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HomeMy WebLinkAbout2933 Utility Business Tax Ordinance No. 2933 AN ORDINANCE OF THE CITY OF PORT TOWNSEND AMENDING CHAPTER 5.84 UTILITY BUSINESS TAX, AND SECTION 5.84.030 TAX IMPOSED, AMENDING AND PROVIDING FOR UTILITY TAX RATES FOR THE WATER, SEWER, STORMWATERAND GARBAGE UTILITIES WHEREAS, RCW 35A.82.020 authorizes the City of Port Townsend to license for revenue; WHEREAS, the City Council of the City of Port Townsend (the "City") finds in order to provide revenues for the City of Port Townsend that utility taxes on public utilities should be levied as set forth in this Ordinance, pursuant to the authority of City of Port Townsend to license for revenue; and NOW, THEREFORE, the City Council ofthe City of Port Townsend ordains as follows: SECTION 1. Amendment. Section 5.84.030 of the Port Townsend Municipal Code is hereby amended to read as follows (text in strikeout is deleted, text in underline is added): 5.84.030 Tax imposed. From and after January I, 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 ofthe 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 oftelephone 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. Page 1 Ordinance 2933 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 ofthe city. D. There is levied on every person engaged in or carrying on the business of selling or furnishing water, a fee or tax equal to 10 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 10 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. 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.w 20 percent on the gross revenues of the following utilities: I. City's storm and surface water utility established under Chapter 13.31 PTMC. 2. City's water svstem established as nrovided in Chanters 13.11 through Chanter 13.17 (the "Water Code") of the Port Townsend Municinal Code. and 3. City's sewer svstem established as nrovided in Chanters 13.21 through Chanter 13.24 (the "Sewer Code") ofthe Port Townsend Municival Code. Funds shall be allocated as follows: a. Revenues from first ten (10) Def cent - eeneral fund services. b. Revenue from second ten (1m ver cent (amount collected in excess of the first 10 nercent) - 85% to Street Fund. and 15% to nublic safelY. H. There is levied upon, and there shall be collected from, the city's solid waste or garbage utility a fee or tax equal to sil< 20 percent of the gross revenues of such utility established pursuant to Ordinance No. 1366 for the purposes as provided in Chapter 6.04 PTMC. The tax of sil< 20 percent shall appear and be separately itemized on the monthly bill of each retail customer of said solid waste or garbage utility. Funds shall be allocated as follows: a. Revenues from first ten (10) ver cent - general fund services. b. Revenue from second ten (10) ner cent (amount collected in excess of the first 10 nercent) - 85% to Street Fund. and 15% to nublic safetv. SECTION 2. Severability. If any provision of this ordinance or its application to any person or circumstance is held invalid, the remainder of the ordinance, or the application of the provision to other persons or circumstances, is not affected. SECTION 3. Effective Date. This ordinance shall take effect on April!, 2007, which is more than five days after the date of its publication in the manner provided by law. Page 2 Ordinance 2933 Adopted by the City Council of the City of Port Townsend, Washington, at a regular meeting thereof, held this fourth day of December, 2006. '1 \ ( ----- ~.., [v \ ,=. ~- Mar Welch. Mayor ' Attest: Approved as to Form: /--d-- i !. ..-- iJp- N /" -', ' ,_' \ // .. - >" '< ,(/' r>.,/, \ /1.' ,1/' / "-.I ", ','.' .. /' V '0/1...>-&. - .-.,1c_. Pamela Kolacy, CMC, City Cler! L ~C9U:~ John P. Watts, City Attorney Page 3 Ordinance 2933