1197 - Ordinance - Amending Ordinance 1180 Decreasing Utility Business and Occupation TaxORDINANCE NO. 1197 ),/
AN ORDINANCE OF THE CITY OF PORT ORCHARD
AMENDING ORDINANCE NO. 1180 SECTION 2,
(part) (Port Orchard Municipal Code
5.08.030) RELATIVE TO DECREASING OF A
UTILITY BUSINESS AND OCCUPATION TAX
UPON THE TELEPHONE BUSINESS.
THE CITY COUNCIL OF THE CITY OF PORT ORCHARD
DOES ORDAIN AS FOLLOWS:
Section 1. That Ordinance No. 1180, Section
2, subsection 5.08.030 is hereby amended to read as follows:
5.03.030 Levy of Tax. From and after
November 1, 1982, 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,
the tax for the privilege of so doing
business as hereinafter defined:
(a) Upon any telephone business there
shall be levied a utility tax equal to
six percent of the total gross operating
revenues, including revenues from intra-
state toll, derived from the operation
of such business within the City. Gross
operating revenues shall not include
charges which are passed on to subscribers
by a telephone company pursuant to tariffs
required by regulatory order to compensate
for the cost to the company of the tax
imposed by this chapter.
(b) "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, date or similar communication or
transmission for hire, via a local telephone
network, 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.
(c) "Competitive telephone service"
means the providing of any person or
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 regula-
tion as telephone companies under RCW
Title 80 and for which a separate charge
is made.
PASSED by the City Council and APPROVED by
the Mayor this llth day of October, 1982.
P UL D. POWERS, J MAYOR
ATTEST:
R. G. Lloyd, City Cler
APPROVED AS TO FORM:
-City Attorney