Ordinance 2048ORDINANCE NO. 2048
AN ORDINANCE OF THE CITY OF EDMONDS, WASHINGTON,
AMENDING THE DEFINITION OF "TAX YEAR OR TAXABLE
YEAR" CONTAINED IN SECTION 4.01.020 OF THE EDMONDS
CITY CODE AND AMENDING SECTIONS 4.01.070, 4.01.080
AND 4.01.090 OF THE EDMONDS CITY CODE TO ESTABLISH
A MONTHLY PAYMENT PERIOD FOR HOLDERS OF OCCUPATION
LICENSES; AMENDING SECTION 4.68.050 OF THE EDMONDS
CITY CODE TO ESTABLISH MONTHLY PAYMENTS FOR HOLDERS
OF A COMMUNITY ANTENNA TELEVISION SYSTEM PERMITS,
REPEALING SECTION 4.01.100 OF THE EDMONDS CITY CODE
AND DECLARING AN EMERGENCY.
WHEREAS, increasing the frequency of payment of
taxes levied on sellers of electricity, gas, water and tele-
phone services and the franchise fee for holders of Community
Antenna Television System permits is in the best interest of
the public health, safety and general welfare, now, therefore,
THE CITY COUNCIL OF THE CITY OF EDMONDS, WASHINGTON,
DO ORDAIN AS FOLLOWS:
Section 1. The definition of "tax year or taxable
year" contained in Section 4.01.020 of the Edmonds City Code
is hereby amended to read as follows:
"Tax year or taxable year: The year commencing
January 1 and ending on the last day of December
of the same year or, if approved by the City Clerk
as provided in this Chapter, the taxpayer's
fiscal year."
Section 2. Section 4.01.070 of the Edmonds City
Code is hereby amended to read as follows:
"4.01.070. AUlication for occupation License.
1. On or before the first day of each tax year,
every taxpayer shall apply for an "Occupation
-1-
License" on forms provided by the City Clerk. The
application shall require such information as may
be necessary to enable the City Clerk to arrive at
the lawful amount of tax imposed by this Chapter.
2. The application form shall be signed and
acknowledged before a notary public by an authorized
representative of the taxpayer.
Section 3. Section 4.01.080 of the Edmonds City
Code is hereby amended to read as follows:
"4.01.080. Monthly Payment of Tax.
The taxpayer shall pay the tax in monthly install-
ments during the life of the occupation license
within 25 days after the end of each calendar
month."
Section 4. Section 4.01.090 of the Edmonds City
Code is hereby amended to read as follows:
"4.01.090. Commencement of Business Durinq Tax Year.
Taxpayers commencing any business, occupation
pursuit or privilege during any tax year shall
acquire an occupation license as provided in this
Chapter. The tax shall be proportioned to the
remainder of the tax year."
Section 5. Section 4.68.050 of the Edmonds City
Code is hereby amended to read as follows:
"4.68.050. Permit - Fee Rate and Payment.
The annual permit fees for such person shall be
payable monthly at the rate of 3% of the gross
receipts collected by the permittee for the sale
of its service in the City of Edmonds in the
preceding calendar month and shall be paid within
25 days after the end of each calendar month.
"Gross receipts", as used in this section, is
defined as monthly service charges, including
installation and reconnection charges therefor and
charges for relocation of subscriber connections,
plus, at the option of the city, the permittee's
revenue from access and origination channels; but
shall not include the permittee's compensation for
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auxillary services, pay-TV (programs for which
subscribers pay an additional charge for non -
broadcast, nonmandated programs), advertising,
leased channels, deposits on or payments for
converters or special equipment provided by the
permittee in connection with pay-TV or other
auxillary services, or local, state or federal
taxes levied directly upon gross subscriber
charges, unless it is found by the city that any
such additional charges will increase the city's
administrative costs, in which case, the city
shall notify the permittee to be heard at a full
public proceeding affording due process and full
consideration of the inclusion of such additional
items consistent with the rules of the Federal
Communcations Commission relating thereto. All
permittees shall make available to the city, upon
reasonable request, the permittee's books and
customer list for verification of permit fees."
Section 6. Section 4.01.100 of the Edmonds City
Code is hereby repealed and in its place the word "RESERVED"
shall be inserted.
Section 7. This ordinance, being necessary for
the public health, safety and property, and not levying
taxes or granting, renewing or extending a franchise, shall
be effective immediately upon passage by a majority plus one
of the entire membership of the City Council.
APPROVED:
MAYOR, H. H. HARRISON
ATTEST/AUTHENTICATED:
r
TI
CITY CLERK, IRS NE VARNEY MORAN
APPROVED AS TO FORM:
OF OF THE CITY AT�OR�NE�Y'J:
LIL c ( t_�
FA;D WITH THE CITY CLERK: December 28, 1978
PASSED BY THE CITY COUNCIL: January 2, 1979
POSTED: January 3,1979
EFFECTIVE DATE: January 8, 1979
=10
AFFIDAVIT OF POSTING ORDINANCE
STATE OF WASHINGTON )
) ss:
COUNTY OF SNOHOMISH )
IRENE VARNEY MORAN
, being first duly sworn
on oath deposes and says that S he is over the age of eighteen
(18) years and is competent to testify as to the matter
stated herein.
On the 3rd
day of January
, 1971✓9 affiant
posted true and correct copies of the attached Ordinance No.
2048, passed by the City Council on the 2nd
day of
January,__ , 197, at the three official posting places
for City notices which are the public bulletin boards at
the following locations:
Edmonds Civic Center
250 Fifth Avenue North
Edmonds, Washington 98020
Edmonds Public Library
Civic Center
250 Fifth Avenue North
Edmonds, Washington 98020
Edmond Branch of the
United States Post Office
201 Main Street
Edmonds, Washington 98020
DATED this
3rd day of
January
9
1979 .
SUBSCRIBED AND SWORN to before me this day of
--
197
N to y Public in and for the
State of W s i.ngton, residing
at � .'-t