2830ORDINANCE NO.2830
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:
330 050 Occupations Snhiect 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 acommodity,or service within or partly within the corporate limits of the city the tax for the privilege
ofso doing businessas 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 atax equal to
6%of the first one hundred thousand dollars ($100,000)of total annual gross operating
revenue ofsales oftelephone service to each customer within the limits ofthe city.
Gross operating income for this purpose shall not include charges which are passed on to thesubscribersbyatelephonecompanypursuanttotariffsrequiredbyregulatoryorderto
compensate for the cost to the company ofthe 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 power or 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
orelectrical energy toeach customer within the limits ofthe city.
C.Upon every person engaged in or carrying on the business of selling or furnishing water
service for residential,commercial,or industrial useatax equal toten percent (10%)ofthe first
one hundred and fifty thousand dollars ($150,000)oftotal annual gross operating revenue for
selling or furnishing water service to each customer within the limits ofthe city.
D.Upon every person engaged in or carrying on the business of selling or furnishing sewer
service for residential,commercial,orindustrial use atax equal toten percent (10%)ofthe
first one hundred andfifty thousand dollars ($150,000)oftotal annual gross operating revenue
for selling orfurnishing sewerservice toeach customer within the limits ofthe city.
E.Upon every person engaged in orcarrying onthe business of selling orfurnishing stormwater
management service for residential,commercial,orindustrial use within the City there shall
be levied a tax equal to ten percent (10%)of the total annualgross operation revenue.
F.Upon every person engaged in orcarrying onthe businessof selling or furnishing of natural,
manufactured,ormixedgas service for residential,commercial,orindustrial use ataxequal
to six percent (6%)ofthe first one hundredthousand dollars ($100,000)of total annualgross
operating revenue from selling or furnishing natural,manufactured, or mixed gas service to
each customerwithin the limits of the city.
G. Upon every person engaged in or carryingon 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 ten percent (10%) of the total annual gross operating revenue.
ORDINANCE NO.2830
PAGE 2 November 22,2016
H.Upon every person engaged inor carrying on the business offurnishing a cable subscription
system fortelevision signal distributionwithin the citythere 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.Uponevery person engaged inorcarryingonthe business offurnishing competitivetelephone
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 annualgross operating revenueshallbe calculated ona calendaryearbasis beginning
January 1 of any year and ending on December 31 of the same year.
3.30.055 Dedication of Revenue:Ofthe utility occupational tax levied in Section 3.30.050 (C),(D),(E),and
(G),two percent (2%)shallbededicatedto public safetyandanyotherpriorities determined by the
Council.
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 November 22,2016.
ATTEST:
W.Robert Taylor,Finance Director
APPROVED AS TO FORM:
U vl £A
Kathefine L.Kenison,Citywtomey