HomeMy WebLinkAbout2469 Tax Rate Increase on Water, Sewer, Storm and Surface Water Utility ServicesWHEREAS,
WHEREAS,
WHEREAS,
WHEREAS,
ORDINANCE
AN ORDINANCE relating to utility business tax, amending
section 5.84.030of the Port Townsend Municipal Code to
increase the tax rate on water, sewer and storm and surface water
utility services, and setting an effective date.
the City Council adopted increased utility business tax rates for water, sewer
and storm and surface water services in the 1995 Budget; and
the public process and policy decisions to increase said utility business tax rates
occurred at the time of consideration and adoption of the 1995 Budget~ and
although the costs of said utility business taxes are not charged directly to
utility ratepayers, the estimated costs of said increases were incorporated into
the utility rate adjustments passed in Ordinance 2434, effective January 9,
1995; and
it is necessary and desirable to formalize said utility business tax rate increases
by ordinance; Now, Therefore,
THE CITY COUNCIL OF THE CITY OF PORT TOWNSEND DOES HEREBY ORDAIN
AS FOLLOWS:
Section 1. Section 5.84.030 of the Port Townsend Municipal Code is hereby amended to
read as follows:
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 privilege of so doing
business as defined in this section:
A. Upon any telephone business there shall be levied a tax equal to six
percent of the total gross operating revenues from intrastate toll, derived from
the operation of such business 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, 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.
B. 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 six percent of the total gross operating revenue derived from sales
of such electricity to ultimate uses within the city; provided, however, that there
shall not be any tax levied for the installation charges of electrical units.
C. 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 such 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.
D. There is levied on every person engaged in or carrying the business
of selling or furnishing water, a fee or tax equal to ((sevea)) ten percent of the
total gross income from such business in the city during the fiscal year next
preceding the tax year for which the license is required.
E. 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 ((sevea))
ten percent of the total gross income from such business in the city during the
fiscal year next preceding the tax year for which the license is reqt~ired.
F. For the purposes of defining "sewage disposal" as used ~n subsection
E 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.
G. There is levied a fee or tax equal to ((seve~)) te__o_n percei~t on the
gross revenues of the storm and surface water utility established ur~der Chapters
13.16 and 13.20 PTMC. I
Section 2. This ordinance shall take effect upon its passage, approval, and publication.in
the form and manner provided by law, and the tax rates proVided herein shall be applied and
collected as of January 1, 1995.
Read for the first second and
the Mayor this
ssed by the City Council and approved by
day of July, 1995.
M. Clise, Mayor
-2-
(PORT TOWNSEND, 7/95)
Attest:
First Reading
Second Reading
Third Reading
App
Passed
Published
Effective
City Attorney
i:\ordinanc\utiltax.ord
ORDINANCE ~4~ q 3 (PORT TOWNSEND, 7/95)