ORD 86-03 TAXATION OF PRIVATELY OWNED PARKING LOTS0045.03004
PMA:jt
12/9/85
ORDINANCE NO. 86-03
AN ORDINANCE OF THE CITY OF WINSLOW, WASHINGTON,
AMENDING SECTION 5.04.030 (A) OF THE WINSLOW MUNI-
CIPAL CODE RELATING TO THE LICENSING AND TAXATION
OF PRIVATELY OWNED PARKING LOTS BY PROVIDING A
FOUR-YEAR SCHEDULE FOR THE RAMP DOWN OF THE BUSI-
NESS AND OCCUPATION TAX ON PRIVATELY OWNED PARKING
LOTS AND ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, the City Council has determined that the
City's business and occupational tax for privately owned parking
lots should be gradually adjusted to reflect the business and
occupational tax imposed on all other businesses located within
the City, now, therefore,
THE CITY COUNCIL OF THE CITY OF WINSLOW, WASHINGTON, DO
ORDAIN AS FOLLOWS:
Section 1. Section 5.04.050(A) of the Winslow Muni-
cipal Code is hereby amended to read as follows:
5.04.030(A) Class I. Privately owned parking lots
within the City which charge a fee for parking: The
annual license fee shall be $20.00. In addition to the
annual license fee, a business and occupational tax
shall be imposed and paid equal to the following
percent of the gross income received by each business
during the previous calendar year:
Calendar Tax Rate
Year
1986
1987
1988
5 percent of gross income from previous year
2 percent of gross income from previous year
1 percent of gross income from previous year
Of this total sum, a sum equal to .04 percent of the
gross income received by each business during the
previous calendar year shall be deposited in the
current expense fund of the City in accordance with the
provisions of Section 15.04.150(A). The balance of
such sums shall be deposited in the street fund of the
Clty in accordance with the provisions of Section
15.04.150(B).
From and after January 1, 1989, in addition to the
annual license fee, a business and occupation tax shall
be imposed and paid equal to the tax imposed on Class 3
businesses, Section 5.04.030(C) and shall be deposited
in the current expense fund of the City.
Section 2. This ordinance, imposing a business and
occupational tax, shall be published in the offlclal newspaper of
the City, and shall take effect and be in full force on and after
January 1, 1986.
APPROVED:
MAYOR, ALICE B . TAWRESEY ~
ATTEST/AUTHENTICATED:
APPROVED AS TO FORM:
OFFICE OF THE CITY ATTORNEY:
FILED WITH THE CITY CLERK: December 18, 1985
PASSED BY THE CITY COUNCIL: January 2, 1986
PUBLISHED: January 8, 1986
EFFECTIVE DATE: January 13, 1986
ORDINANCE NO. 86-03
- 2 -