HomeMy WebLinkAbout3489Ordinance No. 3489
(Amending or Repealing Ordinances) -e
CFN=171 - Traffic Control
CFN=110 - Water/Sewer/Garbage Rates & Policies
Passed 11/16/1999
Amending KCC Sec 3.18.020 relating to an interim tax for street improvements
(Sec. 3.18.020 {formerly 3.04.0401)
Amends Ords. 2390,275813091,3274,3314,3319,3321,3370,3456
Readopted, re-enacted, ratified and confirmed by Ord. 3533
Amended by Ord. 3594;3645;4020;4061
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. 3 Y E I
AN ORDINANCE of the City Council of the City
of Kent, Washington, amending section 3.18.020 of the
Kent City Code relating to an interim tax for street
improvements.
THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON,
DOES HEREBY ORDAIN AS FOLLOWS:
SECTION 1. Section 3.18.020 of the Kent City Code is hereby amended
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 i tax of
three -tenths (0.3) percent, which revenue from said inter -i 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, 2-09 2O07, 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.
1 Utility Tax
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 :gin tax of three -tenths (0.3) percent, which
revenue from said intefim 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, 28062007, 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, which revenue from said ;fit 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, 20A 2007, 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 intefi tax of three -tenths (0.3) percent, which
revenue from said in4efi 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, 29062007, 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 ifAer-i tax of
three -tenths (0.3) percent, which revenue from said 44er-i tax shall be dedicated to youth
2 Utility Tax
teen programs, plus an interim tax of one (1.0) percent effective until 11:59 p.m. on
December 31, 2-0%2007, 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.
SECTION 3. - g ective Date. This ordinance shall take effect and be in
force thirty (30) days from and after the date of passage and publication as provided by
law.
ATTEST:
BRENDA JACOB R CITY CLERK
N
Utility Tax
APPROVED AS TO FORM:
A. LUBOVICH, CITY A'
PASSED: A- day of , 1999.
APPROVED: 7 day of , 1999.
PUBLISHED: % day of , 1999.
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. 1-1
BRENDA JACOBf 5 /CITY CLERK
P \Cm1\Ordmance\UUhtyTax doc v�
4 Utility Tax