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ORDINANCE N0.
AN ORDINANCE of the City of Kent,
Washington, amending Section 2 of Ordinance
1549 relating to utility tax on telephone
business within the City of Kent
THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON, DO
HEREBY ORDAIN AS FOLLOWS:
Section 1. Section (1)(a) of Section 2 of Ordinance
1549 which reads as follows:
"3.04.04 CERTAIN UTILITIES SUBJECT TO TAX
(1) In addition to the other business and license
fees required by the ordinances of the City of
Kent, there is hereby levied upon all persons
(including the City of Kent) engaged in certain
business activities an occupation tax to be
collected as follows:
(a) Upon every person engaging in or carrying or
a telephone business within, or partly
within the City, an annual fee or tax for
the privilege of so doing, equal to three
and one-half percent of the total gross
subscribers' station exchange revenues from
business and residence telephone service
(excluding message units) in the City durinc
the tax year for which a license is
required."
is hereby amended to read as follows:
"3.04.04 CERTAIN UTILITIES SUBJECT TO TAX
(1) In addition to the other business and license
fees required by the ordinances of the City of
Kent, there is hereby levied upon all persons
(including the City of Kent) engaged in certain
business activities an occupation tax to be
collected as follows:
(a) Upon every person engaging in or carrying of
any telephone business within the City, an
annual fee or tax equal to 3.5% of the tota:
gross operating revenues, including revenue.-
from
evenue:from intra -state toll, derived from the
operation of such business within the City
of Kent. 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
ordinance."
"Telephone Business" means the business of providing
access to a local telephone 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 time 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, nor the
providing of cable telephone service.
"Competitive Telephone Service" 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 Title R-80 RCW and for which a separate charge is made.
Section 2. This Ordinance may be codified under
Section 3.04.04 of the Kent City Code.
Section 3. This Ordinance shall take effect on
February 1, 1982 following passage, approval and publication as
provided by law.
ATTEST:
E JVJ.B`EN, CITY CLERK
APPROVED AS TO FORM:
DONALD E. MIRK, CITY ATTORNEY
PASSED the
APPROVED the
L HOGAN, MAYOR
day of �r , 1981
day of Wim- , 1981
PUBLISHED the _-P 7 day of , 1981
I hereby certify that this is a true copy of ordinance
No.,:L--�.7 , passed by the City Council of the City of Kent,
Washington,, and approved by the Mayor of the City of Kent hereon
indicated.
�7 � (SEAL)
MARIE JENST,
CITY CLERK
960-44A