2014/06/18 Council Agenda Packet

Section 8. Deductions. A. The following are deducted from the total gross income upon which the tax is computed: 1. That portion of the gross income derived from 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. 2. Charges by a taxpayer engaging in a telephone business to a telecommunications company, as defined in RCW 80.04.010, for telephone service that the purchaser buys for the • purpose of resale. . 3. Adjustments made to a billing or to a customer.account or to a telecommunications company accrual account in order to reverse a billing or charge that had been made as a result of third-party fraud or other crime-and was not properly a debt of a customer. 4. Charges to cellular telephone service`subscribers passed on to compensate for the cost to the company of the tax imposed by this Ordinance. •- B. There shall be allowed, as a deduction as to cellular telephone service;'cash discounts and credit losses actually sustained by a.taxpayer who keeps their hooks on an accrual=basis. C. In computing tax,there may be deducted from,the:total gross income upon which the tax is computed,the measure of the tax amounts•derived from business which the City is prohibited from taxing under the Constitution or laws-of the State of Washington or the Constitution or laws of the United States. • Section 9. Monthly:'Payment. The tax imposed by this Ordinance shall be due andtpayable monthly and is due on or before the last day of the next;m onth. Section 10 Municipal bus.system:. There are levied and shall becollected annual license fees or occupation taxes on account of businesses or privileges, and irithe amount fixed as follows: Upon every person engaged in or carrying on a municipal bus trari ortation system within the City for the transportation of passengers for hire,the sum of twenty-five dollars for each vehicle used m transportation of passengers for hire in coinectionywith said business. Section 11. Natural Gas Use Tax. A. Tax Imposed. There is fixed and imposed upon every person a use tax for the privilege of using natural gas or manufactured gas in the city of Everett as a consumer. B. Rate. The tax is fixed and imposed in an amount equal to the value of the article used by the consumer multiplied by the rate of six percent. The`value of the article used" shall have the meaning set forth in RCW 82.12.010(7)(a) and does not include any amounts that are paid for the hire or use of a natural gas business in Page 5 of 8 ' 24