Chapter 4.88
UTILITY TAX

Sections:

4.88.010    Water business, stormwater disposal business or sewage disposal business tax.

4.88.020    Sanitation, solid waste disposal or garbage disposal business tax.

4.88.030    Cable television system or service business tax.

4.88.040    Electric energy plants tax.

4.88.050    Natural gas business tax.

4.88.010 Water business, stormwater disposal business or sewage disposal business tax.

Upon any water business, stormwater disposal business, or sewage disposal business there shall be levied a utility tax on the total gross revenue derived from such business. The utility tax shall be an additional charge under the water, stormwater, and sewer rate schedules. The tax rate shall be eight percent. (Ord. 06-06 § 1, 2006; Ord. 05-25 § 1, 2005; Ord. 04-24 § 9, 2004).

4.88.020 Sanitation, solid waste disposal or garbage disposal business tax.

Upon any sanitation, solid waste disposal, or garbage disposal business, there shall be levied a utility tax equal to eight percent of the total gross revenue derived from such business. The utility tax shall be an additional charge under the sanitation service rate schedules. (Ord. 04-24 § 9, 2004).

4.88.030 Cable television system or service business tax.

Upon everyone engaged in the business of operating or conducting a cable television system or service, there shall be levied a utility tax equal to eight percent of the total gross revenue derived from gross subscriber revenues.

(1) For purposes of this section, “gross subscriber revenues” means and includes those revenues derived from the supplying of subscription service, that is, installation fees, disconnect and reconnect fees, fees for regular cable benefits including the transmission of broadcast signals and origination channels and per program or per channel charges.

(2) Twenty-five percent of the income derived from this tax shall be dedicated to and expended on improvements made to the Olympic Stadium field drainage project, and seventy-five percent of the income derived from this tax shall be dedicated to the general fund until such time as the costs of said improvements are paid in full, at which time all income derived from this tax shall be dedicated to the general fund.

(3) This tax shall be in effect for a period of nine years, beginning on January 1, 2003, and ending on December 31, 2011. (Ord. 04-24 § 9, 2004).

4.88.040 Electric energy plants tax.

There is levied and there shall be collected from every person or public utility district a tax for the act or privilege of engaging within this city in the business of operating works, plants or facilities for the generation, distribution and sale of electric energy; such tax shall be six percent of the gross revenues derived from said business in this city. (Ord. 04-24 § 9, 2004).

4.88.050 Natural gas business tax.

Upon any natural gas business there shall be levied a tax equal to six percent of the total gross operating revenues derived from the operation of such business within the city of Hoquiam. “Gross operating revenues,” for this purpose, shall not include charges which are passed on to the customer pursuant to tariffs required by regulatory order to compensate for the cost to the company of the tax imposed by this section. (Ord. 04-24 § 9, 2004).