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Home My WebLink About5170 ORDINANCE NO. 1 7 0 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 reduced and or 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 fourteen (93j4) percent of the total gross income from such business conducted within the City (d) Stormwater Upon every person engaging in the business of providing stormwater utility service, a fee or tax equal to nme and ene4iftWfourteen (931 percent of the total gross income from such business conducted within the City. 1 2012 Utility Taxes (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 (f) 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 from 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 (1) 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 fees of nine and one hal (9 5) per-e set forth above in subsection (b) for water, subsection (c) for wastewater and subsection (d) for stormwater, there shall be effective January 1, 2019 - 2012 an additional payment in lieu of tax fee of six percent (6 %) for water, six percent (6 %) for wastewater and six percent (6 %) for stormwater 2 2012 Utility Taxes 4 SECTION 2. Effective Date of Amendments. The amendments set forth in this ordinance shall become effective January 1, 2012 SECTION 3. SeverabdtU 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 4. 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 2 edet" 6 0 - 2011 WILL MAUPIN,;CouptlffPresident Approved this `d day of , 2011 PATTY LE Mayor ATTEST APPROVED AS TO FORM S NON CORK Interim City Clerk R ER A LUBOVICH, City Attorne PUBLISHED the f'z� day of �.� , 2011 EFFECTIVE the day of , 2011 ORDINANCE NO 5/70 R \Legal\L egal \Ordmances\Fmance\2012 Utility Taxes BMC 3 50 050 doc 3 2012 Utility Taxes AFFIDAVIT OF PUBLICATION Account #74559 AD #278845 STATE OF WASHINGTON COUNTY OF KITSAP I, Jessica Zuehl - Miller, being first duly sworn on oath, deposes and says That she is now, and at all times embraced in the publication herem mentioned was the principal clerk of the printers and publishers of KITSAP SUN, 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 County, Washington, a weekly newspaper in Kitsap County, Washington and is now and during all of said time, was printed in an office maintained in the aforesaid place of publication of said newspaper, that the following is a true text of an advertisement as it was published in regular issues (and not in supplement form) of said newspaper on the following date, to wit And on December 12, 2011 such newspaper was regularly distributed to its subscribers during all of said period The full amount of the fee charged for the foregoing publication is the sum of $53 38 This amount has not been paid in full (Signature of Principal Clerk) Subscribed and sworn to before me this day of December 28, 2011 Notary Public in and for the State of Washington, Kitsap County CASSANDRA A CAPAS Notary Public ,State of Washington My Commission Expires February 04, 7014 ORDINANCE NO 5170 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 on the 7th day of December, 2011 The full text of this ordinance is available from the City Clerk's Office, 345 Sixth Street, Suite 600, Bremerton, WA 98337 December 12, 2011 AD #20120423