3.41.030 Businesses subject to tax.
There is hereby levied upon all persons engaged in business activities taxable under this chapter a tax in the amounts to be determined by the application of the respective rates against gross income of such taxpayer. Taxpayers engaged in or carrying on the business shall be charged with collection of the tax as a condition of doing business, and the tax shall be levied thereafter upon their subscribers at the rate set forth below.
A. Upon every person engaged in or carrying on a telephone business, as defined in RCW 82.04.065, as said statute presently exists or is hereafter amended, a tax equal to six percent of the total gross income, including revenues for intrastate toll, derived from the operation of such business within the city. To the extent permitted by applicable federal and Washington State law, any telecommunications services provided by a cable operator (as defined in 47 U.S.C. Section 522(5)) or other persons over cable television facilities owned or controlled by a cable operator shall be taxable hereunder.
B. Upon every person engaged in or carrying on the sale of cellular telephone service, a tax equal to six percent of the total gross income derived from the operation of such business within the city.
C. Upon every person engaged in the business of operating or providing pager service, a tax equal to six percent of the total gross income derived from the operation of such business within the city.
D. Upon every person engaged in or carrying on the business of cable television service, a tax equal to six percent of the total gross income derived from the operation of such business within the city.
E. Upon every person engaged in or carrying on the business of solid waste collection, a tax equal to six percent of the total gross income derived from the operation of such business within the city.
F. Upon every person engaged in or carrying on the business of electricity service, a tax equal to six percent of the total gross income derived from the operation of such business within the city.
G. Upon every person engaged in or carrying on the business of gas distribution, a tax equal to six percent of the total gross income derived from the operation of such business within the city.
H. Commencing on January 1, 2015, upon every person engaged in or carrying on the business of sewerage operation (which includes surface water drains and outfalls), a tax equal to six percent of the total gross income derived from the operation of such business within the city.
I. Commencing on January 1, 2015, upon every person engaged in or carrying on the business of water distribution operation, a tax equal to six percent of the total gross income derived from the operation of such business within the city. (Ord. 3104 § 1, 2014; Ord. 3044 § 1, 2013; Ord. 2864 § 2, 2010; Ord. 2830 § 2, 2010; Ord. 2746 § 2, 2008; Ord. 2645 § 1, 2006)