HomeMy WebLinkAbout1969-1162 ORDINANCE NO. /14,g
AN ORDINANCE relating to licenses and business regulations; imposing
annual license fees or taxes on certain business acti-
vities and authorizing certain deductions; and amending
Sections 5.50.050 arid 5.50.070 of the City of Yakima
Municipal Code.
• BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1. Section 5.50.050 of the City of Yakima Municipal
Code is hereby amended to read as. follows:
"5.50.050 Electric, telephone, gas and steam businesses.
(A) 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 pres-
cribed, as follows:
(a) Commencing September 16, 1969, upon every
person engaged in or carrying on the business of sell-
ing or furnishing electric light or power, a fee or
tax equal to three percent of the total gross income
derived from such business in the City of Yakima.
(b) Upon every person engaged in or carrying on
a telephone busines ;, a fee or tax equal to two percent
of the total gross subscriber's station exchange
revenues from business and residence telephone service
(excluding message units) in the City of Yakima; pro -
vided, however, that an additional fee or tax equal
to two percent of the gross subscriber's station
exchange revenues is hereby 1 ied as a surcharge for
the period of one year begs gngjon January 1, 1969,
and ending December 31, 1969. J,
(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 three percent of the total gas revenues derived
from such business in the City of Yakima; provided,
however, that the fee or tax provided by this subsec-
tion (c) shall be levied for the period of one year
beginning January 1, 1969, and ending December 31, 1969.
(d) Upon every person engaged in or carrying on
the business of selling or furnishing steam for heating
or other commercial consumption, a fee or tax equal to
two percent of the total gross income derived from such
business in the City of Yakima; provided, however, that
• an additional fee or tax equal to three percent of the
total gross income is hereby levied as a surcharge for
the period of one year beginning January 1, 1969, and
ending December 31, 1969.
(B) The minimum fee or tax for each such business
activity shall not be less than two hundred fifty dollars
per tax year.
(C) The rates of tax set forth in subsection (A)
above shall be measured against a maximum of the first
five hundred dollars of the total gross income derived
from selling electric light or power, the . total gross
subscriber's station exchange revenue from business or
residence telephone service (excluding message units),
total gas revenue or gross income from the sale of
steam accrued by said taxpayer from any one customer
in 'any one calendar month or fraction thereof."
rik
Section 2. Section 5.50.070 of the City of Yakima Municipal
Y P
Code is hereby amended to read as follows:
"5.50.070 Deductions. There shall be excepted and
deducted from the total gross income upon which the license fee
or tax is computed so much thereof as is derived from transac-
tions in interstate or foreign commerce, or from business done
for the government of the United States, its officers or agents,
and any amount paid by the taxpayers to the United States, the
state of Washington, or the City of Yakima, as excise taxes
levied or imposed upon the sale or distribution of property or
services.
Nothing in this chapter shall be construed as requiring a
license, or the payment of a license fee or tax, or the doing of
any act which would constitute an unlawful burden or interference
in violation of the constitution or laws of the United States,
or which would not be consistent with the constitution or laws
of the state of Washington."
Section 3. This ordinance shall be in full force and effect
thirty days after its passage, approval and publication as provided
by law and by the City Charter.
PASSED BY THE CITY COUNCIL, signed and approved this 22nd day of
September, 1969.
Mayor
ATTEST:
2i 7 a e
City Clerk
•
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