HomeMy WebLinkAbout2169 ORDINANCE NO. 2169
AN ORDINANCE imposing a Business and Occupation Tax upon certain
businesses, occupations and privileges of engaging in the ~eneral tel-
ephone and telegraph business, requiring a business license for the
same, providing for the collection thereof, defining offenses, prescrib-
ing penalties and repealing Ordinance No. 157~ and Ordinance No. 1277.
THE CITY OF BREMERTON DOES ORDAIN:
Section 1. The provisions of this Ordinance shall be deemed to be
an ex~rcise of the power of the City of Bremerton to license for revenue.
Section 2. After July 1st, 1986, no person, firm or corporation
shall engage in or carry on any business, occupation, act or privilege
for which a tax is imposed by Section 0 of this Ordinance without first
having obtained, and being the holder of, a license so to do, to oe known
as an Occupation License. Each such person, firm or corporation shall
promptly apply to the City Clerk for such license upon such forms as the
Clerk shall prepare and provide, giving such information as the Clerk
shall deem reasonably necessary to enable him to administer and enforce
thi~ ordinance; and, upon acceptance of such application by t he Clerk,
he shall thereupon issue such license to the applicant. Such Oocupation
License shall be personal and non-transferable and shall be valid~as long
as the licensee shall continue in said business and shall comply with
this Ordinance.
Section 3. From and after July 1st, 1956, there is hereby levied
upon,-and there shall be collected from, every person,, firm or corpor-
ation engaoed in carrying on a telephone business for hire within or
partly within th,~ corporate limits of the City of Bremerton an annual
tax for the privilege of so doing, such tax to be equal to three per
cent (3%) of the total gross subscribers, station exchange revenues from
business and residence telephone service in the City.
Section 4. In computing said annual tax, there shall be deducted
from said gross operating revenues the following items:
(a) The amount of credit losses and uncollectibles actually
sustained by the taxpayer;
(b) Amounts derived from transactions in interstate or for-
eign commerce or from any business which the City of
Bremerton is prohibited from t axing under the Constitu-
tions of the United States or the State of Washington.
Section 5. The tax imposed by Section 3 of this Ordnance shall be
due and payab~'e annually on the 30th day of June in each year for the
twelve-month period ending December 3lst of the preceeding year; provid-
ing, the first payment made hereunder shall be made on June 30th, 1957,
which payment shall include a tax upon said buSinesses of two per cent
(2%) from January 1st to June 30th 1956 and three per cent (3%) on the
gross earnings of said businesses from July l, 1956 to December 31, 1956.
On or before said due date, the taxpayer shall file with the City Treas-
urer a written return upon such fo~n and setting forth such information
as the City Treasurer shall reasonably require, together with payment in
the amount of the tax.
Section 6. Each taxpayer shall keep records reflecting the amount
of his said gross operating revenues, and such records shall be open at
all reasonable times to the inspection of the City Treasurer, or his
duly authorized subordinates, for verification of said tax returns or
for the fixing of the tax of a taxpayer wac shall fail to make such re-
turnes.
Section 7. If any person, firm or corporation subject to this Ord-
inance shall fail to pay any tax required by this Ordinance within thirty
(30) days after the due date thereof, there shall be added to such tax a
penalty of ten per cent (10%) of the amount of such tax, and any tax due
under this Ordinance and unpaid, and all penalties thereon, shall consti-
tute a dabt to the City of Bremerton and may be collected by court pro-
ceedings, which remedy shall be in addition to all other remedies.
Section 8. Any money paid to the City of. Bremerton through error
or otherwise flor in payment of the tax imposed the~by, or in excess of
such te.~ shall, upon request of the taxpayer, be credited against any
tax due: or to become due from such taxpayer hereunder or upon the tax-
payer's ceasing to do business in the City of Bremerton, be refunded to
the taxpayer.
ORDINANCE NO. 2169 (Con't)
Section 9. The said license shall authorize and allow the licensee
to commence or to continue the maintenance and operation of its telephone
and telegraph business in the City of Bremerton, and to commence or to
continue for such purposes the use of the streets, alleys, avenues, pub-
lic places and public grounds with its poles, wires, cables, underground
conduits and all other appliances and apparatus necessary therefor; such
wires, cables and other appliances and conductors may be strung on poles
or other fixtures above ground, or at the option of the~licensee may be
laid under ground in pipes or conduits or otherwise protected, ~nd such
other apparatus may Oe used as may be necessary or proper to operate and
maintain the same; providins, however~ that whenever such wires~ cables
and other appliances and conductors be laid underground in pipes or cond-
uits or otherwise protected, the said licensee shall furnish said City of
Bremerton one duct in its main underground system, excluding pipe or other
conduit dips connecting one pole with ~nother, or two pairs of wire in un-
derground cable, free of charge to said City of Bremerton, to be used for
low tension police and fire alarm purposes, the licensee having the option
as to whether two pairs of wires shall be given or a duct in the underground
system; providing, further, however, that the said City of Bremerton shall,
in its use and maintenance of such fixtures, wires or ducts, comply with
the reasonable plans and rules of the licensee so that Dhere may be a mim-
imum of danger of contact between its fixtures, wires or ducts and the fix-
tures, wires, cables or ducts of the said licensee, nor shall the wires of
the said City of Bremerton be unduly exposed to foreign electrical current
in~excess of five thousand volts, and providing further, that in case of
a rearrangement of said plant, the said City of Bremerton will at its own
expense, cars for its own fixtures, wires and construction, and providing
further, that the said licensee shall have no liability whatsoever,
either to the sai~ City or to any person, firm or corporation whatsoever
for any damage or claim of any kind arising out of the construction, main-
tenance, operation,~ removal or presence of the equipment herein described
and to oe used by the City solely in maintaining the efficiency of its
fire alarm system and police force.
Section 10. It shall be unlawful under said license for the licensee
to make all needful excavations in any of the streets, alleys, avenues,
thoroughfares, public highways and public grounds and places in.the City
of Bremerton, for the purpose of placing, erecting, laying maintaining,
operating, repairing, removing, o~ replacing poles, conduits or other sup-
ports or conductors for said wires and cables. Said work performed under
said license shall be done in compliance with the rules, regulations, ord-
inances or orders which may be adopted from time to time by the City of
Bremerton.
~Section ll. Whenever a licensee shall disturb any of the streets,
alleys, avenues, thoroughfares, public highways or public grounds for the
purposes aforesaid, it or they shall restore same to good order and condi-
tion as soon as possible without unnecessary delay; and failing to do so,
the City of Bremerton shall have the right to fix a time which shall be
reasonable within which such repairs and restoration of streets shall be
completed, and upon failure of such repairs being made by the licensee,
the City of Bremerton shall cause such r~pairs to be made at the expense
of said licensee; providing, however, that said licensee shall save the
City of Bremerton harmless from any and all damages or claims arising out
of, or in any connected with such excava~ons or disturbance of said
streets, alleys, avenues, thoroughfares, public highways or public grounds,
or the maintenance of said licensee,s appliances and fixtures thereon,
theraunder or thereover.
Section 12. Where tree trimming is necessary in public streets or
places'for the proper operation of the lines and conductors of the licen-
see, such trimming shall ben-'done by competent employees of the licensee
upon application for and the granting of a permit by the Commissioner of
Public Works an~ Utilities of the City or such other officials as the City
Commission may designate.
Section 13. Whenever it becomes necessary temporarily to rearrange,
remove, lower or raise the aerial cables or wires or other apparatus of
the licensee to permit the passage of any building, machinery or other
object, the licensee will perform such rearrangement on seven (7) days.,
notice to i~s Manager at Bremcrton from the person or persons desiring to
move said Ouilding, machinery or other objects. Said notice shall bear
the approval of the Commissioner of Public ~orks and Utilities, or such
other official as the City Commission may designate, shall detail the
route of movement of the building or other objects, shall provide that
ORDINANCE NO. 2169 (Con't)
the costs incurred by the licensee in making such rearrangement of its
aerial plant will be boDne by the person or persons giving said notice
and shall further provide that the person or persons giving said~ notice
will indemnify and save the licensee harmless of and from any and all
damages or claims of whatsoe~er kind or nature caused directly or in-
directly from such temporary rearran~.ement of the licensee's aerial
plant.
Section 14. Nothing in this Ordinance shall be construed in any
way to prevent the proper authorities of the said City of Bremerton
from sewering, grading, planking, rocking, paving, repairing, altering
or improving any of the streets, alleys, avenues, thoroughfares, public
highways or places within saidCity of'Bremerton, in or upon which the
poles, wires, or other conductors of said licensee shall be placed, and
in the event it shall become necessary tkat the poles, wires, cables or
other apparatus of said licensee shall be moved in order for saidCity
to carry out such work or improvements, said licensee shall move its
poles, wires, cables and other apparatus at its own expense within a
reasonable time after notice of such proposed work or improvements shall
be given to sa~d.~licensee by said City.
Section lB. Any person, firm or corporation subject to this Ordin-
ance who shall fail or refuse to apply for an Occupation License or make
said tax returns or to pay said tax when due, or who shall make any false
statement or representation in or in connection with any such application
for an Occupation License or such tax return, or shall otherwise violate
or refuse or fail to comply with this Ordinance shall be guilty of a mis-
demeanor, and upon conviction thereof, shall be punished bs~ a fine of
not to exceed Three hundred ($~00.00) Dollars or by imprisonment in the
City Jail for a term of not to exceed Ninety (90) days, or by both such
fine and imprisonment.
Section 18~ The invalidity or unconstitutionality of any provis-
iOnmOr sectio~'Of this Ordinance shall not render any other provision
or section of this Ordinance invalid or unconstitutional.
Section 17e The City Treasurer is hereby authorized to adopt, pub-
lish and enforce, from time to time, such rules and regulations for the
proper administration of this Ordinance as shall be necessary, and it
shall be a violation of this Ordinance to violate or fail to comply with
any such rule or regulation lawfully promulgated hereunder.
APPROVED on first reading this 2nd day of May, 1958.
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 16th day of May, 1956.
ATTEST: ~T.O, DONSTAD, -NaYo~
E.H.T. NcGOWAN, City Clerk