3.12.030 Amount.
There is levied and there shall be collected from every person, firm, or corporation engaged in the business activities hereinafter set forth, for the act or privilege of engaging in such activities within the Town, a tax to be known as a “utility tax” in the amounts to be determined by the application of the rates herein stated against gross income, as follows:
(1) Upon every person, firm or corporation engaged in or carrying on a business of sale, delivery or distribution of electricity and electrical energy, a tax equal to four percent of the total gross income derived from the sales of such electricity to ultimate users in the Town, provided that there shall not be any such tax levied upon installation charges for electrical units.
(2) Upon the Town of Garfield a tax equal to six percent of the total, gross income derived from furnishing water, sewer, and garbage disposal services.
(3) Upon every person firm or corporation engaged in or carrying on a telephone business, a tax equal to six percent of the total gross operating income, including income from intra-state tolls derived from the operation of such businesses within the Town.
The statutory definitions of “telephone business” and “competitive telephone service,” as set forth in RCW 82.04.065 and as hereafter amended, are adopted for purposes of this Chapter. “Telephone business” does not include the providing of competitive telephone services, nor the providing of cable television services, but does include the providing of cellular telephone service. (Ord. 429-N, §1, 2013; Ord. 344-N, §7, 2008)