3.76.040 Rates and measure of tax-.
The utility tax shall be determined by applying the rates herein established against the gross value of products, including by-products, gross proceeds of sales or gross income of business, as the case may be, for each quarterly period.
A. Upon any telephone business there shall be levied a tax equal to six percent of the total gross operating revenues, including one hundred (100) percent of revenues from intrastate toll, derived from the operation of such business within the city of Aberdeen. Gross operating revenues for this purpose shall not include charges to another telecommunications company, as defined in RCW 80.04.010 for connecting fees, switching charges, or carrier access charges relating to intrastate toll telephone services, or for access to, or charges for, interstate services.
B. Upon any person engaging or carrying on the business of manufacturing or distributing electric energy, the tax with respect to such business shall be equal to six percent of the total gross revenue from business and residential service and/or sale in the city of Aberdeen.
C. Upon any person engaging or carrying on the business of selling and/or distributing natural gas, the tax with respect to such business shall be equal to six percent of the total gross revenue from business and residential service and/or sale in the city of Aberdeen.
D. Upon any person engaging or carrying on the business of providing cable television services, the tax with respect to such business shall be equal to four and one-half percent (4.5%) of the total gross revenue from business and residential service or sales in the city of Aberdeen.
Prior to the adoption of 6569 on 12/29/2014, Section 3.76.040 read as follows.
The utility tax shall be determined by applying the rates herein established against the gross value of products, including by-products, gross proceeds of sales or gross income of business, as the case may be, for each quarterly period.
A. Upon any telephone business there shall be levied a tax equal to six percent of the total gross operating revenues, including one hundred (100) percent of revenues from intrastate toll, derived from the operation of such business within the city of Aberdeen. Gross operating revenues for this purpose shall not include charges to another telecommunications company, as defined in RCW 80.04.010 for connecting fees, switching charges, or carrier access charges relating to intrastate toll telephone services, or for access to, or charges for, interstate services.
B. Upon any person engaging or carrying on the business of manufacturing or distributing electric energy, the tax with respect to such business shall be equal to six percent of the total gross revenue from business and residential service and/or sale in the city of Aberdeen.
C. Upon any person engaging or carrying on the business of selling and/or distributing natural gas, the tax with respect to such business shall be equal to six percent of the total gross revenue from business and residential service and/or sale in the city of Aberdeen.
Prior to the adoption of 6444 on 08/29/2007, Section 3.76.040 read as follows.
The utility tax shall be determined by applying the rates herein established against the gross value of products, including by-products, gross proceeds of sales or gross income of business, as the case may be, for each quarterly period.
A. Upon any telephone business there shall be levied a tax on the total gross operating revenues, including one hundred (100) percent of revenues from intrastate toll, derived from the operation of such business within the city of Aberdeen. Gross operating revenues for this purpose shall not include charges to another telecommunications company, as defined in RCW 80.04.010 for connecting fees, switching charges, or carrier access charges relating to intrastate toll telephone services, or for access to, or charges for, interstate services. The rate of the telephone utility tax shall be as follows:
1. Effective January 1, 1988, the rate shall be 6.6%;
2. Effective January 1, 1989, the rate shall be 6.4%;
3. Effective January 1, 1990, the rate shall be 6.2%;
4. Effective January 1, 1991, the rate shall be 6.0%.
B. Upon any person engaging or carrying on the business of manufacturing or distributing electric energy, the tax with respect to such business shall be equal to six percent of the total gross revenue from business and residential service and/or sale in the city of Aberdeen.
C. Upon any person engaging or carrying on the business of selling and/or distributing natural gas, the tax with respect to such business shall be equal to six percent of the total gross revenue from business and residential service and/or sale in the city of Aberdeen. (Prior code § 5.05.210)