(Exercise of revenue license power. Ord. 27297 § 1, 2004-11-23; repealed by Ord. 28539 Ex. D, 2018-11-06)
There is hereby levied upon and shall be collected from every person engaging in or carrying on the (1) electricity business, a tax equal to 6 percent of the total gross income from such business conducted within the City, and on those persons engaged in or carrying on the (2) solid waste collection business, a tax equal to 8 percent of the total gross income from such business conducted within the City.
Activity
Tax Rate
Electricity Business
6%
Solid Waste Collection Business
8%
(Ord. 27297 § 1, 2004-11-23; Ord. 28339 Ex. A, 2015-12-08; Ord. 28539 Ex. D, 2018-11-06; Ord. 28933 Ex. A, 2024-01-16; Ord. 29092, 2026-02-24)
For purposes of this chapter, the following definitions shall be applied:
“Electricity business”
means the business of producing, transmitting, distributing, or selling electricity.
“Recyclable material”
shall have the same meaning as that term is given pursuant to Chapter 12.09 of the Tacoma Municipal Code, as now or may hereafter be amended.
“Solid waste”
shall have the same meaning as that term is given pursuant to Chapter 12.09 of the Tacoma Municipal Code, as now, or may hereafter be amended.
“Solid waste collection business”
means the business of collecting and/or receiving solid waste for transfer, processing, treatment, storage, or disposal including, but not limited to, all collection services, public or private dumps, transfer stations, and similar operations.
(Ord. 27297 § 1, 2004-11-23; Ord. 28933 Ex. A, 2024-01-16)
The tax imposed by this chapter shall be due and payable in monthly installments. Persons with gross income of less than $20,000 per month may pay the tax imposed by this chapter in quarterly installments.
(Ord. 27297 § 1, 2004-11-23; Ord. 28539 Ex. D, 2018-11-06; Ord. 28933 Ex. A, 2024-01-16)
A. 
In computing tax imposed by this chapter, the following items may be deducted from the gross income.
1. 
Taxes collected as trust funds. Amounts collected from consumers to satisfy third party obligations to pay taxes such as the retail sales tax, use tax or customer excise tax.
2. 
Service of Collecting, Hauling and/or Processing Commercial Recyclable Materials.
a. 
For tax periods January 1, 2024, through December 31, 2024, a solid waste collection business that is issued a permit in 2024 under TMC § 12.09.070C.1 may deduct one-hundred percent (100%) of its gross income derived from the service of collecting commercial recyclable materials.
b. 
For tax periods beginning January 1, 2025, a solid waste collection business that has a current special permit issued under TMC § 12.09.070 may deduct a percent of its gross income derived from the service of collecting, hauling and/or processing commercial recyclable materials. The Recycling Rate is calculated and certified annually as outlined in TMC § 12.09.070E The annual certified Recycling Rate determines the amount of tax deduction for the subsequent calendar year as follows:
Tier
Recycling Rate
Tax Deduction
0
0%-1%
None
1
2% - 25%
12.5%
2
26% - 50%
37.5%
3
51% - 75%
62.5%
4
76% - 100%
100%
3. 
Uncollected accounts, if the books of the business are on an accrual basis as distinguished from a cash basis.
4. 
Business activity of any person to which tax liability is specifically imposed under the provisions of Chapter 6A.100 (Utilities Gross Earnings Tax).
B. 
Income excluded or deducted from the measure of tax under this chapter as a result of this section may be taxable under another chapter within Subtitle 6A, as appropriate.
(Ord. 27297 § 1, 2004-11-23; Ord. 28539 Ex. D, 2018-11-06; Ord. 28933 Ex. A, 2024-01-16; Ord. 29009 Ex. A, 2024-12-17)
A. 
In computing tax imposed by this chapter, the following items may be deducted from the gross income.
1. 
There may be deducted from the total gross income upon which the tax is computed, the amount of wholesale sales of electricity to Tacoma Power.
2. 
Uncollected accounts, if the books of the business are on an accrual basis as distinguished from a cash basis.
3. 
Business activity of any person to which tax liability is specifically imposed under the provisions of Chapter 6A.100 (Utilities Gross Earnings Tax).
4. 
Amounts received through contemplated or actual condemnation proceedings or on account of any federal, state, or local public work project.
5. 
Amounts received as compensation or reimbursement for damages of any property of the utility.
6. 
Taxes collected as trust funds. Amounts collected from consumers to satisfy third party obligations to pay taxes such as the retail sales tax, use tax or customer excise tax.
B. 
Income excluded or deducted from the measure of tax under this chapter as a result of this section may be taxable under another chapter within Subtitle 6A, as appropriate.
(Ord. 28933 Ex. A, 2024-01-16; Ord. 29009 Ex. A, 2024-12-17)
(Overpayment of tax. Ord. 27297 § 1, 2004-11-23; Ord. 28539 Ex. D, 2018-11-06; Ord. 28593 Ex. A, 2019-07-02; repealed by Ord. 29009 Ex. A, 2024-12-17)