See also Chapters 4-1 and 4-1A.
No person, firm or corporation shall engage in or carry on any business, occupation, act or privilege for which a tax is imposed by section 4-1B-3 without first having obtained, and being the holder of, a city business license as set forth in section 4-1A-5.
(Ord. 331, 7-8-1985; amd. 2006 Code; Ord. 932, 11-23-2015)
Effective January 1, 2011, there shall be levied an annual tax, as follows:
A. 
Electricity: There is levied upon and there shall be collected from every person, firm or corporation engaged in furnishing, for a monetary consideration, the city and the inhabitants thereof with electricity and electrical energy for lighting, heating, power and other public purposes, within or partly within the city limits, an annual tax for the privilege of so doing, such tax to be equal to six percent (6%) of the total gross subscriber revenues from business and residential electrical power service in the city; provided, however, that individual users of said service shall not be taxed in excess of the sum of five hundred dollars ($500.00) per month, and any tax as to said individual user of said service, above the sum of five hundred dollars ($500.00) per month, is abated.
B. 
Telephone:
1. 
Definitions.
CELLULAR SERVICE:
Any two (2) way voice and/or data telephone or similar communications system device based in whole or in substantial part on wireless radio communications, including cellular mobile services of all kinds and applications, and which is not subject to regulation by the Washington State Utilities and Transportation Commission that conflicts with or overrides this chapter. Cellular telephone service includes other wireless radio communications services including, without limitation, specialized mobile radio, paging services, personal communications, and data services, and any other evolving wireless radio communications technology that accomplishes a purpose substantially similar to cellular service and also includes services that combine cellular and cable services. Cellular service is included within the definition of "telephone business" for the purposes of this chapter.
COMPETITIVE TELEPHONE SERVICE:
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 RCW Title 80 and for which a separate charge is made.
TELEPHONE BUSINESS:
The business of providing access to a local telephone network, a local telephone network switching service, toll 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, 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, or the providing of cable television service.
2. 
Tax Imposed: There is levied upon, and there shall be collected from, every person, firm or corporation engaged in carrying on a telephone business for hire, within or partly within the corporate limits of the city, an annual tax for the privilege of so doing, such tax to be equal to six percent (6%) of the total gross operating revenues, including revenues from intrastate toll, derived from the operation of such businesses within the city. The gross operating revenues for this purpose shall not include charges which are passed on to the subscribers by a telephone company pursuant to tariffs required by regulatory order to compensate for the cost to the company of the tax imposed by this article.
C. 
Natural Or Manufactured Gas: There is levied upon, and there shall be collected from, every person, firm or corporation engaged in furnishing, for a monetary consideration, the city and the inhabitants thereof with natural gas or manufactured gas for lighting, heating, power and other public purposes, within or partly within the city limits, an annual tax for the privilege of so doing, such tax to be equal to six percent (6%) of the total gross subscriber revenues from business and residential gas service, both natural and manufactured, in the city; provided, however, that individual users of said service shall not be taxed in excess of the sum of five hundred dollars ($500.00) per month, and any tax, as to said individual user of said service, above the sum of five hundred dollars ($500.00) per month, is abated.
D. 
Garbage: There is levied upon, and there shall be collected from, every person, firm or corporation engaged in furnishing garbage service within or partly within the city limits, an annual tax for the privilege of so doing, such tax to be equal to six percent (6%) of the total gross income from such business within the city.
E. 
Water: There is levied a tax on the sale, delivery or distribution of water by the water utility, and for the privilege of carrying on said business, an annual tax to be equal to twelve percent (12%) of the total gross income derived from the sale of such water to ultimate users within the city; provided, however, that there shall not be any tax levied for the installation charges of said utility.
F. 
Cable Television: There is levied upon, and there shall be collected from, every person, firm or corporation engaged in or carrying on the business of cable communications within the corporate limits of the city tax equal to ten percent (10%) of the total gross income from gross subscriber revenues in the city during the period for which the tax is due. For the purposes of this chapter, "gross subscriber revenues" means and includes those revenues derived from the supplying of subscription services, that is, installation fees, disconnect and reconnect fees, fees for regular cable benefits including the transmission of broadcast signals and access and origination channels and per-program or per-channel charges; it does not include leased channel revenue, advertising revenue, or any other income derived from the system.
(Ord. 845, 10-25-2010; Ord. 932, 11-23-2015; Ord. 939, 5-23-2016)
In computing said annual tax, there shall be deducted from said gross operating revenues the following items:
A. 
Credit Losses: The amount of credit losses and uncollectibles actually sustained by the taxpayer.
B. 
Interstate Or Foreign Commerce: Amounts derived from transactions in interstate or foreign commerce or from any business which the city is prohibited from taxing under the constitutions of the United States or the state of Washington.
C. 
Utilities: Amounts derived from payments by the city for utilities actually used by the city, and the city is exempted from the payment of any taxes imposed by section 4-1B-3 of this article on utilities actually used by the city.
(Ord. 329, 5-30-1985)
A. 
Due Date Described; Filing Of Return:
1. 
"Due date" of the taxes described within this article refers to the date that the taxes are owed to the city of Roy and must be paid as specified in subsection B of this section.
2. 
On or before the date due, the taxpayer shall file with the city clerk-treasurer a written return upon the proper form setting forth such information as the city clerk-treasurer shall reasonably require, together with the payment of the amount of the tax due.
B. 
The tax imposed by section 4-1B-3 shall be due and payable quarterly, as follows:
1. 
On January 31 of each year for the fourth quarter of the previous year; on April 30 of each year for the first quarter of the year; on July 31 of each year for the second quarter of the year; and on October 31 of the year for the third quarter of the year.
2. 
Provided, however, that in the event the tax for any quarter is under fifty dollars ($50.00), then the tax shall be due and payable on July 31 for the first six (6) months of the year, and January 31 of the subsequent year for the second half of the year.
3. 
Provided, however, that in the event the tax for any quarter is under five dollars ($5.00), then the tax shall be due and payable on January 31 for the previous calendar year.
(Ord. 566, 10-26-1998; amd. 2006 Code; Ord. 932, 11-23-2015)
Each taxpayer shall keep records reflecting the amount of his gross operating revenues, and such records shall be open at all reasonable times to the inspection of the city clerk-treasurer, or her duly authorized sub-ordinates, for verification of the tax returns or for the fixing of the tax of a taxpayer who fails to make such returns.
(Ord. 329, 5-30-1985)
If any person, firm or corporation subject to this article fails to pay any tax required by this article within thirty (30) days after the due date thereof, there shall be added to such tax a penalty of ten percent (10%) of the amount of such tax, and any tax due under this article and unpaid, and all penalties thereon, shall constitute a debt to the city and may be collected by court proceedings, which remedy shall be in addition to all other remedies.
(Ord. 329, 5-30-1985)
Any money paid to the city through error or otherwise not in payment of the tax imposed hereby or in excess of such tax shall, upon request of the taxpayer, be credited against any tax due or to become due from such taxpayer hereunder or, upon the taxpayer ceasing to do business in the city, be refunded to the taxpayer.
(Ord. 329, 5-30-1985)
The city clerk-treasurer is 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 and it is a violation of this article to violate or to fail to comply with any such rule or regulation lawfully promulgated hereunder.
(Ord. 329, 5-30-1985)
Any person, firm or corporation subject to this article who fails or refuses to apply for an occupation license or to make said tax returns or to pay said tax when due, or who makes any false statements or representation in, or in connection with, any such application for an occupation license on such tax return, or otherwise violates or refuses or fails to comply with this article, shall be guilty of a misdemeanor and, upon conviction thereof, shall be subject to penalty as provided in section 1-4-1 of this code.
(Ord. 329, 5-30-1985; amd. 2006 Code)