1852_00001ORDINANCE NO.1852
ANORDINANCE AMENDINGCHAPTER 3.30*OF THE MOSES LAKEMUNICIPALCODEENTITLED"UTILITYOCCUPATIONAL TAX"
THE CITY COUNCIL OF THE CITYOF MOSES LAKE,WASHINGTON DO ORDAINAS FOLLOWS:
Section 1.Chapter 3.30 oftheMoses Lake MunicipalCode entitled"UtilityOccupationalTax"is amendedasfollow:
0 3.30.050 OccupationsSubject toTax -Amount:There is hereby leviedupon,and thereshallbe collectedfrom,every person engaged incarrying onthefollowingbusinesses forhireor for the sale ofacommodity,or service withinorpartlywithinthecorporatelimitsof thecitythetaxfortheprivilegeofsodoingbusinessashereinafterdefined,as follows:
A.Upon everyperson engaged in or carrying on the business ofselling,furnishing,delivering,
or distributing any telephoneservice for residential,commercial,or industrial use a taxequalto6%ofthefirstone hundred thousanddollars ($100,000)ofannual gross operatingrevenueofsalesoftelephoneservicetoeachcustomerwithinthelimitsofthecity.
Gross operatingincome forthis purpose shall not include charges whichare passed on tothesubscribersbyatelephonecompanypursuanttotariffsrequiredbyregulatoryordertocompensateforthecosttothecompanyofthetaximposedbythischapter.
B.Upon every person engaged in or carryingon thebusiness ofselling,furnishing,delivering,ordistributing electric lightand powerorelectricalenergyservice for residential,commercial,or industrial use a tax equal to 6%of the first one hundred thousand dollars ($100,000)ofannualgrossoperatingrevenuefromdistributingelectriclightandpowerorelectricalenergytoeachcustomerwithinthelimitsofthecity.
C.Upon every person engaged in or carrying on the business of sellingor furnishing waterserviceforresidential,commercial,orindustrial use a taxequal to 8%ofthefirst onehundredandfiftythousanddollars($150,000)of annual gross operating revenue for selling orfurnishingwaterservicetoeachcustomerwithinthelimitsofthecity.
D.Upon every person engaged in or carryingon the business of selling or fumishingsewerserviceforresidential,commercial,or industrial use a taxequalto8%ofthefirst onehundredandfiftythousanddollars($150,000)of annual gross operating revenue for selling orfurnishingsewerservicetoeachcustomerwithinthelimitsofthecity.
E.Upon everyperson engaged inor carryingonthebusiness ofselling or furnishing of natural,manufactured,ormixed gas service for residential,commercial,orindustrial use a tax equalto6%ofthefirstone hundred thousanddollars ($100,000)ofannualgross operating revenuefromsellingorfurnishingnatural,manufactured,or mixed gas service to each customerwithinthelimitsofthecity.
F.Uponevery person engaged inor carrying on the business ofsellingor furnishing garbagefacilitiesand/orservicefordomestic orindustrial use within thecity thereshall be levied a taxequaltoeightpercent(8%)ofthetotalgross operatingincome.
G.Upon everyperson engaged inor canyingonthebusiness offurnishing a cablesubscriptionsystemfortelevisionsignaldistributionwithinthecitythereshallbeleviedataxequaltoeightpercent(8%)ofthetotalgross operatingincome.Itis not theintent ofthissectiontoclassifythebusinessasapublicutility.
H.Upon every person engaged in or carrying on the business of furnishing competitivetelephoneservice,including but notlimited to,cellulartelephoneservice withinthecitythereshallbeleviedataxequaltoeightpercent(8%)ofthe totalgross operatingincome.
Section 2.The CityCouncil declares that an emergency exists and thisordinanceshall takeeffectand beinforceonAugust1,1999 as providedby law uponone reading if2/3oftheentireCityCouncilpresent voteinfavoerofyhsemCiety
Council and signed byits Mayor on
Mayor
P nance Director
OltyAttorney
PUBLISHED:4/19/99