2059_00001ORDINANCE NO.2059
AN ORDINANCE AMENDINGCHAPTER 3.30 OF THE MOSES LAKEMUNICIPAL
CODE ENTITLED"UTILITYOCCUPATIONALTAX"
THE CITY COUNCIL OF THE CITYOF MOSES LAKE,WASHINGTON DO ORDAINAS FOLLOWS:
Section 1.Chapter 3.03 ofthe Moses Lake Municipal Code entitled "UtilityOccupational Tax"is amended
as follows:
3.30.050 Occupations Subiect toTax -Amount:There is hereby levied upon,and there shall be collected
O from,every person engaged in carrying on the following businesses for hire or for the sale of acommodity,or service within or partly within thecorporate limitsof the citythetaxfor the privilegeofsodoingbusinessashereinafterdefined,as follows:
A.Upon every person engaged inor carrying on the business of selling,furnishing,delivering,ordistributinganytelephoneserviceforresidential,commercial,or industrial use a taxequal to6%of the first one hundred thousand dollars ($100,000)of total annual gross operating
revenue of sales of telephoneservice to each customer within thelimits of the city.
Gross operating income for thispurpose shall not include charges which are passed on tothesubscribersbyatelephonecompanypursuanttotariffsrequiredbyregulatoryordertocompensateforthecosttothecompanyofthetaximposedbythischapter.
B.Upon every person engaged in or carrying on thebusiness of selling,furnishing,delivering,ordistributingelectriclightandpowerorelectricalenergyserviceforresidential,commercial,orindustrialuseataxequalto6%of thefirst one hundred thousanddollars ($100,000)ofannualtotalgrossoperatingrevenuefromdistributingelectriclightandpowerorelectricalenergytoeachcustomerwithinthelimitsofthecity.
C.Upon every person engaged in or carrying on the business of selling or furnishing waterserviceforresidential,commercial,or industrial use a tax equal to 8%ofthe first one hundredandfiftythousanddollars($150,000)oftotal annual gross operating revenue for selling orfurnishingwaterservicetoeachcustomerwithinthelimitsofthecity.
D.Upon every person engaged in or carrying on the business of selling or furnishing sewerserviceforresidential,commercial,orindustrial use a tax equalto8%ofthefirst onehundredandfiftythousanddollars($150,000)of total annual gross operating revenue for selling orfurnishingsewerservicetoeachcustomerwithinthelimitsofthecity.
E.Upon every person engaged in or carrying on the business of selling or furnishing of natural,manufactured,or mixed gas service for residential,commercial,or industrial use a taxequal
to 6%of the first one hundred thousand dollars ($100,000)of total annual gross operating
revenue from selling or furnishing natural,manufactured,or mixed gas service to eachcustomerwithinthelimitsofthecity.
F.Upon every person engaged in or carrying on the business of selling or furnishing garbagefacilitiesand/or service for domestic or industrial use withinthe citythere shall be levied a taxequaltoeightpercent(8%)of the totalannual gross operating revenue.
G.Upon every person engaged in or carrying on the business of furnishing a cable subscriptionsystemfortelevisionsignaldistributionwithinthecitythereshallbeleviedataxequaltothreepercent(3%)of thetotalannual gross operating revenue.Itis not the intent of thissection toclassifythebusinessasapublicutility.
H.Upon every person engaged in or carrying on the business offurnishing competitive telephoneservice,including but not limited to,cellulartelephone service within thecity thereshall beleviedataxequaltoeightpercent(8%)ofthe totalannual gross operating revenue.
A.Total annualgross operatingrevenue shall be calculated on a calendar year basis beginningJanuary1ofanyyearandendingonDecember31ofthesameyear.
Section 2.This ordinance shall take effect and be inforce five (5)days after its passage and publication ofitssummaryasprovidedbylaw.
Adopted by the City Council and signedby its Mayor on May 14 002
gkianceDirector /
APPROVED AS TO FORM:
OftyAttorney