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I <br /> Section 8. Deductions. <br /> A. The following are deducted from the total gross income upon which the tax is computed: <br /> 1. That portion of the gross income derived from charges to another <br /> telecommunications company, as defined in RCW 80.04.010, for connecting fees, switching <br /> charges,or carrier access charges relating to intrastate toll telephone services, or for access to, or <br /> charges for, interstate services. <br /> 2. Charges by a taxpayer engaging in a telephone business to a telecommunications <br /> company, as defined in RCW 80.04.010,for telephone service that the purchaser buys for the <br /> purpose of resale. <br /> 3. Adjustments made to a billing or to a customer account or to a <br /> telecommunications company accrual account in order to reverse a billing or charge that had <br /> been made as a result of third-party fraud or other crime and was not properly a debt of a . <br /> customer. <br /> 4. Charges to cellular telephone service subscribers passed on to compensate for the <br /> cost to the company of the tax imposed by this Ordinance. <br /> B. There shall be allowed,as a deduction as to cellular telephone service, cash discounts and <br /> credit losses actually sustained by a taxpayer who keeps their books on an accrual basis. <br /> C. In computing tax,there may be deducted from the measure of the tax amounts derived <br /> from business which the City is prohibited from taxing under the Constitution of the State of <br /> Washington or the Constitution of the United States. <br /> • <br /> Section 9. Monthly Payment. <br /> The tax imposed by this Ordinance shall be due and payable monthly and is due on or before the <br /> last day of the next month. <br /> • <br /> Section 10. Municipal bus system. <br /> There are levied and shall be collected anneal license fees or occupation taxes on account of <br /> businesses or privileges,and in the amount fixed as follows:Upon every person engaged in or <br /> carrying on a municipal bus transportation system within the City for the transportation of <br /> passengers for hire,the sum of twenty-five dollars for each vehicle used in transportation of <br /> passengers for hire in connection with said business. <br /> Section 11. Natural Gas Use Tax. <br /> A. Tax Imposed. There is fixed and imposed upon every person a use tax for the privilege <br /> of using natural gas or manufactured gas in the city of Everett as a consumer. <br /> B. Rate. The tax is fixed and imposed in an amount equal to the value of the article used by <br /> the consumer multiplied by the rate of six percent. <br /> The"value of the article used" shall have the meaning set forth in RCW 82.12.010(7)(a) and <br /> does not include any amounts that are paid for the hire or use of a natural gas business in <br /> Page 5 of 8 <br /> 6 <br />