HomeMy WebLinkAbout3988 ORDINANCE NO. q°%6
AN ORDINANCE imposing a utility occupation tax on water
and wastewater utilities located within or partly
within the City of Bremerton.
THE CITY COUNCIL OF THE CITY OF BREMERTON DOES HEREBY ORDAIN:
SECTION 1: POWER OF CITY TO TAX. The provisions of this
chapter shall be deemed an exercise of the power of the City to
tax for revenue.
SECTION 2: AMOUNT OF TAX. From and after January 1, 1986,
there is levied upon and there shall be collected from, every
person, firm or corporation , including the City, engaged in the
business of providing water or wastewater utility service, within
or partly within the corporate limits of the City, a tax for
doing business which shall be assessed as follow: (1) Upon water
utilities located within the City and partially within the City,
there shall be levied a tax equal to 10.0% of the total gross
revenues, during the tax year. Such tax rate shall be the
applicable rate for the tax year of 1986 only and shall be
decreased by .1% each succeeding year until the tax rate equals
6%. The tax rate shall remain at 6% from that point forward.
The gross revenues of water utilties shall include revenue raised
from the sale of water and timber. (2) Upon wastewater
utilities, there shall be levied a tax equal to 6% of the total
gross income from user charges which are set forth in chapter
15.04 of the Bremerton Municipal Code.
SECTION 3: DEDUCTIONS. In computing the annual tax, there
shall be deducted from the gross operating revenues the following
items: (1) The amount of credit losses and uncollectibles
annually sustained by the utility and (2) amounts derived from
transactions in interstate or foreign commerce or from any
business which the City is prohibited from taxing under the
Constitution of the United States or the state.
SECTION 4: RECORDS TO BE KEPT. Each utility shall keep
records reflecting the amount of gross operating revenues and
such records shall be open at all times for the inspection of the
City Treasurer or his duly appointed representative, for the
purpose of verifying the tax returns or for fixing the tax of the
utility if the utility fails to file a tax return.
SECTION 5: FAILURE TO PAY-PENALTY. If any person, firm or
corporation subject to this chapter shall fail to pay any tax
required by this chapter, within thirty (30) days after the due
date thereof, there shall be added to such tax, a penalty of ten
percent (10%) of the amount of such tax and any tax due under
this chapter and unpaid, and all penalties thereon, shall
constitute a debt to the City and may be collected by court
proceedings. This remedy shall be in addition to all other
remedies.
SECTION 6: OVERPAYMENT. Any money paid to the City through
error or otherwise not in payment of the tax imposed in this
chapter, or in excess of such tax shall, upon request of the
utility, be credited against any tax due or to become due from
such utility. Upon the utility ceasing to do business in the
City, such sums of money shall be refunded to the utility.
SECTION 7: CITY TREASURER RESPONSIBLE FOR RULES AND
REGULATIONS. The City Treasurer is authorized to adopt and
publish, from time to time, and enforce, rules and regulations
for the proper administration of this chapter as shall be
necessary. It shall be a violation of this chapter to violate or
to fail to comply with any rule or regulation lawfully
promulgated under this chapter.
SECTION 8: FALSE RETURNS, ETC. It shall be unlawful for
any person, firm or corporation liable for taxes under this
chapter to make any false statement or representation in
conection with such tax returns.
SECTION 9: PENALTY FOR VIOLATION. Any person violating or
failing to comply with any of the provisions of this chapter or
any lawful rule or regulation adopted by the City Treasurer
pertaining to the administration fo this chapter, shall be deemed
guilty of a misdemeanor and upon conviction, shall be punished by
a fine in a sum not to exceed five-hundred dollars ($500.00) or
by imprisor~nent in jail for a term not to exceed six months or by both fine
and impr i sonment.
SECFIC~ 10: SAT~ OR TRANSFER OR BUSINESS. Upon the sale or transfer
during any tax year of a wastewater or water utility business, liable for
tax under this chapter, if the tax has not been paid in full for the year,
the purchaser or transferee is responsible for the payment of that portion
of the tax for the portion of the year during which it has carried on busi-
ness.
SECrIC~ 11: TREASURER TO INVETIGATE ~S. If any utility fails
to make a return, or if the City Treasurer is dissatified as to the accuracy
of the statements in the return, the Treasurer or his authorized agent
may enter the premises of such utility at any reasonable time for the purpose
of inspecting its books or records of account to ascertain the amount of
the fee or tax or to determine the correctness of such statements. The
Officer may fix a time a place for an investigation of the correctness
of the return.
~b~y,t~h~ ..... City Council, 1985.°n the first reading this ~'~y of
PASSED by the City Council of the City of Bremerton, signed by the
Mayor and attested to by the City Clerk in authentication of such passage
this ~r__~ day of ~~ , 1985.
M3RRII~. G. DAWKINS, Mayor
City of Bremerton
ATrEST:
KA~Drl~,~:~N L. MOCLUSKEY, City Clerk
Director of Administrative Services