HomeMy WebLinkAbout1961-308 ORDINANCE NO. __
AN ORDINhNCE relating to business and occupation taxes upon certain
utilities, adjusting the tax rates, amending Section
5.50.050 of the City of Yakima Municipal Code.
BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1, That Section 5.503050 of the City of Yakima Municipal
Code. as amended November 20, 1961, is hereby amended to real as foie
- ?own, to-wit:
" 5.50X50 ELECTRIC, TELEPHONE AND GAS BUSINESSES. There
are hereby levied and shall be collected annual license fees
or occupation taxes against the persens on account of the
business activities, and in the amouns to be determined by
the application of the rates against gross income, at follows:
(a) Upon every person engaged in or carrying on the business
of selling or furnishing electric 1iht or power, a fee or tar
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 two per cent (2%;) of
said total gross income, commencing with the first meter reading
• date in January, 1962, 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 1962 and ending December 31,
1962.
(b) Upon every person engaged in or carrying on a telephone
business, a fee or tax equal to two per cent (2%) of the total
gross subscriber's station exchange .venues from business and
residence telephone service (excluding message units) in the
City of Yakima; provided, however, thet an additional The or
tax equal to two per cent (2%) of sai9 total gross subeoriber's
station exchange revenues is hereby levied as a surchaeege for
the period of one year beginning Jannery 1, 1962 and ending
December 31, 1962.
(c) Upon every person engaged in ov carrying on the burAness
of selling or furnishing natural gas for heat, power, :light and
other purposes, a fee or tax equal - po 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 thia
Subsection (c) shall be levied for the ieriod of one ycar be-
ginning January 1, 1962 and ending,De( ember 31, 1962.
411 (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
-1-
(e) The rates of tax set forth in this section in (a. (b)
and (c) above shall be measured against a maximum of the first
S500.,00 of said total gross income derived from selling elec-
tric 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 ono calendar month
or fraction thereof.
Section 2, If any provision of this ordinance or its application
to any person or circumstance is held invalid,the remainder of thie
ordinance or the application of the provision to other- persona or cir-
cumstances shall not be affected.
Section 3 This ordinance shall be in full force and effect 30
days after its final Passage, apprOval and rmblication, as provided by
law and by the City Charter.
PASSED BY THE CITY C0UN0IL signed and approved this A* day of
Ali December 1961,,
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