3.28.050 Business subject to utility tax.
There is hereby levied and shall be collected a tax on account of the business activities described herein, and in the amounts to be determined by the application of the rates against gross income, as follows:
A. Upon every person engaged in or carrying on a telephone business, a tax equal to six percent of the gross income derived from the operation of such business within the city of Everett.
1. The utility tax imposed in this section shall not apply to any telephone business whose gross income derived from the operation of such business within the city of Everett is equal to or less than four hundred dollars during any calendar year, or is equal to or less than one hundred dollars during any quarter if reporting on a quarterly basis. The yearly four hundred dollar threshold and the quarterly one hundred dollar threshold will be adjusted annually as set forth in subsection (A)(2) of this section.
2. Tax Obligation Threshold Adjustment. The office of the clerk shall administratively adjust annually the yearly threshold provided for in subsection (A)(1) of this section in an amount equal to the annual change in the June-to-June Consumer Price Index (CPI-U) (1982-84=100) for the Seattle-Tacoma-Bremerton area as published by the United States Department of Labor (CPI), compounded from the base year of 2023. To calculate the adjustment, the yearly threshold established in subsection (A)(1) of this section will be multiplied by one plus the compounded annual change in the CPI between the current year and 2023. The amount of the yearly threshold so calculated will be adjusted in increments of one hundred dollars, rounding upward to the nearest one hundred dollar increment. The office of the clerk shall administratively adjust annually the quarterly threshold provided for in subsection (A)(1) of this section so that it is equal to one-fourth of the yearly threshold.
B. Upon every person engaged in or carrying on a gas business within the city of Everett, a tax equal to six percent of gross income. Provided, however, that with regards to any sales of natural gas that are exempt from the tax imposed under Chapter 82.16 RCW, as provided in Section 301 of Chapter 216, Laws of 2014 (ESSB 6440), the rate of taxation will be equal to that imposed by EMC 3.24.050(4).
C. Upon every person engaged in or carrying on a light or power business, a tax equal to six percent of the gross income derived from the sale of electricity within the city of Everett, exclusive of revenues derived from the sale of electricity for purposes of resale.
D. Upon every person engaged in or carrying on a cable television service within the city of Everett, a tax equal to:
1. From the effective date of the ordinance codified in this chapter to December 31, 2015, two percent of gross income.
2. From January 1, 2016, to December 31, 2016, four percent of gross income.
3. After January 1, 2017, six percent of gross income.
E. Upon every person engaged in or carrying on a solid waste service within the city of Everett, a tax equal to:
1. From the effective date of the ordinance codified in this chapter to December 31, 2015, two percent of gross income.
2. From January 1, 2016, to December 31, 2016, four percent of gross income.
3. After January 1, 2017, six percent of gross income. (Ord. 3883-22 § 1, 2022; Ord. 3384-14 § 5, 2014.)