2014/06/04 Council Agenda Packet

1. • public or private solid waste disposal sites,transfer stations, and similar operations. "Solid waste"means all putrescible and nonputrescible solid and semisolid wastes including,but not limited to,garbage,rubbish, ashes,industrial wastes, swill, sewage sludge, demolition and construction waste,abandoned vehicles or parts thereof, and recyclable materials. "Recyclable materials"means those solid wastes that are separated for recycling or reuse, such as papers, metals,and glass. J. "Taxpayer"means any"person,"as herein defined,required to have a business license under Chapter 3.19,EMC,or liable for the collection of any tax or fee under this Ordinance,or who engages in any business or who performs any act for which a tax or fee is imposed by this Ordinance. K. "Telephone business"means the business of providing network telephone service or cellular telephone service as defined in this section. "Telephone business"includes cooperative or farmer line telephone companies or associations operating an exchange. ",Telephone business" does not include the providing of competitive telephone services,the providing of cable television services,nor the providing of broadcast services by radio or television stations. Section 4. Business license required. No person shall engage in or carry on any business, occupation,pursuit, or privilege for which a tax is imposed by Sections 1-10 of this Ordinance,without having first obtained and being the holder of a current,valid license in accordance with the requirements of Chapter 3.19,EMC. Section 5. Business subject to utility tax. There is hereby levied and shall be collected a tax on account of the business activities described herein,and in the amounts to be determined by the application of the rates against gross income, as follows: A. Upon every person engaged in or carrying on a telephone business,a tax equal to six percent of the gross income derived from the operation of such business within the City of Everett. B. Upon every person engaged in or carrying on a gas business within the City of Everett, a tax equal to six percent of gross income. Provided,however,that with regards to any sales of natural gas that are exempt from the tax imposed under chapter 82.16,RCW, as provided in section 301 of Chapter 216,Laws of 2014 (ES SB 6440),the rate of taxation will be-equal to that imposed by EMC 3.24.050(4). C. Upon every person engaged in or carrying on a light or power business,a tax equal to six percent of the gross income derived from the sale of electricity within the City of Everett, exclusive of revenues derived from the sale of electricity for purposes of resale. D. Upon every person engaged in or carrying on a cable television service within the City of - Everett,a tax equal to: 1. From the effective date of this Ordinance to December 31,2015,two percent of gross income. Page 3 of 8 4