ORD 80-32 BUSINESS AND OCCUPATION TAXORDINANCE NO. 80-32
AN ORDINANCE AMENDING ORDINANCE NO. 79-43,
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. of Ordinance No. 79-43
be amended to include a subtitle c. and d. and will read
as follows:
Section 3.
q~fter the first utility bill
( a ) From and, ~
rendered after January 1,' ~98~, there is hereby levied
upon and there shall be collected from every person,
firm or corporation engaged in carrying on a telephone
business for hire within or partly within the corporate
limits or the City of Winslow, an annual tax for the
privilege of so doing, such tax to be equal to selven
percent (_7%) of the total gross subscribers' station
exchange revenues from business and residence telephone
service (excluding message units) in the City of Winslow.
rendered a.fter February 1, 1984, 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 seven percent (7%) 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 form the use or sale of
notes, bonds, mortgages, or other evidences or indebtedness,
or stocks and the like) and without any deduction on
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,
ORDINANCE NO. 80- 3~
firm or corporation engaged in carrying 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 bus iness 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 infact paid, but shall be limited to all
income derived from the sale of such tangible personal
property 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 f~om every person, firm or
corporation engaged in carrying on the business of provid-
ing 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 f.rom 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 fro'm the sa~.e of such tangible
personal property or the furnishing of such services
solely within the corporate limits of the City of Winslow.
PASSED by the CITY COUNCIL, of the City of Winslow,
this 22nd day of December, 1980.
ATT S T
MAYOR
S E A L
APPROVED AS TO FORM
CITY ATTORNEY
aft p t d
this',~'~ay of" ~ ~ at the 'Fer '
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