HomeMy WebLinkAbout3991 AN ORDINANCE amending Ordinance No. 3898, §15
providing for exemptions to Chapter 5.02, B.M.C.
Business Licenses and Occupation Taxes. ~~
THE CITY COUNCIL OF THE CITY OF BREMERTON DOES HEREBY ORDAIN:
SECTION 1: Ordinance No. 3898, §15 is hereby amended to
read as follows:
SECTION 15: EXEMPTIONS TO CHAPTER APPLICABILITY -
(a) Except as hereinafter provided, the provisions of
this Chapter shall not apply to:
(1) Any person in respect to insurance businesses upon
which a tax based on gross premiums is paid to the state;
provided, however, that the provisions of this section shall not
exempt any person engaging in the business of representing any
insurance company, whether acting as broker or solicitor for such
companies; and provided, further, that the provisions of this
subsection shall not exempt any bonding company from tax with
respect to gross income derived from the completion of any
contract as to which it is a surety, or as to any liability as
successor to the liability of the defaulting contractor;
(2) Any fruits, vegetables, berries, butter, eggs,
fish, milk, poultry, meats, or any farm produce or edibles
raised, caught, produced or manufactured and sold by any farmer
or gardener;
(3) Any person in respect to the business of conducting
boxing contests and sparring and/or wrestling matches and
exhibitions for the conduct of which a license must be secured
from the State Athletic Commission;
(4) Any person in respect to the business of conducting
race meets for the conduct of which a license must be secured
from the State Horse Racing Commission;
(5) Any person in respect to his employment in the
capacity of an employee or servant, as distinguished from that of
an independent contractor;
(6) Fraternal benefit societies, as defined in RCW
48.36.010, fraternal mutual property insurers, as defined in RCW
1
48.36.410, and beneficiary corporations or societies organized under
and existing byvirtue of R(~W 24.16.010 to 24.16.140 inclusive, if
such corporations or societies provide in their bylaws for the payment of
death benefits as authorized in R(~/ 24.16.100;
(7) The gross income received by the United States of any
instrumentality thereof and by the state of Washington or any municipal
subdivision thereof; provided, however, that the exemption contained
in this subsection shall only apply to gross income which the City is
prohibited from taxing pursuant to the terms of any federal or state law;
(8) Amounts derived from the lease, rental or sale of real estate;
provided, however, that nothing herein shall be construed to allow a deduction
of amounts derived from engaging in any business wherein a mere license to
use or enjoy real property is granted or to allow a deduction of amounts
received as conmissions from the sale or rental of real estate;
(9) Casual or Isolated Sales - The term "casual or isolated
sales" is defined by RC~ 82.04.040 as a sale made by a person who is not
engaged in the business of selling the type of property involved. Any
sales which are routine and continuous must be considered to be an integral
part of the business operation and are not casual or isolated sales.
~PPRDVEDBY the City Council on the first reading this~
dayof ~//~2/~z~ ~z~/~/~L ,1985.
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 /~L day of /~/~jz~j~/~ ,1985.
1VI~I~ G. DAWKINS, Mayor
City of Bremerton
ATrEST:
~,I~N L. MCCLUSKEY, City C1 erk
Director of Administrative Services