Utility Tax

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Solid Waste Collection Services

  • Ordinance No. 4281 added definitions for “solid waste” and “solid waste collection service” effective July 19, 2018
  • Enforcement of Ordinance No. 4281 will begin September 1, 2018
  • View the Utility Tax Guide for further information
  • For additional questions not answered email or call 253-856-6266

What is the utility tax?

Utility tax returns are due from the person, firm, or corporation engaging in the following business activities within the City of Kent. The tax is measured by the gross income derived from the business activity during the tax period:

Business Activity

Tax Rate

Telephone Business

6% (0.06)

Gas Distribution Business

6% (0.06)

Electricity Services

6% (0.06)

Cable TV Services

6% (0.06)

Solid Waste Collection Services

18.4% (0.184)

 

Who pays the utility tax?

The person, firm, or corporation (company) who is providing the above utility services pays the utility tax. It is customary and ordinary, for the company to itemize the effect of the tax separately on a customer’s billing statements.

For example, the electric company may add an additional $63.82 for the effect of the 6% utility tax on an electricity bill for $1,000. Any such amounts that are charged by the business to the consumer must be included in the measure of tax.       

When are the utility tax returns due?

Utility tax returns are generally due on a monthly basis on or before the last day of the following month in which the tax is accrued. For example, the June return is due by July 31st.

Taxpayers who are expected to owe less than $1,000 per month may submit returns on a quarterly basis, which are due on or before the last day of the month following the end of the calendar quarter.

Penalty and interest apply if returns are not filed and paid in a timely manner.

How do I file and pay utility tax returns

  • File and pay your return in person with Customer Service or mail it to:

           City of Kent Finance Customer Service

          220 4th Avenue South

          Kent, WA 98032