HomeMy WebLinkAbout1962-390 ORDINANCE NO. _
AN ORDINANCE 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 against gross income, 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 (1}) of said total gross income,
commencing with the first meter reading date in January,
• 1963, and ending with the last meter reading date in
December, is hereby levied as a surcharge for the period
of one year, beginning January 1, 1963, and ending Decem-
ber 31, 1963.
(b) Upon every person engaged in or carrying on a tele-
phone business, 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 (11/2%)
of said total gross subscriber's station exchange revenues
is hereby levied as a surcharge for the period of one year
beginning January 1, 1963 and ending December 31, 1963.
(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'l, 1963 and
ending December 31, 1963.
(d) The minimum fee or tax for each such businese activity
shall not be leas than Two Hundred Fifty Dollars ($250.00)
per tax year
-1-
(e) The rates of tax set forth in this section in (a)
(b) and (c) above shall be measured against a maximum of
401 the first $500.00 of said total gross income derived from
selling eleotrlc light or power, said total gross subscriberes
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 1962 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 5050.090 prior to January 31
1963, shall not be affected by this ordinance and shall be due and
payable as provided in said 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
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 a approval and publication, as provided by
law and by the City Charter.
PASSED BY THE CITY COUNCIL, signed and approved this 'g day of
1962.
1
- ayor
ATTEST:
/ y er
411
-2-