HomeMy WebLinkAbout1981-2568 OCCUPATION TAXES ON PUBLIC UTILITIES; AND DEFINING TERMS. ORDINANCE NO. 2568
AN ORDINANCE relating to licenses and business regulations;
imposing occupation taxes on public utilities;
defining terms; and amending Sections 5.50.020,
5.50.050 and 5.50.070 of the City of Yakima
411 Municipal Code.
BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1. Section 5.50.020 of the City of Yakima
Municipal Code is hereby amended to read as follows:
"5.50.020 Definition. In construing the provisions
of this Chapter, except when otherwise plainly declared
or clearly apparent from context, the following defini-
tions shall be applied:
1. "Gross Income" means the value proceeding
or accruing from the performance of the particular
public service or transportation business involved,
including operations incidental thereto, but with-
out any deduction on account of the cost of the
commodity furnished or sold, the cost of materials
used, labor costs, interest, discount, delivery
costs, taxes, or any other expense whatsoever paid
or accrued and without any deductions on account of
losses.
2. "Person or Persons" means persons of either
sex, firms, copartnerships, corporations and other
associations of natural persons, whether acting
by themselves or by servants, agents or employees.
3. "Taxpayer" means any person liable for
the license fee or tax imposed by this Chapter.
4. "Tax Year" or "Taxable Year" means the
year commencing January 1 and ending on the last
day of December of the year, or in lieu thereof,
the taxpayer's fiscal year when the taxpayer files
with the Yakima City Clerk a statement indicating
that the taxpayer will pay according to the tax-
payer's fiscal year as defined in that statement."
Section 2. 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 levied and shall be collected annual.
license fees or taxes against the persons on account of
business activities, and in the amounts to be determined
by the application of the rates herein prescribed, as
follows:
1111 1. Commencing February 1, 1982, upon every
person engaged in or carrying on the business of
selling or furnishing electric light or power, a
fee or tax equal to six percent of the total
gross income derived from such business in the
City of Yakima;
2. Commencing February 1, 1982, upon every
person engaged in carrying on a telephone business,
a fee or tax equal to six percent of the total
gross income, excluding income from intrastate
tolls, derived from such business in the City of
Yakima.
Total gross income for this purpose shall
not include charges which are passed on to the
subscribers by a telephone company pursuant to
tariffs required by regulatory order to compen=
sate for the cost to the company of the tax
imposed by this ordinance.
"Telephone Business" as used herein means
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the business of providing access to a local
telephone network, local telephone network
switching service, toll service, or coin tele-
phone services, or providing telephonic, video,
data, or similar communication or transmission
for hire, via a local telephone network, toll
line or channel, or similar communication or
transmission system. It includes cooperative
or farmer line telephone companies or associa-
tions operating an exchange. "Telephone busi-
ness" does not include the providing of "com
petitive telephone service" as defined herein-
below nor the providing of cable television
service.
"Competitive telephone service" as used
herein means the providing by any person of
telephone equipment, apparatus, or service, other
than toll service, which is of a type which can
be provided by persons that are not subject to
regulation as telephone companies under Title
80 R.C.W. and for which a separate charge is
made.
3. Commencing February 1, 1982, 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
six percent of the total gross income derived
from such business in the City of Yakima;
4. Commencing February 1, 1982, 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
six percent of the total gross income derived
from such business in the City of Yakima.
B. The minimum fee or tax for each such business
activity shall not be less than $250.00 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 attrib-
utable to selling or furnishing electric light or power.,
carrying on a telephone business, selling or furnishing
natural gas or selling or furnishing steam to any one
customer in any one calendar month or fraction thereof."
Section 3. Section 5.50.070 of the City of Yakima
Municipal Code is hereby amended to read as follows:
"5.50.070 Deductions. In computing the license
fee or tax imposed by this Chapter, there shall be
deducted from gross income the amounts derived from
transactions in interstate or foreign commerce or from
any business which the City of Yakima is prohibited
from taxing under the constitutions of the United
States or the State of Washington; and the tax shall
not apply to income derived by the taxpayer from the
City of Yakima."
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Section 4. All fees or taxes levied for the year 1981,
and for January, 1982, under the provisions of Sections 5.50.
020, 5.50.050 and 5.50.070 of the City of Yakima Municipal
Agh Code prior to its amendment as in this ordinance provided and
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payable in accordance with the provisions of Section 5.50.090
prior to February 28, 1982, shall not be affected by this
ordinance and shall be due and payable as provided in Section
5.50.090.
Section 5. 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 8th
day of December , 1981. •
O r , Mayor
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ATTEST:
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OF
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City er
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