HomeMy WebLinkAbout2332 Creating a 7% Storm and Surface Water Utility Service Rate TaxORDIN~NCE NO. ~ ~ =~l.
AN ORDINANCE AMENDING CHAPTER 5.84 OF THE PORT TOWNSEND
MUNICIPAL CODE RELATING TO THE UTILITY BUSINESS TAX BY
AMENDING SECTION 5.84.030 TO CREATE A NEW TAX ON THE
REVENUE GENERATED FROM COLLECTION OF STORMWATER UTILITY
SERVICE RATES IN THE AMOUNT OF SEVEN PERCENT.
WHEREAS, the City of Port Townsend currently imposes a utility
business tax on the total gross operating revenues of a variety of
utility businesses within the City of Port Townsend, and
WHEREAS, the City has statutory authority to impose such
business utility taxes, and
WHEREAS, the City Council of the city of Port Townsend deems
it necessary and appropriate to impose a tax on the revenues of the
storm drainage utility, Now Therefore,
THE CITY COUNCIL OF THE CITY OF PORT TOWNSEND DOES ORDAIN AS
FOLLOWS:
Section 1. Section 5.84.030 of the Port Townsend Municipal Code is
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 hereinafter defined:
A. Upon any telephone business there shall be levied a tax
equal to 6.00 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 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
four 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 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.
D. There is levied 6n 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 hi~ 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 seven percent of the total gross income from such business
in the city during ki~ the fiscal year next preceding the tax year
for which the license is required.
F. For the purposes of defining "sewage disposal" as used in
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 seven percent on the
gross revenues of the storm and surface water utility established
under Chapters 13.16 and 13.20 of the Port Townsend Municipal Code.
Section 2. This ordinance shall become effective five days after
its passage and publication.
Read for the first, second and third times and passed by the
City Council of the City of Port Town__d, Washington, at a regular
meeting thereof,~ held this 21st~ 1992.
pp ~n M. Clise, Mayor
roved as to form:
Attest:
David A. Grove, Clerk/Treasurer
Dennis McLerran, City Attorney