HomeMy WebLinkAbout1975-1877 RATES OF GENERAL OCCUPATION TAXES. ORDINANCE NO. /177
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; and
declaring an emergency.
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 Persons Subject to License--Fees. Commencing
July 1, 1976, 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
business activities. Such license fee shall be measured by
the number of employees of each business employed during the
twelve-month period immediately pregeding the year for which
the license fee is payable as follows:
(a) For every person employing one or two employees,
twenty-two dollars per annum or any part thereof.
(b) For every person employing three to and including
five employees, forty-four dollars per annum or any part thereof.
(c) For every person employing six tp_ and including nine
employees, seventy-seven dollars per annum or any part thereof.
(d) For every person employing ten to and including four-
teen employees, one hundred ten dollars per annum or any part
thereof.
(e) For every person employing fifteen to and including
twenty employees, one hundred sixty-five dollars per annum or
any part thereof.
(f) For every person employing twenty-one to and including
thirty employees, two twenty dollars per annum or any
part thereof.
(g) For every person employing thirty-one to and including
forty-five employees, three hundred thirty dollars per annum
or any part thereof.
(h) For every person employing forty-six to and including
sixty employees, four hundred forty dollars per annum or any
part thereof.
1 01, (0 For every person employing sixty-one to and including
eighty employees, five hundred fifty dollars per annum or any
part thereof.
(j) For every person employing over eighty employees,
six hundred sixty dollars per annum or any part thereof.
Employees working more than sixteen hundred hours, includ-
ing legal holidays and vacation time, during the twelve month
period immediately preceding the year for which the license
fee is payable shall be considered permanent 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 computed
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 vaca-
tion time, worked by all temporary employees, by sixteen hun-
dred."
Section 2. All fees provided for by Section 5.52.030 prior to
its amendment by this ordinance shall be imposed and collected for
the balance of the year which commenced July 1, 1975, and which will
end June 30, 1976, 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 411
ordinance.
Section 3. This ordinance is one to provide for the immediate
preservation of the public peace, property, health, safety and welfare
of the people of the City of Yakima and an emergency is hereby declared
to exist and this ordinance shall be in full force and effect immediately
upon its passage, approval and publication as provided by law and
by the City Charter.
l'SSED BY THE CITY COUNCIL, signed and approved this o43 4 / ! , 1975.
Acting Mayor
ATTEST;
City ,lerk
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