HomeMy WebLinkAbout3927 ANSection ORDINANCE 8. amending Ordinance No. 3898,
THE CITY COUNCIL OF THE CITY OF BREMERTON DOES HEREBY ORDAIN:
SECTION 1: Section 8 of Ordinance No. 3898 is hereby
amended to read as follows:
Persons Also Subject to Tax - 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 by-products, gross proceeds of sales or gross
income of the business, as the case may be, for the three (3)
calendar months preceding the beginning of each quarterly period,
as follows:
(a) Upon every person engaging within this City in
business as an extractor, as to such persons the amount of the
tax with respect to such business shall be equal to the value of
products, including by-products, extracted for sale or for
commercial or industrial use, multiplied by the rate of one and
one-quarter tenths of one percent (.00125) for retailing and the
rate of one and six-tenths of one percent (.0016) for wholesaling.
The measure of the tax is the value of the products, including
by-products so extracted, regardless of the place of sale or the
fact that deliveries may be made to points outside the City.
(b) Upon every person engaging within this City in
business as a manufacturer, as to such persons the amount of tax
with respect to such business shall be equal to the value of the
products, including by-products, manufactured multiplied by the
rate of one and one-quarter tenths of one percent (.00125) for
retailing and the rate of one and six-tenths of one percent
(.0016) for wholesaling. The measure of the tax is the value of
the products, including by-products, so manufactured regardless
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of place of sale or the fact that deliveries may be made to
points outside the City.
(c) Upon every person engaging within this City in the
buisness of making sales at wholesale, as to such persons the
amount of the tax with respect to such business shall be equal to
the gross proceeds of sales of such business multiplied by the
rate of one and six-tenths of one percent (.0016).
(d) Upon every person engaging within this City in the
business of making sales at retail, as to such persons the amount
of tax with respect to such business shall be equal to the gross
proceeds of such sales of the business without regard to the
place of delivery of articles, commodities or merchandise sold,
multiplied by the rate of one and one-quarter tenths of one
percent (.00125).
(e) Upon every person engaging in this City in the
business of buying wheat, oats, corn and barley, but not
including any manufactured or processed products thereof and
selling same at retail, the tax herein imposed shall be equal to
the gross proceeds derived from such sales multiplied by the rate
of one and one-quarter tenths of one percent (.00125) and selling
the same at wholesale, the tax herein imposed shall be equal to
the gross proceeds derived from such sales multiplied by the rate
of one and six-tenths of one percent (.0016).
(f) Upon every person engaging within this City in the
business of printing and publishing periodicals, magazines or
newspapers, the tax herein imposed on such business shall be
equal to the gross income of the business multiplied by the rate
of one and one-quarter tenths of one percent (.00125) for
retailing, one and six-tenths of one percent (.0016) for
wholesaling, and two-tenths of one percent (.002) for services
such as advertising.
(g) Upon every person engaged within this City as a
national bank, state bank, trust company, mutual savings bank,
building and loan association, savings and loan association,
security or other financial business or small loan company, the
amount of the tax shall be equal to the gross income of the
business multiplied by the rate of two-tenths of one percent
(.002) for service activities as defined in RCW Chapter 82.04 and
one and one-quarter tenths of one percent (.00125) for retailing,
subject to and in accordance with, the definitions, deductions
and exemptions set forth in RCW Chapter 82.04 insofar as the same
may be applicable to national banks, state banks, trust
companies, mutual savings banks, building and loan associations,
savings and loan associations, loan companies and other banking,
loan, security or financial institutions.
(h) Upon every person engaging within this City in the
business of radio and television broadcasting, excluding network,
national and regional advertising computed as a standard
deduction based on the national average thereof as annually
reported by the Federal Communications Commission, or in lieu
thereof by itemization by the individual broadcasting station,
and excluding that portion of revenue represented by the
out-of-state audience computed as a ratio to the station's total
audience as measured by the 100 micro-volt signal strength and
delivery by wire, if any, as to such persons the amount of tax on
such business shall be equal to the gross income of the business
multiplied by the rate of one and one-quarter tenths of one
percent (.00125) for retailing, one and six-tenths of one percent
(.0016) for wholesaling, and two-tenths of one percent (.002) for
service.
(i) Upon every person engaging within this City in any
business activity other than, or in addition to, those enumerated
in Subsections (a), (b), (c), (d), (e), (f), (g) and (h) above,
the amount of tax on account of such activities shall be equal to
the gross income of the business multiplied by the rate of
two-tenths of one percent (.002). This Subsection includes,
among others and without limitng the scope thereof (whether or
not title to material used in the performance of such business
passes to another by accession, confusion or other than outright
sale), persons engaged in the business of rendering any type of
service.
APPROVED by the City Council on the first reading this
day of ~~~-'~- , 1984.
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 ~ day of ~~-- , 1984.
ATTEST:
KATHLEEN L. McCLUSKEY, Cler~
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