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Home My WebLink About5359ORDINANCE NO. 5359 AN ORDINANCE of the City Council of the City of Bremerton, Washington, amending Section 3.50.050 of the Bremerton Municipal Code entitled " Persons Subject to Tax — Amount" relating to the allocation of stormwater fees or taxes collected for street improvements. WHEREAS, the City Council desires to amend Section 3.50.050 of the Bremerton Municipal Code entitled "Persons Subject to Tax — Amount" to change the percentage of stormwater fees or taxes collected by the City that is allocated to the Transportation Capital Fund and the Residential Street and Sidewalk Fund for the purpose of funding street improvements within the City and to make other related amendments; 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" 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 sixerp cent (61/o) hof 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 fifteen and one-halferp cent (15.5%) pereent 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 twenty grcent (20%) pereent f 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 twentyerp cent (20%) pereent_of the total gross income from such business conducted within the City. Eighty (80) „&_�All of the fees or taxes collected under this subsection shall be dedicated for street improvements with fifty percent (50%) allocated and transferred to the Transportation Capital Fund and fifty percent (50%) allocated and transferred to the Residential Street and Sidewalk Fun dfor- street iffip -eve ,,or*s, unless otherwise allocated by the City Council. (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 Page 1 of 3 Allocation of Stormwater Taxes for Street Improvements fee or tax equal to seven percent (7%) pefeep 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-halferp cent (9.5%) per-eent 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 percent (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 sixercent (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 communications 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 communications 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. SECTION2. Section 1—Effective Date. The amendments to Section 3.50.050 of the Bremerton Municipal Code entitled "Persons Subject to Tax — Amount" as set forth in Section 1 above shall be effective January 1, 2019. SECTION 3. Severability. 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. Page 2 of 3 Allocation of Stormwater Taxes for Street Improvements 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 1^ a day of NQQCJ-YjhCjY , 2018. ERIC YO GER, ouncil President Approved this c� day of N OV C'XY1%3 y' 2018. ATTEST: �. a II,Newt e; •. 1I -C' GREG EELER, Mayor APPROVED AS TO FORM: RO ER A. LUBOVICH, City Attorney PUBLISHED the day of QD\( M6Cl r , 2018. EFFECTIVE the 'S-fll day oft j5XM ►t�2eY-- , 2018. ORDINANCE NO. 5S6q R:\Legal\Legal\Ordinances\Finance\BMC 3.50.050 Stormwater Taxes.docx Page 3 of 3 Allocation of Stormwater Taxes for Street Improvements Kitsap Sun PROOF OF PUBLICATION CITY OF BREMERTON CITY OF BREMERTON 345 6th Street, Suite 100 BREMERTON, WA 98337 STATE OF WISCONSIN, COUNTY OF BROWN I, being first duly sworn on oath, deposes and says: That I am now, and at all times embraced in the publication herein 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 the 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(s), to wit: And on November 28, 2018 such newspaper was regularly distributed to its subscribers during -all of said�periodf Legal CI` rk Subscribed a d sworn to before on November 28, 2018: Notary, State I, Cou o rown My commissiod expires Ad#: 2171186 P.O.: # of Affidavits: 0 0 U A NOTARY a`. pUBLIG :2 ORDINANCE NO. 5359 AN ORDINANCE of the City Council of the City of Bremer- ton, Washington, amend- ing Section 3.50.050 of the Bremerton Municipal Code entitled " Persons Subject to Tax - Amount" relating to the allocation of stormwater fees or taxes collected for street improvements. ORDINANCE NO. 5360 AN ORDINANCE of the City Council of the City of Bremer- ton, Washington, approving and adopting the budget for the City of Bremerton for the fiscal year 2019, and ap ropri- ating the amounts set forth in each fund in accordance with RCW 35.33.075. PASSED by the City Council on the 20th day of November, 2018. The full text of this ordinance is available from the City of Bremerton, City Clerk's Office, 345 Sixth Street, Suite 100, Bremerton, WA 98337. Nov. 28, 2018 AD#2171186