HomeMy WebLinkAbout3482 Dist~.~bution:
Br ~rton Sun
Attorney/
City Treasurer/
ORDINANCE NO.
AN ORDINA/~CE.amending Ordinances
1917, Sec 2; 2136, Sec 1; 2901, Sec. 1;
and 3173, Sec 1 codified as BMC
5.02.020 relating to Business and
Occupation taxes and the rates thereof.
THE CITY OF BREMERTON DOEs ORDAIN:
SECTION 1. PERSONS SUBJECT TO TAX AND AMOUNT
~at Ordinances 1917, Sec 2; 2136, Sec 1, 2901, Sec 1; and 3173,
Sec 1 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, sometimes herein 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 ~ales 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 tax shall be equal to the gross income of
the business or profession multiplied by the rate of two-tenths
of one percent. (.2%).
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, architects,
assayers, automobile, brokers, barbers, barge operators, beautyshop
owners, boardinghouse owners, brokers, chemists, chiropractors,
collection agents, community teleVision' antenn~ owners, contractors
i~o.mer~ly 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, theatre
operators, tow boat operators, undertakers and' veterinarians.
(2) upon every other persoh engaging in any other busi-
ness with the City of Bremerton, the amount of the tax Shall be
~equal to the gross income of said business or profession multiplied
by the rate of two-~enths of one percents(.2%). "Any other business"
as herein used, includes, ~ut 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.
APPROVED by the City Council .on the first reading'this
I~ ~ day of .~V~~' , 1978·
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 MOV.~ ~Z~ ' , 1978.
ATTEST'
·
KATHLEEN L. MANDIO, City Clerk
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