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Home My WebLink About5096 ORDINANCE NO. � AN ORDINANCE of the City Council of the City of Bremerton, Washington, amending Chapter 3.50 of the Bremerton Municipal Code relating to the utility taxes for water, wastewater, and stormwater utilities. WHEREAS, current economic conditions have resulted in significantly reduced revenue to the City's general fund; and WHEREAS, without additional revenue the City would have to reduce essential services below acceptable levels possibly resulting in the loss of outside revenue; and WHEREAS, the City Council desires adequate funding for the City's essential services; and WHEREAS, it is the intent of the City Council that as economic conditions improve and or the City identifies alternative revenue sources the additional utility taxes provided in this ordinance are to be red�ced and or eliminated; and WHEREAS, the City Council shall be provided an analysis annually of the justification for the additional PILOT until such time as the additional PILOT is eliminated; NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF BREMERTON, WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS: SECTION 1. Section 3.50.050 of the Bremerton Municipal Code entitled "Persons Subject to Tax — Amount" relating to utility taxes is hereby amended to read as follows: 3.50.050 PERSONS SUBJECT TO TAX — AMOUNT. In addition to other taxes or fees that may be imposed or levied by the City, there is hereby levied upon all persons (including the City) engaging in business within the City, a fee or tax to be collected as follows: (a) Gas. Upon every person engaging in the business of transmitting, distributing or the selling of manufactured or natural gas, a fee or tax equal to six (6) percent of the total gross income from such business conducted within the City. (b) Water. Upon every person engaging in the business of providing water utility service, a fee or tax equal to nine and one-half (9.5) percent of the total gross income from such business conducted within the City. The total gross income from the business of providing water utility service includes the "gross income from timber sales" of the utility as that term is defined in this chapter. (c) Wastewater. Upon every person engaging in the business of providing wastewater utility service, a fee or tax equal to nine and one-half (9.5) percent of the total gross income from such business conducted within the City. 1 2010 Utiliry Taxes (d) Stormwater. Upon every person engaging in the business of providing stormwater utility service, a fee or tax equal to nine and one-half (9.5) percent of the total gross income from such business conducted within the City. (e) Cable. Upon every person engaging in the business of transmitting television signals by means of a cable distribution system commonly known as television cable service, a fee or tax equal to seven (7) percent of the total gross income from such business conducted within the City. ( fl Solid Waste. Upon every person engaging in the business of providing solid waste collection service, a fee or tax equal to nine and one-half (9.5) percent of the total gross income from such business conducted within the City. (g) Electricity. Upon every person engaging in the business of producing, transmitting, distributing or selling electricity, a fee or tax equal to six (6) percent of the total gross income from such business conducted within the City. (h) Telephone. Upon every person engaged in carrying on a telephone business for hire or for sale of a commodity or a service within or partly within the corporate limits of the City, a tax for the privilege of so doing business equal to six (6) percent of the total gross income rendered within the City. (1) Deductions. In computing the telephone tax, there shall be deducted from the gross operating revenues the following items: (i) Amounts derived from transactions in interstate or foreign commerce or from any business which the City is prohibited ftom taxing under the Constitutions of the United States or the State of Washington. (ii) Amounts derived from that portion of network telephone service, as defined in RCW 82.04.065, which represents charges to another telecommunications company, as defined in RCW 80.04.010, for connecting fees, switching charges or carrier access charges relating to intrastate toll telephone services, or for access to, or charges for, interstate services or charges for network telephone service that is purchased for the purpose of resale. (iii) Adjustments made to a billing or to a customer account or to a telecommunications company accrual account in order to reverse a billing or charge that had been made as a result of third-party fraud or other crime and was not properly a debt of a customer. (iv) A complete deduction from gross income shall be allowed for credit losses, only to cellular telephone service companies which keep their regular books of account on an accrual basis, for cash discounts and credit losses actually sustained by a taxpayer as a result of telephone service business. (2) Allocation of Income — Cellular Telephone Service. (i) Service Address. Payments by a customer for the telephone service from telephones without a fixed location shall be allocated among taxing jurisdictions to the location of the customer's principal service address during the period for which the tax applies. (ii) Roaming Phones. When the service is provided while a subscriber is roaming outside the subscriber's normal cellular network area, the gross income shall be assigned consistent with the taxpayer's accounting system to the location of the originating cell site of the call, or to the location of the main cellular switching office that switched the call. (i) Additional payment in lieu of tax fee. In addition to the fee of nine and one-half (9.5) percent set forth above in subsection (b) for water, subsection (c) for wastewater and subsection (d) for stormwater, there shall be effective Januarv 1, 2010 an additional pavment in 2 2010 Utiliry Ta�es lieu of tax fee of six percent (6%) for water, six erp cent (6%1 for wastewater and six percent (6% for stormwater.u��J�� r - � � �nnn ., ,.aa;�:��.,� „ o„+ :„ i:o„ ,.��,,,, � o ,.�Q�nc nnn � i6�'k�'uc�$�v�,�-vvv-T9�=w'�J�2vFE��" ^..a Qn��nnn � ,. �*�� SECTION2. Referendum Procedure. Pursuant to RCW 35.21.706, the tax increase set forth in this ordinance is subject to a referendum procedure to apply to an ordinance increasing the rate of the tax. A referendum petition may be filed within seven days of passage of the ordinance with the City Clerk. Within ten days, the City Clerk shall confer with the petitioner concerning form and style of the petition, issue the petition an identification number, and secure an accurate, concise, and positive ballot title from the designated local official. The petitioner shall have thirty days in which to secure the signatures of not less than fifteen percent of the registered voters of the city, as of the last municipal general election, upon petition forms which contain the ballot title and the full text of the measure to be referred. The City Clerk shall verify the sufficiency of the signatures on the petition and, if sufficient valid signatures are properly submitted, shall certify the referendum measure to the next election ballot within the city or at a special election ballot as provided pursuant to RCW 35.17.260(2). This referendum procedure shall be exclusive in all instances for any city ordinance imposing a business and occupation tax or increasing the rate of the tax and shall supersede the procedures provided under chapters 35.17 and 35A.11 RCW and all other statutory or charter provisions for initiative or referendum which might otherwise apply. SECTION3. Effective Date ofAmendments. The amendments set forth in this ordinance shall become effective January 1, 2010. SECTION 4. Severabilitv. . If any one or more sections, subsections, or sentences of this ordinance are held to be unconstitutional or invalid, such decision shall not affect the validity of the remaining portion of this ordinance and the same shall remain in full force and effect. SECTION S. Effective Date. This ordinance shall take effect and be in force ten (10) days from and after its passage, approval and publication as provided by law. PASSED by the City Council the day of � �� , 2009 ` � �' �oC CECIL McCONN LL, Council P sident Approved this __�� day of �D[��ti��;l� , 2009 � f �� CECIL Mc ONNELL, Mayor Pro Tem 3 2010 Utility Taxes ATTEST: APPROVED AS TO FORM: G , CAROL E GEN, City lerk RO ER A. LU V H, Cit torney PUBLISHED the �� da of 2009 Y � EFFECTIVE the day of ' y►2 �'' , 2009 ORDINANCE NO. � R:\Legal\Legal\Ordinances\Finance�2010 Utility Taxes BMC 3.SO.OSO.doc 4 2010 Utility Taxes ` AFFIDAVIT OF PUBLICATION � Account # 42742 AD# 255244 STATE OF WASHINGTON COUNTY OF KITSAP I, Laura Wessels, being first duly sworn on oath, deposes and says: That she is now, and at all times embraced in the publication herein mentioned was the principal clerk of the prmters and publishers of , KITSAP SLTN; that said newspaper has been approved as a legal newspaper by order of the Superior Court of the County of Kitsap, in which County it is published and is now and has been for more than six months prior to the date of the publication hereinafter referred to, published in the English language continually as a daily newspaper in Bremerton, Kitsap Cotmty, Washington, a weekly newspaper in Kitsap County, Washington and is now and during all of said time, was printed in an office mamtamed m the aforesaid place of publication of said newspaper; that the following is a riue text of an advertisement as it was published in regular issues (and not in supplement form) of said newspaper on the followmg date, to wit: A November 23; 2009 and that such newspaper was regularly distributed to its subscribers during all of said period. That the full amount of the fee charged for the foregoing publication is the sum of $38.15. This amount has not been paid in full. >> auwuuiq� i (Signature of Principal Clerk) ` �� `` ��P: S� � ,.• r1861pji'••.9,�4 Subscribed and sworn to before me this day of December 4, 2009. s r �'�xp� �°'�� _ : j � y �_ � . i � ; � r � � >r � , ` Nota Public in and for the State of Washin ton Kitsa Coun '4 �� '��'�'�� ' g > P h'• �,�Of'•••......•••' 'v,,,�wA SH�N�a�.� ORDINANCE NO. 5096 � AN ORDINANCE of the City Council of the City of Bremerton, Washington, amending Chapter 3.50 of the Bremerton Municipal Code relating to the utility taxes for water, wastewater, and stormwater utilities. PASSED by the City Council the 18th day of November, 2009. The full text of this ordinance is available from the City Clerk's Office, 345 Sixth Street, Suite 600, Bremerton, WA 98337. November 23, 2009 ...................AD #20094699