ORD 74-01 B & O TAXORDINANCE NO. 74- /
AN ORDINANCE OF THE CITY OF WINSLOW, WASHINGTON,
AMENDING ORDINANCE NO. 68-26, AS AMENDED BY
ORDINANCE NO. 69-3, WHICH IMPOSES A BUSINESS
AND OCCUPATION TAX UPON CERTAIN BUSINESSES AND
REDUCES THE RATE THEREOF
THE CITY COUNCIL OF THE CITY OF WINSLOW, WASHINGTON,
DO ORDAIN AS FOLLOWS:
1. Section 3 of Ordinance 68-26 which now reads as
follows:
"Section 3.
(a) From and after March 1, 1969, 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 of the Town of Winslow an annual
tax for the privilege of so doing, such tax to be equal
to five per cent (5%) of the total gross subscribers'
stat'~exchange revenues from business and residence
telephone service (excluding message units) in the
Town of Winslow.
(b) From and after March 1, 1969, 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 Town of Winslow an annual tax to be equal to
five per cent (5%) of the total gross income from
such business in the Town. 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 real property or any
interest therein, and proceeds from the sale of notes,
bonds, mortgages, or other evidences of indebtedness,
or stocks and the like) and without any deduction on
account of the cost of the property sold, the cost of
materials used, labor costs, interest or discount paid,
or any expense whatsoever."
be and hereby is deemed amended to read as follows:
Section 3.
(a) From and after March 1, 1974, 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 of the City of Winslow
an annual tax for the privilege of so doing, such tax to be equal
to three and one-half per cent (3-1/2%) 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 March 1, 1974, 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 three and one-half per cent (3-1/2%) 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 pro-
ceeds from the use or sale of real property or any interest therein,
and proceeds from the sale of notes, bonds, mortgages, or other
evidences of indebtedness, or stocks and the like) and without any
deduction on account of the cost of the property sold, the cost
of materials used, labor costs, interest or discount paid, or any
expense whatsoever.
2. All other provisions of Ordinance 68-26 as amended
by Ordinance No. 69-3 shall be deemed to be in full force and
effect and not modified or repealed except insofar as any provision
thereof may be in conflict with this amending ordinance in which
case this amending ordinance shall control.
3. This ordinance shall be in full force and effect on
and after publication in the manner required by law but not before
March 1, 1974.
PASSED by the City Council of the City of Win,
this
7th day of January,
Attest:
City Clerk
1974.
Mayor /
/
City Attorney