Ordinance 3384-14 Rev - Laserfiche WebLink

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. 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 books on an accrual basis. C. In computing tax, there may be deducted from, the total gross income upon which the tax is computed, 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 and payable monthly and is due on or before the last day of the next month. Section 10. Municipal bus system. There are levied and shall be collected annual license fees or occupation taxes on account of businesses or privileges, and in the amount fixed as follows: Upon every person engaged in or carrying on a municipal bus transportation system within the City for the transportation of passengers for hire, the sum of twenty-five dollars for each vehicle used in transportation of passengers for hire in connection with 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 transporting the gas subject to tax under this Section if those amounts are subject to tax under Section 5 of this Ordinance or a tax imposed under RCW 35.21.870. Page 5 of 8