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HomeMy WebLinkAbout2090 Reducing Utility Business Tax on Telephone BusinessesORDINANCE NO. 2090 AN ORDINANCE REDUCING THE UTILITY BUSINESS TAX UPON TELEPHONE BUSINESSES, BY AMENDING PRIOR ORDINANCES AND ESTABLISHING AN EFFECTIVE DATE. THE CITY COUNCIL FOR THE CITY OF PORT TOWNSEND, IN REGULAR SESSION ASSEMBLED, DO ORDAIN AS FOLLOWS: Section I Section 5.84.030 of the Port Townsend Municipal Code, together with Section 3 of Ordinance 1903; Section I or Ordinance 1931; Section 1 of Ordinance 1965; Section I of Ordinance 1970; Section I of Ordinance 2004; and SectiOn i of Ordinance 2018;and Section I of Ordinance 2048; are each here and hereby amended to read as f611ows: 5.84.030 Tax Imposed. From and after January 1, 1982, there is levied upon, and there shall be collected from, every person, firm or corporation engaged in carrying on the following business for hire or for sale of a commodity or a service within or partly within the corporate limits of the city the tax for the privilege of so doing business as hereinafter defined: (1) Upon any telephone business there shall be levied a tax equal to (6~½§) 6.12 percent of the total gross operating revenues, excluding revenues from intrastate toll, derived from the operation of such business within the city. Gross operating revenues forlthis purpose shall not include charges which are passed on to the subscribers by a telephone company pursuant to tariffs required by regulatory order to compensate for the cost to the company of the tax imposed by this chapter. "Telephone business" means the business of providing access to a local telephone network, local telephone network switChing service, toll service, or coin telephone services, or providing telephonic, video, data, or similar communication or transmission system. It includes cooperative or farmer line telephone companies or associations operating an exchange. "Telephone business" does not include the providing of competitive telephone service, nor the providing of cable television service. "Competitive telephone service" means the providing by any person of telephone equipment, apparatus, or service, other than toll service, which is a type which can be provided by persons that are not subject to regulation as telephone companies under RCW Title 80 and for which a separate charge is made. (2) There is levied a tax on the sale, delivery or distribution of electricity and electrical energy and for the privilege of carrying on said business, such tax to be equal to four percent of-lthe total gross operating revenue derived from sales of such electricity to ultimate users within the city; provided, however, that there shall not be any tax levied for the installation charges of electrical units. (3) There is levied a tax on the sale of natural, manufactured or mixed gas for residential, commercial or industrial consumption and for the privilege of carrying on said business, such tax to be equal to four percent of gross operating revenues from such sale of natural, manufactured or mixed gas within the limits of the city. (4) There is levied on every person engaged in or carring on the business of selling or furnishing water, a fee or tax equal to seven percent of the total gross,income from such business in the city during his fiscal year next precedln~ the tax year for which the license is required. (5) There is levied on every person engaged in or carrying on the business of selling or furnishing sewage disposal, a fee or tax equal to seven percent of the total gross income from such business in the city during his fiscal year next preceding the tax year for which the license is required. (6) For the purposes of defining "sewage disposal" as used in sub- section (5) of this section, the term shall not apply to those persons or firms engaged in the pumping of septic tanks, cesspools or holding tanks, and the hauling of materials thus pumped. Section 2 This Ordinance shall take effect on January 1, 1988. Read for the first, second and third times, passed by the City Council for the City of Port Townsend and approved by the Mayor this 20 day of October, 1987. David A GroVe City Clerk Mayor, Brent Shirley Approved as to form: Keith C. Harper City Attorney