HomeMy WebLinkAbout3321Ordinance No. 3321
(Amending or Repealing Ordinances)
CFN= 110 - Water/Sewer/Garbage Rates & Policies
CFN= 104 - Finance
CFN= 186 - Budget
Passed 11/5/1996
Amending Chapter 3.18 of the KCC relating to utility taxes to extend the
sunset provisions of the Interim tax assessed for youth teen programs to
provide for continued funding of youth teen programs
(Amending Sec. 3.18.020)
Amended by Ords. 3456;3489;3594;3645;4020;4061
{Ord. 3489 readopted, re-enacted, ratified and confirmed by Ord.
3533}
The date ["Beginning July 1, 1998"] 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 — 6121/2012
ORDINANCE NO. 33.2-1
0AN ORDINANCE of the City Council of the City of
' Kent, Washington, amending Chapter 3.18 of the Kent City
3a �f Code relating to utility taxes to extend the sunset provisions of
the interim tax assessed for youth teen programs to provide for
O 9 continued funding of youth teen programs.
P319
�t 3
WHEREAS, the City's utility tax assesses an interim tax of three -tenths (0.3)
-�3
10 percent which revenue is dedicated for youth teen programs; and
OWHEREAS, the interim tax sunsets December 31, 1996; and
WHEREAS, the City Council finds that the city's youth teen program is
beneficial to the citizens of the community and would like to continue the interim tax for
such programs by extending the date the interim tax sunsets; NOW, THEREFORE,
THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON, DOES
HEREBY ORDAIN AS FOLLOWS:
YOUTH TEEN TAX
SECTION 1. Section 3.18.020 of the Kent City Code is hereby amended to
read as follows:
Sec. 3.18.020. Certain utilities subject to tax.
A. In addition to the other business and license fees required by the ordinances of
the city, there is hereby levied upon all persons (including the city) engaged in certain
business activities a utilities tax to be collected as follows:
1. Upon every person engaging in or carrying on any telephone business
within the city, an annual tax equal to three and one-half (3 1/2) percent of
the total gross operating revenues, including revenues from intrastate toll,
derived from the operation of such business within the city. In addition,
there shall also be assessed an interim tax of three -tenths (0.3) percent
effective until 11:59 p.m. on December 31, 19961997 which revenue from
said interim tax shall be dedicated to youth teen programs, plus an interim
tax of one (1.0) percent effective until 11:59 p.m. on December 31, 2006,
which revenue from said interim tax shall be dedicated to street
improvement programs. 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.
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 (3 1/2)
percent of the total gross income from such business in the city during the
tax year for which the license is required. In addition, there shall also be
assessed an interim tax of three -tenths (0.3) percent effective until 11:59
p.m. on December 31, 19961997 which revenue from said interim tax shall
be dedicated to youth teen programs, plus an interim tax of one (1.0)
percent effective until 11:59 p.m. on December 31, 2006, which revenue
from said interim tax shall be dedicated to street improvement programs.
3. Upon every person engaged in or carrying on the business of selling,
furnishing, or distributing electricity for light and power, a fee or tax equal
to three and one-half (3 1/2) percent of the total gross income from such
business in the city during the tax year for which a license is required. In
addition, there shall also be assessed an interim tax of three -tenths (0.3)
2
percent effective until 11:59 p.m. on December 31, 19961997 which
revenue from said interim tax shall be dedicated to youth teen programs,
plus an interim tax of one (1.0) percent effective until 11:59 p.m. on
December 31, 2006, which revenue from said interim tax shall be dedicated
to street improvement programs.
4. Upon every person engaging in or carrying on a business providing garbage
service, a tax equal to six and one-half (6 1/2) percent of the total gross
income from such business in the city during the tax year for which the
license is required. In addition, there shall also be assessed an interim tax of
three -tenths (0.3) percent effective until 11:59 p.m. on December 31,
19961997 which revenue from said interim tax shall be dedicated to youth
teen programs, plus an interim tax of one (1.0) percent effective until 11:59
p.m. on December 31, 2006, which revenue from said interim tax shall be
dedicated to street improvement programs.
5. Upon every person (including the city) engaging in or carrying on the
business of selling, furnishing or distributing water, sewer or drainage
services, a tax equal to three and one-half (3 1/2) percent of the total gross
income from such business in the city during the tax year. In addition, there
shall also be assessed an interim tax of three -tenths (0.3) percent effective
until 11:59 p.m. on December 31, 19961997, which revenue from said
interim tax shall be dedicated to youth teen programs, plus an interim tax of
one (1.0) percent effective until 11:59 p.m. on December 31, 2006, which
revenue from said interim tax shall be dedicated to street improvement
programs.
B. In computing the tax provided in subsection A., the taxpayer may deduct from
gross income, the following items:
1. The actual amount of credit losses and uncollectibles sustained by the
taxpayer.
2. 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
SECTION 2. If any one or more sections, sub -sections, or sentences of this
Ordinance are held to be unconstitutional or invalid, such decision shall not affect the
validity of the remaining portion of this Ordinance and the same shall remain in full force
and effect.
SECTION 3. This Ordinance shall take effect and be in force thirty (30) days
from the time of its final approval and passage as provided by law.
ATTEST:
z Lc=��
BRENDA JACOBER, IT CLERK
APPROVED AS TO FORM:
ROG R A. LU OVICH, CITY ATTORNEY
Id
VC17�
PASSED S day of , 1996.
APPROVED 6 day of , 1996.
p�
PUBLISHED D day of , 1996.
I hereby certify that this is a true copy of Ordinance No. , passed
by the City Council of the City of Kent, Washington, and approved by the Mayor of the
City of Kent as hereon indicated.
UTITAXB.ORD
EA L)
BRENDA JACOB , CIT CLERK
5