HomeMy WebLinkAbout1954-B-1550 603
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ORDINANCE NO. B -1550 REPEALED BY ORDtNAPJCE X10 _IAy
AN ORDINANCE imposing a businees and occupation tax upon certain businesses, occupations
and privileges, namely the telephone business, requiring a business license
for the same, providing for the collection thereof, defining offenses, and
prescribing penalties.
BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1. The provisions of this Ordinance shall be deemed to be an exercise of
the power of the City of Yakima to license for revenue.
Section 2. After April 22, 1954, no person, firm or corporation shall engage in or
carry on any business, occupation, act or privilege for which a,tax is imposed by Section
3 of this Ordinance without first having obtained, and being the holder of, a license so
to do, to be known as an (Occupation License. Each such person, firm or corporation
shall promptly apply to the City Clerk for such license upon such forms as the Clerk
shall prepare and provide, giving such information as the Clerk shall deem reasonably
necessary to enable him to administer and enforce this Ordinance; and, upon acceptance
of such application by the Clerk, he shall thereupon issue such license to the applicant.
Such Occupation License shall be personal and non - transferable and shall be valid as long
as the licensee shall continue' in said business and shall comply with this Ordinance.
Section 3. From and after April 22, 1954, threr is hereby levied upon, and there
shall be collected from, every person, firm or corporation engaged in carrying on a
telephone business for hire within or partly within the corporate limits of the City an
annual tax for the privilege of so doing, such tax to be equal to three per cent (3%) of
the total gross subscribers' station exchange revenues from business and residence tele-
phone service (excluding message units) in the City, including lodal, long Distance, and
other revenues therefrom, including directory advertising revenue.
Section 4. In computing said annual tax there shall be deducted from said gross
operation revenues the following items:
(a) The amount of credit losses and uncollectibles actually sustained by
the taxpayer;
(b) Amounts derived from transactions in interstate or foreign commerce
or from any business which the City is prohibited from taxing under
the Constitutions of the United States or the State of Washington.
Section 5. The tax imposed by, Section 3 of this ordinance shall be due and payable
quarterly on the 15th day of the third month following the close of each quarter (said
quarters ending on March 31, June 30, September 30, and December 31 of each year, provided
that the first payment made hereunder shall be made on September 15, 1954, for the quart-
erly period ending June 30, 1954). On or before said due date the taxpayer shall file
with the City Clerk a written return, upon such form and setting forth such information
as the Clerk shall reasonably require, together with the payment of the amount of the tax.
Section 6. Each taxpayer shall keep records reflecting the amount of his said
gross operating revenues, and such records shall be open at all reasonable times to the
inspection of the City Clerk, or his duly authorized subordinates, for verification of
said tax returns or for the fixing of the tax of a taxpayer who shall fail to make such
returns.
Section 7. If any person, firm or corporation subject to this Ordinance shall fail
to pay any tax required by this Ordinance within thirty (30) days after the due date there-
of, there shall be added to such tax a penalty of ten per (10%) of the amount of
such tax, and any tax due under this Ordinance and unpaid, and all penalties thereon, shall
constitute a debt to the City and may be collected by court proceedings, which remedy
shall be in addition to all other remedies.
Section E. Any money paid to the City through error or otherwise not in payment
of the tax imposed hereby or in excess of such tax shall, upon request of the taxpayer,
be credited against any tax due or be become due from such taxpayer hereunder or, upon
the taxpayer's ceasing to do business in the City, be refunded to the taxpayer.
Section 9. Any said person, firm or corporation subject to this Ordinance who shall
fail or refuse to apply for an' Occupation License or to make said tax returns or to pay
said tax . when due, or who shall make any false statement or representation in or in conn-
ection with any such application for an Occupation License or such tax return, or shall
otherwise violate or refuse or fail to comply with this Ordinance, shall be guilty of a
misdemeanor and, upon conviction thereof, shall be punished by a fine or not to exceed
Three Hundred Dollars ($300.00) or by imprisonment in the city jaul for a term of not to
exceed ninety (90) days, or by, both such fine and imprisonment.
Section 10. The invalidity or unconstitutionality of any provision or section of
this Ordinance shall not render any other provision or section of this Ordinance invalid
or unconstitutional.
Section 11: The City Clerk is hereby authorized to adopt, publish and enforce,
from time to time, such rules and regulations for the proper administration of this Ordin-
ance as shall be necessary, and it shall be a violation of this Ordinance to violate or
to fail to comply with any such urule or regulation lawfully promulgated hereunder.
Section 12. In enacting this Ordinance the City of Yakima does not waive or recede
from its position that a franchise is necessary in order to carry on the telephone
business in said City. This Ordinance shall be in effect until the effective date of
such future telephone franchise ordinance as may be duly approved.
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Section 13. This Ordinance shall be in full force and effect rr thirty (30) days
` MiDIf seiTY i,nioW,z c�vt T nA 4 t y arter.
ATTEST PEARL BENJAMIN G. W. BURNS
City Clerk Mayor
I hereby certify that the foregoing is a full, true and correct copy of Ordinance
No. B=1550 entitled "AN ORDINANCE imposing a business and occupation tax upon certain bus-
inesses, occupations and privileges, namely the telephone business, requiring a business
license for the same, providing for the collection thereof, defining .offenses, and pres-
cribing penalties. ", as passed this 22nd day of March 1954, and at same has been publish-
ed as required by law.
AQUi Qrz 4.01
T T Y .L.ERK_ •