HomeMy WebLinkAbout1964-582 • ORDINANCE NO. _? •
• AN ORDIkANCE relating to business and occupation taxes upon certain
utilities, fixing tax rates, providing for a surcharge,
saving certain taxes and amending Section 5.50.050 of
the City of Yakima Municipal Code.
•
BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1. That Section 5.50.050 of the City of Yakima Municipal
Code is hereby amended to read as follows:
"5.50.050 ELECTRIC, TELEPHONE AND GAS BUSINESSES. There
are hereby levied and shall be collected annual license fees
or occupation taxes against the persons,on account of the
business activities, and in the amounts to be determined by
the application of the rates herein prescribed, as follows:
(a) Upon every person engaged in or carrying on the
business of selling or furnishing electric light or power,
a fee or tax equal to three per cent (3%) of the total gross
income derived from such business in the City of Yakima;
provided, however,. that an additional fee or tax equal to
one and one-half per cent OW of .said total gross income,
411 commencing with the first meter reading date in January,
1965, and ending with the last meter reading date in
December, 1965, is hereby levied as a surcharge for the
period of one year, beginning January 1, 1965, and ending
December 31, 1965.
(b) Upon every person engaged in or carrying on a tele-
phone .a fee or tax equal to two per cent (2%) of
the total gross subscriber's station exchange revenues from
business and residence-telephone service (excluding message
units) in the City of Yakima; provided, however, that.an
additional fee or tax equal to one and one-half per cent OW
of said total gross subscriber!s station exchange revenues
is hereby levied as a surcharge for the period of one year
• beginning January 1, 1965 and ending December 31, 1965.
(c) Upon every person engaged in or carrying on the
business of selling or furnishing natural gas for heat,
power, light and other purposes, a•fee or tax equal,to two
per cent (2%) of the total gas revenues derived from such
business in the City of Yakima; provided, however, that the
fee or tax provided by this subsection (c) shall be levied
for the period of one year beginning January 1, 1965 and
/410 ending December 31, 1965.
• (d) The minimum fee or tax for each such business activity
shall not be less than Two Hundred Fifty Dollars ($250.00) per
tax year.
•
(e) The rates of tax set forth in this section in (a),
(b) and (c) above shall be measured against a maximum of
410 . the first $500.00 of said total gross income derived from
selling electric light or power, said total gross subscriber °s .
station exchange revenue from business or residence telephone
service (excluding message units), or total gas revenue
accrued by said taxpayer from any one customer in any one
calendar month or fraction thereof."
Section 2. That all fees or taxes levied for the year 1964 under
the provisions of Section 5.50.050 of the City of Yakima Municipal Code
prior to its amendment as in this ordinance provided and payable in
accordance with the provisions of Section 5.50.090 prior to January 31,
1965, shall not be affected by this ordinance and shall be due and
payable as provided in Section 5.50.090.
Section 3. If any provision of this ordinance or its application
to any person or circumstance is held invalid, the remainder of this
i ordinance or the application of the provision to other persons or cir-
cumstances shall not be affected.
Section 4® This ordinance shall be in full force and effect 30
days after its final passage, approval and publication, as provided by
law and by the City Charter.
PASSED BY THE CITY COUNCIL, signed and approved this 27- --( day
111/
Mayor
ATTEST:
J
/ City Clerk
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