541_00001ORDINANCE No.541
AN ORDINANCE AMENDING SECTION 5 OF ORDINANCE No.153
AS AMENDED BY ORDINANCE No.388 AND 420 WHICH ORDINANCE
IS ENTITLED "AN ORDINANCE RELATING TO AND PROVIDING FOR A
LICENSE OR OCCUPATION TAX UPON CERTAIN BUSINESSES,OCCUPA-I TIONS,PURSUITS AND PRIVILEGES,FIXING THE AMOUNT OP LICENSE
OF OCCUPATION TAXTHEREFOR,PROVIDING FOR THE COLLECTION
THEREOF AND PROVIDING PENALTIES FOR THE VIOLATION OF THIS ACT"
BY DEFERRING THE EFFECTIVE DATE OF THE IMPOSITION OP THE
UTILITY TAXINCREASE ON THOSE UTILITIES REGULATED BYTHE
UTILITIES AND TRANSPORTATION COMMISSION OF THE STATE OF
WASHINGTON
BE IT ORDAINED BYTHE CITY COUNCIL OF THE CITY OF MOSES LAKE,THATSECTION5OFORDINANCENo.153 AS AMENDED BY ORDINANCE No.388 ISHEREBYAMENDEDTOREADASFOLLOWS:
Section 5.Occupations subiect to Tax Amount.There are hereby levied
upon and shall be collected from the persons or firms on account of the business
activities annual license fees or occupation taxes in the amounts to be determined
by the application of the rates against gross income as follows:
a .Upon every person or firm engaged in or carrying on a telephone
business,a fee or tax equal to five per cent (5%)of the total gross
income from such business in the City during its fiscal year next
proceeding the tax year for which the license is required;provided,
however,that the minimum fee or tax shall not be less than One Hundred
Twenty and 00/100 Dollars ($120.00)per tax year;provided,however,
the effective date for the increase of the utilities tax on this utility
shall be deferred until February 1,1966,or the next billing date thereafter,
in order to receive permission from the Utilities and Transportation
Commission of the State of Washington to pass said utility tax increase
on to the consumer.
b.Upon every person or firm engaged in or carrying on the business
of selling or furnishing electric light and power or electrical energy,a
fee or tax equal to five (S%)per cent of the total gross income from such
business in the City during its fiscal year next proceeding the tax year
for which the license is required,provided,however,that the minimum fee
or tax shall not be less than One Hundred Twenty and 00/100 Dollars
($120.00)per tax year.
Ordinance No.541 (Continued)
c.Upon every person or firm engaged in or carrying on the business
of selling or furnishing water for domestic or industrial consumption a
fee or tax equal to five per cent (5%)of the total gross income from such
business in the City during its fiscal year next proceeding the tax year
for which the license is required,provided,however,that the minimum
fee or tax shall not be less than One Hundred Twenty and 00/100 Dollars
($120.00)per tax year.
d.Upon every person or firm engaged in or carrying on the business of
selling or furnishing sewer facilities and/or service for domestic of
industrial use,a fee or tax equal to five per cent (5%)of the total gross
income from such business in the City during its fiscal year next proceeding
the tax year for which the license is required;provided,however,that
the minimum fee or tax shall not be less than One Hundred Twenty and
00/100 Dollars ($120.00)per tax year,
e.Upon every person or firm engaged in or carrying on the business of
selling or furnishing natural gas for domestic or industrial consumption,
a fee or tax equal to five per cent (S%)of the total gross income from
such business in the City during its fiscal year next proceeding the tax
year for which the license is required;provided,however,that the
minimum fee or tax shall not be less than One Hundred Twenty and 00/100
Dollars ($120.00)per tax year;provided,however,the effective date
for the increase of the utilities tax on this utility shall be deferred
until February 1,1966,or the next billing date thereafter,in order to
receive permission from the Utilities and Transportation Commission
of the State of Washington to pass said utility tax increase on to the
consumer.
f.Upon every person or firm engaged in or carrying on the
business of selling or furnishing sanitation or garbage facilities and/or
service for domestic or industrial use,a fee or tax equal to five
per cent (5%)of the total gross income from such business in the City
d during its fiscal year for which the license is required;provided,however,
that the minimum fee or tax shall not be less than One Hundred Twenty
and 00/100 Dollars ($120.00)per tax year.
Ordinance No.541 (Continued)
.g.Upon every person or firm engaged in or carrying on the
business of furnishing a cable subscription system for television signal
distribution,a fee or tax equal to five (5%)per cent of all basic monthly
service charges derived from such business.in the City during its fiscal
year next proceeding the tax year for which the license is required;
provided,however,that the minimum fee or tax shall not be less than One
Hundred Twenty and 00/100 Dollars ($120.00)per tax year.It is not
the intent to classify said business as a public utility.
The provisions of this Ordinance shall become effective January 1,1966.
This Ordinance shall be declared an emergency and shall be passed by the
City Council of the City of Moses Lake and Approved by its Mayor after its
i first reading on this,the 28th day of Decemb r,1965.
M r
City Clerk
APPROVED AS TO FORM:
Attorney
i