HomeMy WebLinkAbout1966-786 ORDNANCE 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; and declaring an
emergency.
BE IT ORDAINED BY THE CITY OF YAKIMA:
Section.l. 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
two per cent (2%) of said total gross income, commencing
with the first meter reading date in January, 1966, and ending
with the last meter reading date in DeceMber, 1966, is hereby
levied as a surcharge for the period of one year, beginning
January 1, 1966, and ending December 31, 1966.
(b) Upon every person engaged in or carrying on a tele-
phone business, a fee or tax equal to two per cent (27) of
the total gross subscriber's station exchange revenues from
business and residence telephone service (exc(uding 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 beginning April 1, 1966 and
ending December 31, 1966.
(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 and one-
half per cent (21/0) of the total gas revenues cOrived from
such business in the City of Yakima; provided, - neWever, that
the fee or tax provided by this subsection (c) shall be levied
for the period of one year beginning January I, 1966 and
ending December-31, /966.
1110 (d) The minimum fee or tax for each such business activity
shall not be less than Two Hundred Fifty Dollars ($250.00) per
tax yeer.
s a:action in (a),
0)) a: (c) above zhali V)f. imv-1*.ur-ed ir'...ge4nst a max!mL74
the first $300.00 of ead tot ai , i7 j ros income derl,v6 from
eiectric or power, said tot ai gro5s sobscribePrs
on exchangs revenue from bm6,1!ness or residence telephone
service (excluding iTossage unitz!, or total gas revenue
accrued by said taxpaI from any one customer in any oile
calendar month o fre,ction thcf
Section 2, That aii fees or taNes lavied for the aienth of JanuaPv
through March, ;9S6, uae,v the provisions of Section 55.D50 of the
City of Ya!ma Code prior to its amondmet az tnrds orel-,ance
provided and payab;e accor4ace the prov!.5ios of
5,-50.090 prlor to Aprii ',.28 &ha'.01 not be VA5s orel-
nance and due r,n1,71 po ,- a!d 350.090.
Se.,:ctje if eny Drcvision of ',, or
to any person or circumstancs is heirl th ,*. r of
0 ordinance or o c th provi„ to ot?,ar cr c r -
cumstare er; shaiti rt affectcd.
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