HomeMy WebLinkAbout6790 (2)ORDINANCE NO. 6790
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
AUBURN, WASHINGTON, RELATING TO UPDATING THE
PROVISONS FOR FRANCHISES, AND FINANCE AND
LICENSING OF FRANCHISES FOR
TELECOMMUNICATIONS, CABLE, AND UTILITIES
CONSISTENT WITH CURRENT FEDERAL AND STATE
REGULATIONS, AND AMENDING CHAPTERS 3.42, 3.84,
3.88, AND 5.84 OF THE AUBURN CITY CODE
WHEREAS, the City of Auburn adopted Ordinance No. 5034 on January 5, 1998
enacting Title 20 entitled "Telecommunications and Other Commercial Utilities" pursuant
to Federal and State regulations; and
WHEREAS, the City of Auburn adopted Ordinance No. 4625 on May 5, 1993
enacting Chapter 13.36 entitled "CATV Systems" pursuant to Federal and State
regulations; and
WHEREAS, the City of Auburn adopted Ordinance No. 6170 on April 7, 2008
creating a new Chapter 3.42 of the Auburn City Code entitled Cable Television Utility Tax
and amending Section 3.84.040 and 3.88.040 relating to the levy and collection of utility
taxes for cable television, telephone and utility businesses operating within the corporate
limits of the City; and
WHEREAS, the City of Auburn adopted Ordinance No. 5044 on January 5, 1998
creating a new Chapter 5.84 of the Auburn City Code relating to the procedures for
application and approval of business licensing for utility and telecommunications
businesses; and
WHEREAS, the City has made only minor updates as necessary throughout the
entire Auburn City Code since the adoption of Ordinance Nos. 4625, 5034, 5044 and
Ordinance No. 6790
October 26, 2020
Page 1 of 4
Rev. 2019
6170 as it relates to the regulation, taxing and licensing of telecommunications, cable,
and other utilities the public _waysnci-on city propeft"r-n-private property; anid
WHEREAS, due to changes in Federal and State regulations that govern the
regulation of such industries and their presence within the City, it is necessary to update
the Auburn City Code in all titles, chapters and sections that authorize, regulate, affect or
otherwise govern the review, construction, placement and siting of such
telecommunications, cable and other utility facilities in the public ways and on city
property or on private property; and
WHEREAS, the City also seeks to clarify and update terms, procedural
requirements and approval processes for permits, franchises, leases and licensing for
telecommunications, cable and other utility facilities placed in the public ways, on city
owned property or facilities, and on private property; and
WHEREAS, the proposed amendments and changes to the Auburn City Code that
are the subject of this Ordinance were also subject to state agency review by the
Washington State Department of Commerce on or about October 9, 2020; and
WHERAS, the proposed amendments and changes to the Auburn City Code that
are the subject of this Ordinance were also subject to State Environmental Policy Act
review and decision issued October 19, 2020.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF AUBURN,
WASHINGTON, DO ORDAIN as follows:
Section 1. Amendment to City Code. Chapter 3.42 of the Auburn City Code
is amended to read as shown in Exhibit A.
Ordinance No. 6790
October 26, 2020
Page 2 of 4
Rev. 2019
Section 2. Amendment to City Code. Chapter 3.84 of the Auburn City Code
is -u-R•-• • n • C
Section 3. Amendment to City Code. Chapter 3.88 of the Auburn City Code
is amended to read as shown in Exhibit C.
Section 4. Amendment to City Code. Chapter 5.84 of the Auburn City Code
is amended to read as shown in Exhibit D.
Section 5. Implementation. The Mayor is authorized to implement those
administrative procedures necessary to carry out the directives of this legislation.
Section 6. Severability. The provisions of this ordinance are declared to be
separate and severable. The invalidity of any clause, sentence, paragraph, subdivision,
section, or portion of this ordinance, or the invalidity of the application of it to any person
or circumstance, will not affect the validity of the remainder of this ordinance, or the validity
of its application to other persons or circumstances.
Section 7. Effective date. This Ordinance will take effect and be in force five
days from and after its passage, approval, and publication as provided by law, or on
January 1, 2021, whichever is later.
INTRODUCED: DEC 2 jam[)
PASSED: DEC 2 1 1020
APPROVED: K -C 2 1 2620
NANCY BACKbS, MAYOR
Ordinance No. 6790
October 26, 2020
Page 3 of 4
Rev. 2019
ATTEST:
Shawn Campbell, MMC, City Clerk
Published: r)I;-:;C9MF>Crz 2 I/
Ordinance No. 6790
October 26, 2020
Page 4 of 4
APPROVED AS TO FORM:
Kendra Comeau, City Attorney
2-020
11M
Rev. 2019
ORDINANCE 6790
EXHIBIT A
Chapter 3.42
CABLE TELEVISION UTILITY
Sections:
3.42.010 Tax created.
3.42.020 Levy and collection of tax.
3.42.010 Tax created.
There is created a utility tax in the amount of six percent to be levied as set forth
below of the gross reGei{ rrrevenues against and upon the total annual revenues of
cable television businesses operating within the city. Gross Revenues for the
purposes of calculating franchise fees shall be as set forth in any franchise
agreement. (Ord. 6620 § 1, 2016; Ord. 6170 § 5, 2008.)
3.42.020 Levy and collection of tax.
There is levied a tax of six percent on the gross revenues inneme of, and upon the
total annual revenues of, cable television businesses operating within the city, which
tax shall be collected from and levied upon the total receipts of such cable television
business(es). For the purposes hereof, the following terms and definitions shall apply:
A. "Gross revenuese" means the value proceeding or accruing from the sale
of any tangible personal property and/or for services rendered, without any deduction
on account of the cost of property sold, the cost of materials use, labor costs,
interest, discount paid, delivery costs, taxes, or any other expense whatsoever paid
or accrued and without any deduction on account of losses. Gross Revenues for the
purposes of calculating franchise fees shall be as set forth in any franchise
agreement..prepeFty 9F 6eeaiGe arid-reGeipts(ine;adiR9 all sumse-aFned OF G"aFget,,
ORD 6790
EXHIBIT A
PAGE 1 of 3
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B. "Cable television business" means=
1. a system providing cable service pursuant to a franchise issued by the city
under the Cable Communications Policy Act of 1984 Public Law No. 98-549, 47
U.S.C. Section 521, as it may be amended or superseded.;
ORD 6790
EXHIBIT A
PAGE 2 of 3
C. The tax revenue generated by one percent levied pursuant to Ordinance No.
6170 shall be relegated for use by the city in support of its arterial street system. The
tax revenue generated by the remaining five percent levied pursuant to Ordinance
No. 6620 shall be relegated for use by the city in support of its police, public safety
and criminal justice system. (Ord. 6620 § 2, 2016; Ord. 6170 § 5, 2008.)
ORD 6790
EXHIBIT A
PAGE 3 of 3
ORDINANCE 6790
EXHIBIT B
Chapter 3.84
TELEPHONE BUSINESS
Sections:
3.84.010
Defined.
3.84.020
Competitive telephone service defined.
3.84.030
Business License — Required.
3.84.040
Tax — Imposed.
3.84.050
Tax — Payment schedule.
3.84.060
Tax — Deductions.
3.84.063
Allocation of income — Cellular telephone service.
3.84.065
Authority of administrator.
3.84.067
Rate change.
3.84.070
Records required.
3.84.080
Tax — Late penalty.
3.84.090
Credit and refund.
3.84.100
°.,.,exat,,,,, .,E)WiGatuen. Repealed
3.84.110
Constitutionality.
3.84.120
Regulation promulgation.
3.84.130
Applicable provisions.
3.84.010 Defined.
A. "Telephone business" means the business of providing access to a local
telephone network, local telephone network switching service, toll service, cellular
telephone service, or coin telephone services, or providing telephonic, video, data, or
similar communication or transmission for hire, via a local telephone network, toll line
or channel, or similar communication or transmission system, and as more fully
defined in RCW 82.04.065. It includes cooperative or farmer line telephone
companies or associations operating an exchange. "Telephone business" does not
ORD 6790
EXHIBIT B
PAGE 1 of 8
include the providing of competitive telephone service, nor the providing of cable
television service, nor the providing of broadcast services by radio or television
stations.
B. "Cellular telephone service" is a two-way voice and data
telephone/telecommunications system based in whole or substantially in part on
wireless radio communications and which is not subject to regulation by the
Washington Utilities and Transportation Commission (WUTC). This includes cellular
mobile service. The definition of cellular mobile service includes other wireless radio
communications services such as specialized mobile radio (SMR), personal
communications services (PCS), and any other evolving wireless radio
communications technology which accomplishes a purpose similar to cellular mobile
service. (Ord. 5673 § 2, 2002; Ord. 4722 § 1, 1994; Ord. 3679 § 4, 1981. Formerly
5.82.010.)
3.84.020 Competitive telephone service defined.
"Competitive telephone service" means the providing by any person of
telecommunications equipment, apparatus, or service related to that equipment or
apparatus, such as repair or maintenance services, if the equipment or apparatus is
of a type which can be provided by persons that are not subject to regulation as
telephone companies under R-GWTitle 80 RCW, and for which a separate charge is
made. Transmission of communication through cellular telephones is classified as
"telephone business" in ACC 3.84.010 rather than "competitive telephone service."
(Ord. 5673 § 2, 2002; Ord. 4722 § 2, 1994; Ord. 4594 § 2, 1992; Ord. 3679 § 4,
1981. Formerly 5.82.020.)
3.84.030 Business License — Required.
On and after January 1, 1982, no person, firm or corporation shall engage in or carry
on any business, occupation, act or privilege for which a tax is imposed by ACC
3.84.040 without first having obtained, and being the holder of, a license oto do so,
ORD 6790
EXHIBIT B
PAGE 2 of 8
to be known as an GGGUpat a business license pursuant to Title 5 ACC. S61Gh
P8FSGR, fiFM GF GE)FIDeration shall promptly apply to the Auburn businesS IiGen6e Glerk,
shall be valid as Ieng as the IiGen6ee shall Gentinue in the bu6iness and shall GOMPly
1AgAth thi6 „hapter. (Ord. 5897 § 1, 2005; Ord. 5673 § 2, 2002; Ord. 3679 § 3, 1981.
Formerly 5.82.030.)
3.84.040 Tax — Imposed.
On and after July 1, 2008, there is levied upon and there shall be collected from
every person, firm or corporation engaged in carrying on the following 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 as defined in ACC 3.84.010.
Upon any telephone business there shall be levied a tax equal to six percent of toe
tetal-gross operating revenues, including revenues from intrastate tolls derived from
the operation of such business within the city. Gross Revenues for the purposes of
calculating Franchise Fees shall be as set forth in any franchise agreementS
epeFating revenues feF thus PUFPese shall Ret ORGlude Gharges whiGh are passed eR to
The increase in tax revenue generated by the additional one percent tax levied
pursuant to Ordinance No. 6170 shall be relegated for use by the city in support of its
arterial street system. It is provided, however, that if the state of Washington provides
a long-term sustainable funding source to the city of Auburn arterial street fund in an
amount sufficient to off -set the amount of the increases in utility tax rates of this
chapter and the long-term funding source is sufficient to maintain the city of Auburn's
arterial street system's pavement condition index (PCI) at an average of 70 PCI out
ORD 6790
EXHIBIT B
PAGE 3 of 8
of a score of 100 PCI for the foreseeable future, the telephone utility tax rate shall
automatically revert to five percent of the teta4-gross eperatiRg revenues on
telephone businesses, including revenues from intrastate tolls derived from the
operation of such business within the city. (Ord. 6170 § 3, 2008; Ord. 5797 § 1, 2003;
Ord. 5673 § 2, 2002; Ord. 4185 § 2, 1986. Formerly 5.82.040.)
3.84.050 Tax — Payment schedule.
The tax imposed by this chapter shall be due and payable in quarterly installments
and remittance shall be made on or before the thirtieth day of the month next
succeeding the end of the quarterly period in which the tax accrued. Such quarterly
periods are as follows:
First quarter —January, February, March
Second quarter —April, May, June
Third quarter — July, August, September
Fourth quarter —October, November, December
The first payment made hereunder shall be made by April 30, 1982, for the three-
month period ending March 31, 1982. On or before the due date the taxpayer shall
file with the city clerk a written return, upon such form and setting forth such
information as the clerk shall reasonably require, together with the payment of the
amount of the tax. (Ord. 5673 § 2, 2002; Ord. 3679 § 5, 1981. Formerly 5.82.050.)
3.84.060 Tax — Deductions.
In computing the tax there shall be deducted from the gross epeFating revenues the
following items:
A. The amount of credit losses and uncollectibles actually sustained by the
taxpayer;
ORD 6790
EXHIBIT B
PAGE 4 of 8
B. A deduction from gross revenuesiRGGFne shall be allowed, only to cellular
telephone service companies which keep their regular books of account on an
accrual basis, for the total amount of cash discounts and credit losses actually
sustained by a taxpayer as a result of cellular telephone service business Wh�,rGh-shat
bephased in as fellows: 20 oernent of the nrerlit losses onn�lrrinn in 1995; 4Q pernent
M N �-rrcrcrrc-cr��.rrcT�cca�rrrrg�r�—rs.�-o ; r�per�,�t
of the nredit losses orol�rriRg in 1996. 60 neroent of the nredit losses enol lrrir�r. it
VI �I1V VIVMII 1VVVVV VVVQIIIT ,
1997; 90 peMent of the Gredit le---- ----,,.ng an 1998; and a GOMPlete dedUGtiGR fO
the nredit losses oonUrrinn in 1999 and thereafter -
C. Amounts derived from transactions in interstate or foreign commerce or from any
business which the city of Auburn, Washington, is prohibited from taxing under the
Constitutions of the United States or the state of Washington;
D. Amounts derived by the taxpayer from the city of Auburn, Washington;
E. That portion of the gross revenuesiG,e derived from 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;
F. Charges by a taxpayer engaging in a telephone business to a
telecommunications company, as defined in RCW 80.04.010, for telephone service
that the purchaser buys for the purpose of resale. (Ord. 5673 § 2, 2002; Ord. 4722
§ 3, 1994; Ord. 3679 § 6, 1981. Formerly 5.82.060.)
3.84.063 Allocation of income — Cellular telephone service.
A. 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.
ORD 6790
EXHIBIT B
PAGE 5 of 8
B. Presumption. There is a presumption that the service address a customer
supplies to the taxpayer is current and accurate, unless the taxpayer has actual
knowledge to the contrary.
C. Roaming Phones. When the service is provided while a subscriber is roaming
outside the subscriber's normal cellular network area, the gross revenues
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.
D. Dispute Resolution. If there is a dispute between or among the city and another
city or cities as to the service address of a customer who is receiving cellular
telephone services and the dispute is not resolved by negotiation among the parties,
then the dispute shall be resolved by the city and the other city or cities by submitting
the issue for settlement to the Association of Washington Cities (AWC). Once taxes
on the disputed revenues have been paid to one of the contesting cities, the cellular
telephone service company shall have no further liability with respect to additional
taxes, penalties, or interest on the disputed revenues so long as it promptly changes
its billing records for future revenues to comport with the settlement facilitated by
AWC. (Ord. 5673 § 2, 2002; Ord. 4722 § 4, 1994. Formerly 5.82.063.)
3.84.065 Authority of administrator.
The finance director is authorized to represent the city in negotiations with other cities
for the proper allocation of taxes due under ACC 3.84.063. (Ord. 5673 § 2, 2002;
Ord. 4722 § 5, 1994. Formerly 5.82.065.)
3.84.067 Rate change.
No change in the rate of tax upon persons engaging in providing cellular telephone
service shall apply to business activities occurring before the effective date of the
change and, except for a change in the tax rate authorized by RCW 35.21.870, no
ORD 6790
EXHIBIT B
PAGE 6 of 8
change in the rate of the tax may take effect sooner than 60 days following the
enactment of the ordinance establishing the change. The finance director shall send
to each cellular telephone service company, at the address on its license, a copy of
any ordinance changing the rate of tax upon cellular telephone service promptly upon
its enactment. (Ord. 5673 § 2, 2002; Ord. 4722 § 6, 1994. Formerly 5.82.067.)
3.84.070 Records required.
Each taxpayer shall keep records reflecting the amount of their gross eperating
revenues, and such records shall be open at all reasonable times to the inspection of
the city clerk, or duly authorized subordinates, for verification of the tax returns or for
the fixing of the tax of a taxpayer who shall fail to make such returns. (Ord. 5673 § 2,
2002; Ord. 3679 § 7, 1981. Formerly 5.82.070.)
3.84.080 Tax — Late penalty.
If any person, firm or corporation subject to this chapter shall fail to pay any tax
required by this chapter within 30 days after the due date thereof, there shall be
added to such tax a penalty of 12 percent of the amount of such tax, and any tax due
under this chapter and unpaid, and all penalties thereon, shall constitute a debt to the
city of Auburn, Washington, and may be collected by court proceedings, which
remedy shall be in addition to all other remedies. (Ord. 5673 § 2, 2002; Ord. 3679
§ 8, 1981. Formerly 5.82.080.)
3.84.090 Credit and refund.
Any money paid to the city of Auburn, Washington, through error or otherwise not in
payment of the tax imposed or in excess of such tax shall, upon request of the
taxpayer, be credited against any tax due or to become due from such taxpayer
under this chapter or, upon the taxpayer's ceasing to do business in the city of
ORD 6790
EXHIBIT B
PAGE 7 of 8
Auburn, Washington, be refunded to the taxpayer. (Ord. 5673 § 2, 2002; Ord. 3679
§ 9, 1981. Formerly 5.82.090.)
3.84.100 Annexation notification. fRepealedl.
..Anx i_ _--.-A,414 shin
-fen aFe extended -by
- - - -
.. . .MEW,
- - •
3.84.110 Constitutionality.
The invalidity or unconstitutionality of any provision or section of this chapter shall not
render any other provision or section of this chapter invalid or unconstitutional. (Ord.
5673 § 2, 2002; Ord. 3679 § 11, 1981. Formerly 5.82.110.)
3.84.120 Regulation promulgation.
The city clerk is authorized to adopt, publish and enforce, from time to time, such
rules and regulations for the proper administration of this chapter as shall be
necessary, and it shall be a violation of this chapter to violate or to fail to comply with
any such rule or regulation lawfully promulgated under this section. (Ord. 5673 § 2,
2002; Ord. 3679 § 12, 1981. Formerly 5.82.120.)
3.84.130 Applicable provisions.
The provisions of this chapter shall be subject to the provisions of ACC 3.88.060
through 3.88.100. (Ord. 5673 § 2, 2002; Ord. 3679 § 13, 1981. Formerly 5.82.130.)
ORD 6790
EXHIBIT B
PAGE 8 of 8
Sections:
3.88.010
3.88.020
3.88.030
3.88.040
3.88.050
ORDINANCE 6790
EXHIBIT C
Chapter 3.88
UTILITY SERVICES
Exercise of revenue power.
Administration rules and regulations.
E;Gu ^+a�eR lieense RequiFed AppliGatiGR IssuaRGe.Repealed
Tax — Levy.
Tax — Exempt revenues.
Tax — Payment — Returns.
3.88.070
Revenue records.
3.88.080
Tax — Payment failure — Penalty and collection.
3.88.090
Tax — Overpayments.
3.88.100
Violation — Penalty.
3.88.010 Exercise of revenue power.
The provisions of this chapter shall be deemed to be an exercise of the power of the
city to license for revenue. (Ord. 5673 § 3, 2002; 1957 code § 5.42.010. Formerly
5.88.010.)
3.88.020 Administration rules and regulations.
The city clerk is authorized to adopt, publish and enforce, from time to time, rules and
regulations for the proper administration of this chapter, and it is unlawful to violate or
to fail to comply with any such rule or regulation lawfully promulgated under this
section. (Ord. 5673 § 3, 2002; 1957 code § 5.42.015. Formerly 5.88.020.)
ORD 6790
EXHIBIT C
PAGE 1 of 4
3.88.030
s4uFcl V" e ed— phis,afioR isswaR ut�-RCuCaIcu
business, GGGUpa art eF pF.viiege f9F WhiGh a tax is imposed by AGG 3 S2��g
asmai-9GGUpatia{�Gense—EaGh SU^h neFSon, fiF GF GGFp9Fa� hall nrGR;ptl i app! i
"`" Y , .... r ,
to the business !*GeR6e
as, designated by the
GGGUpa GR 1iGeR6e shall be persen-al -and mentransferable and shall he va"d as long
as the IiGensee n^n+inuer, in said busine66 and nnmplioc with this chapter. (Ord. 5897
§ 2, 2005; Ord. 5673 § 3, 2002; 1957 code § 5.42.020. Formerly 5.88.030.)
3.88.040 Tax – Levy.
On and after July 1, 2008, there is levied upon and there shall be collected from
every person, firm or corporation engaged in carrying on an electric power business,
natural gas business and/or artificial gas business for hire within or partly within the
city limits an annual tax for the privilege of so doing, such tax to be equal to six
percent of the total gross revenues received from the operation of such businesses
within the city limits. The increase in tax revenue generated by the additional one
percent tax levied pursuant to Ordinance No. 6170 shall be relegated for use by the
city in support of its arterial street system. It is provided, however, that if the state of
Washington provides a long-term sustainable funding source of to the city of Auburn
arterial street fund in an amount sufficient to off -set the amount of the increases in
utility tax rates of this chapter and the long-term funding source is sufficient to
maintain the city of Auburn's arterial street system's pavement condition index (PCI)
at an average of 70 PCI out of a score of 100 PCI for the foreseeable future, the
electric power, natural gas business and artificial gas business utility tax rate shall
automatically revert to five percent of the total gross revenues received from the
operation of such businesses within the city limits. (Ord. 6170 § 4, 2008; Ord. 5797
ORD 6790
EXHIBIT C
PAGE 2 of 4
§ 2, 2003; Ord. 5673 § 3, 2002; Ord. 4180 § 1, 1986; Ord. 3827 § 1, 1982; Ord. 3679
§ 1, 1981; 1957 code § 5.42.030. Formerly 5.88.040.)
3.88.050 Tax — Exempt revenues.
In computing the annual tax there shall be deducted from the gross operating
revenues the following items:
A. The amount of credit losses and uncollectibles actually sustained by the
taxpayer;
B. 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. (Ord. 5673 § 3, 2002; 1957 code § 5.42.040. Formerly 5.88.050.)
3.88.060 Tax — Payment — Returns.
The tax imposed by ACC 3.88.040 shall be due and payable quarterly on or before
the last day of the month following the end of each quarterly period in each year, with
the first quarterly payment payable on the last day in October, 1976. On or before the
due date the taxpayer shall file with the city clerk a written return, upon such form and
setting forth such information as the clerk shall reasonably require, together with the
payment of the amount of the tax. (Ord. 5673 § 3, 2002; Ord. 3085 § 1, 1976; 1957
code § 5.42.050. Formerly 5.88.060.)
3.88.070 Revenue records.
Each taxpayer shall keep records reflecting the amount of its gross GpeFatiRg
revenues, and such records shall be open at all reasonable times to the inspection of
the city clerk, or their duly authorized subordinates, for verification of the tax returns
or for the fixing of the tax of a taxpayer who fails to make such returns. (Ord. 5673
§ 3, 2002; 1957 code § 5.42.060. Formerly 5.88.070.)
ORD 6790
EXHIBIT C
PAGE 3 of 4
3.88.080 Tax — Payment failure — Penalty and collection.
If any person, firm or corporation subject to this chapter fails to pay any tax required
by this chapter within 30 days after the due date thereof, there shall be added to such
tax a penalty of 4-0-12 percent of the amount of such tax, and any tax due under this
chapter and unpaid, and all penalties thereon, shall constitute a debt to the city and
may be collected by court proceedings, which remedy shall be in addition to all other
remedies. (Ord. 5673 § 3, 2002; 1957 code § 5.42.070. Formerly 5.88.080.)
3.88.090 Tax — Overpayments.
Any money paid to the city through error or otherwise not in payment of the tax
imposed by this chapter or in excess of such tax shall, upon request of the taxpayer,
be credited against any tax due or to become due from such taxpayer under this
chapter or, upon the taxpayer's ceasing to do business in the city, be refunded to the
taxpayer. (Ord. 5673 § 3, 2002; 1957 code § 5.42.080. Formerly 5.88.090.)
3.88.100 Violation — Penalty.
It shall be a misdemeanor punishable in accordance with ACC 1.24.010 for any
person, firm or corporation subject to this chapter to fail or refuse to apply for an
ess6patien business license or to make the tax returns or to pay the tax when due, or
to make any false statement or representation in or in connection with any such
application for an ecG+yatien-business license or such tax return or otherwise violate
or refuse or fail to comply with this chapter. (Ord. 5683 § 15, 2002; Ord. 5673 § 3,
2002; 1957 code § 5.42.090. Formerly 5.88.100.)
ORD 6790
EXHIBIT C
PAGE 4 of 4
ORDINANCE 6790
EXHIBIT D
Chapter 5.84
LICENSING OF TELECOMMUNICATIONS CARRIERS, OPERATORS,
PROVIDERS AND OTHER COMMERGIAL UTILITIES
Sections:
5.84.010
Purpose of business Iinoncinn.Repealed
5.84.020
Definitions.
5.84.030
Business licensing required.
5.84.040
Business license fee.
5.84.050
General penalties.
5.84.060
Other remedies.
5.84.070
Fees and compensation not a tax.
5.84.010 P„rpese of business linoncinn.Repealed
vVithin the nity'S nYhlin ways;
M 1
ORD 6790
EXHIBIT D
PAGE 1 of 7
5.84.020 Definitions.
Except where specifically defined in this chapter, all words used in this title shall carr\/
their customary meanings. For the purpose of this chapter, and the interpretation
and enforcement thereof, the following words and phrases shall have the following
meanings, unless the context of the sentence in which they are used shall indicate
otherwise:
"Affiliate" shall mean the definition contained in ACC 20.02.020 -mean a 3, +
rse. For n„rr� ses of this d nitinn the term "ew "
eoii�en-^�e�s Fa%�-iS c,�arp 6���rcm��-uef Irrmvrr-crr�rcnri—vrcrr
n;eaRS tG own aR equity interest (or the equivalent theree� of mere than 10 peFGent;
"Cable systemfa +es" shall mean the definition contained in ACC 20.02.020;n4ea;s
"Cable operator" shall mean the definition contained in ACC 20.02.020ff, &�
teler0emmu n eviding er offering to provide "Gable SeP�iGe" within the
pity as that term is refined in the Cable Art and GhapteF 13.36 G4/ ;.
"Cable service" shall mean the definition contained in ACC 20.02.020;f„r the n„�
A -f the -1; GhapteF 6hall have the s ig provided by the Cable AGt and Chapte
13.36 ASC;
"City" means the city of Auburn, Washington as defined in ACC 1.04.010 to include
all future areas annexed into the city;
"Person" shall mean the definition contained in ACC 20.02.020j; efl aP i^i+l„res
firms,
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"Public way(s)" shall mean the definition contained in ACC 20 02 020
"Telecommunications carrier" shall mean the definition contained in ACC
20.02.020;
operates 9F maRages plant, equipmeRt er faGilities within the Gity'S publiG ways, fe
,the n„rnose of offering teleoomrvm„nio.�tieRs SeNioes within the pity;
M N � within �r-a rr� �rr�
"Telecommunications facilities or system" means lines, conduits, ducts, poles, wires
cables, crossarms, receivers, transmitters, instruments, machines, appliances.
instrumentalities, and all devices real estate easements apparatus property, and
routes used, operated, owned, or controlled by any entity to facilitate the provision of
telecommunications services; , inGluding but Re
telenommumio�+}ionc eeniireo•
V VV„„„�.f,„VaA I,V„V VVI Y,VIiJ�
"Telecommunications operator" shall mean the definition contained in ACC
20.02.020:
publio ways, without any owneFshin management � I f the � 'I'�'
p. y , without o urrerarrrp�-rranay errrerrrvy-cvrrcryt'r�r-retCnttte.Y,
"Telecommunications provider" shall mean the definition contained in ACC
20.02.020;
publiG ways to prE i a seWioes outside the pity onlY•
"Telecommunications service" shall mean the definition contained in ACC
20.020.020;
other value reeeived, of the traRSFnittal of vOmee, data, image, graphiG and video
,
we, radOE), satellite or sornelaF faGilities, with E)p without benefit of aRy Glesed
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"Utility provider" means any natural gas, electric power, pipeline water or sewer not
owned or operated by the City of Auburn, or other company desiring to utilize the
public ways for transporting purveying or delivering bulk products or providing
power or gas services within the city, or needing to transport bulk product or services
through the city to other destinations for commercial purposes. (Ord. 5044 § 1, 1998.)
5.84.030 Business licensing required.
No person, firm or corporation shall engage in or carry on any business, occupation,
act or privilege for which a tax is imposed by ACC 3.84.040 or 3.88.040 without first
having obtained, and being the holder of, a City of Auburn business license pursuant
to Title 5 ACC.wmth the Ayhurp husinecc lironse nlork C';+nh c„rh narcnn Firm nr
Imo'---..._-, -7._. .-j -....
enf/lrne this nhapter, and, uanneptanne of c„nh annliGatien by the business
Y Lrpon uv
appliGant, 2----r--h IiGen6e shall be nontran6fe Fable and shall be Valid as lcmg
as the InGen6ee shall Gentinue in the busine66 and shall GOMPly with this Ghapt&�,
All nemmernial utility providers, cable operators, telecommunication carriers,
operators, and providers who offer or provide any utility or
telecommunications service for a fee directly to the public, either within the city, or
outside the corporate limits from facilities within the city, shall, on an annual basis,
apply for and obtain a business license from the city pursuant to this chapter on
forms to be provided by the city, which shall include the following:
A. Business name, addresses and telephone numbers of the applicant, including
business owner(s), partner(s), officer(s) and any affiliates, including the legal status
of each.
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B. The name, address, telephone number, and title of the officer, or registered
agent responsible for the accuracy of the telecommunications business license
application statement.
C. Business location, mailing address, street address, telephone number, and
email address if available.
D. A description of applicant's existing or proposed facilities within the city.
E. A description of the service that the applicant intends to offer or provide, or is
currently offering or providing, to persons, firms, businesses or institutions within the
city, or to those outside the city limits using facilities located within the city.
F. Information sufficient to determine whether the applicant is subject to the public
way permitting and/or franchising requirements imposed by ACC -Title 20 ACC and
Chapter 12.24 ACC.
G. Information sufficient to determine whether the transmission, origination or
receipt of the services provided or to be provided by the applicant constitutes an
occupation or privilege subject to any municipal telecommunications tax, utility tax or
other occupation tax imposed by the city.
H. Alias or affiliate relationship such as "doing -business -as" (DBAJ status of
business. A statement indicating whether the Applicant is directly or indirectly
controlled by another corporation or legal entity. If so Applicant shall attach an
explanatory statement.
I. Property tax 4a�arcel number, if applicable.
J. Business activity description.
K. Storage of hazardous materials (copy of Material Safety Data Sheet (MSDS)
sheet).
L. Washington State Unified Business Identifier (UBII/tax registration number.
M. Federal4D tax identification number.
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N. Washington State Labor and Industries contractor 4) -identification number.
O. Number of employees in city.
P. Emergency contacts available 24 hours daily, seven days a week. (Ord. 5897
§ 18, 2005; Ord. 5044 § 1, 1998.)
5.84.040 Business license fee.
Each initial and all subsequent annual applications for business licenses for
telecommunications carriers, operators, providers, or other Gemmerdal utility
providers shall be accompanied by an application fee e€$25-90 as set forth in the
city's adopted fee schedule for the purpose of reimbursing the city for administrative
expenses associated with processing the application. (Ord. 5897 § 19, 2005; Ord.
5044 § 1, 1998.)
5.84.050 General penalties and enforcement.
A. Violations of this Chapter shall be enforced and penalized in accordance with
Chapter 1.25 ACC.Qv-# Penalty,
B. Additional Relief.
Violations of this chapter
shall be grounds for revocation of any public ways agreement, franchise, or lease
issued or granted pursuant to AGG Title 20 ACC. (Ord. 5683 § 14, 2002; Ord. 5044
§ 1, 1998.)
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5.84.060 Other remedies.
Nothing in this chapter shall be construed as limiting any judicial remedies that the
city may have, at law or in equity, for enforcement of this chapter. (Ord. 5044 § 1,
1998.)
5.84.070 Fees and compensation not a tax.
The fees, charges and fines provided for in this chapter are separate from, and
additional to, any and all federal, state, local, and city taxes as may be levied,
imposed or due from a G0FnmeFGial.utility provider, telecommunications carrier,
operator, or provider, its customers or subscribers or on account of the lease, sale,
delivery or transmission of nE)mmornia utility or telecommunications services. (Ord.
5044 § 1, 1998.)
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