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ORDINANCE NO. 2300
AN ORDINANCE AMENDING CHAPTER 5.32 OF THE PASCO MUNICIPAL
CODE WHICH PROVIDES FOR A UTILITIES LICENSE AND OCCUPATION
TAX, THE COLLECTION OF SUCH TAX, AND DEFINES OFFENSES AND
PROSCRIBES PENALTIES BY SUBSTITUTION OF ALL SECTIONS OF
THE SAME WITH THE PROVISIONS OF THIS ORDINANCE WHICH PROVIDES
FOR THE INCREASE OF THE OCCUPATION TAX AND IN ADDITION TO THE
PROVISIONS OF SAID CHAPTER 5.32 PROVIDES FOR THE ESTABLISH-
MENT OF A RESERVE FUND FOR OVERLAYING OR SEALING ASPHALTIC
CONCRETE STREET, FOR FUNDING OF THE RESERVE FUND, AND FURTHER
PROVIDING FOR THE PROPER ADMINISTRATION OF THE PROVISIONS
HEREOF.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF PASCO DO ORDAIN
AS FOLLOWS:
Section 1. For the purposes of this ordinance, unless otherwise
required by the context:
(1) "Gross operating revenues" means the value proceeding or
accruing from the performance of the particular business involved,
including operations and activities incidental thereto, but without
any deduction on account of the cost of the commodity furnished or
sold, the cost of materials used, labor costs, interest, discount,
delivery costs, taxes, or any other expense whatsoever paid or
accrued and without any deduction on account of losses.
"Competitive telephone services" as defined below is not
included within the meaning of gross income.
"Gross operating revenues" shall not include charges which are
passed on to customers by the taxpayer pursuant to tariffs required
by regulatory order to compensate for the cost to the company of
tax imposed by this ordinance.
(2) "Person" or "Persons" means individuals of either sex,
firms, company partnerships, corporations, and other associations
of natural persons, whether acting by themselves or by servants,
agents or employees, and shall include the Water Department of the
City of Pasco.
(3) "Taxpayer" means any person required to pay the license
fee or tax imposed by this ordinance.
(4) "Telephone Business" means the business of providing
access to a local telephone network, local telephone network
switching service, toll service, or coin telephone services, or
providing telephonic, video, data, or similar communications or
transmission for hire, via a local telephone network, toll line
or channel, or similar communication or transmission system.
"Telephone business" does not include the providing of competitive
telephone service, nor the providing of cable television service.
(5) "Competitive telephone service" means the providing of
by any persons of telephone equipment, apparatus, or service,
other than toll service, which is of a type which can be provided
by persons that are not subject to regulation as telephone companies
under Title 80 R.C.W. and for which a separate charge is made.
(6) "City" means the City of Pasco, Washington.
Section 2. The provisions of this ordinance shall be deemed
to be an exercise of the power of the City of Pasco to license for
revenue.
Section 3. After January 1, 1981, no person, firm or corporation
shall engage in or carry on any business, occupation, act or privilege
for which a tax is Imposed by Section 3 of this ordinance without
first having obtained, and being the holder of, a license so to do,
to be known as an "Occupation License." Each such person, firm or
corporation shall promptly apply to the Director of Finance, or his
designee, for such license upon such forms as the Director shall
deem reasonably necessary to enable said Director's Office to ad-
minister and enforce this ordinance; and, upon acceptance of such
application by the Director or his duly authorized designate, a
license shall be issued to the applicant. Such Occupation License
shall be personal and non-transferable and shall be valid as long
as the licensee shall continue in said business and shall comply
with this ordinance.
Section 4. From and after January 1, 1982, there is hereby
levied upon, and there shall be collected from every person, firm
or corporation engaged in carrying on the following businesses
for hire or for sale of a commodity or a service within or partly
within the corporate limits of the City of Pasco the tax for the
privilege of so doing business as hereinafter defined, to wit:
(a) Upon any telephone business there shall be levied a tax
equal to 8.4% of the gross operating revenues derived from the
operation of such businesses within the City of Pasco.
(b) Upon any business selling or distributing electricity and
electrical energy, a tax to be equal to 8.0% of the total gross
operating revenue derived from sales of such electricity to ultimate
users within the City of Pasco, provided, however, that there shall
not be any tax levied for the installation charges of electrical
service units.
(c) Upon any business selling, manufacturing, or distributing
natural gas for residential, commercial or industrial consumption,
a tax to be equal to 8.0% of gross operating revenues from such sales
within the limits of the City of Pasco, provided, however, that there
shall not be any tax levied for the installation charges of gas
service units.
(d) Upon any business selling a cable or microwave signal by
subscription for television, radio, or other audio visual purposes,
a tax equal to 8.0% of gross operating revenues from such sales
within the limits of the City of Pasco.
t
(e) Upon any business selling solid waste collection and
disposal service, a tax of 8.0% of gross operating revenues from
such sales within the limits of the City of Pasco.
(f) Upon any business, public or private, selling domestic
water via a public water supply and distribution system and selling
sanitary sewer service via a collection grid, a tax of 8.0% of gross
operating revenues from such sales within the limits of the City of
Pasco.
(g) Upon any business, public or private, selling irrigation
water, a tax equal to 8.0% of gross operating revenues from such
sales within the limits of the City of Pasco.
Section 5. The tax imposed by this ordinance in Section 3,
shall be due and payable in quarterly installments and remittance
shall be made on or before the 30th day of the month next succeeding
the end of the quarterly period in which the tax accrued. Such
quarterly periods are as follows:
First Quarter - January, February, March
Second Quarter - April, May, June
Third Quarter - July, August, September
Fourth Quarter - October, November, December
The first payment made hereunder shall be made by April 30 for
the three month period ending March 31. On or before said due dates
the taxpayer shall file with the Director of Finance a written re-
turn, upon such form and setting forth such information as the Director
shall reasonably require, together with the payment of the amount of
the tax.
Section 6. In computing said tax there shall be deducted from
said gross operating revenues the following items:
(a) The amount of credit losses and uncollectibles actually
sustained by the taxpayer.
(b) Amounts derived from transactions in Interstate or foreign
commerce or from any business which the City is prohibited from tax-
ing under the Constitutions of the United States or the State of
Washington.
Section 7. 12.5 percent of the gross proceeds of all taxes
collected under this ordinance shall, after each quarterly collection,
be placed into a reserve fund established by ordinance, and such
funds shall be reserved for the maintenance, by overlaying or sealing,
of asphaltic concrete streets in the City.
Section 8. Each taxpayer shall keep records reflecting the
amount of the gross operating revenues, and such records shall be
open at all reasonable times to the inspection of the Director of
Finance, or his duly authorized designate, for verification of said
tax returns or for the fixing of the tax of a taxpayer who shall
fail to make such returns on a timely basis.
APPR AS TS-FO
Cre . Rubstello, City Attorney
ATT ST: Or -
itAIMPlk
elyn , City Clerk
Section 9. If any taxpayer shall fail to pay any tax, or
Installment thereof, required by this ordinance within 30 days
after the due date thereof, there shall be added to such tax or
installment an interest penalty at the rate of 1 1/2% per month
upon the unpaid tax(es) from the date of delinquency until paid
in full including all accrued interest. Any tax due under this
ordinance and unpaid, and all penalties thereon, shall constitute
a debt to the City and may be collected by court proceedings, which
remedy shall be in addition to all other remedies allowed by law.
Section 10. Any money paid to the City through error or
otherwise not in payment of the tax imposed hereby or in excess
of such tax shall, upon request of the taxpayer be credited against
any tax due or to become due from such taxpayer hereunder or, upon
the taxpayer's ceasing to do business in the City be refunded to
the taxpayer.
Section 11. Whenever the boundaries of said City are extended
by annexation, all persons, firms and corporations subject to this
ordinance will be provided copies of all Annexation Ordinances by
the City Clerk of the City of Pasco.
Section 12. The invalidity or unconstitutionality of any
provision or section of this ordinance shall not render any other
provision or section of this ordinance invalid or unconstitutional.
Section 13. The City Manager or his designate is hereby
authorized to adopt, publish and enforce, from time to time, such
rules and regulations for the proper administration of this ordi-
nance as shall be necessary, and it shall be a violation of this
ordinance to violate or to fail to comply with any such rule or
regulation lawfully promulgated hereunder.
Section 14. The provisions of this Ordinance amend by
substitution for all sections thereof, Chapter 5.32 of the Pasco
Municipal Code.
Section 15. This Ordinance shall be in full force and effect
on and after January 1, 1982.
PASS,p(y the City Council of the City of Pasco this
day of I, , 1.9e
6711IAT
E. A. nider, Mayor
/
COUNTY OF Franklin
)ss
STATE OF WASHINGTON
Phyllis Graves , being first duly sworn on oath deposes
and says she is the Principal Clerk of the Tri-City Herald,
a daily newspaper That said newspaper is a legal newspaper and has been approved as a
legal newspaper by order of the superior court in the county in which it is published and
it is now and has been for more than six months prior to the date of the publication
hereinafter referred to, published in the English language continually as a daily news-
paper in Franklin County,
Washington, and is now and during all of said time was printed in an office maintained
at the aforesaid place of publication of said newspaper That the annexed is a true
copy of a legal advertisement
Ord. # 2300
AFFIDAVIT OF PUBLICATION
as it was printed in the regular and entire issue of the Tri-City Herald itself and not in a
one time mommaxamomcommencing supplement thereof, for a period of
23rd day of OCt. , 195 1 , and
ending on the day of , 19 , and that said
newspaper was regularly distributed to its subscribers during all of this period
That the full amount of $ 231.00 has been paid in full, also at the rate of
35 in. 660 = 231..00
e
Subscribed and sworn to before me this 26th day of 00 t ,19 81
Notary Public in and for the State of Washington, residing at Pasco
Ordinance No 2300
An ordinance amending
Chapter'S 32 of the Pasco
Municipal Code which pro-
vides, for a utilities license
and occupation tax, the col-
lection of such tax, and de-
fines offenses and
proscribes penalties by sub-
stitution of all sections the
same with the provisions of
this ordinance which provid
es for the increase of the
occupation tax and In addi-
tion to the provisions of
said Chapter 5 32 Provides
for the establishment of a
reserve fund for overlaying
or sealing asphaltic con-
crete street, for funding of
the reserve fund and fur-
ther providing for the prop-
er administration of the
provisions hereof
, Now, therefore, the City
I Council of the City of Pasco
I do ordain as follows
- ,
j Section 1 For the t Our
' Poses of this ordinance, un t"
less otherwise required by
the context
(1) "Gross operating rev
enues" means the value
proceeding or accruing
from the performance of
the particular business In
volved, Including operations
and activities incidental
thereto, but without any de
duction on account of the
cost of the commodity fur
fished or sold, the cost of
materials used, labor costs,
interest, discount, delivery
costs, taxes, or any other
expense whatsoever paid or
accrued and without any
deduction on account of
losses
' Competitive telephone
services ' as defined below
Is not included within the
meaning of gross income
' Gross operating reve-
nues" shall not Include
charges which are passed
on to customers by the tax
Paver Pursuant to tariffs re
Quired by regulatory order
to compensate for the cost
to the company of tax Im-
posed by this ordinance
(2) 'Person' or Per
sons" means individuals of
either sex firms company
Partnerships, corporations,
and other associations of
natural persons whether
acting by themselves or by
servants, agents or employ ,
, ees, and shall include the
Water Department of the '
City of Pasco
(3) "Taxpayer" means
any person required to Pay
the license fee or to im
Posed by this ordinance
(4) "Telephone Business"
means the business of pro-
viding access to a local
telephone network, local
telephone network switching
service, toll service, or coin
telephone services, or Pro-
viding telephonic, video,
data, or similar commu
nications or transmission
for hire, via a local tele
phone network, toll line or
channel, or similar commu
nication or transmission
system • Telephone busi
ness" does not include the
Providing of competitive
telephone service, nor the
providing of cable television
service
(5) 'competitive telephone
service" means the provid
Mg of by any persons of
telephone equipment, appo
ratus, or service, other
than toll service, which is
of a type which can be
provided by persons that
are not subject to regu
lotion as telephone cam
Ponies under Title 80
R C W and for which a
I separate charge is made
I (6) ' City" means the City
lot Pasco, Washington
Section 2 The provisions
of this ordinance shall be
deemed to be an exercise
of the power of the City of
Pasco to license for
revenue
Section 3 After January
1, 1981, no person, firm or c
corporation shall engage in
or carry on any business,
occupation act or privilege
for which a tax is imposed
by Section 3 of this oral
nance without first having
obtained, and being the
holder of a license so to
do, to be known as an 'Oc
cupation License" Each
such person, firm or corpo-
ration shall promptly apply
to the Director of Finance
or his designee for such li-
cense upon such forms as
the Director shall deem
reasonably necessary to en
able said Director s Office
to administer and enforce
this ordinance and, upon
acceptance of such °MAI
cation by the Director or
his duly authorized desig
nate a license shall be is
sued to the applicant Such
Occupation License shall be
personal and non transfer-
able and shall be valid as
long as the licensee shall
continue in said business
and shall comply with this
ordinance
Section 4 From and after
January 1 1982, there Is
hereby levied upon and
there shall be collected
from revery person, firm or
corporation engaged in car
rying on the following busi
nesses for hire or for sale
of a commodity or a serv
ice within or partly within
the c orporate limits of the
City of Pasco the tax for
the privilege of so doing
business as hereinafter de-
fined, to wit
(a) Upon any telephone i
business there shall be ley
fed a tax equal to 84% of
the gross operating reve-
nues derived from the oper
efts:in of such businesses
within the City of Pasco
(13) Upon any business
selling or distributing eiec
tricity and electrical energy,
a tax to be equal to 80%
of the total gross operating
revenue derived from sales'
of such electricity to ulti-
mate users within the City ,
of Pasco, provided, how
ever, that there shall not
be
(c) Upen any business selling, -nanufacturing, or
distributing natural gas for
residential, commercial or
industrial consumption, a
tax to be equal to 8 0% of
gross operating revenues
from such sales within the
limits of the City of Pasco,
provided however, that
there shall not be any tax
levied for the installation
charges of gas service units
(d) Upon any business
selling a cable or micro
wave signal by subscription
for television, radio, or
, other audio visual purposes
, a tax equal to 8 0% of i 1 gross operating revenues'
from such sales within the
limits of the City of Pasco
(e) Upon any business
selling solid waste collection
and disposal service, a to
of 8 0% of gross operating
revenues from such sales
within the limits of the City
of Pasco
1 (f) Upon any business,
Public or private, selling do-
mestic water via a public
f water supply and distribu-
tion system and selling son
itarY sewer service via a
collection grid, a tax of
1 8 0% of gross operating rev
enues from such sales with
In the limits of the City of
Pasco
(0) ()Pon any business,
Public or private, selling ir
rigation water, a tax equal
to 8 0% of gross operating
revenues from sales within
the limits of the City of
Pasco
Section 5 The tax im
Prised by this ordinance In
Section 3, shall be due and
Payable In quarterly Install
ments and remittance shall
be made on or before the
30th day of the month next succeeding the end of the quarterly period in which the tax accrued Such guar-
terlY Periods are as
follows
First Quarter — January,
February, March, Second
Quarter — April, May,
June, Third Quarter —July,
August, September, Fourth
Quarter — October, Novem-ber, December
The first Payment made
hereunder shall be made be
April 30 for the three
month period ending March
- — - -
31 On or before said due !
dates the taxpayer shall file
with the Director of Fl
nonce a written return,
upon such form and setting
forth such information as
the Director shall reason-
ably require, together with
the payment of the amount
of the tax
Section 6 In computing
said tatt there shall be de
ducted from said gross op
eroting revenues the
following items
(a) The amount of credit
losses and uncollectibles ac-
tuallY sustained by the
taxpayer
(b) Amounts derived from
transactions in interstate or
foreign commerce or from
any business which the City
Is prohibited from taxing
under the Constitutions of
the United States or the
State of Washington
Section 7 12 5 percent of
the gross proceeds of all
taxes collected under this
ordinance shall after each
quarterly collection, be
Placed into a reserve fund
established by ordinance,
and such funds shall be re-
served for the maintenance,
by overlaying or sealing, of
asphaltic concrete streets in
the City
Section 8 Each taxpayer
shall keep records reflecting
the amount of the gross op
erating revenues, and such
records shall be open at all
reasonable times to the in
spectIon of the Director of
Finance, or his duly author
ized designate, for veil
fication of said tax returns
or for the fixing of the tax
of a taxpayer who shall fail
to make such returns on a
timely basis
Section 9 If any taxpayer
shall fall to pay any tax,
or installment thereof, re-
qui red by this ordinance
within 30 days after the
due date thereof, there
shall be added to such tax
or Installment an interest
Penalty at the rate of 1 1/2%
Per month upon the unpaid
tax(es) from the date of
delinquency until paid in
full including all accrued in
terest Any tax due under
this ordinance and unpaid,
and all penalties thereon,
shall constitute a debt to
the City and may be col-
lected by court proceedings,
which remedy shall be in
addition to all other re-
medies allowed by law
Section 10 Any money
Paid to the City through er
nor or otherwise not in pay-
ment of the tax imposed
hereby or in excess of such
tax shall, upon request of
the taxpayer be credited
against any tax due or to
become due from such tax-
payer hereunder or, upon
the taxpayer's ceasing to
do business in the City be
refunded to the taxpayer
Section 11 Whenever the
boundaries of said City ore
extended by annexation, oil
Persons, firms and corpo-
rations subject to this ordl
nonce will be provided
Copies of all Annexation Or
dinances by the City Clerk
of the City of Pasco
Section 12 The invalidity
or unconstitutionality of any
provision or section of this
ordinance shall not render
any other provision or sec-
flow of this ordinance in-
valid or unconstitutional
Section 13 The City Mon
ager or his designate is
hereby authorized to adopt
Publish and enforce from
time to time such rules
and regulations for the
Proper administration of
this ordinance as shall be
necessary, and It shall be a
violation of this ordinance
to violate or to fail to corn
ply with any such rule or
regulation lawfully pro
muigated hereunder
Section 14 The provisions
of this Ordinance amend by
substitution for all sections
thereof Chapter 5 32 of the
Pasco Municipal Code
Section 15 / This Ordinance
shall be in full force and
effect on and after January
1, 1982
Passed by the City Coun
cli of the City of Pasco this
19 day of October, 1981
S E A Snider
Mayor
Approved as to form
s- Greg A Rubstello,
City Attorney
AI t
S Evelyn Wells,
City Clerk
Legal No 11700 — Oct 23,
1981
ed for the
installation charges of elec
trical service units
on the
311 On or before sold due
dotes the taxpayer shall file
with the Director of Fi-
nance a written return,
upon such form and setting
forth such information as
the Director shall reason
ably require, together with
the payment of the amount
of the tax
Section 6 in computing
, said tax there shall be de-
' ducted from said gross op
erating revenues the
following Items
(a) The amount of credit
losses and uncollectIbles ac
tually sustained by the
taxpayer
(b) Amounts derived from
transactions In Interstate or
foreign commerce or from
any business which the City
is prohibited from taxing
under the Constitutions of
the United States or the
State of Washington
Section 7 12 5 percent of
the gross proceeds of all
taxes collected under this
ordinance shall, offer each
quarterly collection be
Placed into a reserve fund
established by ordinance,
and such funds shall be re-
served for the maintenance,
by overlaying or sealing, of
asphaltic concrete streets in
the City
Section 8 Each taxpayer
shall keep records reflecting
the amount of the gross op
crating revenues, and such .\
records shall be open at all
reasonable times to the in-
spection of the Director of
Finance, or his duly author
ized designate, for veri-
fication of said tax returns
or for the fixing of the tax
of a taxpayer who shall fail
to make such returns on a
timely basis
Section 9 If any taxpayer
shall fail to pay any tax,
or installment thereof, re-
quired by this ordinance
within 30 days after the
due date thereof, there
shall be added to such tax
or Installment an interest
Penalty at the rate of 11/2% 1
i per month upon the unpaid
I tax(es) from the date of
delinquency until paid in
full including all accrued in
terest Any tax due under
this ordinance and unpaid,
and all penalties thereon,
shall constitute a debt to
the City and may be col-
lected by court proceedings,
which remedy shall be in
addition to all other re-
medies allowed by law
Section 10 Any money
paid to the City through en
ror or otherwise not In Pay-
ment of the tax imposed
hereby or in excess of such
' tax shall, upon request of
the taxpayer be credited
against any fax due or to
become due from such tax
Payer hereunder or, upon
' the taxpayer s ceasing to
do business In the City be
refunded to the taxpayer
Section 11 Whenever the
boundaries of said City are
extended by annexation, all
Persons, firms and corpo-
rations sublect to this ordi-
nance will be provided
copies of all Annexation Or-
I dinances by the City Clerk
of the City of Pasco
Section 12 The invalidity
or unconstitutionality of any
provision or section of this
ordinance shall not render
any other provision or sec
1 tion of this ordinance In-
valid or unconstitutional
Section 13 The City Man-
ager or his designate Is
hereby authorized to adopt,
Publish and enforce, from
time to time, such rules
and regulations for the
Proper administration of
this ordinance as shall be
necessary, and it shall be a
violation of this ordinance
to violate or to fall to com-
ply with any such rule or
regulation lawfully pro-
mulgated hereunder
Section 14 The provisions
of this Ordinance amend by
substitution for all sections
thereof, Chapter 5 32 of the
Pasco Municipal Code
Section 15 This Ordinance
shall be in full force and
effect on and after January
1, 1982
Passed by the City Coun
dl of the City of Pasco this
19 day of October, 1981
S E A Snider
Mayor
Approved as to form
S Greg A Rubstello,
City Attorney
Attest
S Evelyn Wells,
City Clerk
Legal No 11700 — Oct 23,
1981
AFFIDAVIT OF PUBLICATION
COUNTY OF Franklin
)ss
STATE OF WASHINGTON
Phyllis Graves , being first duly sworn on oath deposes
she Principal Clerk and says is the of the Tri-City Herald,
a daily newspaper That said newspaper is a legal newspaper and has been approved as a
legal newspaper by order of the superior court in the county in which it is published and
it is now and has been for more than six months prior to the date of the publication
hereinafter referred to, published in the English language continually as a daily news-
Franklin paper in County,
Washington, and is now and during all of said time was printed in an office maintained
at the aforesaid place of publication of said newspaper That the annexed is a true
copy of a legal advertisement
Ord0 # 2300
as it was printed in the regular and entire issue of the Tr-City Herald itself and not in a
supplement thereof, for a period of one time
on the 2rd d ay o f OCt e
cirde commencing
,19 81 ,and
ending on the day of , 19 , and
newspaper was regularly distributed to its subscribers during all of this period
00 That the full amount of $ 231 . has been paid in full, also at t
35 In.@ 6.60 231.00
Subscribed and sworn to before me this 26th day of
Oc t
that said
he rate of
, 19
81
Notary Public in
(c) Upon any business
selling manufacturing, or
distributing natural gas for
residential, commercial or
industrial comu motion, a
tax to be equal to 80% of
gross operating revenues
from such sales within the
limits of the City of Pasco,
provided, however, that ,
there shall not be any tax
levied for the installation
charges of gas service
units
(d) Upon any business
selling a cable or micro-
wave signal by subscription
for television, radio, or
other audio visual purposes,
a tax equal to 8 0% of
gross operating revenues
from such sales within the
limits of the City of Pasco
(e) Upon any business
selling solid waste collection
and disposal service, a tax
of 8 0% of gross operating
revenues from such sales
within the limits of the City
of Pasco
(f) Upon any business,1
public or private, selling do-
mestic water via a public
water supply and distribu-
tion system and selling son
'tory sewer service via a
collection grid, a tax of
8 0% of gross operating rev
enues from such sales with
in the limits of the City of
Pasco
(g) Upon any business,
Public or private, selling ir
rigation water, a tax equal
to 80% of gross operating
revenues from sales within
the limits of the City of
Pasco
Section 5 The tax Im-
posed by this ordinance In
Section 3, shall be due and
payable In quarterly install
ments and remittance shall
be made on or before the
30th day of the month next
succeeding the end of the
quarterly period in which
the tax accrued Such quar-
terly periods are as
follows
First Quarter — January,
February, March, Second
Quarter — April, May,
June, Third Quarter —July,
August, September, Fourth
Quarter — October, Novem-
ber, December
The first payment made
hereunder shall be made by
April 30 for the three
month period ending March -
and for the State of Washington residing at Pasco
- 1 Ordinance No 2300
An ordinance amending
Chap^er 5 32 of the Pa5C0
illiunicipc , Code which pro-
vides for 0 nilines license
and occupation tax, the col
lectipn of such tax, and de-1
fines offenses and
Proscribes penalties by sub-
stitution of all sections the
same with the provisions of
this ordinance which provid-
es for the increase of the
occupation tax and In odd!-
, tion to the provisions of
said Chapter 5 32 provides
for the establishment of a
reserve fund for overlaying
or Sealing asphaltic con-
crete street, for funding of
the reserve fund, and fur-
ther providing for the prop-
er administration of the
provisions hereof
Now, therefore, the City
Council of the City of Pasco
do ordain_ras follows
.4. 4
SeCtiOn l Flit' the pur
Poses of this ordinance, un
less otherwise required by
the context
(1) ' Gross operating rev
enues" means the value
proceeding or accruing
from the performance of
the particular business In
volved, Including operations
and activities incidental
thereto, but without any de-
duction on account of the
cost of the commodity fur
I fished or sold, the cost of j
materials used, labor costs,
interest, discount, delivery
costs, taxes, or any other
expense whatsoever paid or
accrued and without any
deduction on account of
losses
' Competitive telephone
services" as defined below
is not included within the
Imeaning of gross Income
"Gross operating reve-
nues" shall not Include
charges which are passed
on to customers by the tax 1
payer pursuant to tariffs re
quIred by regulatory order '
to compensate for the cost
to the company of tax im
o posed by this ordinance
(2) "Person" or 'Per-
sons" means Individuals of
'either sex, firms, company ;
partnerships, corporations,
and other associations of
natural persons whether
acting by themselves or by
servants agents or employ
ees and shall include the
Water Department of the
City of Pasco
(8) "Taxpayer' means
any person required to Pay
the license fee or tax Im-
posed by this ordinance
(4) • Telephone Business"
means the business of pro-
viding access to a local
telephone network, local
telephone network switching
service, toll service, or coin
telephone services, or pro-
viding telephonic, video,
data or similar commu
nications or transmission
for hire, via a local tele
Phone network, toll line or
channel, or similar commu-
nication or transmission
system ' Telephone busi-
ness" does not include the
providing of competitive
telephone service, nor the
providing of cable television
service
(5) ' Competitive telephone
service" means the provid-
ing of by any persons of
telephone equipment, appa-
ratus, or service, other
than toll service, which is
of a type which can be
provided by persons that
are not subject to regu
lotion as telephone corn-
ponies under Title 80
R C W and for which a
separate charge is made
(6) ' City ' means the City
of Pasco, Washington
Section 2 The provisions
of this ordinance shall be
deemed to be an exercise
of the power of the City of
Pasco to license for
revenue
Section 3 After January
1, 1981, no person, firm or
corporation shall engage in
or carry on any business,
occupation, act or privilege
for which a tax is imposed
by Section 3 of this ordi
nonce without first having
obtained, and being the
holder of, 'a license so to
do, to be known as an Oc-
cupation License " Each
such persori, firm or corm
ration shall promptly Gorily
to the Director of Finance,
or his designee, for such li-
cense upon such forms as
the Director shall deem
reasonably necessary to en
able said Director s Office
to administer and enforce
this ordinance and, upon
acceptance of such moll-
cation by the Director or
his duly authorized desig
nate a license shall be is
sued to the applicant Such
Occupation License shall l3e
personal and non transfer-
able and shall be valid as
long as the licensee shall
continue in said business
and shall comply with this
ordinance
Section 4 From and after
January 1 1982, there is
hereby levied upon and
there shall be collected
from every person firm or
corporatian engaged in car
rying on the following busi
nesses for hire ar.....for sale
of a commodity or a serv
ice within , or partly within
he corporate limits of the
City of Pasco the tax for
the privilege of so doing I
business as hereinafter de-1
fined, to wit
(a) Upon any telephone'
business there shall be ley
led a tax equal to 84% of I
n the gross operating reve I
flues derived from the oper-
ation of such businesses
within the City of Pasco
(b) Uppn any business
selling or distributing eiec
tricitv and electrical energy,
a tax to be equal to 8 0%
of the total gross operating
revenue derived from sales ,
of such electricity to ulth
mate users within the City
of Pasco, Provided, how-,
ever, that there shall not
be any tax, levied for the
installation charges of eiec
trical service units
EINAN( E DI P4111 MEIN 1
15o9) 1101
Senn 726 3101
•n• CITY
of
AnE31. vmualmbim• •M'Ikt KIM
P 0 BOX 293 412 WEST ( I ARK PAS(() WASHINGTON 99301
October 20, 1981
'
Tri City Herald
P 0 Box 2608
Pasco, Washington 99302
Gentlemen
Please publish the attached Ordinances on the following
date
October 23, 1981
Please send three (3) Affidavits of Publication for
each
Sincerely yours,
Evelyn Wells
City Clerk
ew