Ordinance 815-81 - Laserfiche WebLink

• • • • 1 ORDINANCE NO. JOS- '/ 2 AN ORDINANCE amending Ordinance No. 4169 entitled "Occupations 3 Subject to Tax-Amount-Exception," and providing for the increase of occupational tax on the telephone business, levying a tax upon 4 the gross revenues of such utility business, providing when said tax shall be paid and establishing an effective date for the increase in 5 such occupational tax upon said described utility business. (Everett City Code, Section 3.28.050). 6 7 WHEREAS, the City of Everett, in the exercise of its tax powers deems it 8 necessary and advisable to increase the rate of tax upon certain business activities in 9 the City of Everett. 10 NOW, THEREFORE, THE CITY OF EVERETT DOES ORDAIN: 11 Section 1: Section 1 of Ordinance No. 4169 which reads as follows: 12 4.04.050 Occupations subject to Tax-Amount-Exception. There 13 are hereby levied and shall be collected annual license fees or occupation taxes against the persons on account of the business activities, and in the 14 amounts to be determined by the application of the rates against gross income, as follows: 15 (a) Upon every person engaged in or carrying on a telegraph 16 business, a fee of $100.00 per year, or tax equal to five (5%) percent of the total gross income from such business in the city during the fiscal 17 year next preceding the tax year for which the license is required, whichever is the greater. 18 (b) Upon every person engaged in or carrying on a telephone 19 business, a fee or tax equal to five (5%) percent of the total gross income excluding long distance toll service, from such business in the city during 20 the current calendar year for which the license is required, which shall be paid monthly on or before the 20th day of the following month. 21 (c) Upon every person engaged within the City of Everett in the 22 sale of artificial, natural or mixed gasses, a fee or tax equal to three (3) percent of the first $5,000 per month of revenue derived from each 23 customer consuming gas in the City of Everett, and one (1) percent on all additional revenues per month derived from each customer consuming gas 24 in the City of Everett. All fees or taxes shall be paid monthly on or before the 20th day of the following month. The definition of a customer 25 is any person, firm or corporation purchasing gas from a company at a single location. 26 27 is hereby amended to read as follows: 28 Occupations subject to Tax-Amount-Exception. There are hereby 29 levied and shall be collected annual license fees or occupation taxes against the persons on account of the business activities, and in the 30 amounts to be determined by the application of the rates against gross income, as follows: 31 32