cityofalbany.net

Chapter 3.04
PRIVILEGE TAX – ELECTRICAL POWER AND LIGHT BUSINESS

Sections:

3.04.010    Definitions.

3.04.020    Amount of tax.

3.04.030    Payment.

3.04.040    Exceptions and deductions.

3.04.050    Books of account.

3.04.060    Failure to make return.

3.04.070    Liens.

3.04.080    Waiver of free service.

3.04.010 Definitions.

In construing the provisions of this chapter, the following definitions shall be applied, unless otherwise stated:

(1) “Person” means any company, corporation, association, partnership or individual.

(2) “Taxpayer” means any person subject to the payment of the tax herein provided.

(3) “Electrical power and light business” means the business of selling, at wholesale or retail, electrical energy.

(4) “Gross operating revenue” means revenue accruing from the electrical power business transacted within the corporate limits of the City. In case the taxpayer is a public utility, subject to regulation under the statutes of Oregon, gross operating revenue means that amount required to be credited by the taxpayer to the taxpayer’s operation within the City under the uniform system of accounts prescribed by the regulatory body of the State having jurisdiction. There shall be no deduction for the cost of commodity, cost of materials used, labor, interest, discount, delivery costs and other expenses, unless otherwise provided in this chapter. (Ord. 3404 § 1, 1969).

3.04.020 Amount of tax.

The occupational tax upon the electric light and power business for the privilege of engaging in business within the City is hereby continued. The tax shall be in an amount equal to five percent of the gross revenue of the business during the calendar month next preceding the date of payment of tax, less the deductions and exclusions herein provided. (Ord. 4961 § 1, 1991; Ord. 4884 § 1, 1989; Ord. 3404 § 2, 1969).

3.04.030 Payment.

The tax shall be payable on or before January 31, 1990 for calendar year 1989. On February 20, 1990 the tax for the month of January 1990 shall be paid and shall be paid monthly thereafter on the 20th of each month for the preceding month. The taxpayer shall furnish to the City with each payment a written statement showing the amount of gross revenue of the taxpayer within the City for the period covered by the payment. (Ord. 4884 § 1, 1989; Ord. 3404 § 3, 1969).

3.04.040 Exceptions and deductions.

There shall be excepted and deducted from the total gross operating revenues, revenues derived from the sale of electric energy at wholesale in interstate commerce or from business done with the government of the United States, or any agency thereof, and after deducting therefrom all uncollectible revenues within the City and any amounts paid to the United States or the State of Oregon as excise, occupation or business taxes upon the sale or distribution of electric service in the City. (Ord. 3404 § 4, 1969).

3.04.050 Books of account.

Each taxpayer shall keep books of account which properly reflect the amount of gross operating revenue. The books of account shall be open to the inspection of the City Manager for the purpose of verifying the required amount of tax to be paid. (Ord. 3404 § 5, 1969).

3.04.060 Failure to make return.

If the taxpayer fails to make a return or the City Manager is dissatisfied as to the correctness of the return, the City Manager may fix a time and place for the investigation of the incorrectness of the return, and may, by subpoena, require the taxpayer to produce for investigation such books of account as may be necessary to properly ascertain the amount of tax due. After ascertaining the proper amount of taxes due, the City Manager shall notify the taxpayer of his/her findings. If additional tax is due and is not paid within 10 days after receipt of the notice, the City Manager shall notify the City Attorney to enforce collection of the same. It is unlawful for any person liable to tax hereunder to fail to make a return or to fail to pay the tax when due, or for any person to make any false or fraudulent return or false statement or representations in connection with any such return or to allow or to abet another in any attempt to evade payment of tax or failure to appear and testify in response to a subpoena issued in pursuance hereto, or to testify falsely upon any investigation of the correctness of a return, or in any manner to hinder or delay the City or any of its officers in carrying out the provisions of this chapter. (Ord. 5013 § 1, 1992; Ord. 3404 § 6, 1969).

3.04.070 Liens.

The tax herein assessed shall be a lien against all taxable property of the person located in the City and shall be subject to collection in like manner as liens for special assessments for improvements on property located within the City. (Ord. 3404 § 7, 1969).

3.04.080 Waiver of free service.

The City, by imposing this occupational tax, hereby waives, relinquishes and releases any and all rights it may have under the terms of any existing franchise for free service from any utility engaged in the electrical power and light business within the corporate limits of the City. (Ord. 5013 § 1, 1992; Ord. 3404 § 9, 1969).