ORD 90-33 UTILITY TAX ON TELEPHONE & ELECTRICITYORDINANCE NO. 90-33
AN ORDINANCE of the City of Winslow, Washington,
repealing the utilities tax on telephone and
electric light or power businesses on
December 31, 1990, and amending Sections
5.08,020 and 5.08.040 of the Winslow Municipal
Code.
WHEREAS, in view of the annexation of all land on
Bainbridge Island to the City of Winslow, the City Council has
determined that it is in the best interests of the public
health, safety and welfare of the citizens of the City of
Winslow to repeal the utilities tax on telephone and electric
light or power businesses; now, therefore,
THE CITY COUNCIL OF THE CITY OF WINSLOW,
ORDAIN AS FOLLOWS:
WASHINGTON, DO
Section 1. Section 5.08.020 of the Winslow Municipal Code
is amended to read as follows:
5.08.020 Definitions.
For the purposes of this chapter,
definitions shall apply:
the following
A. "Clerk" means the city clerk or such city
employee or agent as the mayor shall designate.
B. 1. "Gross income" means the value
proceeding or accruing by reason of the transaction of
the business engaged in and includes gross proceeds of
sales, compensation for the rendition of services,
gains realized from trading in stocks, bonds or other
evidences of indebtedness, interest, discount, rents,
royalties, fees, commissions, dividends and other
emoluments however designated, all without any
deduction on account of the cost or tangible property
sold, the cost of materials used, labor costs,
interest, discount, delivery costs, taxes or other
expense whatsoever paid or accrued and without any
deduction on account of losses.
2. Gross income does not include charges
that are passed on to customers by the taxpayers
pursuant to tariffs required by regulatory order to
compensate for the cost to the company of tax imposed
by this chapter.
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Section 2. Section 5.08.040 of the Winslow Municipal Code
is amended to read as follows:
5.08.040 Tax-Levy.
From and after the first utility bill rendered
after January 1, 1985, there is levied upon and there
shall be collected from, every person, firm or
corporation engaged in carrying on the following
business for hire or for sale of a commodity or a
service within or partly within the corporate limits
of the city a tax for the privilege of so doing
business as hereinafter defined:
A. Upon any business selling, transmitting or
distributing water a tax to be equal to a percent of
the total gross income derived from the operation of
such business within the city as established by
resolution of the city council.
B. Upon any business providing sewer service, a
tax to be equal to a percent of the total gross income
from the operation of such business within the city as
established by resolution of the city council.
C. Upon any business providing storm drain
service, a tax to be equal to a percent of the total
gross income from the operation of such business
within the city as established by resolution of the
city council.
Section 3. This ordinance shall take effect and be in
force at 11:59 p.m. on December 31, 1990.
PASSED by the City Council this 6th day
December , 1990.
of
APPROVED by the Mayor this 6th day of December
1990.
\
J.'z- r nato, Mayor
ATTEST/AUTHENTICATE:
Donna Je~a. ton, C~rk-Treasurer
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APPROVED AS TO FORM:
Rod P. Kaseguma, City Attorney
FILED WITH THE CITY CLERK: November 30, 1990
PASSED BY THE CITY COUNCIL: December 6, 1990
PUBLISHED: December 12, 1990
POSTED: December 12, 1990
EFFECTIVE DATE: December 31, 1990
ORDINANCE NO.: 90-33
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