HomeMy WebLinkAbout3091Ordinance No. 3091
(Amending or Repealing Ordinances)
CFN=110 - Water, Sewer & Drainage Rates & Policies
Passed 2/16/1993
Utility Taxes
Amending Ord. 2390
Amended by Ords 3456;3489;3594;3645
Amended by Ord. 4061 (Sec. 3.18.010)
{Ord. 3489 readopted, re-enacted, ratified and confirmed by Ord. 35331
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
ORDINANCE NO. 30 � t
AN ORDINANCE of the City Council of the
City of Kent, Washington, relating to utility
taxes; amending Chapter 3.04 (Ordinance No.
2758) to define "telephone business" and
"competitive telephone service" consistently
with RCW 82.04.065.
THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON DOES HEREBY
ORDAIN AS FOLLOWS:
Section 1. Kent City Code (KCC) Chapter 3.04 (Ordinance No.
2758) is hereby amended to read as follows:
3.04.040. "CERTAIN UTILITIES SUBJECT TO TAX.
In addition to the other business and license fees required by
the City of Kent, there is hereby levied upon all persons
(including the City of Kent) engaged in certain business activities
a utilities tax to be collected as follows:
(a) Upon every person engaging in or carrying on any
telephone business within the City, an annual tax equal
to three and one-half percent of the total gross
operating revenues, including revenues 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
Chapter.
(i) "Tel ephene business" "Network telephone service" means
the L.••..:...ess providing by any person of access to a
local telephone network, local telephone switching
service, toll service, coin telephone services,
telephonic, video, data, or similar communication, or
transmission for hire via a local telephone network, toll
time line or channel, cable, microwave, or similar
communication or transmission system. "Network telephone
service" includes interstate service including toll
service, originating from or received on
telecommunications equipment or apparatus in this state
if the charge for the service is billed to a person in
this state. "Network telephone service" it ineludes
..p.. at aye—ems--€...,.mer line telephene ee=- .es e -
emehanges. "Telephene-business"
does not include the providing of competitive telephone
service, e -r the providing of cable television service, or
the providing of broadcast services by radio or
television stations.
"Competitive telephone service" means the providing by
any person of telephene telecommunications equipment or
apparatus, or service ether than tell set-ifiee related to
that equipment or apparatus such as repair or maintenance
service, if the equipment or apparatus •„h is of a type
which can be provided by persons that are not subject to
regulation as telephone companies under title 80 RCW and
for which a separate charge is made.
F
(iii) "Telephone service" means competitive telephone
service or network telephone service, as defined in
subsections (i) and (ii) of this section.
iv "Telephone business" means the business of providing
network telephone service, as defined in subsection (i)
of this section. It includes cooperative or farmer line
telephone companies or associations operating an
exchange. Telephone business shall include 100 percent
of the total service fees from calls originating and/or
billed to subscribers within the City of Kent.
Section 3. Severability. The provisions of this ordinance
are declared to be separate and severable. The invaliditv of anv
clause, sentence, paragraph, subdivision, section, or portion of
this ordinance, or the invalidity of the application thereof to any
person or circumstances shall not affect the validity of the
remainder of this ordinance, or the validitv of its anDlication to
other persons or circumstances.
Section 4. Effective date. This ordinance shall take effect
and be in force thirty (30) d from the time of its final passage
as provided by law.
DAN KELLEHER, MAYOR
ATTEST:
BRENDA JACOBER C Y CLERK
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APPROVED AS TO FORM:
ROGE A. LU OVICH, TORNEY
PASSED the /� day of , 1993.
APPROVED the day of , 1993.
PUBLISHED the day of , 1993.
i
I hereby certify that this is a true and correct copy of
Ordinance No. 3071 , passed by the City Council of the City of
Kent, Washington, and approved by the Mayor of the City of Kent as
hereon indicated.
utilfee.ord
Gc Cr-�(SEAL)
BRENDA JACOBER, C Y CLERK
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