the amount of tax so determined, together with any penalty and/or interest, and the total of such amount shall thereupon become immediately due and payable.
(Ord. 2070 § 1 (part), 2001)
Any tax due and unpaid under this chapter and all penalties or fees shall constitute a debt to the city, a municipal corporation, and may be collected by court proceedings the same as any other debt in like amount which shall be in addition to all other existing remedies.
(Ord. 2070 § 1 (part), 2001)
The applications and returns made to the city clerk pursuant to the chapter shall not be made public, nor shall they be subject to the inspection of any person except the mayor, finance director, or agents, the city attorney, and members of the city council, provided, that the finance director, or the finance director's duly authorized agent, can disclose such information pursuant to those exceptions authorized under state law, RCW 82.32.330 and 42.17.310(1)(c).
(Ord. 926 § 9, 1951; Ord. 2070 § 1 (part), 2001)
A.
Every taxpayer shall file a monthly written return with the finance director on or before the fifteenth day of the following month.
B.
The return shall be made upon such form and including such information as the finance director shall require, accompanied by:
1.
If any and if required, a copy of the taxpayer's Washington State business and occupation tax returns filed with the Department of Revenue for the relevant tax year; and
2.
Whenever the taxpayer claims a deduction with respect to income taxed by another municipality, the return filed with that municipality for the relevant tax year.
If such documents are inadequate to allow calculation of the tax, the finance director may require the taxpayer to file a written return, containing such information as the finance director may reasonably require. In such case the director may require the taxpayer to produce the records of the business for audit at a location satisfactory to the city. |
C.
The finance director may extend the time for filing any return; provided, that the taxpayer shall pay interest on the amount of the tax from the original due date at the rate of one percent per month, or portion thereof, whenever the request is for an extension in excess of thirty days.
D.
If any taxpayer fails to file a return, the director shall determine the amount of the tax, notify the taxpayer in writing, and the tax shall be due within fourteen days of the notice.
(Ord. 926 § 10, 1951; Ord. 2070 § 1 (part), 2001)
A.
The taxpayer's return shall be accompanied by payment of the tax in U.S. funds. The finance director shall record the amount of the payment received and file the return. A return submitted without an accompanying payment of the tax due shall be returned to the taxpayer unfiled.
B.
If the finance director finds that a tax or penalty paid is:
1.
Less than the amount due, a statement shall be mailed to the taxpayer showing the balance due and the taxpayer shall, within three days from the date of mailing the statement, pay the balance due plus interest at the rate of twelve percent per year from the date of underpayment until paid;
2.
Greater than the amount due, a statement shall be mailed to the taxpayer showing the balance owed, accompanied by the amount of the overpayment.
(Ord. 2070 § 1 (part), 2001)
A.
Claims for refunds shall be submitted to the finance director no later than two years from the date the subject return was filed; otherwise such claims are barred.
B.
The finance director shall not make a claim for additional tax or penalty against a taxpayer more than four years from the date the subject return was filed.
(Ord. 2070 § 1 (part), 2001)
The city clerk shall have the power, subject to approval by the city council, and it shall be the city clerk's duty, from time to time, to adopt, publish and enforce rules and regulations for the administration of this chapter, which shall not be inconsistent with the terms hereof, and it is unlawful and a violation of this chapter to violate or fail to comply with any such rule or regulation.
(Ord. 926 § 11, 1951; Ord. 2070 § 1 (part), 2001)
If the taxpayer fails to apply for a license or submit a return, or if the finance director is dissatisfied with any return, such officer or designee may enter the premises of such taxpayer at any reasonable time to inspect the books and records, and may examine any person under oath administered by the finance director or designee, touching the matters inquired into; or the clerk may fix a time for the investigation of the correctness of the return, and may issue a subpoena to the taxpayer, or any person interested, to attend upon such investigation and there testify under oath administered by such officer or agent, in regard to the matters inquired into, and may by subpoena require the taxpayer, or any person, to bring with them such books, records and papers as may be necessary or convenient in such investigation.
(Ord. 926 § 12, 1951; Ord. 2070 § 1 (part), 2001)
If any taxpayer fails to apply for an "occupational license," or to submit a return and pay the fees and taxes imposed by this chapter within ten days after the same shall be due, the finance director shall ascertain and fix the amount thereof in accordance with the best information and belief and shall notify the taxpayer thereof, who shall be liable therefor in a suit or action brought by the city for the collection thereof.
(Ord. 926 § 13, 1951; Ord. 2070 § 1 (part), 2001)
It is unlawful for any person liable for tax or fees hereunder to fail or refuse to make application for a license, or to make tax returns when required, or to neglect or refuse to pay the fee or tax when due, or for any person to make any false or fraudulent application or return, or any false statement or representation in, or in connection with, any such application or return, or in any manner to fail to comply with the provisions hereof, or in any manner to hinder or delay the city, or any of its officers, from carrying out the provisions of this chapter.
(Ord. 826 § 14, 1951; Ord. 2070 § 1 (part), 2001)
A.
Any person violating or failing to comply with any of the provisions of this chapter shall be deemed guilty of a misdemeanor, and, upon conviction thereof, shall be punished by a fine of not to exceed one thousand dollars, plus costs and penalty assessments or by imprisonment in the city or county jail for a term not to exceed ninety days, or by both fine and imprisonment.
B.
Each day a violation of this chapter continues, constitutes a separate offense.
(Ord. 926 § 16, 1951; Ord. 2070 § 1 (part), 2001)
A.
Any taxpayer aggrieved by the amount of the fee or tax determined by the finance director to be due under the provisions of this chapter may appeal such determination to a hearing examiner appointed by the city to hear such appeals.
B.
The appeal shall be in writing and shall contain the following:
1.
The name and address of the taxpayer;
2.
A statement identifying the determination of the finance director from which the appeal is taken;
3.
A statement setting forth the grounds upon which the appeal is taken, and identifying the specific errors the finance director is alleged to have made in making his or her determination;
4.
A statement identifying the requested relief from the determination being appealed.
C.
The appeal must be filed with the city clerk within ten days from the date the taxpayer was mailed notice of the finance director's decision.
D.
The hearing examine shall conduct an appeal hearing, at which the appellant taxpayer and the finance director shall have the opportunity to be heard and to introduce evidence relevant to the subject of the appeal. The hearing examiner shall establish rules for such hearings consistent with the provisions of this section, including rules relating to the issuance and reconsideration of decisions.
E.
The appellant taxpayer shall have the burden of proving by the preponderance of the evidence that the determination of the finance director is erroneous.
F.
Appeal proceedings before the hearing examiner shall be tape recorded and all exhibits admitted by the examine shall be made part of the record.
G.
Following the hearing, the hearing examiner shall render a decision on the appeal and shall enter written findings and conclusions in support thereof. A copy of the findings, conclusions, and decision shall be mailed to the appellant taxpayer and the city clerk. The decision shall state the correct amount of the tax owing as determined by the hearing examiner.
H.
The decision of the hearing examiner shall be final and conclusive unless the same is appealed to the city council. Any such appeal must be filed with the city clerk within ten working days of the decision appealed from or any final decision on reconsideration thereof. Any such appeal shall be based solely on the record of the appeal hearing conducted by the hearing examiner.
I.
Any and all actions seeking judicial review of a city council decision under this section must be filed in the Lewis County superior court within ten calendar days following the date of the decision. Any action not brought within this time limit is barred.
(Ord. 2070 § 1 (part), 2001)