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Home My WebLink About5289 ORDINANCE NO. 5289 AN ORDINANCE of the City Council of the City of Bremerton, Washington, amending Section 3.50.050 of the Bremerton Municipal Code relating to the utility taxes for water, wastewater, and stormwater utilities. WHEREAS, Section 3.50.050 of the Bremerton Municipal Code (BMC) relating to utility taxes contains provisions assessing a utility tax identified as an additional payment in lieu of tax fee levied on the City owned water, wastewater, and stormwater utilities in addition to an assessment of the base utility taxes for these utilities as identified in Section 3.50.050 BMC; and WHEREAS, the City Council desires to consolidate these assessments to clarify what the total assessment is to these utilities; and WHEREAS, the consolidation of the assessments does not raise the total utility taxes for these utilities and therefore this ordinance is not subject to a referendum procedure pursuant to RCW 35.21.706; and WHEREAS the City Council previously passed Ordinance No. 5224 relating to the use of utility tax receipts for street purposes; and WHEREAS the City Council now desires to repeal Ordinance No. 5224 allowing all revenue from utility taxes to be received in the general fund and to be allocated through the City's budget process; NOW THEREFORE, THE CITY COUNCIL OF THE C1TY OF BREMERTON, WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS: SECTION 1. Ordinance No. 5224 is hereby repealed in its entirety. SECTION 2. 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 ��~� �~a �� '��'�fifteen and one half(�-515.5) percent of the total gross income from such business conducted within the City. The total gross income from the 1 2016 Utiliry Taxes 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€e�eerrtwentv (�-420)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 �e�eet�twentv (�-420) 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 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. (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 2 2016 Uti[ity Taxes 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. /;l A.l.l;*; „1 .,.* 1; ..!'s„ � i.. .,,i,a:�: *., +L.o F o+ �.-tL. �L..�„o�.� > > 0 � 0 0 � • SECTION 3. 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 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 �UI/Q,�l►il� , 201� GREG EELER, Council President Q'T� Approved this �o day of �bv�/1��7P/j' , 201� � �: P TY , Mayor ATTEST: APPRO AS TO FORM: SHANNON CORIN, City Clerk ROGER A. LU VI H, City torney PUBLISHED the �� day of ��.Q l�'1 � /' , 201� EFFECTIVE the day of , 2016 ORDINANCE NO. oZ � R:\Legal\Legal\Ordinances\Finance�2016 Utility Taxes BMC 3.SO.OSO.doc 3 2016 Utiliry Taxes AFFIDAVIT OF PUBLICATION Account #342133 AD#809985 STATE OF WASHINGTON COUNTY OF KITSAP I, Teresa Hull, 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 printers and publishers of KITSAP SLJN; 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 publi- cation 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 November 24, 2015 such newspaper was regularly distributed to its subscribers during all of said period. The full amount of the fee char ' the sum of$54.34. Tliis amount has not been paid in full. Notary Public State of Washington ' TISHA SULLIVAN My Appointment Expires Aug 4, 2018 (Signature of Principal Clerk) Subscribed and sworn to before me this day of November 24, 2015. �� ORDINANCE N0.5289 AN ORDINANCE of the City Council of the City of Bremerton, Washington, amending Section 3.50.050 of the Bremerton Munici�al Code relating to the utility taxes for water,wastewater, and stormwater utiltities. PASSED by the City Council on the 18th day of November, 2015. The full text of this ordinance is available from the City Clerk'S Office, 345 Sixth Street,Suite 600,Bremerton, WA 98337. NOV.24,2015 AD#809985