1860_00001ORDINANCE NO.1860
AN ORDINANCEAMENDINGCHAPTER 3.30 OF THE MOSES LAKEMUNICIPALCODEENTITLED"UTILITYOCCUPATIONAL TAX"
THE CITY COUNCILOF THE CITY OF MOSESLAKE,WASHINGTON DOORDAIN AS FOLLOWS:
Section 1.Chapter 3.30 oftheMoses Lake Municipal Codeentitled "UtilityOccupational Tax"is amendedasfollow:
4 3.30.050 Occupations SubjecttoTax -Amount:There is hereby levied upon,and thereshallbe collectedfrom,everyperson engaged in carryingon the following businesses for hire orfor the sale ofacommodity,or service within orpartly withinthecorporate limitsofthecitythetaxfor theprivilegeofsodoingbusinessashereinafterdefined,as follows:
A.Upon every personengaged in orcarrying on thebusiness of selling,fumishing,delivering,ordistributingany telephoneserviceforresidential,commercial,or industrial use a taxequalto6%of thefirst one hundredthousanddollars($100,000)of totalannualgross operatingrevenueofsalesoftelephoneservicetoeachcustomerwithinthelimitsofthecity.
Gross operating income for thispurpose shall notinclude charges which are passed on tothesubscribersbyatelephonecompanypursuanttotariffsrequiredbyregulatoryordertocompensateforthecosttothecompanyofthetaximposedbythischapter.
B.Uponevery person engaged in or carrying on thebusiness ofselling,fumishing,delivering,ordistributing electric lightand power orelectrical energyservice for residential,commercial,or industrial use a taxequal to6%of the first one hundred thousand dollars ($100,000)oftotalannualgrossoperatingrevenuefromdistributingelectriclightandpowerorelectricalenergytoeachcustomerwithinthelimitsofthecity.
C.Upon every person engaged in or carrying on the business of sellingor fumishingwaterserviceforresidential,commercial,orindustrial use a taxequaltoS%ofthefirst one hundredandfiftythousanddollars($150,000)oftotalannualgross operatingrevenue for selling orfurnishingwaterservicetoeachcustomerwithinthelimitsofthecity.
D.Upon every person engaged in or carrying on thebusiness ofsellingor furnishingsewerserviceforresidential,commercial,or industrial use a taxequal to8%ofthefirstone hundredandfiftythousanddollars($150,000)oftotal annualgross operating revenue for selling orfurnishingsewerservicetoeachcustomerwithinthelimitsofthecity.8 E.Upon every person engaged inorcarrying on thebusiness ofsellingorfurnishing of natural,manufactured,or mixedgas sentice forresidential,commercial,orindustrial use a taxequalto8%ofthefirst one hundredthousanddollars ($100,000)of totalannual gross operatingrevenuefromsellingorfurnishingnatural,manufactured,or mixedgas service to eachcustomerwithinthelimitsofthecity.
F.Uponevery person engaged in or carryingon the business ofsellingor furnishing garbagefacilitiesand/or servicefor domesticor industrial use withinthecitythereshall be levied a taxequaltoeightpercent(8%)of the totalannualgross operatingrevenue.
G.Upon everyperson engaged in or carrying onthebusiness offurnishing a cable subscriptionsystemfortelevisionsignaldistributionwithinthecitythereshallbeleviedataxequaltoeightpercent(8%)ofthe totalannual gross operating revenue.It is notthe intent of thissectiontoclassifythebusinessasapublicutility.
H.Upon every person engaged in or carrying on the business of furnishing competitivetelephoneservice,including butnot limited to,cellular telephoneservicewithinthecity thereshallbeleviedataxequaltoeightpercent(8%)ofthetotalannualgross operating revenue.
I.Total annual gross operating revenue shallbe calculatedon a calendar year basis beginningJanuary1ofanyyearandendingonDecember31ofthesameyear.
Section 2.Ordinance No.1852 shall nottakeeffect and be in force on August 1,1999.Ordinance No.1852shalltakeeffectandbeinforceonJanuary1,2000.
Section 3.This ordinance shall takeeffect and be in force onJanuary 1,2000.
Section 4.The City Council declares thatan emergency exists and this ordinance shall take effect
immediately as provided by law upon one readingif2/3 of theentireCity Councilpresent vote in favor of
passage.
Adopted by the CityCouncil and signed by its Mayor on 13,1999.
ayor
A
Bhance Director
PUBLISH:7/16/99
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