Combined Quarterly City Tax Return Instructions Sheet

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CITY OF ABERDEEN
COMBINED QUARTERLY CITY TAX RETURN • INSTRUCTIONS
The Combined Quarterly City Tax Return shall be used by all businesses subject to the provision of Title Five of the Aberdeen City Code, specifically
Chapters 5.03 & 5.07 (Business and Occupation Tax), 3.72 (Admissions Tax), 3.76 (Utility Tax), and 3.80 (Gambling Tax). Any Person or organization
who maintains an office, place of business, or other business presence in the City of Aberdeen, is required to file a Combined Quarterly City Tax Return,
even when the business has zero ($0) income to report.
Quarterly periods are defined as: 1st quarter= JAN, FEB, MAR; 2nd quarter = APR, MAY, JUN; 3rd quarter = JUL, AUG, SEP; and 4th quarter = OCT, NOV,
DEC. Completed tax returns must be filed no later than the last day of the month immediately following the end of a quarterly period: April 30th, July 31st,
October 31st and January 31st. All tax returns filed or paid after the due date shall be subject to penalty and interest charges. Failure to file or pay any tax
return is a violation of City Code, and violators will be subject to prosecution and the imposition of additional fines and penalties as provided by City Code.
HOW TO PREPARE YOUR TAX RETURN
DETERMINING YOUR BUSINESS CLASSIFICATION
Business Classification
Description
COL. 1: Taxpayers are required to segregate income into business
classifications, as described to the right.
Ln 1 – Retail / Wholesale
RETAIL - Sale of tangible personal property and/or
/ Misc.
charges made for labor and services with respect
COL. 2:
Enter the GROSS INCOME for each applicable business
to installing, repairing, cleaning, etc., tangible
classification.
personal property. WHOLESALE - Sale of tangible
personal property when the sale is other than retail.
Admissions Fees(line12) gross income equals # of tickets
MISC - Business transactions which are not
sold X admission price (not including admissions taxes).
described by any other classification listed here.
COL. 3:
Enter TOTAL DEDUCTIONS for each line (1 thru 10). List
Ln 2 – Professional &
Any service activity which does not constitute a
deduction detail in the area provided below Line 12.
Retail Services
“retail” or “wholesale” sale.
Ln 3 – Contracting
Constructing, installing, repairing, altering, wrecking,
COL 4:
Enter TAXABLE INCOME (Col 2 - Col. 3) for each line.
demolishing any building, roadway, improvement to
If Col. 4 of lines (1thru 4), is less than $5000.00, zero tax is
real property or other structure. A contractor is
due. A return must still be filed.
considered “doing business” in Aberdeen any time
that his equipment or materials are placed at a work
COL. 6.
Enter TAX DUE (Col. 4 X Col. 5) for each line
site within the city limits.
LINE A:
Enter TOTAL TAX DUE by adding all amounts in Col. 6
Ln 4 – Manufacturing &
MANUFACTURING – Producing from raw or other
above
line A.
Extracting
materials, articles for resale, EXTRACTING – Taking
natural resources for commercial or industrial use,
LINE C: If tax return is filed after the due date, calculate and enter
or for resale.
PENALTY as follows: Up to 1 month past due date, add 10%
of line A, min. $5.00... Over 1 month and up to 2 months
Ln 5 – Electric Utility
Manufacture and/or distribution of electrical energy.
past due date, add 15 %, min. $5.00... over 2 months past
due date, add 25%, min. $5.00.
Ln 6 – Natural Gas
Sale and/or distribution of natural gas.
LINE D: If tax return is filed after the due date., calculate INTEREST
Ln 7 – Telephone
Providing access to local telephone networks, and
per Aberdeen Municipal Code section 5.06.090. Refer to
providing related services; as defined in AMC 3.76.
for rate information.
As defined by RCW 9.46 (Gambling Commission).
Ln 8 – Amusement Games
As defined by RCW 9.46 (Gambling Commission).
Ln 9 – Bingo & Raffles
Line F:
Enter TOTAL DUE by adding Lines A thru E in Col. 6.
As defined by RCW 9.46 (Gambling Commission).
Ln 10 – Punchbds/Pulltabs
As defined by RCW 9.46 (Gambling Commission).
Ln 11 – Social Card Games
Sign and date tax return, keep “Taxpayer Copy” for your records, and
make remittance payable to “City of Aberdeen.” RETURN COMPLETED
Charges made for access to a facility or event, or
Ln 12 – Admissions Fees
TAX FORM WITH PAYMENT TO: CITY OF ABERDEEN, FINANCE
for the use of seats, tables, or other similar
DEPARTMENT. 200 E. Market Street, ABERDEEN, WA 98520-5207.
accommodations.
TAX DEDUCTIONS/EXEMPTIONS
AMC 5.03.090 / 5.03.100
Business and Occupation / Utility Tax (Lines 1 thru 7):
15.
Amounts collected by taxpayers from retail customers as sales
1.
Income resulting from a person’s performance as an employee
tax.
as opposed to an independent contractor.
16.
For amounts paid by radio stations as provided in rule 458–20-
2.
Sale by a farmer or gardner of his own produce.
241 of the Washington Administrative Code.
3.
Income from insurance sales, upon which a tax based on gross
17.
Amounts derived from business which the City is prohibited from
premiums is paid to the State of Washington.
taxing under the constitution or laws of the state or the Constitution
4.
Investment income for nonfinancial businesses.
or laws of the United States.
5.
State licensed athletic exhibitions.
6.
Certain receipts of fraternal benefit societies.
7.
Hospitals owned by a government body or religious corp.
Gambling Tax (Lines 8 thru 11):
8.
Income from the sale, lease or rental (if more than 30 days) of
1.
Amusement Games / Bingos and Raffles / Punchboards & Pulltabs
real estate. (Deduction does not include commissions.)
(Lines 8, 9, & 10) – Deduction allowed for amounts paid for as
9.
The amount of cash discount actually taken by the purchaser.
prizes.
10.
Bad debts incurred by accrual basis taxpayers.
11.
Liquor sales, including beer and wine.
12.
Sales, distribution or manufacture of motor vehicle fuel.
13.
Businesses that maintain an office only in Aberdeen may deduct
income actually reported to another Washington city as required
by that city’s business tax regulations (the other city’s tax provisions
must be similar – based on gross income – to the business and
occupation tax imposed by Aberdeen).
14.
Amounts included in gross income by the taxpayer that were
actually paid to another person taxable under this chapter as that
person’s payment for services furnished jointly by both (e.g. general
contractor and sub–contractor).

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