Ordinance 3384-14 Rev - Laserfiche WebLink

2. From January 1, 2016 to December 31, 2016, four percent of gross income. 3. After January 1, 2017, six percent of gross income. E. Upon every person engaged in or carrying on a solid waste service within the City of Everett, a tax equal to: 1. From the effective date of this Ordinance to December 31, 2015, two percent of gross income. 2. From January 1, 2016 to December 31, 2016, four percent of gross income. 3. After January 1, 2017, six percent of gross income. Section 6. Cellular telephone service—Income allocation and administration. A. Allocation of Income. 1. Service Address. Payments by a customer for the telephone service from telephones without a fixed location shall be allocated among taxing jurisdictions to the location of the customer's principal service address during the period for which the tax applies. 2. Presumption. There is a presumption that the service address a customer supplies to the taxpayer is current and accurate, unless the taxpayer has actual knowledge to the contrary. 3. Roaming Phones. When the cellular telephone service is provided while a customer is roaming outside the customer's normal cellular network area,the gross income shall be assigned consistent with the taxpayer's accounting system to the location of the originating cell site of the call, or to the location of the main cellular switching officer that switched the call. B. Dispute Resolution. If there is a dispute between or among the City and another city or cities as to the service address of a customer who is receiving cellular telephone services, and the dispute is not resolved by negotiation among the parties then the dispute shall be resolved by the City and the other city or cities by submitting the issue for settlement to the Association of Washington Cities ("AWC"). Once taxes on the disputed revenues have been paid to one of the contesting cities, the cellular telephone service shall have no further liability with respect to additional taxes, penalties, or interest on the disputed revenues so long as it promptly changes its billing records for future revenues to comport with the settlement facilitated by AWC. C. The director, as defined in EMC 3.19.020, is authorized to represent the City in negotiations with other cities for the proper allocation of cellular telephone service taxes imposed pursuant to this Ordinance. Section 7. Exemptions. The tax levied pursuant to this Ordinance is in lieu of any excise, privilege, or occupational tax based on gross proceeds under any chapters of Title 3, EMC with respect to activities specifically within the provisions of this Ordinance.Nothing herein shall be construed to exempt persons taxable under the provisions of this Ordinance from tax under any other chapters of Title 3, EMC, including but not limited to Chapter 3.24 EMC, Business and Occupation Tax, with respect to activities other than those specifically taxable within the provisions of this Ordinance. Page 4 of 8