4.30.140 Utility Business Activity Tax.
(1) Definitions. For purposes of this section, the following definitions shall apply:
(a) “Utility” means any person operating, for hire or sale, a plant, equipment, or system for the provision of utility services.
(b) “Utility services” means:
(i) The distribution of water;
(ii) The collection or processing of sewerage system products;
(iii) The pick-up, transfer, storage, treatment, or disposal of waste;
(iv) The transmission of telephone, telegraph, or any other electronic signals used for communication;
(v) The distribution of television signals via a community television antenna or cable system; and
(vi) The distribution of electricity, natural, artificial, or mixed gas, propane, liquefied petroleum gas, heating oil, or other energy sources; but the term shall not include the provision or distribution of firewood; nor shall it include the provision or distribution of gasoline or diesel fuels clearly intended for use by the final consumer in motor vehicles or boats.
(c) “Waste” means garbage, trash, rubbish, or other material discarded as worthless or not economically viable for further use. The term does not include material collected primarily for recycling or salvage.
(d) “Wholesale sale” means a sale of utility services to a utility for resale by that utility.
(2) Tax Imposed Upon Utility Business Activities.
(a) Tribal Utility Tax. There is imposed and there shall be collected from each utility doing business within Samish Indian Country a business privilege tax based upon the utility’s gross receipts generated from retail sales within Samish Indian Country. The Tribal utility tax rate shall be set annually by regulation.
(b) Timing of Sales. For purposes of this section, a sale is deemed to have occurred at the time buyers are billed for the retailer’s actual or promised delivery of goods or services to the buyer.
(3) Remittance of Tax. All persons required to pay the tax imposed herein shall file with the Tax Officer, within 30 days following the end of each calendar quarter, a statement of that person’s retail sales made within Samish Indian Country during that quarter. Such forms shall be filed following the end of each calendar quarter even if no taxes imposed under this section are due. This statement shall be made on the proper form as made available by the Tribe and signed by the person responsible for conducting the utility’s official business attesting to the accuracy of the statement. Full payment of any taxes due under this section must accompany the statement and be received by the close of the last working day of the month following the end of the quarter for which the taxes were imposed.
(4) Taxpayer Records. Upon notice from the Tribe, the taxpayer shall make available to the Tax Officer, or the Tax Officer’s designate, including a third-party auditor, the taxpayer’s books and records regarding the tax. The taxpayer shall maintain records for no less than three years following an audit. [Res. 2023-10-018 §§ 1, 2, 2023; Res. 2021-07-011 § 2, 2021.]