Chapter 5.36
GAS UTILITY TAX

Sections:

5.36.010    Definitions.

5.36.020    Amount.

5.36.030    Payment.

5.36.040    Account books.

5.36.050    Failure to make return.

5.36.060    Rights granted taxpayer upon payment.

5.36.070    Indemnification of City.

5.36.080    Taxpayer to supply maps.

5.36.090    Penalty for violation.

5.36.010 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 payment of a tax herein provided;

(3) “Natural gas utilities system” means the business of constructing, maintaining and selling at wholesale or retail natural gas and the distribution thereof;

(4) “Gross local service revenues” shall be as defined under Order Number 43946 of the Public Utility Commissioner of the State of Oregon, this order being entered on November 6, 1967, and stated as follows:

“Gross Revenue” shall mean revenues received by utilities from operations within the City less net uncollectibles. Gross revenues of gas shall include revenues from the use, rental or lease of operating facilities of the utility other than residential-type space and water heating equipment. Gross revenue shall not include proceeds from the sale of bonds, mortgages or other evidences of indebtedness, securities or stock, sales at wholesale by one public utility to another when the utility purchasing the services is not the ultimate consumer, revenue from joint pool use or revenue paid directly by the United States of America or any of its agencies.

(Ord. 3519 § 1, 1970).

5.36.020 Amount.

The occupational tax upon the natural gas utilities system for the privilege of engaging in business within the City is hereby continued. The tax shall be paid monthly equal to the sum of five percent of gross local service revenues as defined in Order Number 43946 of the Public Utility Commissioner of the State of Oregon, this order being entered on November 6, 1967. (Ord. 4962 § 1, 1991; Ord. 4885 § 1, 1990; Ord. 3519 § 2, 1970).

5.36.030 Payment.

The tax shall be payable monthly on or before the fifteenth day of the month. A report setting forth the gross local service revenues of the business less net uncollectibles during the preceding month covering the report shall be transmitted to the City recorder with the payment. (Ord. 4885 § 2, 1990; Ord. 3519 § 3, 1970).

5.36.040 Account books.

Each taxpayer shall keep books of account which properly reflect the amount of gross local service receipts. The books of account shall be open to inspection by the City Manager or his/her designee for the purpose of verifying the required amount of tax to be paid. (Ord. 5013 § 1, 1992; Ord. 4885 § 3, 1990; Ord. 3519 § 4, 1970).

5.36.050 Failure to make return.

If the taxpayer shall fail 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 correctness 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 tax due, the City Manager shall notify the taxpayer of his/her findings. If additional tax is due and not paid within 10 days of 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 pay the tax when due, or to make a false or fraudulent return or a statement or representation in or in connection with any such return, or to allow or abet another in any attempt to evade payment of tax or fail to appear and testify in response to a subpoena issued pursuant 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. 3519 § 5, 1970).

5.36.060 Rights granted taxpayer upon payment.

Upon payment of taxes herein provided, the taxpayer shall be entitled to operate and maintain a gas utility system within the City and to install, maintain and operate on and under the streets, bridges and public places in the City, facilities for the transmission and distribution of gas to inhabitants and customers within and without the limits of the City and to transmit and distribute and to sell gas. (Ord. 3519 § 6, 1970).

5.36.070 Indemnification of City.

The taxpayers shall indemnify and save harmless the City and its officers, agents and employees from any and all loss, cost and expense arising from damage to property and/or injury or death of persons due to any wrongful or negligent act or omission of the taxpayer, its agents or employees in the installation, maintenance and operation of the gas utilities system within the City. (Ord. 3519 § 7, 1970).

5.36.080 Taxpayer to supply maps.

The taxpayers shall maintain on file at an office in Oregon, maps and operational data pertaining to its operations within the City. The City may inspect the maps and data at any time during business hours and, upon request of the City, the taxpayer shall furnish the City, without charge, on a current basis, maps showing the location of all gas mains of the taxpayer within the City. (Ord. 3519 § 8, 1970).

5.36.090 Penalty for violation.

Any person violating the provisions of this chapter, upon conviction thereof in the Municipal Court, shall be punished in accordance with Chapter 1.04 AMC. Each day of continued violation shall be considered a separate offense and be subject to punishment as a separate offense. (Ord. 4885 § 4, 1990; Ord. 3519 § 9, 1970).