HomeMy WebLinkAbout2380REPEALED
ORDINANCE D3SZ)
AN ORDINANCE relating to utility fees or
taxes; amending Chapter 3.04 of the Kent City
Code (Ordinance 1549, as last amended by
Ordinance 2327) to remove the exclusion from
fees or taxes for Municipality of Metropolitan
Seattle sewer surcharges; and to reduce the
utility fee or tax from 3-1/2% to 2-1/2%.
THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON DO
ORDAIN AS FOLLOWS:
Section 1. Chapter 3.04 of the Kent City Code is amended
as follows:
"3.04.040. 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)
(b)
(c)
Upon every person engaging in or carrying on a
telephone business within, or partly within the
City, an annual fee or tax for the privilege of
so doing, equal to ((wee)) two and one-half
percent of the total gross subscribers' station'
exchange revenues from business and residence
telephone service (excluding message units) in
the City during the tax year for which a
license is required.
Upon every person engaging in or carrying on a
I
business of selling, furnishing, distributing,
or producing gaseous gas for commercial or
domestic use or purposes, a fee or tax equal tol
((bhEee)) two and one-half percent of the total
gross income from such business in the City
during the tax year for which the license is
I
required.
Upon every person engaged in or carrying on the
business of selling, furnishing, or
distributing electricity for light and power, al
3.04.080. UTILITY TAX WHEN DUE. The utility tax imposed
by this Chapter shall be due and payable to the Finance Department
in quarterly installments and remittance thereof shall be made on
or before the last day of the month next succeeding the end of the
quarterly period in which the tax accrued. Quarterly period for
the purpose of this Chapter shall mean each three (3) month period
of the calendar year. The taxpayer on or before said last day of
said month shall also transmit to the Finance Department a return
upon a form to be prescribed and provided by the Clerk, which
return shall contain a statement by the taxpayer, stating the
amount of tax for which he is liable for the preceding quarterly
period under and computed according to the provisions of this
Chapter, that the information therein given and the amount of tax
liability therein reported are full and true and that he knows the
same to be so; which statement shall be signed by the taxpayer or
authorized agent.
Section 2. This ordinance shall take effect and be in
force five (5) days from and after its passage, approval and
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fee or tax equal to two and one-half
percent of the total gross income from such
business in the City during the tax year for
which a license is required.
(d)
Upon every person (including the City of Kent)
engaging in or carrying on the business of
selling, furnishing or distributing water,
garbage, and sewer (((e eludia'j "'e-f-
))
Metrepelitan Seattle sewer
services, a fee or tax equal to ((ems)) two
and one-half percent ((+4 1/2%))) of the total
gross income from such business in the City
during the tax year.
(2) In
computing said tax as hereinbefore provided, the
taxpayer may deduct
in computing gross income, the following items
(a)
The actual amount of credit losses and
uncollectables sustained by the taxpayer.
(b)
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.
3.04.080. UTILITY TAX WHEN DUE. The utility tax imposed
by this Chapter shall be due and payable to the Finance Department
in quarterly installments and remittance thereof shall be made on
or before the last day of the month next succeeding the end of the
quarterly period in which the tax accrued. Quarterly period for
the purpose of this Chapter shall mean each three (3) month period
of the calendar year. The taxpayer on or before said last day of
said month shall also transmit to the Finance Department a return
upon a form to be prescribed and provided by the Clerk, which
return shall contain a statement by the taxpayer, stating the
amount of tax for which he is liable for the preceding quarterly
period under and computed according to the provisions of this
Chapter, that the information therein given and the amount of tax
liability therein reported are full and true and that he knows the
same to be so; which statement shall be signed by the taxpayer or
authorized agent.
Section 2. This ordinance shall take effect and be in
force five (5) days from and after its passage, approval and
-2-
publication as provided by law. Provided, that the removal of the
exclusion from fees or taxes for the Municipality of Metropolitan
Seattle sewer surcharges, and the reduction in fee or tax, both
provided for in Section 1, above, shall take effect and be in
force on March 1, 1983.
�) ....
ISABEL HOGAN, MAYGR
ATTEST:
MARIE JUSEN,� CITY CLERK
APPROVED AS TO FORM:
iDPZ4-4
P. STE EN DiJULIO, CITY ATTORNEY
PASSED the day of , 1982•
APPROVED the 2 _day of ,,c , 1982.
PUBLISHED the qday of , 1982.
I hereby certify that this is a true copy of Ordinance
No.,�)L,2, W , passed by the City Council of the City of Kent,
Washington, and approved by the Mayor of the City of Kent as hereo
indicated.
14212-25A
` (SEAL)
MARIE J S �,CI YCLERK
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