HomeMy WebLinkAbout2651ORDINANCE NO. 2651
AN ORDINANCE of the City of Port Angeles
amending Sections 3 and 5, Ordinance 2183,
and Sections 5.80.030 and 5.80.050 of the
Port Angeles Municipal Code to correct
typographical errors.
THE CITY COUNCIL OF THE CITY OF PORT ANGELES DOES
ORDAIN as follows:
Section 1. Section 3 of Ordinance No. 2183 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 intrastate interstate tolls
derived for 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,
or coin telephone services, or providing telephonic, video, data,
or similar communication or transmission system. Telephone
business includes cooperative or farmer line telephone companies
-1-
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. 2183 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:
A. The amount of credit losses and uncollectibles actually
sustained by the taxpayer;
B. Amounts derived from transactions in intrastate
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;
C. Amounts derived by the taxpayer from the City of Port
Angeles.
Section 3. This Ordinance shall be effective five days
after date of publication.
PASSED by the City Council of the City of Port Angeles
at a regular meeting of said Council held on the 3rd day of
September, 1991.
ATTEST:
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Becky J.
APPRO
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AS TO FORM:
Craig D.
nutson, City Attorney
PUBLISHED: September 8, 1991
(By Summary)
AT. 50
Y ti
A Y O R
Summary of Ordinance Adopted by the
Port Angeles City Council
on September 3. 1991
Ordinance No. 2651
This Ordinance of the City of Port Angeles amends Sections 3 and 5, Ordinance
2183, and Sections 5.80.030 and 5.80.050 of the Port Angeles Municipal Code
to correct typographical errors pertinent to the calculation of gross operating
revenues as it relates to taxes levied on telephone business.
The full text of the Ordinance is 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.
This Ordinance will take effect five (5) days after publication of this summary.
Becky J. Upton
City Clerk
Publish: September 8. 1991