HomeMy WebLinkAbout1982-2653 TAXES ON PUBLIC UTILITIES & RATES OF SUCH TAXES ORDINANCE 4 2( 53
AN ORDINANCE relating to licenses and business regulations;
1111 imposing occupation taxes on public utilities and
setting the rates of such taxes; amending Subsection
5.50.050 A of the City of Yakima Municipal Code;
and declaring an emergency.
1110 WHEREAS, in order to comply with requirements of Chapter
49, 1982 First Extraordinary Session Of Laws Of The State Of
Washington, the rates of taxes imposed by the City of Yakima
on public utilities must be adjusted as provided by this
ordinance, and must become effective on January 1, 1983;
therefore, the City Council finds an emergency to exist so as
to authorize the immediate effectiveness of this ordinance,
now, therefore,
4111 BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1. Subsection 5.50.050 A 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:
1. Commencing January 1, 1983, 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;
4111 2. Commencing January 1, 1983, upon every
person engaged in carrying on a telephone business,
a fee or tax equal to five and 6/10 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.
4110 "Telephone Business" as used herein means
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
4111 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 associations
operating an exchange. "Telephone business" does
4111 not include the providing of "competitive telephone
service" as defined hereinbelow nor the providing
of cable television service.
"Competitive telephone service" as used
herein means the providing by any person of
1110 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 regu-
lation as telephone companies under Title 80 R.C.W.
and for which a separate charge is made.
3. Commencing January 1, 1983, 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 five
and 6/10 percent of the total gross income derived
from such business in the City of Yakima;
4. Commencing January 1, 1983, 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."
Section 2. All fees or taxes levied for the year 1982
under the provisions of Section 5.50.020, 5.50.050 and 5.50.070
of the City of Yakima Municipal Code prior to its amendment by
this ordinance and payable in accordance with the provisions
of Section 5.50.090 prior to January 25, 1983, shall not be
affected by this ordinance and shall be due and payable as
provided in Section 5.50.090.
Section 3. This ordinance is one to provide for the
4111 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.
PASSED BY THE CITY COUNCIL, signed and approved this 7
day of AL 40 , 1982.
4 11 0
Mayor
411 ATTEST:
- - City Clerk
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