HomeMy WebLinkAbout3314Ordinance No. 3314
(Amending or Repealing Ordinances)
CFN=110—Water/Sewer/Garbage Rates & Policies
CFN=104—Finance
CFN=186-Budget
Passed 10/1/1996
Amending utility taxes by extending the sunset provisions of the interim tax
assessed for youth teen programs to provide for continued funding of youth
teen programs (this ordinance inadvertently amended Ord. 3274)
Amending Ord. 2390
Repealed by Ord. 3319
Amended by Ords. 3321;3370;3456;3489;3594;3645;4020;4061
The date ["Beginning July 1, 1998"1 has led to confusion This date will be deleted from cover sheets of
ordinance/resolution revision pages This cover sheet will be deleted on electronic pages only, no other
deletions or changes have been made to the document — 6/21/2012
This Ordinance No. 3314 inadvertently
amended Ordinance No. 3274 (1/2/96)
Ordinance No. 3314 is repealed by
Ordinance No. 3319 (10/15/96)
ORDI NANCE NO. 3 314
AN ORDINANCE of the City Council of the City of
Kent, Washington, amending Chapter 3.18 of the Kent City
Code relating to utility taxes by extending the sunset
provisions of the interim tax assessed for youth teen programs
to provide for continued funding of youth teen programs.
WHEREAS, the City's utility tax assesses an interim tax of three -tenths (0.3)
percent which revenue is dedicated to youth teen programs; and
WHEREAS, the interim tax sunsets December 31, 1996; and
WHEREAS, the City Council finds that youth teen programs are beneficial to
the citizens of the community and therefore would like to continue the tax for such
programs by extending the date the interim tax sunsets; NOW, THEREFORE,
THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON, DOES
HEREBY ORDAIN AS FOLLOWS:
UTILITY TAX (YOUTH)
SECTION 1. Section 3.18.020 of the Kent City Code is hereby amended to
read as follows:
Sec. 3.18.020. Certain utilities subject to tax.
A. In addition to the other business and license fees required by the ordinances of
the city, there is hereby levied upon all persons (including the city) engaged in certain
business activities a utilities tax to be collected as follows:
Upon every person engaging in or carrying on any telephone business
within the city, an annual tax equal to three and one-half (3 1/2) percent of
the total gross operating revenues, including revenues from intrastate toll,
derived from the operation of such business within the city. In addition,
there shall also be assessed an interim tax of three -tenths (0.3) percent
effective until 11:59 p.m. on December 31, 1996 which revenue from said
interim tax shall be dedicated to youth teen programs, plus an interim tax of
one (1.0) percent effective until 11:59 p.m. on April 7, 2002, or until the
effective date of any new legislation adopted by the Washington State
Legislature during the 1996 legislative session authorizing cities to
implement street utilities, whichever is sooner, which revenue from said
interim tax shall be dedicated to street improvement programs. Gross
operating revenues 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 compensate for the cost to the company of
the tax imposed by this chapter.
2. Upon every person engaging in or carrying on a business of selling,
furnishing, distributing, or producing gaseous gas for commercial or
domestic use or purposes, a fee or tax equal to three and one-half (3 1/2)
percent of the total gross income from such business in the city during the
tax year for which the license is required. In addition, there shall also be
assessed an interim tax of three -tenths (0.3) percent effective until 11:59
p.m. on December 31, 1996 which revenue from said interim tax shall be
dedicated to youth teen programs, plus an interim tax of one (1.0) percent
effective until 11:59 p.m. on April 7, 2002, or until the effective date of any
new legislation adopted by the Washington State Legislature during the
1996 legislative session authorizing cities to implement street utilities,
whichever is sooner, which revenue from said interim tax shall be dedicated
to street improvement programs.
3. Upon every person engaged in or carrying on the business of selling,
furnishing, or distributing electricity for light and power, a fee or tax equal
to three and one-half (3 1/2) percent of the total gross income from such
business in the city during the tax year for which a license is required. In
addition, there shall also be assessed an interim tax of three -tenths (0.3)
percent effective until 11:59 p.m. on December 31, 1996 which revenue
from said interim tax shall be dedicated to youth teen programs, plus an
I' interim tax of one (1.0) percent effective until 11:59 p.m. on April 7, 2002,
or until the effective date of any new legislation adopted by the Washington
State Legislature during the 1996 legislative session authorizing cities to
implement street utilities, whichever is sooner, which revenue from said
interim tax shall be dedicated to street improvement programs.
4. Upon every person engaging in or carrying on a business providing garbage
service, a tax equal to six and one-half (6 1/2) percent of the total gross
income from such business in the city during the tax year for which the
license is required. In addition, there shall also be assessed an interim tax of
three -tenths (0.3) percent effective until 11:59 p.m. on December 31, 1996
which revenue from said interim tax shall be dedicated to youth teen
programs, plus an interim tax of one (1.0) percent effective until 11:59 p.m.
on April 7, 2002, or until the effective date of any new legislation adopted
by the Washington State Legislature during the 1996 legislative session
authorizing cities to implement street utilities, whichever is sooner, which
revenue from said interim tax shall be dedicated to street improvement
programs.
5. Upon every person (including the city) engaging in or carrying on the
business of selling, furnishing or distributing water, sewer or drainage
services, a tax equal to three and one-half (3 1/2) percent of the total gross
income from such business in the city during the tax year. In addition, there
shall also be assessed an interim tax of three -tenths (0.3) percent effective
until 11:59 p.m. on December 31, +9}G2006 which revenue from said
interim tax shall be dedicated to youth teen programs, plus an interim tax of
one (1.0) percent effective until 11:59 p.m. on April 7, 2002, or until the
effective date of any new legislation adopted by the Washington State
Legislature during the 1996 legislative session authorizing cities to
implement street utilities, whichever is sooner, which revenue from said
interim tax shall be dedicated to street improvement programs.
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B. In computing the tax provided in subsection A., the taxpayer may deduct from
gross income, the following items:
The actual amount of credit losses and uncollectibles sustained by the
taxpayer.
2. Amounts derived from the transactions in interstate and foreign commerce
which the city is prohibited from taxing under the laws and constitution of
the United States.
SECTION 2. If any one or more sections, sub -sections, or sentences of this
Ordinance are held to be unconstitutional or invalid, such decision shall not affect the
validity of the remaining portion of this Ordinance and the same shall remain in full force
and effect.
SECTION 3. This Ordinance shall take effect and be in force thirty (30) days
from the time of its final approval and passage as provided by law.
ATTEST:
BRENDA JACOBER, CITY/CLERK
2!
MAY
APPROVED AS TO FORM:
ERA. LUBOVICH
PASSED day of /1996.
APPROVED day of D 11996.
PUBLISHED _q day of ���` "—' 1996.
hereby certify that this is a true copy of Ordinance No. -3 31 Ll , passed
by the City Council of the City of Kent, Washington, and approved by the Mayor of the
City of Kent as hereon indicated.
UTILTAX.ORD
(SEAL)
BRENDA JAC ER, CITY CLERK
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