HomeMy WebLinkAbout1970-1269 ORDINANCE NO. 1( 9
AN ORDINANCE relating to licenses and business regulations; levying
and specifying rates of general occupation taxes; saving
certain taxes and penalties; and amending Section
5.52.030 of the City of Yakima Municipal Code.
BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1. Section 5.52.030 of the City of Yakima Municipal Code
is hereby amended to read as follows:
"5.52.030 Personss ubj to License- -Fees. Commencing
July 1, 1971, there is hereby levied upon and shall be collected
from every person engaging in business in the City of Yakima an
annual license fee or tax for the privilege of engaging in busi-
ness activities. Such license fee shall be measured by the num-
ber of employees of each business employed during the twelve-
month period immediately preceding the year for which the'license
fee is payable as follows:
(a) For every person employing one or two employees,
twenty dollars per annum or any part thereof.
(b) For every person employing three to and including
five employees, forty dollars per annum or any part thereof.
(c) For every person employing six to and including
nine employees, seventy dollars per annum or any part there-
of.
(d) For every person employing ten to and including
f ourteen employees, one hundred dollars per annum or any
part thereof.
(e) For every person employing fifteen to and includ-
ing twenty employees, one hundred fifty dollars per annum
or any part thereof.
(f) For every person employing twenty -one to and
including thirty employees, two hundred dollars per annum
or any part thereof.
(g) For every person employing thirty -one to and
including forty -five employees, three hundred dollars per
annum or any part thereof.
(h) For every person employing forty -six to and includ-
ing sixty employees, four hundred dollars per annum or any
part thereof.
(i) For every person employing sixty -one to and
including eighty employees, five hundred dollars per annum
or any part thereof.
(j) For every person employing over eighty employees,
six hundred dollars per annum or any part thereof.
Employees working more than sixteen hundred hours,
including legal holidays and vacation time, during the
twelve month period immediately preceding the year for
which the license fee is payable shall be considered perrna-
nent employees; employees working sixteen hundred hours or
less, including legal holidays and vacation time, shall be
considered temporary employees.
In determining the license fee to be paid hereunder by
each business the total number of employees shall be com-
puted by adding together the number of permanent employees
and the number of temporary employees, the latter figure to
be computed by dividing total man hours, including legal
holidays and vacation time, worked by all temporary
employees, by sixteen hundred."
Section 2. All fees provided for by Section 5.52.030 prior to
dm its amendment by this ordinance shall be imposed and collected for the
balance of the year which commenced July 1, 1970, and which will end
June 30, 1971, at the rates specified in Section 5.52.030 prior to
its amendment by this ordinance; and for the balance of that year,
the provisions of Section 5.52.090 regarding payment of fees for a
partial year and penalties for delinquent payment shall apply at the
rates specified by Section 5.52.030 prior to its amendment by this
• ordinance.
Section 3. This ordinance shall be in full force and effect 30
days after its passage, approval and publication as provided by law
and by the City Charter.
411 PASSED BY THE CITY COUNCIL, signed and approved this 7th day of
December, 1970.
Mayor
ATTEST:
City Clerk
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