The URL can be used to link to this page

Home My WebLink About1993-105 Electric light and power taxes , _ , ORDINANCE NO. 93 -105 AN ORDINANCE relating to licenses and business regulations; amending Section 5.50.050 of the City of Yakima Municipal Code. WHEREAS, Section 5.50 of the City of Yakima Municipal Code (the "Municipal Code ") provides for the levy and collection of certain annual license fees or taxes with respect to the conducting of certain business activities; and WHEREAS, the City of Yakima (the "City ") deems it necessary and advisable to adopt measures providing increased revenue from certain of such license fees or taxes in order to provide for a portion of the cost of funding a police station and legal center for the City, and to provide for other needs of the City, with the expectation that upon full payment of such police station and legal center costs, including full retirement of any indebtedness • d for such purpose, t he City incurred o P P � Y will then take action to reduce the additional revenue derived pursuant to this Ordinance. NOW, THEREFORE, BE IT ORDAINED BY THE CITY OF YAKIMA. Section 1. Amendment of Section 5 50.050 of the Municipal Code. Section 5.50 050 of the Municipal Code is hereby amended to read as follows: "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, 1985, upon every person engaged in or carrying on the business of selling or furnishing electric light or power, a fee or tax equal to five and five- tenths percent of the total gross income derived from such business in the City of Yakima; provided, for the year 1986 and succeeding years, the rate of the fee or tax imposed by this subsection shall be reduced according to the following schedule: 4 11/ Year Rate 1986 5.2$ 1987 4.9% 1988 4.6% 1989 4.4% 1990 4.2% 1991 and thereafter 4.0% 2. Commencing January 1, 1985, and until July 1, 1989, upon every person engaged in carrying on a telephone business, a fee or tax equal to five and two- tenths percent of the total gross income, excluding income from intrastate tolls, derived from such business in the City of Yakima; provided, that the rate of the fea or tax imposed by this subsection shall be reduced according to the following schedule: Year Rate 1986 5.0% 1987 4.8% 1988 4.6% 1989 4.4% 111 Commencing July 1, 1989, upon every person engaged in carrying on a telephone business, a fee or tax equal to six percent of the total gross income derived from such business in the City of Yakima; provided, that such fee or tax be subject to the limitations prescribed by RCW 35.21.714, and provided, further, that the City shall suspend collection of any franchise fee on a telephone business in excess of the rates of fees and taxes permitted under RCW 35.21.870(2), which rates are as follows: Year Rate 1989 6.4% 1990 6.2% 1991 and thereafter 6.0% Total gross income for this purpose shall not include charges which are passed on to the subscribers by a telephone business pursuant to tariffs required by regulatory order to compensate for the cost to the telephone business of the tax imposed by the ordinance codified in this section. "Telephone business" as used herein means the business of providing access to a local telephone 4110 -2- • network, local telephone network switching service, toll service or coin telephone 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 associations operating an exchange. "Telephone business" does 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 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 RCW Title 80 and for which a separate charge is made. 3. Commencing January 1, 1985, upon every 4111 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 two - tenths percent of the total gross income derived from such business in the City of Yakima; provided, for the year 1986 and succeeding years, the rate of the fee or tax imposed by this subsection shall be reduced according to the following schedule: Year Rate 1986 5.0% 1987 4.8% 1988 4.6% 1989 4.4% 1990 4.2% 1991 and thereafter 4.0% 4. Commencing January 1, 1985, 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 five and eight-tenths percent of the total gross income derived from such business in the City of Yakima. B. The minimum fee or tax on each such business 4111 activity shall not be less than $250.00 per tax year. C. Until July 1, 1989, the rates of tax set forth in subsection A above shall be measured against a -3- maximum of the first five hundred dollars of the total • gross income attributable to selling or furnishing electric light or power, selling or furnishing telephone services described in the definition of "telephone business" contained herein, selling or furnishing natural gas or selling or furnishing steam to any one customer in any one calendar month or fraction thereof. Commencing July 1, 1989, and continuing until December 31, 1993, the rates of tax set forth in subsection A above shall be measured against a maximum of the first three thousand dollars of the total gross income attributable to selling or furnishing electric light or power, selling or furnishing telephone services described in the definition of "telephone business" contained herein, selling or furnishing natural gas or selling or furnishing steam to any one customer in any one calendar month or fraction thereof." Commencing January 1, 1994, the rates of tax set forth in subsection A above shall be measured against a maximum of the first four thousand dollars of the total gross income attributable to selling or furnishing 4110 electric light or power, selling or furnishing telephone services described in the definition of "telephone business" contained herein, selling or furnishing natural gas or selling or furnishing steam to any one customer in any one calendar month or fraction thereof. Section 2. Effective Date. This ordinance shall be effective thirty (30) days after its passage, approval and publication as provided by law and the City Charter. 1111 -4- 1111 PASSED BY THE CITY COUNCIL, signed and approved this 16th day of November , 1993. CITY OF YAKIMA, WASHINGTON BY g,a2 Mayor ATTEST. City Clerk Publication Date 11 - 19 - 93 Effective Date 12 -19 -93 1111 -5-