Puyallup, WA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Electric/gas/cable tax
- 6% of gross subscriber revenue
- Water/sewer/stormwater tax
- 8% of gross income
- Garbage/recycling tax
- 6% of gross revenue
- Late penalty
- 10% at 30 days, +5% at 60 days
- Interest after 90 days
- 12% per year
- Appeal deadline
- 10 days to hearing examiner
Summary
Puyallup taxes utility businesses at different rates by category under PMC Chapter 5.08: electricity, natural gas and cable television each pay 6 percent of gross subscriber revenue, while water, sewer and storm/surface water businesses pay 8 percent. Garbage haulers also pay 6 percent.
There shall be levied an annual tax as follows: ... From and after January 1, 2025, there is levied upon, and there shall be collected from, every person, firm or corporation engaged in furnishing, for a monetary consideration, the city and the inhabitants thereof with electricity and electrical energy for lighting, heating, power and other public purposes, within or partly within the city limits, an annual tax for the privilege of so doing, such tax to be equal to six percent of the total gross subscribers' revenues from business and residential electrical power service in the city. ... From and after January 1, 1992, there is levied upon, and there shall be collected from, every person, firm or corporation engaged in carrying on the business of selling or furnishing water, for domestic or industrial consumption, sanitary sewer service or storm and surface water removal service, within or partly within the city limits, a fee or tax equal to eight percent of the total gross income from such business in the city.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4985225; v6 updated 2026-07-21; through 07-21-2026).
Full Breakdown
030 sets a different rate for each classification rather than one flat business tax. Electric utilities, natural or manufactured gas suppliers, and cable television (CATV) operators are each taxed at 6 percent of gross subscriber revenue effective January 1, 2025. Water, sanitary sewer and storm/surface water removal businesses are taxed separately at 8 percent of gross income, a rate set back in 1992 and untouched by the 2025 rate-setting ordinance that adjusted the others. Garbage and solid waste collection, and municipal corporations furnishing garbage or recycling service, are taxed at 6 percent of gross revenue.
The tax is due monthly, though the finance director can assign a quarterly or annual reporting period depending on the amount owed. A taxpayer who is late faces a 10 percent penalty after 30 days, another 5 percent after 60 days, and 12 percent annual interest starting 90 days out; a finding of intent to evade adds a further 50 percent penalty. 060, and appeals of an assessment go to the city's hearing examiner within 10 calendar days, with further review available in Pierce County superior court within 21 days.
Violations & Fines
Failing to pay, failing to file a return, or making a false statement on a return or application is a misdemeanor under § 5.08.140, punishable per PMC § 1.01.110. Late tax carries a 10 percent penalty at 30 days, 5 percent more at 60 days, and 12 percent annual interest from day 90; evasion adds a 50 percent penalty. Unpaid tax is also a collectible city debt.
Frequently Asked Questions
Does Puyallup tax all businesses at the same rate?
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Sources & Official References
Other rules in Puyallup
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Business Tax Classification in Nearby Cities
How other cities in this county handle business tax classification.