2572ORDINANCE NO.2572
AN ORDINANCE AMENDING CHAPTER 3.30 OF THE MOSES LAKE MUNICIPAL
CODE ENTITLED "UTILITY OCCUPATIONAL TAX"
THE CITY COUNCIL OF THE CITY OF MOSES LAKE,WASHINGTON ORDAINS AS FOLLOWS:
Section 1.Chapter 3.30 of the Moses Lake Municipal Code entitled "Utility Occupational Tax"is amended
as follows:
3.30.050 Occupations Subject to Tax -Amount:There is hereby levied upon,and there shall be collected
from,every person engaged in carrying on the following businesses for hire or for the sale of a
commodity,or service within or partly within the corporate limits of the city the tax for the privilege
of so doing business as herein after defined,as follows:
A.Upon every person engaged in or carrying on the business of selling,furnishing,delivering,
or distributing any telephone service for residential,commercial,or industrial use a tax equal
to six percent (6%)of the first one hundred thousand dollars ($100,000)of total annual gross
operating revenue of sales of telephone service to each customer within the limits of the city.
Gross operating income 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.
B.Upon every person engaged in or carrying on the business of selling,furnishing,delivering,
or distributing electric light and poweror electrical energy service for residential,commercial,
or industrial use a tax equal to six percent (6%)of the first one hundred thousand dollars
($100,000)of annual total gross operating revenue from distributing electric light and power
or electrical energy to each customer within the limits of the city.
C.Upon every person engaged in or carrying on the business of selling or furnishing water
service for residential,commercial,or industrial use a tax equal to ten percent (10%)of the
first one hundred and fifty thousand dollars ($150,000)of total annual gross operating
revenue for selling or furnishing water service to each customer within the limits of the city.
D.Upon every person engaged in or carrying on the business of selling or furnishing sewer
service for residential,commercial,or industrial use a tax equal to eight percent (8%)of the
first one hundred and fifty thousand dollars ($150,000)of total annual gross operating
revenue for selling or furnishing sewer service to each customer within the limits of the city.
E.Upon every person engaged in orcarrying on the business of selling orfumishing stormwater
management service for residential,commercial,or industrial use within the City there shall
be levied a tax equal to eight percent (8%)of the total annual gross operation revenue.
F.Upon every person engaged in or carrying on the business of selling or furnishing of natural,
manufactured,or mixed gas service for residential,commercial,or industrial use a tax equal
to six percent (6%)ofthe first one hundred thousand dollars ($100,000)of total annual gross
operating revenue from selling or furnishing natural,manufactured,or mixed gas service to
each customer within the limits of the city.
G.Upon every person engaged in or carrying on the business of selling or furnishing garbage
facilities and/or service for domestic or industrial use within the city there shall be levied a tax
equal to eight percent (8%)of the total annual gross operating revenue.
ORDINANCE NO. 2572
PAGE 2 July 27,2010
H.Upon every person engaged in or carrying on the business of furnishing a cable subscription
system for television signal distribution within the city there shall be levied a tax equal to three
percent (3%)of the total annual gross operating revenue.It is not the intent of this section
to classify the business as a public utility.
I.Upon every person engaged in or carrying on the business of furnishing competitive
telephone service,including but not limited to,cellular telephone service within the city there
shall be levied a tax equal to eight percent (8%)of the total annual gross operating revenue.
J.Total annual gross operating revenue shall be calculated on a calendar year basis beginning
January 1 of any year and ending on December 31 of the same year.
Section 2.This ordinance shall take effect and be in force five (5)days after its passage and publication
of its summary as provided by law.
Adopted by the City Council and signed by its Mayor on July 2Z~2010.
ATTEST:
Ronald R.Cone,Finance Director
APPROVED AS TO FORM:
~
"
James A.Whitak'er,City Attorney
~