HomeMy WebLinkAbout0486 OrdinanceORDINANCE NO. 486
1 AN ORDINANCE AMENDING SECTION 2 OF ORDINANCE NO. 478,
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3 THE CITY COUNCIL OF TIDE CITY OF PASCO DO ORDAIN AS FOLLOWS*
4 Section 1. Section 2 of Ordinance No. 478 is hereby
5 amended to read as follows:
6 Definitions: In construing the provisions of this
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ordinance, save when otherwise plainly declared or clearly
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apparent from the context, the following definitions shall
9 be applied.
10 Gross Income: The value proceeding or accruing fm m
11 the sale of tangible property or service, and receipts
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(including all sums earned or charged, whether received
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or not) by reason of the. investment of capital in the
14 business engaged in, including rentals, royalties, fees
15 or other emoluments, however designated (dKcluding
16 receipts or proceeds from the use or sale -of real property
17 or any interest therein, and proceeds from the sale of
18 notes, bonds, mortgages, or other evidences of indebted -
19 ness, or stocks and the like) and without any deduction
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on account of the cost of the property sold, the cost of
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materials used, labor.�costs, interest or discount paid,
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or any expense whatsoever, and without any deduction on
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account of losses.
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Person or Persons: Persons of either sex, firms,
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co -partnerships, corporations and other associations of.
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natural person, whether acting by themselves or by
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servants, agents or employees, and shall include the
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Water Department of. the City of Pasco .
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Any person liable to the license fee or
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tax imposed by this ordinance.
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Tax Year or Taxable Year: The year commencing
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January 1st and ending on the last day of December of
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1 the same year, or, in lieu thereof, the taxpayer's fiscal
2 year when permission is obtained from the City Clerk to
3 use the same as the tax period.
4 Passed and approved this day of January, 1942.
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8 ATTEST:
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City G erk
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APPROVED AS TO FORM: OIL
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12 ty Attorney
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