HomeMy WebLinkAbout2048 Utility Business Tax on Telephone BusinessesAN ORDINANCE INCREASING THE UTILITY BUSINESS TAX
UPON TELEPHONE BUSINESSES, BY AMENDING PRIOR ORDIN-
ANCES AND ESTABLISHING AN EFFECTIVE DATE.
THE CITY COUNCIL FOR THE CITY OF PORT TOWNSEND, IN REGULAR SESSION
ASSEMBLED, DO ORDAIN AS FOLLOWS:
Section 1
Section 5.84.030 of the Port Townsend Municipal Code,
together with Section 3 of Ordinance 1903; Section 1 of Ordinance
1931; Section 1 of Ordinance 1965; Section 1 of Ordinance 1970;
Section 1 of Ordinance 2004; and Section 1 of Ordinance 2018; are
each here and hereby amended to read as follows:
5.84.03Q..Tax Impo$.e~. From and after January 1, 1982, there is levied
upon, and there shall be collected from, every person, firm or cor-
poration 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 (67½~) 6~..1.5. percent of the total gross operating revenues,
excluding revenues from intrastate toll, derived from the operation
of such businesses within the city. Gross operating revenues for
this 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, date, or similar communication or trans-
mission 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 dis-
tribution of electricity and electrical energy and for the privilege
of carrying on said business,such tax to be equal to four percent of
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the total gross operating revenue derived from sales of such elec-
tricity 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, manufac-
tured or mixed gas for residential, commercial or industrial con-
sumption 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 carrying
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 preceding the tax, ear 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 d~fining "sewage disposal" as used
in subsection (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, 1987.
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 /~ day of November, 1986.
Dave Grove
City~lerk
%P~gV~e~ as, tJform.
Kerth C. l~arper
City Attorney
MAYOR, Brent Shirley
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