Laserfiche WebLink
7 <br /> 2. From January 1, 2016 to December 31, 2016, four percent of gross income. <br /> 3. After January 1, 2017, six percent of gross income. <br /> E. Upon every person engaged in or carrying on a solid waste service within the City of <br /> Everett, a tax equal to: <br /> 1. From the effective date of this Ordinance to December 31,2015,two percent of <br /> gross income. <br /> 2. From January 1,2016 to December 31, 2016,four percent of gross income. <br /> 3. After January 1,2017, six percent of gross income. <br /> Section 6. Cellular telephone service—Income allocatiotaiid administration. <br /> A. Allocation of Income. <br /> 1. Service Address. Payments by a customenfor the telephone service from <br /> telephones without a fixed location shall be allocated_among taxing ji.risdictions to the location <br /> of the customer's principal service address during=tire period for whiclhthe tax applies. <br /> 2. Presumption. There is a presumption that the service addfess�a customer supplies <br /> to the taxpayer is current and accurate,unless the taxpayer hast:actual knowledgeto the contrary. <br /> 3. Roaming Phones.When,-the cellular telephone;service is provided Wh le a <br /> customer is roaming outside the customer's.normal cellii144network area,the gross income shall <br /> be assigned consistent with the taxpayer.'s accounting system to the location of the originating <br /> cell site of the call,or to the location of the,maim cellular, switchu i officer that switched the call. <br /> B. Dispute Resolution=dfthere is a dispute between or among the City and another city or <br /> cities as to the service--address of a customer liolis._ eceivingcellular telephone services,and the <br /> dispute is not resolved by negotiation among the parties then the dispute shall be resolved by the <br /> City and the other city or cities byr subnutting the issue for settlement to the Association of <br /> Washington Litres("AWC") Once taxes=on the disputed revenues have been paid to one of the <br /> contesting cities,the cellular telephone service shall have no further liability with respect to <br /> additional taxes,penalties,or ntereston the disputed revenues so long as it promptly changes its <br /> billing recordsfor future revenues to comport with the settlement facilitated by AWC. <br /> C. The director, as defineddm EMC 3 19.020,is authorized to represent the City in <br /> negotiations with other cities for the proper allocation of cellular telephone service taxes <br /> imposed pursuant to'tl s Ordnance. <br /> Section 7. Exemptions:- <br /> The tax levied pursuant to this Ordinance is in lieu of any excise,privilege, or occupational tax <br /> based on gross proceeds under any chapters of Title 3,EMC with respect to activities specifically <br /> within the provisions of this Ordinance.Nothing herein shall be construed to exempt persons <br /> taxable under the provisions of this Ordinance from tax under any other chapters of Title 3, <br /> EMC, including but not limited to Chapter 3.24 EMC,Business and Occupation Tax, with <br /> respect to activities other than those specifically taxable within the provisions of this Ordinance. <br /> Page 4 of 8 <br /> 23 <br />