HomeMy WebLinkAbout3594Ordinance No. 3594
(Amending or Repealing Ordinances)
CFN=171 - Traffic Control
CFF=110 - Water, Sewer & Drainage Rates & Policies
Passed 2/19/2002
Amending KCC Sec. 3.18.020, entitled "Certain utilities subject to tax," by
repealing the sunset provision of December 31, 2007 on the interim tax
dedicated to street Improvement programs
Amends Ords.2390;2758;3091;3274;3314;3319;3321;3370;
3456;3489
Amended by Ords. 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 5 lt'
AN ORDINANCE of the City Council of the City
of Kent, Washington, amending Section 3 1S 020 of the
Kent City Code, entitled "Certain utilities subject to tax,"
by repealing the sunset provision of December 31, 2007 on
the interim tax dedicated to street improvement programs
WHEREAS, the interim tax on utilities dedicated to street improvement
programs has been a useful tool in developing certain street improvements, and
WHEREAS, the interim tax sunsets on December 31, 2007, and
WHEREAS, the short-term remaining on the interim tax makes it
difficult to perform long range planning and pursue funding of projects funded by the
tax, and
WHEREAS, traffic congestion and street improvements to relieve the
same are top priorities for the City, and
WHEREAS, it is in the City's best interest to remove the sunset
provision to allow for planning, funding, and development of street projects funded by
the interim tax, NOW THEREFORE,
1 Utility Taxes — Ch. 3.18
Repeal Sunset Provision
THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON,
DOES HEREBY ORDAIN AS FOLLOWS
SECTION 1. Section 3 18 020, entitled "Certain utilities subject to
tax," 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 a
tax of three -tenths (0 3) percent, which revenue from said tax shall be dedicated to
youth teen programs, plus an interim tax of one (1 0) percent e ff etiv ...,,.., 1159 ....,
o., r,e,.em-bef 31 2007 which revenue from said irAen 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 a tax of three -tenths (0 3) percent,
which revenue from said tax shall be dedicated to youth teen programs, plus an-aitertm
tax of one (1 0) percent of eetwe u n;' 11 cn . m n T,, ee ffibe.. a, 2007 which
revenue from said mter4m tax shall be dedicated to street improvement programs
2 Utility Taxes — Ch. 3.18
Repeal Sunset Provision
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 a tax of three -tenths (0 3) percent, which revenue from said tax shall be
dedicated to youth teen programs, plus a^., .� inter -i tax of one (1 0) percent c_`F, feett' "
with 11 cn ...., en D.,..,,. bei 31, 2007 which revenue from said inteff 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 a tax of three -tenths (0 3) percent,
which revenue from said tax shall be dedicated to youth teen programs, plus afl-+�
tax of one (1 0) percent vat st...e until 11 cn . m n De„ember 31, 2007 which
revenue from said rriterrrvi 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 a tax
of three -tenths (0.3) percent, which revenue from said tax shall be dedicated to youth
teen programs, plus an-HRerffn tax of one (1 0) percent
Desember 31 which revenue from said Hiten tax shall be dedicated to street
improvement programs
B. In computing the tax provided in subsection (A) of this section, the taxpayer
may deduct from gross income the following items
1 The actual amount of credit losses and uncollectibles sustained by the
taxpayer
3 Utility Taxes — Ch. 3.18
Repeal Sunset Provision
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. — Severabzhty If anyone or more section, 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. — Efective Date This ordinance shall take effect and be
in force thirty (30) days after passage as provided by law _
ATTEST
BRENDA JACOBER, CItY CLERK
APPROVED AS TO FORM
CITY ATTORNEY
TOWS RAIU"fit
MAYOR
4 Utility Taxes — Ch. 3.18
Repeal Sunset Provision
'ASSED —/I/ day of 1��_ g �Ii 12002.
APPROVED day of 2002
'UBLISHED day of 2002
I hereby certify that this is a true copy of Ordinance No 359 q passed
)y the City Council of the City of Kent, Washington, and approved by the Mayor of
he City of Kent as hereon indicated
i
D . S LSA.
5 Utility Taxes — Ch. 3.18
Repeal Sunset Provision