ORD 82-33 B & O TAXORDINANCE NO. 82-33
AN ORDINANCE AMENDING ORDINANCE NO. 79-43 AS
AMENDED BY ORDINANCE NO. 80-32 IMPOSING A
BUSINESS AND OCCUPATION TAX UPON CERTAIN
BUSINESSES AND PROVIDING FOR THE COLLECTION
THEREOF.
THE CITY COUNCIL OF THE CITY OF WINSLOW DO ORDAIN AS FOLLOWS:
Section 1. That Section 3 or Ordinance No. 80-32
amending Ordinance No. 79-43 be amended to read as follows:
Section 3.
(a) From and after the first utility bill
rendered after January 1, 1983, there is hereby levied upon
and there shall be collected from every person, firm, or
corporation engaged in carrying on atelephone business
for hire within or partly within the corporate limits of the
City of Winslow, an annual tax for the privilege of so doing,
such tax to be equal to six and eight tenths percent (6.8%)
of the total gross subscribers' station exchange revenues from
business and residence telephone service (excluding message
units) in the City of Winslow.
(b) From and after the first utility bill
rendered after January 1, 1983, there is hereby levied
upon and there shall be collected from every person,
firm, or corporation engaged in carrying on the business
of selling or furnishing electric light or power within or
partly within the corporate limits of the City of Winslow,
an annual tax to be equal to six and eight tenths percent
(6.8%) of the total gross income from such business in
the City. Gross income as used herein means the value
proceeding or accruing from the sale of tangible property
or service and receipts (including all sums earned or
charged, whether received or not) by reason of the
investment of capital in the business engaged in, including
rentals, royalties, fees or other emoluments, however designated
(excluding receipts or proceeds from the use or sale of
notes, bonds, mortgages, or other evidences or indebtedness,
or stocks and the like) and without any deduction of account
or the cost of the property sold, the cost of materials used,
labor costs, interest or discount paid or any expense
whatsoever.
(c) From and after the first utility bill
rendered after January 1, 1981, there is hereby levied upon
and there shall be collected from every person, firm, or
Ordinance 82-
Page Two
corporation engaged incarrying on the business of selling,
transmitting or distributing water within the corporate
limits of the City of Winslow, an annual tax to be equal to
seven percent (7%) of the total gross income from such
business in the City. Gross income as used herein means the
value derived or accruing from the sale of tangible
personal property, or any other service for which compensation
shall be due and payable, and it shall include all sums earned
by reason of investment of capital by way of rents, royalties
and fees. Such gross income shall include all sums earned,
whether or not the same are in fact paid, but shall be
limited to all income derived from the sale of such tangible
personal peoperty or the furnishing of such services solely
within the corporate limits of the City of Winslow.
(d) From and after the first utility bill
rendered after January 1, 1981, there is hereby levied
upon and there shall be collected from every person, firm,
or corporation engaged in carrying on the business of
providing sewer service within the corporate limits of
the City of Winslow, an annual tax to be equal to seven
percent (7%) of the total gross income from such business in
the City. Gross income as used herein means the value
derived or accruing from the sale of tangible personal
property, or any other service for which compensation
shall be due and ~ayable, and it shall include all sums
earned by reason of investment of capital by way of rents,
royalties, and fees. Such gross income shall include all
sums earned, whether or not the same are in fact paid, but
shall be limited to all income derived from the sale of
such tangible personal property or the furnishing of such
services.
Section 2. This Ordinance shall be in full force
and effect on January 1, 1983.
PASSED by the CITY COUNCIL of the City of Winslow,
this _2Lday of ~h~r , 1982
CLERK/T~RE~ASURER ~I
MAYOR
SEAL
Ordin.ance 82-
Page .Three
APPROVED AS TO FORM
CITY ATTORNEY
I do hereby certify this Ordinance was signed by the Mayor
this ~'~ay of//~.~ /G~Zand thereafter posted this
~<~day of l~'~ ~/~t the Ferry ~er~inal, Chamber
of Commerce, City Hall. Effective ~/~l~
Clerk/Tr~asurer