HomeMy WebLinkAbout1983-2717 OCCUPATION TAXES ON PUBLIC UTILITIES & SETTING RATES OF SUCH TAXES ORDINANCE NO: 2 7 1 7
AN ORDINANCE relating to licenses and business regulations;
imposing occupation taxes on public utilities and
setting the rates of such taxes; and amending
41111 Subsection 5.50.050 A of the City of Yakima
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:
1110 1. Commencing January 1, 1984, upon every
per son engaged in or carrying on the business of
selling or furnishing electric light or power, a
fee or tax equal to five and 8/10 percent of the
total gross income derived from such business in
the City of Yakima;
2. Commencing January 1, 1984, upon every
person engaged in carrying on a telephone business,
a fee or tax equal to five and 4/10 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 sub-
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.
41110 "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.
4111111 "Competitive telephone service" as used herein
means the providing by any person of telephone equip-
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
II/ separate charge is made.
3. Commencing January 1, 1984, 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 4/10
percent of the total gross income derived from such
business in the City of Yakima;
4. Commencing January 1, 1984, upon every person
engaged in or carrying on the business of selling or
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furnishing steam for heating or other commercial con-
sumption, a fee or tax equal to five and 8/10 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 1983 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, 1984, 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 411011
by law and by the City Charter.
PASSED BY THE CITY COUNCIL, signed and approved this ime
day of CO-VA ) , 1983.
iA. @ak./(\r■-kekt-lp
U Mayor
ATTEST:
City Clerk
IP
41111
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