HomeMy WebLinkAbout2720ORDINANCE NO.
2720
AN ORDINANCE of the City of Port Angeles
establishing a tax on cellular telephone
services and amending Ordinance No. 2183,
as amended by Ordinance No. 2651, and
Sections 5.80.030 and 5.80.050
of the Port Angeles Municipal Code.
THE CITY COUNCIL OF THE CITY OF PORT ANGELES DOES
ORDAIN as follows:
Section 1. Section 3, Ordinance No. 2183, as amended
by Section 1, Ordinance No. 2651, and Section 5.80.030 of the
Port Angeles Municipal Code are each amended to read as follows:
5.80.030 Tax Levied - Telephone Business.
A. From and after January 1, 1982, there is levied upon,
and there shall be collected from, every person, firm or
corporation engaged in carrying on telephone business for hire or
for sale or as a service within or partly within the corporate
limits of the City a tax for the privilege of so doing business.
Such tax shall be levied at a rate equal to 5.5% of the total
gross operating revenues, as defined in this Section, which are
derived within the City.
B. For the purposes of this Section, "gross operating
revenues" shall not include charges passed on to its subscribers
by a telephone company pursuant to tariffs required by regulatory
order, to compensate for the cost to the company for the tax
imposed by this Chapter. Gross operating revenue shall also not
include any revenues received from interstate tolls derived from
the operations of such business within the City.
C. For the purposes of this Section, "telephone business"
means the business of providing access to a local telephone
network, local telephone network switching service, toll service,
cellular telephone services, or coin telephone services, or
providing telephonic, video, data, or similar communication or
transmission for hire, via a local telephone network, toll line
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or channel, cable, microwave, or similar communication or
transmission system. Telephone business 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.
D. For the purposes of this Section, "competitive
telephone service" means the providing by any person of telephone
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 RCW,
and for which a separate charge is made.
Section 2. Section 5 of Ordinance No. 2185, as most
recently amended by Section 2 of Ordinance No. 2651, and Section
5.80.050 of the Port Angeles Municipal Code are each amended to
read as follows:
5.80.050 Deductions. In computing the tax there shall be
deducted from the gross operating revenues the following items:
dit 1o33c3 and u
3u3taincd by the taxpayer;
BA. 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;
GB. Amounts derived by the taxpayer from the City.
Section 3. This Ordinance shall be effective five (5)
days after date of publication.
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PASSED by the City Council of the City of Port Angeles
at a regular meeting of said Council held on the 3rd
November , 1992.
ATTEST:
Becky J
, City Clerk
APPROVED AS TO FORM:
Craig D. (nut n, City Attorney
PUBLISHED:
cc.245
November 8, 1992
(By Summary)
day of
Summaries of Ordinances Adopted by the
Port Angeles City Council
on November 3. 1992
Ordinance No. 2718
This Ordinance of the City of Port Angeles corrects an error in the formula for
calculating free - standing sign requirements applicable in the Arterial Commercial
District, so that one point twenty-five (1.25) square feet of free - standing visible
sign area is allowed for every one lineal foot of arterial street frontage of the site,
provided that the maximum area on any free - standing sign face does not exceed
half of the maximum visible sign area. This Ordinance amends Section 1 of
Ordinance 2689 and Section 17.26.220 of the Port Angeles Municipal Code.
Ordinance No. 2719
This Ordinance of the City of Port Angeles revises the time period for filing final
plats and short plats so that three years is allowed between preliminary plat
approval and final plat submission. This Ordinance amends Ordinances 2222 and
1631, as amended, and Chapters 16.04 and 16.08 of the Port Angeles Municipal
Code.
Ordinance No. 2720
This Ordinance of the City of Port Angeles establishes a tax on cellular telephone
services, deletes a provision for bad debt credits, and amends Ordinance No.
2183, as amended by Ordinance No. 2651, and Sections 5.80.050 of the Port
Angeles Municipal Code.
The full texts of the Ordinances are available at City Hall in the City Clerk's office or will be
mailed upon request. Office hours are Monday through Friday from 8:00 a.m. to 5:00 p.m.
These Ordinances shall take effect five days after the date of publication of these summaries.
Becky J. Upton
City Clerk
Publish: November 8, 1992