HomeMy WebLinkAbout1925 Amending Ordinance 1553 - License Fee and Occupation Tax ORDINANCE NO. 1925
AN ORDINANCE AMENDING ORDINANCE NO. 1553
THE CITY COUNCIL OF THE CITY OF PORT TOWNSEND, IN REGULAR SESSION
ASSEMBLED, DO ORDAIN AS FOLLOWS:
Section 1. Section 3 of Ordinance No. 1553 is here and
hereby amended to read as follows:
"Section 3. Enumeration of persons subject to tax-amount.
On or after the first day of October 1982, there is hereby levied
upon and shall be collected from and paid as hereinafter provided
by every person on account and for the privilege of engaging in
business activities, a license fee or occupation tax, sometimes
herein referred to as the "tax" in amounts to be determined by
application of rates given against gross proceeds of sale, or gross
income of business, as the case may be, for the three calender months
next preceding the beginning of each quarterly period, as follows:
(a) Upon every person engaging within this city in the business
of making sales at wholesale or retail, the amount of tax with
respect to such business shall be equal to the gross proceeds of such
sales of the business without regard to the place of delivery of
articles, commodities, or merchandise sold, multiplied by the rate of
one-tenth of one percent.
(b)
of:
Upon every person engaging within this city in the business.
(1) printing and of publication of newspapers, periodicals
or magazines;
(2) building, repairing or improving any publicly-owned
street, place, road, highway, bridge or trestle which is used, or
to be used, primarily for foot or vehicular traffic or any purpose;
as to such persons the amount of tax on such business shall be equal
to the gross income of the business multiplied by the rate of one-
tenth of one percent.
(c) Upon every person engaging within this city in any business
activity other than or in addition to those enumerated in subsections
(a) and (b) above; as to such persons the amount of tax on account
of such activities shall be equal to the gross income of the business
multiplied by the rate of two-tenths of one percent.
This subsection includes, among other things, and wihh'ou~~-
limiting the scope hereof (whether or not title to material used
in the performance of such business passes to another by accession,
confusion or other than outright sale), persons engaged in the
business of rendering any type of service which does not constitute
a sale at
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retail" or a "sale at wholesale" as herein defined."
Section 2. Section 8 of Ordinance No. 1553 is here and hereby
amended to read as follows:
"Section 8. Exemptions. The provisions of this ordinance
shall not apply to any sale or activity which is exempt from
taxation under the Washington State Sales Tax, or is specifically
made exempt by state law.
Section 3. Effective Date. This ordinance shall take effect
October 1, 1982, after its passage approval and publication in the
form and manner provided by law.
Read for the first, second and third times, passed by Council
and approved by the Mayor on August 3, ~82. ) ~ j
ATTEST:
City Clerk
APPROVED AS TO FORM:
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