HomeMy WebLinkAbout3681 ORDINANCE NO. 3681
AN ORDINANCE amending ORDINANCES 1917, Sec 2; 2136,
Sec 1; 2901, Sec 1; 3173,-Sec 1; and 3482, codifi, ed as
BMC 5.02.020 relating to Business and occupational
and the rates thereof.
THE CITY OF B REMERTON DOES ORDAIN: ~r~ ~?~
SECTION l. AMOUNT OF TAX: ~b~
That Ordinances ]9]7, Sec 2; 2136, Sec 1; and 290l, Sec ]; SI7S, Sec l;
and 3482 codified as BMC 5.02.020 are amended to read:
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, a license fee or occupation tax, some-
times herein referred to as the "tax," in amounts to be determined by appli-
cation of rates given against value of products, including by-products,
9ross proceeds of sales or 9ross 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;
(l) Upon every person engaging within this city in business or
rendering personal services to others; as to such persons, the amount of
tax shall be equal to the gross income of the business or profession multi-
plied by the rate of one-tenth of one percent (.1%).
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, assayers, automobile brokers, barbers, barge operators, beauty-
shop owners, boardinghouse owners, brokers, chemists, chiropractors, collection
agents, community television antenna owners, contractors who merely clear land
or move earth, court reporters, dentists, detectives, employment agents, engi-
neers, 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 with
the City of Bremerton, the amount of the tax shall be equal to the gross
income of said business or professional multiplied by the rate of one-tenth
of one percent (.1%). "Any other business" as herein used, 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 taxi-
cab 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. EFFECTIVE DATE 4/1/82
The effective date of this change in the tax amount shall be
April 1, 1982.
APPROVED by the City Council on the first reading this ~7~,
day fo ~-~ , 1982.
PASSED by the City Council of the City of Bremerton, signed by the
Mayor and attested by the City Clerk in authentication of such~passage this
~&~ day of ~,~~_, 1982.
GENE NE~
ATTEST:
KATHLEEN L. MANDIO, City Clerk