HomeMy WebLinkAbout1984-2807 OCCUPATION TAXES ON PUBLIC UTILITIES ORDINANCE ko. 2 8 0 7
AN ORDINANCE relating to licenses and business regulations;
Aft
imposing occupation taxes on public utilities and
setting the rates of such taxes; and amending
Subsection 5.50.050 A of the City of Yakima
1111 Municipal Code.
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, 1985, upon every
410 person engaged in or carrying on the business of
selling or furnishing electric light or power, a
fee or tax equal to five and 5/10 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 5.2%
1987 4.9%
1988 4.6%
1989 4.4%
1990 4.27
1991 4.0%
2. Commencing January 1, 1985, upon every
person engaged in carrying on a telephone business,
a fee or tax equal to five and 2/10 percent of the
total gross income, excluding income from intrastate
4111 tolls, 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 4.0%
Total gross income for this purpose shall not
include charges which are passed on to the sub-
-11, scribers by a telephone company pursuant to tariffs
required by regulatory order to compensate for the
cost to the company of the tax imposed by this.,
ordinance.
"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 telephone services, or pro-
viding telephonic, video, data, or similar communi-
cation 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 oper-
ating 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 equip-
4111
ment, 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 January 1, 1985, 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 2/10
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 4.47
1990 4.27
1991 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 con
sumption, a fee or tax equal to five and 3/10 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 1984 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, 1985, shall not be affected
by this ordinance and shall be due and payable as provided in
Section 5.50.090.
Section 3. 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
day of II& \111 , 1984. 111
j
'ayor
ATTEST:
,
City Clerk -2-
Publication Date
LOCI 2 19 4
Effective Date NOV 3 19A4