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ORDINANCE. NO.�,�
2 AN ORDINANCE of the City of Kent, Washing-
ton,
ashing-ton, repealing as of midnight, December 31,
3 s 1968, Sections 3 and 4 of Kent Ordinance No.
1331 (January, 1966) and enacting as of 12:01
A.M., January 1, 19699 a business activities
occupation tax of three and one-half percent
r (3 1/20) on telephone, gas, electrical, water,
garbage, and sewer (excluding Metro charges)
4F,
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6 %lva3 utilities doing business in the City Limits of
the City of Kent.
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$ THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON, DO
;'ORDAIN AS FOLLOWS:
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Section 1. Effective midnight, December 31, 1968, Sec-
tions 3 and 4 of Kent City Ordinance 1331 (January, 1966) shall be
repealed.
Section 2. CERTAIN 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
(i Cluding the City of Kent) 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:
(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 and one-half percent
(3 1/2%) 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.
(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 percent (3 1/20) of the total gross
income from such business in the City during
the tax year for which the license is required.
(3) Upon every person engaged in or carrying on the
business of selling, furnishing, or distributing
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(4)
electricity for light and power, a fee or tax equal
to three and one-half percent (3 1/2%) of the total
gross income from such business in the City during
the tax year for which a license is required.
Upon every person (including the City of Kent)
engaging in carrying on the business of selling,
furnishing or distributing water, garbage, and sewer;
(excluding Municipality of Metropolitan Seattle
sewer surcharges) services, a fee or tax equal to
three and one-half percent (3 1/2%) of the total
gross income from such business in the City during
the tax year.
$ B. In computing said tax as hereinbefore
P g provided, the
9 - taxpayer may deduct in computing gross income, the following
10 r' items:
11 F (1) The actual amount of credit losses and uncollectab 1¢s
s�
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sustained by the taxpayer.
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as of 12:01 A.M. , January 1, 1969, and the provisions of Section
2 of this Ordinance shall terminate as of midnizht December 31.
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(2) Amounts derived from the transactions in interestate'
and foreign. commerce which the City is prohibited
from taxing under the Laws and Constitution of the
United States.
Section 3. Section 2of this Ordinance shall be effective�'�
1969, unless otherwise provided for prior to that time.
Section 4. UTILITY TAX WHEN DUE: The utility tax impose 1
by this Chapter shall be due and payable to the Treasurer in
quarterly installments and remittance thereof shall be made to
the Treasurer on or before the last day of the month next succeed-
ing 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 6.4.0 8 (q) ( Kent City Ordinance 0.913, subsection 2, 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
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e 1 period
1 'I quart r y p
under and computed accord-ing
to the provisions
2 11 of this Chapter,
that the information therein
given and the amount
3 of tax liability
therein reported are full and
true and that he
4 'J knows the same to be so; which statement shall
be signed by the
5i+ taxpayer or authorized agent and the signing of
same shall be
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under the penalties
6 j deemed and constitute the same as a sta emen
y?
7 % of perjury equivalent to and as is sworn to under oath.
8 Section 5. If any provison, section, paragraph, clause,
a
9 ` or part of this Ordinance shall be held void or unconstitutional,
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the remainder of this Ordinance shall noz ne aila��u �••���~�
but all other provisions, sections, paragraphs, clauses, and parts
of this Ordirance not expressly so held to be void or unconstitutio4-
r,
al shall continue and remain in full force and effect.
Section 6. This Ordinance shall take effect and be in
force five (5) days from and after its passage, approval and pub-
lication as provided by law, subject to, however, the provisions
of Sections 1 and 3 of thi rdinance,.
ayor
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i' Attest:
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MARIEffity Cier,�
Approved as to form: lty ttor— ney
PASSED the day of , 1968.
I 1968.
APPROVED the day o , 1968.
PUBLISHED the f,0 _day of
�cIertify that this is a true copy of Ordinance
No.passed by the City Council of the City of Kent andapprove�hereby
the Mayor of the Cit o �.Kent as hereon indicated.
y y
(SEAL)
MART!'r , 9 yClerk
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