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3 <br />. <br />KL. “Telephone business” means the business of providing network telephone service or cellular <br />telephone service as defined in this section. “Telephone business” includes cooperative or farmer <br />line telephone companies or associations operating an exchange. “Telephone business” does not <br />include the providing of competitive telephone services, the providing of cable television services, <br />nor the providing of broadcast services by radio or television stations. <br />M. “Water/ sewer utility wholesale service” means water and/or sewer service provided by the <br />City of Everett’s water and sewer utility (Fund 401) to a public or tribal entity who uses that water <br />or sewer service to provide service to that entity’s own customers. This wholesale service may <br />include without limitation drinking water filtration, transmission and distribution, and sewage or <br />wastewater collection and treatment, all as may be applicable to a particular wholesale customer. <br />In case of any question of whether service is wholesale service or general service (as defined <br />below), the determination of the Public Works Director is final. <br />N. “Water/sewer utility general service” means water and sewer service provided by the City of <br />Everett’s water and sewer utility (Fund 401) that is not wholesale service as defined in the <br />previous subsection. This general service includes without limitation drinking water filtration, <br />transmission and distribution, sewage or wastewater collection and treatment, and surface <br />water/stormwater management. <br />Section 2. EMC 3.28.050 is amended as follows, with underlined text added: <br />3.28.050 Business subject to utility tax. <br />There is hereby levied and shall be collected a tax on account of the business activities described <br />herein, and in the amounts to be determined by the application of the rates against gross <br />income, as follows: <br />A. Upon every person engaged in or carrying on a telephone business, a tax equal to six <br />percent of the gross income derived from the operation of such business within the city of <br />Everett. <br />1. The utility tax imposed in this section shall not apply to any telephone business <br />whose gross income derived from the operation of such business within the city of <br />Everett is equal to or less than four hundred dollars during any calendar year, or is equal <br />to or less than one hundred dollars during any quarter if reporting on a quarterly basis. <br />The yearly four hundred dollar threshold and the quarterly one hundred dollar <br />threshold will be adjusted annually as set forth in subsection (A)(2) of this section. <br />2. Tax Obligation Threshold Adjustment. The office of the clerk shall administratively <br />adjust annually the yearly threshold provided for in subsection (A)(1) of this section in <br />an amount equal to the annual change in the June-to-June Consumer Price Index (CPI-U) <br />(1982-84=100) for the Seattle-Tacoma-Bremerton area as published by the United <br />States Department of Labor (CPI), compounded from the base year of 2023. To calculate <br />the adjustment, the yearly threshold established in subsection (A)(1) of this section will <br />be multiplied by one plus the compounded annual change in the CPI between the <br />current year and 2023. The amount of the yearly threshold so calculated will be <br />adjusted in increments of one hundred dollars, rounding upward to the nearest one <br />hundred dollar increment. The office of the clerk shall administratively adjust annually <br />the quarterly threshold provided for in subsection (A)(1) of this section so that it is equal <br />to one-fourth of the yearly threshold. <br />B. Upon every person engaged in or carrying on a gas business within the city of Everett, a tax