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Home My WebLink About3679 ORDINANCE N0. 3 6 7 4 AN ORDINANCE OF THE CITY OF AUBURN, WASHINGTON, AMENDING AUBURN CODIFIED CITY ORDINANCE 5.88.040 (pERTAINING T0 TAXES ON UTILITY SERVICES) AND ENACTING A NEW UTILITY TAX ON-EVERY PERSON, FIRM OR CORPORATION ENGAGED IN CARRYING ON A TELEPHONE BUSINESS WITHIN THE CITY LIMITS • OF THE CITY OF AUBURN, EFFECTIVE_JANUARY 1, 1982. THE CITYCOUNCIL OF THE CITY OF AUBURN, 4JASHINGTON, DO ORDAIN AS FOLLOWS: . , ' , • Section 1. Auburn Codified City Ordinance 5.88.040 which reads as follows, to-wit: 115.88.040, Tax - Levy. - - • ' ` From and after January 1, 1966, there is levied upon and tfiere shall be collected from every person, firm or corporation • engaged in carrying on a telephone business and/or electric power business, natural gas business and/or artificial gas business for hire within or,p'artly within the city limits an annual tax for the privilege of so doing, such tax to be eGual to three percent of the total gross revenues received from the operation of such businesses within the city limits; providing that the telephone business shall be taxed only upon total gross subscribers' station exchan9e revenues from business and residence telephone service (excluding message units)." is hereby amended to read as follows: "5.88.040 Tax - Levy. From and afteh January l, 1982, 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 aas b,usiness for hire within or partly within the city limits an annual tax for the privilege of so doing, such tax to 6e equal to three percent of the total gross revenues received from the operation of such businesses within the city limits•." Ordinance No. 3679 Page One II-28-81 . `.Section 2. The provisions of"this Ordinance sha.ll be deemed to be an ezercise,of the power of the City of Auburn, Washington to license for revenue. ' Section 3. On and after January l, 1982, no person, firm or corporation ' sfia.ll engage in or carry on any.6usiness,.occupation, act or, privilege for which a , tax.is imposed by Section 4 of this Ordinance without first having obtained, and. 6eing the holder of, a license so to do, to be known as an Occupation License. Each such person, firm or corporation shall promptly apply to the Au6urn City Glerk for , such'license upon,sucfi form's as.the Clerk shall.prescribe, giving such information " , as the Clerk shall. deem reasona6ly necessary to enable.said Clerk's Office to administer and enforce this,Ordinance; and, upon acceptance of such application by the Clerk,-said Clerk shall thereupon issue such license to the applicant. Such Accupation License sha11,6e personal and non-transferable and shall.be valid as l,ong as the licensee shall continue in sa4•66siness and shall comply with this Ordinance. , Section 4. On and after January l, 1982, there is hereby levied upon, and there shall be collected,from, every person, firm or corporation engaged in carrying : on the fol.lowing business for hire or,for.sale of a commodity'or a service within S or.'partly within'the corporate limits of the City of.Aub'urn, Washington, the tax for, . the privilege of so doirig business as fiereinafter defined, to-wit:, . (a) Upon any telephone business there shall-be levied a tax equal;to 2.5% of the'total gross operating revenues, in= cluding revenues fromintrastate tol.l, derived from the'. . operation of sucli busi.nesses within the Ci'ty of Auburn, Washington., Gross operating revenues for this purpose . . shall not include charges which are passed on,to.the sub= scribers tiy a telephone company pursuant to tariffs"re`-' . • quired by regulatory,order'to,compensate'for the cost to' tfie.company of the.tax~imposed'6y this Ordinance • "Telephone Business" means the business of providi,ng~aecess to a local telephone network, local telephone network switching service, to1T service, or coin.telephone services, or providing telephonic', video, data, or similar communica- • tion or transmission for hire, via'a.local telephone network, . Ordinance No. 3679 • Page Two ' . 8-28-81 , . toll line or channel, or similar communication or transmission system. It includes cooperative or farmer line telephone companies or associations operating an exchange.' "Telephone business" does, not include the providing of competitive telephone service, nor the providing of cable television service. "Competitive,telephone service" means the providing by any person of felephone equipment, apparatus, or . service, other than toll service, which is of a type . which can•be provided by persons that are not subject to regulation.as telephone companies under Title 80 . RCId and for which,a separate charge is made. • Section 5. The tax imposed by this Ordinance shall be due and payable in quarterly installments and remittance shall be made on or before the 30th day of tfie montfi 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 said 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 j payment of the amount of the tax Section 6. In computing said tax .there;rshall be deducted from said gross operating revenues the following.items: " (a) The amount of credit losses and'urico.llectibles_ actually sustained by tfie taxpayer; ' (b) Amounts derived from transactions in`.inter'state 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; Ordinance No. 3679 Page Three 8-28-81 (c) Amounts'derived by the taxpayer from the City of ' Auburn, Wa'shington. Section 7. Eacfi taxpayer shall keep records reflecting the amount of his said gross operating revenues, and such•records shall be open at all reasonable times to the inspection of the City Cl'erk',.or her duly,authorized subor8inates, for verification of said tax returns or for the fixing of the.tax of_a taxpayer who shall fail to make such returns. . , Section 8. I,f any.person, firm orcorporation subject 'to~thisf Ordinance shall'fail to pay any.,tax required by'this'Ordinance within th,i,rty (30) days after • ~ _ . . _ the'due4date.tliereof; there shall,be added to such tax a penalty of percent ( 12 of the amount of such tax,.and any tax due under this Ordinanceyand'~unpeid, 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 aTl•other • remedies. . . Section 9.. Any money paid to the City of Auburn, Washington through error . or otherwise notsin payment of the taz imposed.hereby or in excess of such'tax sfiall, upon request of.the taxpayer, be credited against any-tax:due or to become due from such taxpayer hereunder.or, upon the taxpayer's ceasing to do business in-the City : of Auburn, Washington be refunded to the taxpayer. . • Section 10. Whenever the boundaries;of said City of Auburn; Washington are extended,by annexation; all persons, firms and corporations subject to this Ordinance• will be provided copies of all Annexation Ordinances by the first of the succeedina uear. ~ Section 11. The invalidity or unconstitutionality of,any provision or section of th.is Ordinance shall not render any other provision or section of th.is Ordinance•invalid or unconstitutional. , Section 12. The Ci. ty CTerk is hereby authorized to adopt; publish and enforce, from time to time, such rules and regulations for the properadministration of this Ordinance as shall be necessary, and it shall be,a violation of this Ordinance to'viol'ate or to faiT to comply with any.such~rule or regulation lawfully promulgated hereunder.- Ordinance No: 3679 ♦ Page'Four • , . 8-28-81 . , , . ~ . ~ ' _ . . ' Section 13. The provisions of this Ordinance sha7l be subject to the provisions of Auburn Codified City Ordinances 5.88.060 (Util,ity Services - Tax - Payment - Returns),,5.88.070'(Util;ity.Services,- Revenue Records), 5.88.080 (Utility•Services - Tax -'Payment.Fa-ilure - Penalty and Collection), 5.88.090 (Utility Services - Tax - Overpayments),and 5.88.100 (Utility Services - Violation - PenaltY)• , . • . . , . Section 14.; This Ordinance ~shal,ltake effect five (5) days.from and after its passage, approval'and,publication,.as provided.by law. ' INTRODUCED: SEPTEMBER 8,1981 PASSED: SEPTEMBER II, 1981 " APPROVED: SEPTEPiBER 8, 1981 " . ' M A Y O R ' ATTEST: . ~ City Clerl APPROV A TO'FORM: . , , ' ~ City Attorney " ' PUBLISHED: SEPTEMBER l8; 1'981 ' . . ' y , . , . , Y. ; . . r . _ . . , • . . . _ . . . . ' • . . _ . . . rl . . . . I~ ~ • ' . . . . . . . f . . " . r . . :Ordinance No: 3679 • ' Page Five of Five - ' , 8-28-81 9-1-81 Page Five.Only . ' . . . ' . - STATE OF WASNINGTON) ) ss. COUNTY OF KZNG ) I, Coralee A. McCOnnehey, the duly appointed, quaZified City CZerk of the City of Auburn, a Municipal Corporation and Code City, situate in the County of King, State of Washington, do hereby certify that the fore- going is a full, trve and corzect copy of Ordinance No. 3679 of the ordinances of the City of Auburn, entitled "AN ORDINANCE OF THE CITY OF AUBURN, WASHINGTON, AMIIVDING AiTBURN OODIFIID CITY ORDINANCE 5.88.040 (PIItTAINLNG TO TAXES ON LTTILITY SERVICES) AND INACTING A NEGd LTTILITY TAX ON EVERY PERSON, FIRM OR CORPORATION INGA(ED IN CARRYING ON A TII,EPHONE BUSINESS WITHIN TBE CITY LINffTS OF TfE CITY OF AUBURN, EFFEGTIVE JAN[JARY 1, 1982. I certify that said Ordinance tvo. 3679 was duly passed by the Council and approved by the Mayor of the said City of Auburn, on the 8th day of ' Septenber A.D., 19 $1 • I further certify that said Ozdinance No. 3679 was pubZished as pzovided by 3aw in the Daily Globe News, a daily newspaper pubZished in the City of Ruburn, and of genera2 circulation therein, on the 18th day of Septenber A.D., 19 $1 WITNESS my hand and the offical seal of the City of Auburn, this. 18th day of SeprrihPr, A.D., 19 gl CZTY CLERK OF THE CITY OF AUBURN j