HomeMy WebLinkAbout4369 ORDINANCE
AN ORDINANCE redefining "competitive telephone service" and amending
Bremerton Municipal Code Chapter 5.02.
THE CITY OF BREMERTON DOES HEREBY ORDAIN:
Section 1. Amendment. Section 5.02.070 of the Bremerton Municipal Code is
hereby amended to read as follows:
5.02.070 OCCUPATION TAX - WHO MUST PAY - AMOUNT. There is hereby
levied upon and there shall be collected from every person as hereinafter provided for the
act or privilege of engaging in business activities within the city, whether his office or place
of business be within and/or without the city, an occupation tax, sometimes herein referred
to as the "tax,"in amounts to be determined by application of the rates given against the
value of products, including byproducts, gross proceeds of sales or gross income of the
business, as the case may be, as follows:
[(a) - (j) unchanged]
(k) Upon every person, firm or corporation engaged in carrying on a telephone
business for hire or for sale of a commodity or a service within or partly within the
corporate limits of the city, a tax for the privilege of so doing business, as defined in this
section:
(1) Upon telephone business, there shall be levied a tax equal to six (6)
percent of the total gross income rendered within the City. Gross operating revenues for
this purpose shall not include charges which are passed on to the subscribers by a telephone
company pursuant to tariffs required by regulatory order to compensate for the cost to the
company of the tax imposed by the ordinance codified in this section.
(2) "Telephone business" means the business of providing access to a local
telephone network, local telephone network switching service, toll service, or coin telephone
services, or providing communication transmission for hire, via a local telephone network,
toll line or channel, or telephone accessed paging network, cellular phone network or similar
communication or transmission system. It includes cooperative or farmer line telephone
companies or associations operating an exchange. "Telephone business" does not include
the providing of competitive telephone service, nor the providing of cable television service.
(3) "Competitive telephone service" means the providing by any person of
telephone equipment or apparatus ...... :
advertising and lease of telephone street directories, or service, other than toll service,
related to that equipment or apparatus such as repair or maintenance service, if the
equipment or apparatus is of a type which may be provided by persons not subject tO
r~gulation as telephone companies under Title 80 RCW, and for which a separate charge
is made.
(4) "Deductions." In computing the telephone tax, there shall be deducted
from the gross operating revenues the following items:
ii. Amounts derived from transactions in interstate or foreign commerce
or from any business which the city is prohibited from taxing under the Constitutions of the
United States of or the State of Washington. (Ord. 2169 § 4, 1956).
iii. Amounts derived from that portion of network telephone service, as
defined in RCW 82.04.065, which represents charges to another telecommunications
company, as defined in RCW 80.04.010, for connecting fees, switching charges or carrier
access charges relating to intrastate toll telephone services, or for access to, or charges for,
interstate services or charges for network telephone service that is purchased for the purpose
of resale.
PASSED by the City Council of the City of Bremerton this / day of
LYNN HORTON, Council President
APPROVED this ~' day of ~ ,1992.
LOUIS MENTOR, Mayor
ATrEST:
KATHLEEN McCLIJSKEY, City Clerk