HomeMy WebLinkAbout2136 A~ ORDZ~A~C~ relating to and providin~ ~or the e×aobion and collection
of a license upon the act or privilege of en~ging in certain business ac-
tivities, occupations, pursutis and privileges, amending Section 2 of Ord-
inance No. 1917 as amended by Ordinance No. 2002 and Ordinance No. 2~21, to
take effect on the 1st day of January, 1956.
THE CITY OF BR~ERTON DOES ORDAIN:
Section 1. That Section 2 of Ordinance No. 1917, ss amended by Ordin-
ance No. 2002 and Ordinance No. 2~21, be and the same is h~reby mnended to
read as follows:
"Section 2. En~neration of Persons Subject to the Tax.
On and after the first day of January, 1956, if this Ordinance is then in
effect, otherwise on and after the effective date of this Ordinance there
is hereby levied upon and shall be collected from and paid hereinafter pro-
vided by every person on account and for the privilege of engaging in bus-
iness activities a license fee or occupation tax, sometines herein refer-
reU to ~.s the "tax", in amounts to be determined by application of rates
given against value of products, gross proceeds of sale, or ~?oss income of
business, as the case may Oe. i~or the two calendar months next preceding the
beginning of each bi-monthly period."
(a) Upon every person engaging within this City in business of render-
ing personal services to others; as to such persons, the amount of the tax
shall be equal to the ~a. ross income of the business or profession multiplied
b~ the rate of .00~ per cent.
Personal services shall include all persons rendering professional or
personal services to persons as distinguiehed from services rendered to per-
sonal property of persons an~ shsll include, but is not limited to the fol-
lowing: accountants, abstractors, aerial surveying a~d map making, agents,
appraisers, architects, assayers, attorneys, automobile brokers, barbers,
barge operators, beauty shop owners, boarding house owners, brokers, chemists~
chiropractors, collection agents, community television antenna owners, con-
tractors who merely clear land or move earth, court reporters, dentists,
detectives~ employment agents, engineers, financiers, funeral directors, gar-
age owners (storage), golf cou~se operators, hospital owners, house wreckers,
insurance agents and brokers, janitors, kennel operators, laboratory opera-
tors, landscape architects, loan agenos, music teachers, oculists, osteopath-
ic physicians, parking lot operators, physicians, real estate agents, school
operators, stenographers, storage and wa~ehouse operators, teachers, theatre
operators, tow boat operators, under'takers and veterinarians.
(b) Upon every other perso~ engaging in any obher business within the
City of Bremerton, including extractors, manufacturers, reta~lers, wholesalers~
printers, publishers and contractors, the amount of the tax anall be equal to
the gross income of said b¼~iness or the value of its products, including by-
products extracted for gale or for co~m~ercial or industrial use, or the value
of the products manufactured, including by-products manufactured, multiplied
by the rate of °002 per cent.
The measure of the tax is the value of the products, including by-pro-
ducts so manufactured or extracted, regardless of the place of sale or the
fact that deliveries may be made to points outsi~e the City.
APPROVED on first reading this 9th day of November, 1955.
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 16th day of No~ember, 1955.
ATTEST: H.O. ~STAD, May6~ '
E.H.T. McGOWAN, G~ty Clerk