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HomeMy WebLinkAbout3172 AN ORDINANCE amending Section 7 of Ordinance No. 1524, as amended by Ordinance No. 2240, regarding exceptions and deductions from the Business and Occupations Tax. THE CITY OF BREMERTON DOES ORDAIN: SECTION 1. Section 7 of Ordinance No. 1524, as amended by Ordinance No. 2240, Section 2, is hereby amended to read as follows: Section 7. EXCEPTIONS AND DEDUCTIONS. There shall be excepted and deducted front the total gross income upon which the license fee or tax is computed so much thereof as is derived from transactions in interstate or foreign coramerce, and any amount paid by the taxpayer to the United States, the state of Washington, or the city of Bremerton, as excise taxes levied or imposed upon the sale or distribution of property or services. Nothing in %his chapter shall be construed as requiring a license, or the payment of a license fee or tax, or the doing of any act, which would constitute an unlawful burden or inter- ference in violation of the constitution or laws of the United States or which would not be consistent with the Constitution or laws of the state of Washington. Any person subject to the payment of a license fee or tax under the provisions of any ordinance of the city, other than this, on account of engaging in any capacity for which he is liable to tax hereunder, may deduct the amount of such fee or tax imposed by this chapter on account of such activity, but such person shall nevertheless, in t'he manner herein ?rovided for, apply for and procure an occupation license. - 1 - APPROVED on first reading this J~ day of /9 e.¥, b-,£ , l~. PASSED on second reading 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 ATTEST: G, C. YEARN, Sr., City Clerk - 2 -