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ORDINANCE NO. ) 33)
AN ORDINANCE of the City of Kent, Washington,
repealing certain portions of the Kent City
Ordinances pertaining to Business Licenses
n and Taxation on Businesses and Occupations;
and adding to the Ordinances of the City of
Kent a business activities occupation tax on
certain utilities doing business within the
City Limits of the City of Kent.
THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON, DO
ORDAIN AS FOLLOWS:
Section 1. The following sections of the Kent City
Code and Kent City Ordinances, as codified therein, are hereby
repealed:
Section 2. With reference to Kent Ordinance, Section
6.4.12 (Ordinance No. 0.913 s3--1955) requiring payment of $12.00
for a Kent Business License, in the case of a new business started
during the year, the first business license fee will be pro -rated
quarterly.
Section 3. CERTAIN PUBLIC UTILITIES SUBJECT TO TAX:
A. In addition to the other business and license fees.
called for by the Ordinances of the City of Kent, there is
hereby levied upon, and shall be collected, from the persons
engaged in certain business activities, occupation taxes in
the amounts to be determined by the application of the rates
herein stated against gross income as follows:
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A.
Sec.
((Ordinnance)No. 0(913
_(5)4.16 (6),(and
(e).
s4, 1955).
4
B.
Sec. 6.4.20
(Ordinance No. 0.913 s6, 1955)
C.
Sec. 6.4.24
(a). (Ordinance No. 0.913 s75
1955).
D.
Sec. 6.4.28
(a), (b) (1)-(2)-(3). (Ordinance
No. 0.913 s7, 1955).
E.
Sec. 6.4.40
(a), (b), (c), (d) and (e).
(Ordinance No. 0.913 s10, 1955).
F.
Sec. 6.4.44
(Ordinance No. 0.913 sll, as
amended by
0.1039, 1959).
Section 2. With reference to Kent Ordinance, Section
6.4.12 (Ordinance No. 0.913 s3--1955) requiring payment of $12.00
for a Kent Business License, in the case of a new business started
during the year, the first business license fee will be pro -rated
quarterly.
Section 3. CERTAIN PUBLIC UTILITIES SUBJECT TO TAX:
A. In addition to the other business and license fees.
called for by the Ordinances of the City of Kent, there is
hereby levied upon, and shall be collected, from the persons
engaged in certain business activities, occupation taxes in
the amounts to be determined by the application of the rates
herein stated against gross income as follows:
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(1) 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 three per cent (30) of the total gross sub-
scribers' 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.
(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 purpose, a fee or tax equal to three per cent
(30) of the total gross income from such business in
the City during the tax year for which a license is
required.
(3J Upon every person engaging in or carrying on
the business of selling, furnishing, or distributing
electricity for light and power, a fee or tax equal
to three percent (30) of the total gross income
from such business in the City during the tax year
for which a license is required.
B. In computing said tax as hereinbefore provided,
the taxpayer may deduct in computing gross income the fol-
lowing items:
(1) The actual amount of credit losses and un-
collectibles sustained by the taxpayer.
(2) Amounts derived from transactions in inter-
state and foreign commerce which the City is prohibited
from taxing under the Laws and Constitution of the
United States.
Section 4. UTILITY. TAX; WHEN DUE: The utility tax
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imposed by this Chapter shall be due and payable to the.Treasurer
Ln quarterly installments, and remittance thereof shall be made
to the Treasurer 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 as defined
in Section 6.4.08 (q) (Kent City Ordinance 0.913 s25 as amended
by 0.1039--1959). The taxpayer, on or before said last day of
said month, shall also transmit to the Treasurer 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
the 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 author-
ized agent, and the signing of same shall be deemed and consti-
�tute the same a statement under the penalties of perjury equiva-
lent to and as if sworn to under oath.
Section 5. If any provision, section, paragraph,
clause or part of this Ordinance shall be held void or uncon-
stitutional, the remainder of this Ordinance shall not be affect
thereby, but all other provisions, sections, paragraphs, clauses
and parts of this Ordinance, not expressly so held to be void
or unconstitutional shall continue and remain in full force and
effect.
Section 6. This Ordinance shall take effect and be in
force from and after its passage, approval and publication as
provided b law, provided, however, Sections 3 and 4 of this
prove y
Ordinance shall become effective March 1, 66.
ALEX THORNTON, Mayor
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kttest:
MARINS , City Clerk
E JE
Approved as to form:
JOHN 4BEREITER, City Attorney
PASSED theday of _ , 1966.
4q—
APPROVED the day of _, 1966.
PUBLISHED the (--�-- day ofl:� , 1966.
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