3.11.030 Businesses and utilities subject to utility tax – Amount.
Utility taxes are hereby levied and must be collected on account of business activities in amounts determined by the nature of the business activities, and by the application of rates against gross income, as follows:
(1) Electric. Upon every person engaged in or carrying on the business of selling or furnishing electric light and power within the city of Stanwood, a tax equal to six percent of the total gross revenue from such business during the tax-reporting period;
(2) Gas. Upon every person engaged in or carrying on a business of selling or furnishing gas within the city of Stanwood, a tax equal to six percent of the total gross revenue from such business in the city during the tax-reporting period;
(3) Telephone. Upon every person engaged in or carrying on a telephone business within the city of Stanwood, a tax equal to six percent of the total gross revenue from such business during the tax-reporting period;
(4) Water. Upon every business in the city engaged in selling or furnishing water including for resale or distribution outside of the city, to be levied upon customers of such business:
(a) A city tax equal to 10.7 percent of the total gross revenue from such business during the tax-reporting period;
(b) A state public utility tax at the rate established by RCW 82.16.020, as amended;
(5) Sanitary Sewer. Upon every business in the city engaged in furnishing sanitary sewer services within the city of Stanwood, to be levied upon customers of such business:
(a) A city tax equal to six percent of the gross revenue from such business during the tax-reporting period;
(b) A state public utility tax equal to the amount of the public utility tax on sewerage collection incurred by the city under RCW 82.16.020, to be revised annually based on actual preceding year costs and the rate in said section; and
(c) The business and occupation tax on the amount of sewer service costs that are not related to sewerage collection, to be revised annually based on actual costs, according to the guidance provided by WAC 458-20-251;
(6) Drainage. Upon every business engaged in providing drainage services within the city of Stanwood, to be levied upon customers of such business:
(a) A city tax equal to six percent of the gross revenue from such business during the tax-reporting period;
(b) A state business and occupation tax at the rate established by RCW 82.04.290, as said rate adjusts, said rate currently being equal to one and one-half percent of the total gross revenues;
(7) Garbage. Upon every person engaged in or carrying on the business of collection of garbage or solid waste within the city of Stanwood, a tax of six percent of the gross revenue from such business during the tax-reporting period;
(8) Cable Television. Upon every person engaged in or carrying on a cable television business within the city of Stanwood, a tax equal to three percent of the gross revenue from such business in the city during the tax-reporting period. (Ord. 1520 § 1 (Exh. A), 2023).