HomeMy WebLinkAbout3885/AN ORDINANCE amending Ordinance No. 3681,
Section 1, to increase the rate of the
Business and Occupation tax from one-tenth of
one percent to one and one-quarter tenths of one
percent until October 1, 1984, when the rate
shall revert to one tenth of one percent; and
declaring an emergency.
THE CITY COUNCIL OF THE CITY OF BREMERTON DOES HEREBY ORDAIN:
Ordinance No. 3681, Section 1, is amended to read as
follows:
SECTION 1:
There is levied upon and there shall be collected from
every person as provided in this section, for the act or privilege
of engaging in busines activities within the city, whether his
office or place of business be within and/or without the city, a
license fee or occupation tax, sometimes referred to as the "tax,"
in amounts to be determined by application of rates given against
value of products, including by-products, gross proceeds of sales
or gross income of business, as the case may be, for the three
calendar months next preceding the beginning of each quarterly
period, with a minimum tax of two dollars for each quarterly
period on every person engaged in business activities within the
city, as follows:
(1) Upon every person engaging within this city in
business of rendering personal services to others; as to such
persons, the amount of the tax shall be equal to the gross income
of the business or profession multiplied by the rate of one and
one quarter tenths percent until October 1, 1984, when the rate
shall be one tenth of one percent.
Personal services shall include all persons rendering
professional or personal services to persons as distinguished from
services rendered to personal property of persons and shall
include, but is not limited to the following: Accountants,
abstractors, aerial surveying and map making, agents, appraisers,
operators, beautyshop owners, boardinghouse owners, brokers,
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chemists, chiropractors, collection agents, community television
antenna owners, contractors who merely clear land or move earth,
court reporters, dentists, detectives, employment agents,
engineers, financiers, funeral directors, garage owners (storage),
golf course operators, hospital owners, house wreckers, insurance
agents and brokers, janitors, kennel operators, laboratory
operators, landscape architects, loan agents, music teachers,
oculists, osteopathic physicians, parking lot operators,
physicians, real estate agents, school operators, stenographers,
storage and warehouse operators, teachers, theater operators, tow
boat operators, undertakers and veterinarians.
(2) Upon every other person engaging in any other
business within the city, the amount of the tax shall be equal to
the gross income of said business or profession multiplied by the
rate of one and one quarter tenths percent. "Any other business"
as used in this section, includes, but is not limited to, sales at
retail and wholesale, the rendering of professional services and
other printing and publishing, construction and repair of
property, real or personal, the operation of the business of
taxicab service as provided in Chapter 5.54.
The measure of the tax is the value of the products,
including by-products so manufactured or extracted, regardless of
the place of sale or the fact that deliveries may be made to
points outside the city.
SECTION 2:
That an emergency exists, and it is hereby declared to
exist, and this Ordinance authorizing an increase in the Business
and Occupation tax to provide funding for the following
acquisitions and repairs is necessary for the immediate
preservation of the public peace, health and safety of the
citizens of the City of Bremerton:
Roof repairs to:
City Hall
Fire Station 91
Fire Training Tower $25,000.00
Sheridan Park Community
Center 5,000.00
Acquisition of:
Fire fire masks 5,000.00
Twenty police radios 17,000.00
Micrographics 31,000.00
Defibrillator 7,000.00
This ordinance should take and be effective on January 1, 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
1983.
ATTEST:
City Clerk
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