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Home My WebLink About3338• • ORDINANCE NO. 3338 AN ORDINANCE of the City of Port Angeles, Washington, revising Chapter. 5.80 of the Port Angeles Municipal Code relating to Public Utility Tax. THE CITY COUNCIL OF THE CITY OF PORT ANGELES DO HEREBY ORDAIN AS FOLLOWS: Section 1. Ordinances 2183 and 2726, as amended, and Chapter 5.80 of the Port Angeles Municipal Code are hereby amended by amending 5.80.040, 5.80.050 and 5.80.080 PAMC to read as follows: 5.80.040 050 Tax Levied Public Utilities. A. From and after February 16, 1991, there is levied upon, and there shall be collected from, every person, firm, entity, corporation or public utility district, including the City, engaged in the distribution and sale of electricity 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 the rate of six percent of the gross income of such business derived within the City, excluding revenues derived from the sale of electricity for resale. B. From and after January 1, 2008, there is levied upon and there shall be collected from, the City's solid waste processing and transport facility utility a tax at the rate of eight percent of the gross income of such utility. C. From and after January 1, 2008, there is levied upon and there shall be collected from, the City's water utility, a tax at the rate of eight ten percent of the gross income of such utilities utility. D. From and after January 1, 2008, there is levied upon and there shall be collected from, the City's wastewater utility, a tax at the rate of eight ten percent of the gross operating revenues income of such utility. E. From and after January 1, 2008, there is levied upon, and there shall be collected from every person, firm, entity, corporation, or public utility district, including the City, engaged in the solid waste collection or recycling collection business 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 the rate of ten percent of the gross income derived from such business within the City. In the event a person, firm, entity, corporation, or district engaged in the solid waste collection or recycling collection business in the City delivers said solid waste or recycling to the City's transfer station, then in calculating the tax imposed in this subsection all charges paid to the City's solid waste processing facility on account of such waste or recycling may be deducted from • 1 1 • 1 - 1 - • gross income. The tax imposed in this subsection shall apply only to gross operating income from single dwellings, multiple dwellings, and commercial buildings as defined in PAMC 13.54. F. From and after January 1, 2008, there is levied upon and there shall be collected from, the City's stormwater utility a tax at the rate of eight percent of the gross operating rcvcnucs income of such utility. G. For the purposes of this section "gross income" shall have the same meaning as RCW 82.16.010(12), which may be amended from time to time. In computing the Tax Levied - Public Utilities there shall be no deduction from gross income unless explicitly provided for in the RCW or WAC mcan total salcs rcvcnucs produccd by fccs for all scrviccs • • _ • 1 •1 • • • ■ • • •• • 5.80.959 040 Deductions. In computing the tax levied under Section 5.80.030 there shall be deducted from the gross operating revenues the following items: A. Effective January 1, 2002, the amounts 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 of Washington; C. Amounts derived by the taxpayer from the City. 5.80.080 Credit for Excess Payment. Any money paid to the City through error or otherwise not in payment of the tax imposed hereby 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 hereunder or, upon the taxpayer's ceasing to do business in the City, be refunded to the taxpayer. No taxpayer may dcmand shall be entitled to a refund of tax collected during a prior calendar year. morc than thrcc ycars from thc datc of thc dcmand. The City may not dcmand a tax morc than threc ycals after thc tax is accrucd. Section 2 - Severability. If any provisions of this Ordinance or its applications to any person or circumstances is held to be invalid, the remainder of the Ordinance or application of the provisions of the Ordinance to other persons or circumstances is not affected. Section 3 - Corrections. The City Clerk and the codifiers of this ordinance are authorized to make necessary corrections to this ordinance including, but not limited to, the correction of the scrivener's /clerical errors, references, ordinance numbering, section/subsection numbers and any references thereto. Section 4 - Effective Date. This ordinance, being an exercise of a power specifically -2- • • delegated to the City legislative body, is not subject to referendum. This ordinance shall take effect January 1, 2009. PASSED by the City Council of the City of Port Angeles at a regular meeting of said Council held on the 16th day of September, 2008. ATTEST: Becky J. Up , Ci' Clerk APPROVED AS TO FORM: { William E. Bloor, City Attorney PUBLISHED: September 21 , 2008 By Summary G:\Legal_ Backup\ ORDINANCES &RESOLUTIONS \ORDINANCES.2008\27 - 5.80 - Public Utility Tax.082508.wpd September 12, 2008 -3- • Summaries of Ordinances Adopted by the Port Angeles City Council on September 16, 2008 Ordinance No. 3337 This Ordinance of the City of Port Angeles, Washington, revises Chapter 3.70 of the Port Angeles Municipal Code relating to Public Works and Utilities Department fees and deposits. This Ordinance shall take effect January 1, 2009. Ordinance No. 3338 This Ordinance of the City of Port Angeles, Washington, revises Chapter 5.80 of the Port Angeles Municipal Code relating to Public Utility Tax. This Ordinance shall take effect January 1, 2009. Ordinance No. 3339 This Ordinance of the City of Port Angeles, Washington, revises Chapter 13.32 of the Port Angeles Municipal Code relating to Public Works and Utilities Department Water service connection charges and Chapter 13.40 of the Port Angeles Municipal Code relating to water meters. This Ordinance shall take effect January 1, 2009. Ordinance No. 3340 This Ordinance of the City of Port Angeles, Washington, revises Chapter 13.44 of the Port Angeles Municipal Code relating to Water Rates. This Ordinance shall take effect January 1, 2009. Ordinance No. 3341 This Ordinance of the City of Port Angeles, Washington, revises Chapter 13.65 of the Port Angeles Municipal Code relating to Wastewater Service. This Ordinance shall take effect January 1, 2009. Ordinance No. 3342 This Ordinance of the City of Port Angeles, Washington, revises Chapter 13.69 of the Port Angeles Municipal Code relating to Water and Sewer System Development Charges. This Ordinance shall take effect January 1, 2009. 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. As stated above, these Ordinances shall take effect January 1, 2009. • Becky J. Upton, MMC City Clerk Publish: September 21, 2008