1089_00001ORDINANCENO,1089
ANORDINANCEAMENDING3.30.050,3.30.055,AND3.30.120 OFCHAPTER3.30 OF THEMOSESLAKEMUNICIPALCODEENTITLED"UTILITY OCCUPATIONALTAX"
THE CITY COUNCILOF THE CITY OF MOSESLAKE,WASHINGTONDOORDAINAS FOLLOWS:
Section 1:Sections 3.30.050,3.30.055,and 3.30.120 of the Moses Lake MunicipalCodeentitled"Utility Occupational Tax"are hereby amended to read as follows:
i 3.30.050 Occupations Subject to Tax -Amount:There is hereby levied upon,andthereshallbecollectedfrom,every person engaged in carrying on thefollowingbusinessesforhireorforthesaleofacommodity,orservicewithinorpartlywithinthecorporatelimitsofthecity thetaxfortheprivilegeofsodoingbusinessashereinafterdefined,asfollows:
A.Upon every person engaged in or carrying on the business of selling,furnishing,delivering,or distributing any telephone businesswithinthecitythereshallbeleviedataxequalto7.6%of thetotalgrossoperatingincomeuntilOctober31,1983.Tax on thetotalgrossoperatingincomeshallthenbereducedasfollows:
11/1/83 -7.2%11/1/84 -6.8%11/1/85 -6.4%11/1/86 -6.0%
Gross operating income for this purpose shall not include chargeswhicharepassedontothesubscribersbyatelephonecompanypursuanttotariffsrequiredbyregulatoryordertocompensateforthecosttothecompanyofthetaximposedbythischapter.
B.Upon every person engaged in or carrying on the business of selling,i furnishing,delivering,or distributing electic light and power orelectricalenergywithinthecitythereshallbeleviedataxequalto7.6%of the total gross operating income until October31,1983.Tax on the total gross operating income shall then bereducedasfollows:
11/1/83 -7.2%11/1/84 -6.8%11/1/85 -6.4%11/1/86 -6.0%
C.Upon every person engaged in or carr.ying on the business of sellingorfurnishingwaterfordomesticorindustrialconsumptionwithinthecitythereshallbeleviedataxequalto8%of the totalgrossoperatingincome.
D.Upon every person engaged in or carrying on the business of sellingorfurnishingsewerfacilitiesand/or service for domestic orindustrialusewithinthecitythereshallbeleviedataxequal to8%of the total gross operating income.
E.Upon every person engaged in or carrying on the business of sellingorfurnishingofnatural,manufactured,or mixed gas for residen-tial,commercial,domestic,or industrial consumption within thecitythereshallbeleviedataxequalto7.6%of the total grossioperatingincomeuntilOctober31,1983.Tax on the total grossoperatingincomeshallthenbereducedasfollows:
11/1/83 -7.2%11/1/84 -6.8%11/1/85 -6.4%11/1/86 -6.0%
ORD.1089/Page 2
F.Upon every person engaged in or carrying on the business of sellingorfurnishingsanitationorgarbagefacilitiesand/or service fordomesticorindustrialusewithinthecitythereshallbelevied ataxequalto8%of the total gross operating income.
G.Upon every person engaged in or carrying on the business of fur-nishing a cable subscription system for television signal dis-tribution within the city there shall be levied a tax equal to 8%of the total gross operating income.It is not the intent of thissectiontoclassifythebusinessasapublicutility.
3.30.055 Street Overlay,Repair,and Reconstruction Fund:Of the 7.6%utilityoccupationaltaxleviedinSection3.30.050,2.6%shall be set asideinaspecialfundentitled"Street Overlay,Repair,and ReconstructionFund"to be used solely for the overlay,repair,and reconstruction ofthestreetsinthecity.The amount of the utility occupational taxsetasideinthespecialfundentitled"Street Overlay,Repair,andReconstructionFund"for the periods beginning after 11/1/83 shall be
as follows:
11/1/83 -2.2%
11/1/84 -1.8%11/1/85 -1.4%11/1/86 -1.0%
3.30.120 Remedy for Nonpayment of Tax:If any taxpayer fails to apply for alicenseormakehisreturn,or to pay the fee or tax therefore,or thecostofanyauditrequiredbytheCityClerkoranypartthereofbytheduedatereferredtoinSection3.30.070,the City Clerk shallascertaintheamountofthefeeortaxorinstallmentthereofand/orcostofauditdue,and shall add to such amount interest which shallbeassessedat12%per annum figured on a daily basis and a penalty of15%of the total amount past due,and shall notify such taxpayertherefore,who shall be liable therefore in any suit or action by thecityforcollectionthereof.The penalty which is assessed shall notbecon-sidered as interest.The City Clerk shall also notify the CityAttorneyinwritingofthenameofsuchdelinquenttaxpayerandtheamountduefromhimandtheCityAttorneyshallwiththeassistanceoftheCityClerkcollectthesamebyanyappropriatemeansorbyanysuitoractioninthenameoftheCityofMosesLake.
Section 2.This ordinance shall take effect and be in force five (5)days after
its passage and publication as provided by law.
Adopted by the City Council and signed by its Mayor on February 8,1983.
ATTEST:
City Clerk
TO :
Publish:February 16,1983