HomeMy WebLinkAbout2217 Reducing Utility Business Tax on Telephone BusinessesORDINANCE NO. 2Z/ 7'
AN ORDINANCE REDUCING THE UTILITY BUSINESS TAX UPON
TELEPHONE BUSINESSES, BY AMENDING PRIOR ORDINANCES
AND ESTABLISHING AN EFFECTIVE DATE.
THE CITY COUNCIL FOR THE CITY OF PORT TOWNSEND, IN REGULAR SESSION
ASSEMBLED, DO ORDAIN AS FOLLOWS:
Section 1
Section 5.84.030. of the Port Townsend Municipal Code,
together with Section 3 of Ordinance 1903; Section 1 of Ordinance
1931; Section 1 of Ordinance 1965; Section 1 of Ordinance 1970;
Section 1 of Ordinance 2004; Section 1 of Ordinance 2018; Section
1 of Ordinance 2018; Section 1 of Ordinance 2048; Section 1 of
2090; Section 1 of 2131A; and Section 1 of Ordinance 2168 are each
here and 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
here or for sale of a commodity or a privilege of so doing business
as hereinafter define
(1) Upon any telephone business here shall be levied a tax
equal to (~ 6.03 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, not the
providing of cable television service.
"Competitive telephone service" means the providing by any
person of telephone equipment, apparatus, o~ 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.
(2) 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, s~c~h tax to be equal to
four percent of the total gross operating ~venue 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.
(3) 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.
(4) There is levied on 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 his fiscal year next preceding the tax year for which
the license is required.
(5) 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 his fiscal year next preceding the tax year for
which the license is required.
(6) For the purposes of defining "sewaqe disposal" as used in
subsection (5) of this section, the term shall cont apply to those
persons or firms engaged in the pumping of septic tanks, cesspools
or holding tanks, and the hauling of materials thus pumped..
Section 2
This Ordinance shall take effect of January 1, 1991.
Read for the first, second and third times, passed by the
City Council for the City of Port Townsend and approved by the
Mayor this ~77~ day of ~o~-~4~6~ ,1990.
Attest. -
City Clerk
Approv~~~~~.as to form:~
city Attorney
Mayor Brent Shirley