HomeMy WebLinkAbout4375 ORDINANCE
AN ORDINANCE imposing a business and occupation tax on the business of solid
waste collection 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 o 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) - (o) unchanged]
(p) Upon every person, firm or corporation engaged in the business of collecting
garbage, refuse, hazardous materials or other waste within the corporate limits of the City
an annual tax of 20.428 percent of the total gross income rendered within the City
Section 2. Amendment. Section 5.02.130 of the Bremerton Municipal Code is
hereby amended to read as follows:
5.02.130 OCCUPATION TAX - DEDUCTIONS. In computing the occupation tax,
there may be deducted from the measure of tax the following items:
[(a) - (c) unchanged]
(d) The amount of credit losses actually sustained by taxpayers whose regular books
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of account are kept upon an accrual basis, except those who are taxed under the provisions
of BMC 5.02.070(j) - (oI~).
[(e) - (1) unchanged]
Section 3. Amendment. Section 5.02.200 of the Bremerton Municipal Code is
hereby amended to read as follows:
5.02.200 OCCUPATION TAX - QUARTERLY PAYMENT DATES - MONTHLY
PAYMENTS. The occupation tax imposed by this chapter, except the thirty dollars required
to accompany the application, shall be due and payable in quarterly installments, and
remittance therefor shall be made on or before the last day of the month next succeeding
the end of the quarterly period in which the tax accrued, that is, on October 31st, April 30th
and July 31st and January 31st of each year. The remittance shall be made as provided in
this chapter, and shall be accompanied by a return on a form to be provided and prescribed
by the Treasurer. To the return, the taxpayer will be required to swear and affirm that the
information therein given is full and true and that the taxpayer knows the same to be so.
Utility business and occupation taxes imposed under BMC 5.02.070(j),~'~x ~,x ~_x ~_x ~_.~
(o-)-(p) are due in monthly installments. Each month's taxes shall be paid on or before the
twenty-fifth day of the following month.
APPROVED by the City Council of the City of Bremerton this ~ ~'~ day of
t "/~ c~.~_ , 1992.
PASSED by the City Council of the City of Bremerton this ~lay of
~/ff~(~'~t J , 1992.
L'~q HORTON, Council President
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LOUIS~ MENTOr,, M~y~r '
KA~HLEEN McCLUSKEY, CT/ty Clerk