Wash. Rev. Code » Title 54 · Chapter 54.28

Wash. Rev. Code § 54.28.070

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Any city or town in which a public utility district operates works, plants or facilities for the distribution and sale of electricity shall have the power to levy and collect from such district a tax on the gross revenues derived by such district from the sale of electricity within the city or town, exclusive of the revenues derived from the sale of electricity for purposes of resale. Such tax when levied shall be a debt of the district, and may be collected as such. Any such district shall have the power to add the amount of such tax to the rates or charges it makes for electricity so sold within the limits of such city or town.
[ 1941 c 245 s 3; Rem. Supp. 1941 s 11616-3.]
Notes of Decisions
Cited in 8 cases, 1967–2014 · leading case: City of Wenatchee v. Chelan County Public Utility District No. 1
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City of Wenatchee v. Chelan County Public Utility District No. 1 (2014) washctapp · cites it 4× “The legislature’s use of more explicit language regulating taxation of electricity in RCW 54.28.070 does not support ignoring the plain language of RCW 35A.”
Nelson v. Appleway Chevrolet, Inc. (2007) wash “See RCW 54.28.070 ("Any such district shall have the power to add the amount of such tax to the rates or charges it makes for electricity so sold within the limits of such city or town.”
Nelson v. Appleway Chevrolet, Inc. (2007) wash “RCW 54.28.070 (“Any such district shall have the power to add the amount of such tax to the rates or charges it makes for electricity so sold within the limits of such city or town.”
Public Utility District No. 3 v. State (1967) wash · cites it 2× “011 as follows: “Gross revenue” shall mean the amount received from the sale of electric energy excluding any tax levied by a municipal corporation upon the district pursuant to RCW 54.28.070. (Italics ours.) The determination whether tax receipts collected and remitted to the…”
Clark County Public Utility District No. 1 v. Department of Revenue (2009) washctapp ““Gross revenue” means “the amount received from the sale of electric energy excluding any tax levied by a municipal corporation upon the district pursuant to RCW 54.28.070.” RCW 54.28.011. The amounts collected from the “sale of all electric energy” make up the gross revenue…”
City of Bellevue v. Patterson (1976) washctapp “The State may preempt certain areas of taxation otherwise within the ambit of a specific grant or it may limit, the grant as it did in RCW 54.28.070, which permits taxation of a P.”
PUD v. State (1967) wash · cites it 2× “011 as follows: "Gross revenue" shall mean the amount received from the sale of electric energy excluding any tax levied by a municipal corporation upon the district pursuant to RCW 54.28.070. (Italics ours.) The determination whether tax receipts collected and remitted to the…”
CLARK COUNTY PUD v. Dept. of Revenue (2010) washctapp “"Gross revenue" means "the amount received from the sale of electric energy excluding any tax levied by a municipal corporation upon the district pursuant to RCW 54.28.070." RCW 54.28.011. The amounts collected from the "sale of all electric energy" make up the gross revenue…”
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