In construing the provisions of this article, except where otherwise declared, apparent or clearly appearing from the context of the passage or section, the following definitions shall be applied:
A. 
"Quarter"
means first quarter, January 1st to March 31st; second quarter, April 1st to June 30th; third quarter, July 1st to September 30th; and fourth quarter, October 1st to December 31st.
B. 
"Person"
means any individual, firm, partnership, company, corporation, association, receiver, assignee, trustee in bankruptcy, trust, estate, joint venture, club, joint stock company, business trust, society or any group of individuals acting as a unit.
C. 
"Taxpayer"
means any person liable for the license fee or tax imposed by this chapter.
D. 
"Gross income"
means total receipts from the sale of tangible property and services in the city, and total receipts, including all sums earned or charged, whether received or not, by reason of the investment of capital in a business engaged in, including rentals, royalties, fees and other emoluments, however designated, in the city. Such gross income shall be computed without any deduction of the property sold, the cost of materials used, labor costs, overhead, service costs, interest or discounts paid, or any expense or deduction whatsoever, and without any deductions on account of losses, provided, in computing the same there shall be excluded therefrom (1) receipts or proceeds from the sale or use of real property or any interest therein, (2) proceeds from the sale of notes, bonds, mortgages, or other evidences of indebtedness, or stocks and the like, (3) amounts received from transactions in interstate or foreign commerce and from federal, state, county or municipal governments or political subdivisions thereof, (4) amounts received for service outside the corporate limits of Roslyn, and (5) concerning any telephone utility business, amounts received from long distance telephone service.
E. 
"Tax year" or "taxable year"
means the year commencing January 1st and ending December 31st of such year, or in lieu thereof.
F. 
"Telephone business"
means the business of providing access to a local telephone network, local telephone network switching service, toll service, cellular telephone service or coin telephone services, or providing telephonic, video, data or similar communication or transmission for hire, via a local telephone network, toll line or channel, cable, microwave, or similar communication or transmission system. It includes cooperative or farmer line telephone companies or associations operating an exchange. "Telephone business" does not include the providing of competitive telephone service, the providing of cable television service, nor the providing of broadcast services by radio and television stations.
G. 
"Competitive telephone 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.
H. 
"Cellular telephone service"
means a two-way voice and data telephone/telecommunications system based in whole or substantially in part on 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 services.
(Ord. 526 § 2.1, 1976; Ord. 531 § 2.1, 1976; Ord. 865 § 1, 1998; Ord. 1183 § 1 (Exh. A), 2021)
No person, firm or corporation shall engage in or carry on any business, occupation, act or privilege for which a license, fee or tax is imposed by this article without first having obtained, and being the holder of, a license to do so. Any person engaging in or carrying on more than one such business, occupation, pursuit or privilege within the city shall pay the tax so imposed separately for each of the same. The license required by this article is separate from and in addition to the general business licenses otherwise issued under this chapter.
(Ord. 526 § 2.2, 1976; Ord. 531 § 2.2, 1976; Ord. 865 § 1, 1998; Ord. 1183 § 1 (Exh. A), 2021)
Each person, firm or corporation required to procure a license under this article shall apply for such license with the city clerk during the period of the first day of January to and including the last day of February of every year, on such form as shall be provided by the city clerk. Each applicant on such form shall give such information as the city clerk shall deem reasonably necessary to enable the city to administer and enforce this chapter, including the name of the business, the business address, the type of business, the name of the owner or owners thereof or the major stockholders if a corporation, and each holder of a license shall immediately notify the city clerk during the year of any change in said information provided to the city.
(Ord. 526 § 2.3, 1976; Ord. 531 § 2.3, 1976; Ord. 1183 § 1 (Exh. A), 2021)
From and after 12:01 a.m. on June 1, 2011, there are levied quarterly license fees or taxes, 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 telephone business, a quarterly fee or tax equal to six percent of the total gross income from such business in the city during each quarter.
B. 
Upon every person engaged in or carrying on a business of selling or furnishing electric light and/or power, a quarterly fee or tax equal to six percent of the total gross income from such business in the city during each quarter.
C. 
Upon every person engaged in or carrying on a television or radio cable business, a quarterly fee or tax equal to six percent of the total gross income from such business in the city during each quarter.
(Ord. 526 § 2.4, 1976; Ord. 531 § 2.4, 1976; Ord. 1075 § 1, 2011; Ord. 1183 § 1 (Exh. A), 2021)
A. 
Service Address. Payments by a customer for the telephone service from telephones without a fixed location shall be allocated among taxing jurisdictions to the location of the customer's principal service address during the period for which the tax applies.
B. 
Presumption. There is a presumption that the service address a customer supplies to the taxpayer is current and accurate, unless the taxpayer has actual knowledge to the contrary.
C. 
Roaming Phones. When the service is provided while a subscriber is roaming outside the subscriber's normal cellular network area, the gross income shall be assigned consistent with the taxpayer's accounting system to the location of the originating cell site of the call, or to the location of the main cellular switching office that switched the call.
(Ord. 865 § 1, 1998; Ord. 1183 § 1 (Exh. A), 2021)
The fee or tax due for each quarter hereafter shall be due and payable to the city clerk on or before the last day of the month following the end of such quarter. For example, the quarterly tax for the first quarter shall be paid on or before April 30th.
(Ord. 526 § 2.5, 1976; Ord. 531 § 2.5, 1976; Ord. 1183 § 1 (Exh. A), 2021)
On or before the due date, the taxpayer shall file with the city clerk a written return upon such form and setting forth such information as the city clerk shall reasonably require, together with the payment of the fee or tax due. Each taxpayer shall keep records reflecting the amount of his or its said gross income and such records shall be open at reasonable times to the inspection of the city clerk or other duly authorized representative of the city for verification of said tax returns or for fixing the tax of a taxpayer who shall fail to make such returns. In the event the city clerk has cause to believe that an inaccuracy or mistake has occurred with respect to the computation of the tax due for any quarter, the city clerk shall so notify the taxpayer and the taxpayer shall immediately provide, at its expense, for an independent audit of the taxpayer's books and records with respect to the determination of gross income, which audit shall, upon its completion, be made available immediately to the city clerk.
(Ord. 526 § 2.6, 1976; Ord. 531 § 2.6, 1976; Ord. 1183 § 1 (Exh. A), 2021)
The tax shall be paid at the time the tax return is filed with the city clerk to the city treasurer by bank draft, certified check, cashier's check, personal check or money order or in cash. If payment is made by draft or check, the tax shall not be deemed paid until the check or draft is honored in the usual course of business; nor shall the acceptance of any sum by the treasurer be an acquittance or discharge of the tax due unless the amount of payment is in full and is the actual amount due.
(Ord. 865 § 1, 1998; Ord. 1183 § 1 (Exh. A), 2021)
If any person subject to this article shall fail to pay any fee or tax required by this article, within 15 days after the due date thereof, there shall be added to such fee or tax a penalty of 10 percent of the amount of such fee or tax, and any fee or tax due under this article and unpaid, and all penalties thereon, shall constitute a debt to the city and may be sued on as in other civil actions for debt, which remedy shall be in addition to all other remedies.
(Ord. 526 § 2.7, 1976; Ord. 531 § 2.7, 1976; Ord. 1183 § 1 (Exh. A), 2021)
Any money paid to the city through error or otherwise not in payment of the fee or tax imposed hereby or in excess of such fee or tax shall, upon request of the taxpayer, be credited against any tax due on or to become due from such taxpayer hereunder or, upon the taxpayer's ceasing to do business in the city, be refunded to the taxpayer; provided, however, that overpayments extending beyond one year prior to notification of the city shall not be refunded.
(Ord. 526 § 2.8, 1976; Ord. 531 § 2.8, 1976; Ord. 1075 § 2, 2011; Ord. 1183 § 1 (Exh. A), 2021)
The fees or taxes imposed and the license required under this article shall be in lieu of, and not in addition to, the business fees or taxes and license which may be required by Article I of this chapter.
(Ord. 526 § 2.9, 1976; Ord. 531 § 2.9, 1976; Ord. 1183 § 1 (Exh. A), 2021)
The city clerk is hereby authorized to adopt, publish and enforce, from time to time, such rules and regulations for the proper administration of this article as shall be necessary, or reasonable, and it shall be a violation of this article to violate or fail to comply with any such rule or regulation lawfully promulgated hereunder.
(Ord. 526 § 2.9-A, 1976; Ord. 531 § 2.10, 1976; Ord. 1183 § 1 (Exh. A), 2021)