HomeMy WebLinkAbout1961-300 111 ORDINANCE NO
AN ORDINANCE relating to business and occupation taxes upon certain
utilities, increasing the tax rates, providing for a
surcharge, amending Sections 5.50.040, .050 and .090 of
the City of Yakima Municipal Code, saving certain taxes,
and declaring an emergency.
BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1. That Section 5.50.040 of the City of Yakima Municipal
Code is hereby amended to read as follows, to—wit:
" 5.50.040 LICENSE TAX YEAR All occupation-licenses shall
be for the tax year for which issued and shall expire at the
end of such tax year."
Section 2. That Section 5.50.050 of the City of Yakima Municipal
Code is hereby amended to read as follows, to—wit:
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 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'fpr 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 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 two per cent (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, 1962 and ending
December 31, 1962.
(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 be—
ginning January 1, 1962 and ending December 31, 1962.
(d) The minimum fee or tax for each such business activity
III • shall not be less than Two Hundred Fifty Dollars (8250.00) per
tax year."
. Section 3. That Section 5.50.090 of the City . of Yakima Municipal
Code is hereby amended to read_as fpllows to,-wit
" 5.50.090 PAYMENT. Every taxpayer shall pay the fee or tax
in this Chapter provided on or before the 25th day of each and
every month hereafter, beginning on February 25, 1962, on the
said-totaI- gxoss ineGme, said total gross subscriber's station
exchange revenues or said total gas revenues derived from any
such business activity during the next preceding calendar nib
or related billing month."
Section 4. That all fees or taxes levied under the provisions of
Sections 5.50.050 and 5.50.090 of the City of Yakima Municipal Code,'
prior to amendment as in this ordinance previded, and payable under the
provisions thereof prior to January 31 1962, shall not be affected by
the provisions of this ordinance and shall be due and payable on or
0 before January 31, 1962.
Section 5. This ordinance is one to provide for the immediate
preservation of the public peace, property, health, safety and welfare
of the people of the City of Yakima, and an emergency is hereby declared
to exist, and this ordinance shall be in full force and effect immedi-
ately upon its passage : approval and publication, as provided by law .
and the City, Charter.
PASSED BY THE CITY COUNCIL, signed and approved this 20th day of .
November, 1961.
ATTEST:
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