HomeMy WebLinkAbout2240 ORDINANCE NO. 2240
AN ORDINANCE RELATING TO AN EXCISE TAX UPON THE CONDUCT OF THE
BUSINESS OF AN ELECTRICAL PUBLIC UTILITY ~ND AMENDING SECTIONS SIX
AND SEVEN OF ORDINANCE 1524.
THE CITY OF BREMERTON DOES ORDAIN:
Section 1. That Section 6 of Ordinance 1524 be and the same is
hereby amended to read as follows:
, SUBJECT TO TAX- A~IOUNT: There are
Section
6.
OCCUPATION
~.~~ hereby levied and shall be collected annual license fees
~ or occupation taxes against the persons on account of the
business activities and in the amounts to be determined by
the application of the rates against gross income, as fol-
lows:
Upon every person engaged in or carrying on the busi-
ness of selling or furnishing electric light and power, a
fee or tax equal to three per cent (3%) of the total gross
income from such business in the City, during his fiscal
year next ~receding the tax year for which the license is
required; provided, however, that the minimum fee or tax
shall not be less than One Thousand ($1,000.O0) Dollars
per tax year.
Section 2. That Section 7 of Ordinance 1524 be and the same is
hereby amended to read as follows:
Section 7. EXCEPTIONS AND DEDUCTIONS: There shall be ex-
cepted and deducted from ~he total gross income upon which
the license fee or tax is computed so much thereof as is
derived from transactions in interstate or foreign commerce,
or from business done for the Puget Sound Navy Yard, and
any amoun~ paid by- the taxpayer to the United States, the
State of '¢~ashington, or the City of Breme ton, as excise
taxes levied or imposed upon the sale or distribution of
property or services.
Nothing in this ordinance shall ~e construed as re-
quiring a license, or the payment of a license fee or tax,
or the doing of any act, which would constitute an unlaw-
ful burden or interference in violation of the Constitu-
tion or laws of the United States, or which would not be
consistent with the Constitution or laws of the State of
Washington.
Any person subje.ct to the payment of a license fee or
tax under the provisions of any ordinance o£ the City, other
than bhis, on account of engaging in any activity for which
he is liable to tax hereunder, may deduct the amount of
such fee or tax imposed by this ordinance on account of
suchsuch activity, but such person shall nevertheless, in
the manner herein provided for, apply for and procure an
Occupation License.
Section 3. This ordinance shall take effect on ~ecember 14, 1957.
APPROVED on first reading this 7th day of August, 1957.
PASSED on 'second reading by the City Council of the City of Brem-
erton, signed by the I~iayor and attested by the City Clerk in authenti-
cation of such passage this 28th day or'August, 1957.
ATTEST: R lin, Acting Mayor
E.H.T. NcGOWAN, /City Clerk