HomeMy WebLinkAbout2436 Increasing Tax on Wholesale and Retail Business SalesORDINANCE NO. ~?.~
AN ORDINANCE INCREASING THE AMOUNT OF TAX ON
BUSINESSES MAKING SALES AT WHOLESALE OR
RETAIL, AMENDING SECTION 5.04.200 OF THE PORT
TOWNSEND MUNICIPAL CODE, AND ESTABLISHING AN
EFFECTIVE DATE
THE CITY COUNCIL OF THE CITY OF PORT TOWNSEND, IN REGULAR SESSION
ASSEMBLED, DOES ORDAIN AS FOLLOWS:
Section 1. Amendment. Section 5.04.200 of the Port Townsend
Municipal Code is hereby amended to read as follows:
5.04.200 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 calendar
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 (®~e-~e~h) fourteen one-hundredths of one percent (.014%);
B. Upon every person engaging within this city in the business
of:
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
(e~e-~e~h) fourteen one-hundredths of one percent (.014%);
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 without 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 retail" or "sale at wholesale" as herein defined. (Ord.
1925 ^U 1, 1982; Ord. 1553 ^U 3, 1968; Ord. ,1,1994).
Section 2. This Ordinance shall take effect on January 1, 1995,
upon its passage, approval, and publication in the form and manner
provided by law.
Read for the first, second, and third.times, passed by the Council
and approved by the Mayor one4.
Attest
City Clerk
Mayor
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