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Marysville, WA Local Taxes & Fees: Business Tax Classification (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

Telephone tax rate
6% of gross operating revenue
Gas tax rate
5% of gross monthly charges
Electricity tax rate
5% of gross monthly charges
Payment due
20th of following month
Late penalty
10% after 15 days
Delinquency interest
12% per year
Appeal window
20 days from notice

Summary

Marysville taxes utility businesses by classification and rate under Marysville Municipal Code Chapter 3.64: telephone companies pay 6 percent of gross operating revenue, while gas and electricity sellers each pay 5 percent of gross monthly service charges billed within city limits. The chapter defines telephone business separately from competitive telephone service and sets a formal hearing-examiner appeal process for disputed assessments.

Business or utility taxes in an amount specified in this chapter are levied and shall be collected against purveyors of utilities in the city of Marysville. ... Upon any telephone business there is levied a tax equal to six percent of the total gross operating revenues, including revenues from intrastate toll, derived from the operation of such business within the city. The tax shall be paid monthly on or before the twentieth day of the following month. ... Upon any business engaged in the sale of artificial, natural or mixed gases, there is levied a tax equal to five percent of the total gross monthly service charge billed to business and residence customers within the corporate limits of the city. ... Upon every business engaged in the sale of electricity, including a public utility district, there is levied a tax equal to five percent of the total gross monthly service charges billed to business and residence customers within the corporate limits of the city.

View official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4922912; v1 updated 2026-06-08; through 06-08-2026).

Full Breakdown

against purveyors of utilities in the city of Marysville," establishing the chapter as a classification scheme rather than a flat business tax: each utility type is defined and rated separately. 020 owe 6 percent of total gross operating revenue, including intrastate toll, due monthly by the 20th of the following month; the section defines "telephone business," excludes "competitive telephone service" (equipment repair and similar unregulated services not subject to state telephone-company regulation), and folds cellular and PCS service into the taxable telephone-business category. 040 each owe 5 percent of gross monthly service charges billed to business and residential customers within Marysville's corporate limits, also due by the 20th of the following month, with uncollectible service charges deductible from the taxable base in all three categories.

150, with the taxpayer bearing the burden of proof in a trial de novo. 170 requires taxpayers to keep gross-revenue records for up to six years, open to inspection and audit by the finance director, who may subpoena records if a taxpayer refuses access.

Violations & Fines

A utility business that pays late owes a 10 percent penalty under Section 3.64.180 once payment is more than 15 days past due, and the unpaid tax becomes a collectible city debt enforceable through court proceedings. Section 3.64.190 adds 12 percent annual interest on any delinquent tax and penalty from the original due date until paid in full, and lets the finance director estimate the tax owed if a taxpayer never files a return.

Frequently Asked Questions

What businesses does Marysville's utility tax classify separately?
Chapter 3.64 MMC classifies telephone, natural/mixed gas, and electricity purveyors into separate tax categories: telephone businesses pay 6 percent of gross operating revenue while gas and electricity sellers each pay 5 percent of gross monthly service charges billed inside Marysville's corporate limits, with returns and payment due by the 20th of the following month.
What happens if a utility business pays its Marysville tax late?
Under Section 3.64.180, any tax unpaid more than 15 days after its due date incurs a 10 percent penalty, and Section 3.64.190 adds 12 percent yearly interest on the unpaid balance and penalty until the city receives full payment, with the debt collectible through court action.
How does a utility business appeal a Marysville tax assessment?
The taxpayer files a written appeal with the city clerk within 20 days of notice of the assessed amount, gets a hearing before the city hearing examiner under Chapter 22G.060 MMC, and may pay first to stop interest, then continue the appeal for a refund if it prevails.
How long must a utility business keep its Marysville tax records?
Section 3.64.170 requires taxpayers to retain records of gross operating revenue on services provided within the city for up to six years, and the finance director may inspect, audit, or subpoena those records if a business fails to make them available at reasonable times.

Sources & Official References

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