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HomeMy WebLinkAbout1966-851 ORDINANCE NO, 411 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 ClTY 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 herein prescribed, as follows: (a) Upon every person engaged in or carrying on the business of selling or furnishihg 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 percent (2%) of said •total gross i ncome, commencing with the first meter reading date in January, 1967, and ending with the last meter reading date in December, 1967, is hereby levied as a surcharge for the period of one year beginning January I, • 1967, and ending December 31, 1967. (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 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, 1967, and ending December 31, 1967. (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 (a%) 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, 1967, and end- 411 ing December 31, 1967. (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 d 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 frbm any one customer in any one calendar month or fraction thereof." Section 2. That all fees or taxes levied for the year 1966 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, • 1967, shall not be affected by this ordinance and shall be due and pay- able 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 111 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/day of November, 1966. 111 dit Mayor ATTEST: O _271_ City Clerk -2-