3.16.030 Telephone Business – Levy of Tax.
A. Upon any telephone business there shall be levied a tax equal to six (6) percent of the total gross operating revenues, including revenues from intrastate toll, derived from the operation of such businesses from the City of Snohomish. Gross operating revenues, for this purpose, shall not include charges which are passed on to the subscribers by a telephone company pursuant to tariffs required by regulatory order to compensate for the cost to the company of the tax imposed by this section.
B. Payments to Start.
1. Businesses with monthly gross income of five thousand dollars ($5,000.00) or more per month that is taxable under this chapter shall pay said tax on their monthly gross income on a monthly basis, by the twenty-fifth day of the following month.
2. All other businesses shall pay said tax on their quarterly gross income on a quarterly basis, by the twenty-fifth day of the month following each quarter. The quarterly periods are as follows:
a. First quarter – January, February, March;
b. Second quarter – April, May, June;
c. Third quarter – July, August, September;
d. Fourth quarter – October, November, December.
3. Whenever a taxpayer commences to engage in business during any monthly or quarterly period, as applicable, their first return and license fee or tax shall be based upon and cover the portion of the applicable monthly or quarterly period during which they engaged in business.
4. First payments and returns under this chapter shall be for gross income derived during the first month or quarter, as applicable, of the taxable year as defined in this section, and the tax and returns shall be made as applicable on a monthly or quarterly basis thereafter, the payments to be due and payable as provided in subsections (B)(1) and (B)(2) of this section. Like payments and returns shall be made on a monthly or quarterly basis thereafter, the payments to be due and payable as provided in subsections (B)(1) and (B)(2) of this section. (Ord. 1630, 1987; Ord. 2435, 2022)