HomeMy WebLinkAbout3456Ordinance No. 3456
(Amending or Repealing Ordinances)
CFN=110 - Water/Sewer/Drainage Rates & Policies
CFN=104 - Finance
CFN=118 - Parks & Community Service
CFN=186 - Budget
Passed 5/4/1999
Amending KCC Chapter 3.18 relating to utility taxes to continue the tax
assessed for youth teen programs by removing the sunset provisions of the tax
to provide for continued funding of youth teen program
(Amends Sec. 3.18.020)
Amends Ords 2758;3274;3314;3319;3321;3370
Amends Section 3.04.040 (New Sec 3.18.020) of Ord 2390
Amends Section 3.04.040 (New Sec 3.18.020) of Ord 3091
Amended by Ord. 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 — 6/21/2012
ORDINANCE NO. 3q-5 t,
AN ORDINANCE of the City Council of the City
of Kent, Washington, amending Chapter 3 18 of the Kent
City Code relating to utility taxes to continue the tax
assessed for youth teen programs by removing the sunset
provisions of the tax to provide for continued funding of
youth teen programs.
WHEREAS, the City's utility tax assesses tax of three -tenths (0.3) percent
which revenue is dedicated for youth teen programs; and
WHEREAS, the tax sunsets December 31, 1999; 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 tax for such
programs by removing the sunset provisions of the tax; NOW, THEREFORE,
THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON,
DOES HEREBY ORDAIN AS FOLLOWS:
SECTION I. 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
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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 offeetive i4ntil 1 r5p-n} ef+ P@e®fnb®r- 31, 1999 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 Rffpruivp
ua4}1 11:59—p.m. off P@e@ff4b@r- 3-1, 1 9 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) percent of -eetiN,@until 11 •�P p.R4anpee®w"b®r31, 4 999
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.
N
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 effe
t+1441 1 ISA p.144 en peeefnher 31, 1 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 efffeetive w4i! W •59 p Hj. oij BeeOERber- 31, 1° , 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.
SECTION 2. - Severability if any one or more sections, subsections, 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.
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SECTION 3. - Effective Date 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:
CITY CLERK, -2)'PuTY
3>0A)nJ4 50"1 W
APPROVED AS TO FORM:
R ER A. LUBOVICH, CITY AT-iEY
PASSED: day of MAX , 1999.
APPROVED: day of -MA y , 1999.
PUBLISHED: '7 -�A day of /'rMli V , 1999.
1 hereby certify that this is a true copy of Ordinance No. 54, passed by the
City Council of the City of Kent, Washington, and approved by the Mayor of the City
of Kent as hereon indicated.
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�n�r rr�n Tnr�nu�u CITY CLERK, 7)E,04 TY
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