HomeMy WebLinkAbout2168 Reducing Utility Business Tax on Telephone BusinessesORDINANCE NO. 2168
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 I
Secion 5.84.030 of the Port Townsend Municipa
Section 3 of Ordinance 1903; Section I of Ordinance 1931
1965; Section I of Ordinance 1970; Section I of Ordinanc
Ordinance 2018; Section I of Ordinance 2048; and Section
i of 2131A are each here and hereby amended to read as
5.84.030 Tax Imposed; From and after January 1, 1982, th
Code, together with
Section I of Ordinance
e 2004; Section I of
.1 of 2090; Section
ol lows:
ere 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:
(1) Upon any telephone business there shall be levied a tax equal to
(6~09) 6.06 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: noes not include the providing of competitive telephone
service, not t'he 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.
(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, such tax to be equal to four percent of the total gross operating
revenue derived from sales of such electricity to ultimate users 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 "sewage disposal" as used in
subsection (5) of this section, the term shall not apply to those persons or
fims 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 on January 1, 1990.
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 17th day
of October, 1989.
Attest:
City Clerk
Approved/~,as to form: