HomeMy WebLinkAbout1967-974 ORDINANCE NO.
`N ORDINANCE relating to 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 COUNCIL OF THE CITY OF YAKIMA:
411, Section 1. That Section 5.50.050 of the City of Yakima Municipal
,:ode 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 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 (370) 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 percent (270) of said total gross income, commencing with
the first meter reading date in January, 1968, and ending with
the last meter reading date in December, 1968, is hereby levied
as a surcharge for the period of one year, beginning January 1,
1968, and ending December 31, 1968.
(b) Upon every person engaged in or carrying on a tele-
phone business, a fee or tax equal to two per cent (270) of the
• total gross subscriber's station exchange revenues from busi-
ness 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 sub -
scriber's station exchange revenues is hereby levied as a sur-
charge for the period of one year beginning January 1, 1968,
and ending December 31, 1968.
(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 (2Y7,) 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, 1968, and end-
ing December 31, 1968.
(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 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 1967 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, 1968, 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, approval and publication, as provided by
law and by the City Charter. •
PASSED BY THE CITY COUNCIL, signed and approved this )ay. of
November, 1967.
Mayor
ATTEST:
City Clerk
411
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