5.45.040 Tax – Levied.
There is levied upon, and there shall be collected from, every person, firm or corporation engaged in carrying on the following businesses for hire or for sale of a commodity or a service within or partly within the corporate limits of the City of Pasco the tax for the privilege of so doing business as hereinafter defined:
(1) Upon any telephone business there shall be levied a tax equal to eight and one-half percent of the gross operating revenues derived from the operation of such businesses within the City of Pasco.
(2) Upon any business selling or distributing electricity and electrical energy, a tax to be equal to eight and one-half percent of the total gross operating revenue derived from sales of such electricity to ultimate users within the City of Pasco; provided, however, that there shall not be any tax levied for the installation charges of electrical service units.
(3) Upon any business selling, manufacturing, or distributing natural gas for residential, commercial or industrial consumption, a tax to be equal to eight and one-half percent of gross operating revenues from such sales within the limits of the City of Pasco; provided, however, that there shall not be any tax levied for the installation charges of gas service units. The provisions of this subsection do not apply to sales by a gas distribution business of:
(a) Compressed natural gas or liquefied natural gas, where the compressed natural gas or liquefied natural gas is to be sold or used as transportation fuel; or
(b) Natural gas from which the buyer manufactures compressed natural gas or liquefied natural gas, where the compressed natural gas or liquefied natural gas is to be sold or used as transportation fuel.
(4) Upon any business selling a cable or microwave signal by subscription for television, radio, or other audio-visual purposes, a tax equal to eight and one-half percent of gross operating revenues from such sales within the limits of the City of Pasco.
(5) Upon any business selling solid waste collection and disposal service, a tax of eight and one-half percent of gross operating revenues from such sales within the limits of the City of Pasco.
(6) Upon any business, public or private, selling domestic water via a public water supply and distribution system and selling sanitary sewer service via a collection grid, a tax of eight and one-half percent of gross operating revenues from such sales within the limits of the City of Pasco.
(7) Upon any business, public or private, selling irrigation water, a tax equal to eight and one-half percent of gross operating revenues from such sales within the limits of the City of Pasco.
(8) Two and one-half percent of the tax levied and collected upon telephone, electrical energy and natural gas business shall be used for anticrime purposes. [Ord. 4175, 2014; Ord. 3399 § 1, 1999; Ord. 2707 § 1, 1988; Ord. 2300 § 4, 1981; Code 1970 § 5.32.040.]