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Home My WebLink About5419AN 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." WHEREAS, the City Council desires to amend Section 3.50.050 of the Bremerton Municipal Code relating to the distribution of fees or taxes collected for stormwater utility service into the Street Fund for the purpose of funding street improvements within the City; and WHEREAS, the Ciry budgets funds for the operation, maintenance and capital improvements on City streets in three separate funds and the three funds have overlapping responsibilities; and WHEREAS, the current organization with three funds results in budgets for similar work being split into multiple accounts resulting in confusion and time loss related to budget management and accounting; and WHEREAS, the City Council desires to simplify financial management to reduce the administrative burden on City Staff, and WHEREAS, eliminating the Residential Street and Sidewalk Fund and transferring its operations and maintenance budget into the Street Fund, and transferring its capital budget into the Transportation Projects Fund simplifies financial management related to City Streets; and WHEREAS, revenue collected from stormwater utility taxes and fees is currently allocated and transferred to the Residential Sheet and Sidewalk Fund for Street Improvements which will be eliminated with the passing of this Ordinance; and WHEREAS, the City Council desires to allocate and transfer the revenue collected from stormwater utility taxes and fees into the Transportation Projects Fund for Street and Sidewalk improvements; NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF BREMERTON, WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS: SECTION I. The Residential Streets and Sidewalks Fund is hereby dissolved. SECTION 2. All funds in the Residential Street and Sidewalk Fund operations and major maintenance -related accounts are hereby transferred into the Street Fund, and all funds in the Residential Street and Sidewalk Fund capital -related accounts are hereby transferred into the Transportation Projects Fund, Page 1 of 4 Utility Taxes - Stormwate�• SECTION3. Section ).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 six percent (6%) 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 fifteen and one-half percent (15.5%) 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 percent (20%) 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 twenty percent (20%) of the total gross income from such business conducted within the City. All of the fees or taxes collected under this subsection shall be dedicated to the Transportation Projects Fund, f r street improvements with fifty pefeent 0 to on 0 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 fee or tax equal to seven percent (7%) 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 percent (9.5%) 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%) 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 percent (6%) 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. Page 2 of 4 Utility Taxes - Stormwater� (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. SECTION4. Corrections. The City Clerk and codifiers of this ordinance are authorized to make necessary corrections to this ordinance including, but not limited to, the correction of scrivener, clerical, typographical, and spelling errors, references, ordinance numbering, section/subsection numbers and any references thereto. SECTION S. 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. SECTION 6. 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 then`— I day of� 1 / , 2021. Page 3 of 4 NIN GORMAN, Council President Utility Taxes - Storntivater Approved this Z W" day of Apr % 1 , 2021. ATTEST: G City Clerk PUBLISHED the -t day o EFFECTIVE the _4 day of �4 ORDINANCE NO. ►q . EF �1L G Mayor APPROVED AS TO FORM: ROGER A. LUBOVICH, City Attorney f op �f i , 20c8hi. 9►yl ,20 I R:\Legal\Legal\Ordinances\Public Works & Utilities\2021.03.02 BMC 3.50.050 -Utility Taxes, Stormwater.docx Page 4 of 4 Utility Taxes - Stormwater Kitsap sun PART OF THE USA TODAY NETWORK PROOF OF PUBLICATION PO Box 52173, Phoenix, AZ. 85072-2173 CITY OF BREMERTON, WASH I NGTON City Of Bremerton ORDINANCE NO. 5417 345 6 Th Street Suite 100 AN ORDINANCE of the City Bremerton WA98337 Council of the City of Bremerton, Washington amending the Shoreline STATE OF WISCONSIN, COUNTY OF BROWN. Master Program Illrough the required periodic update 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 ORDINANCE NO. 5418 the principal clerk of the printers and publishers of KITSAP SUN; AN ORDINANCE of the City that said newspaper has been approved as a legal newspaper by Council of the City of the order of the Superior Court of the County of Kitsap, in which Bremerton, Washington County it is published and is now and has been for more than 6 amending Chapter 20.14 of months prior to the date of the publication hereinafter referred to, the Bremerton Municipal published in the English language continually as a daily newspaper Code, entitled Critical Areas, in Bremerton, Kitsap County, Washington, a weekly newspaper in relating to the Shoreline Kitsap County, Washington and is now and during all of the said time, was printed in an office maintained in the aforesaid place of Master Program publication of said newspaper; that the following is a true text of an advertisement as it was published in regular issues (and not in ORDINANCE NO. 5419 supplement form) of said newspaper on the following date(s), to AN ORDINANCE of the City wit: And on Council of the City of Bremerton, Washington, 04/24/2021 amending Section 3.50.050 of the Bremerton MunicipalCode such newspaper was regularly distributed to its subscribers during entitled "Persons all of said period. Subscribed and sworn to before on 04124/20 1 „ Subiect to Tax -Amount. � PASSED by the City Council on the 21st day of April 2021. Lcg<2 The full text of this ordi- Notar .st tcof ountyofBrown nance is available from the S' City Clerk's Office, 345 Sixth Street, Suite 100, Bremerton, My commision expires WA 98337. Publication Cost: $17.82 Apr 24, 2021. 5786374 Order No: 5786374 # of Copies: Customer No: 288797 _1 PO #: Ord NOS 5417-5419 'PHIS IS NOT AN INVOICE! Please do not use this Dorm Jor parment reniWance SHE HORA Notary Public State of Wisczonsin Page 1 of 1