Ordinance 3618ORDINANCE NO. 3618
AN ORDINANCE OF THE CITY OF EDMONDS,
WASHINGTON, AMENDING THE PROVISIONS OF ECC
3.20.050 TO SET OCCUPATION TAX ON TELEPHONE,
WATER, GAS, AND CABLE TELEVISION AT SIX PERCENT,
AND TO ADD A NEW SECTION IMPOSING OCCUPATION
TAX OF SIX PERCENT ON THE GROSS INCOME OF THE
CITY'S STORM WATER UTILITY, AMENDING THE
PROVISIONS OF ECC 7.30.030 TO REMOVE REFERENCE TO
WATER CONSUMPTION SURCHARGE, PROVIDING FOR
SEVERABILITY, AND FIXING A TIME WHEN THE SAME
SHALL BECOME EFFECTIVE.
WHEREAS, the City's occupation tax for cable television service, telephone
service, water service and gas service is less than six percent; and
and 2008; and
WHEREAS, the City Council has passed the City's budget for fiscal years 2007
WHEREAS, said budget includes a new occupation tax on storm water and
uniformly establishes occupation tax on utilities at six percent;
WHEREAS, reference to water consumption surcharge in ECC 7.30.030 is no
longer necessary in light of provisions in ECC 3.20.050 relating to water utility tax; NOW,
THEREFORE,
THE CITY COUNCIL OF THE CITY OF EDMONDS, WASHINGTON, DO
ORDAIN AS FOLLOWS:
Section 1. Subsections B, C, D, E and H of Edmonds City Code Section
3.20.050, Occupation Subject to Tax - Amounts. are hereby amended to read as follows:
VAWORDATA \Ordinances 3600 to 3699 \Ord3618.doc - I -
3.20.050 Occupation Subject to Tax - Amounts.
Sellers of electricity, gas, water, sewer, cable television and
telephone services shall be subject to the taxes imposed by this
chapter. There are levied upon, and shall be collected from, every
person, firm, corporation or other entity on account of the business
activities, license and occupation taxes in the amounts to be
determined by the application of the rates against gross income as
follows:
B. Natural or Manufactured Gas and Service.
Upon every person, firm, corporation or other entity engaged in or
carrying on the business of transmitting, distributing, selling and
furnishing natural and/or manufactured gas, a tax equal to six
percent of the total gross income from the sale of gas within the
corporate limits of the city during and for the term for which the
occupation license is required.
C. Brokered Natural Gas — Use Tax in Lieu of Occupations
Tax.
There is imposed under the authority of RCW 35.21.870 a use tax
on the consumers of brokered natural gas. Such tax shall be in lieu
of the tax imposed by subsection B of this section when consumers
receive natural gas directly from a producer of manufactured
natural gas outside of the state of Washington. Such tax shall be
the same as that imposed on a natural manufactured gas utility by
subsection B of this section, equal to six percent of the customer's
monthly purchases or other use charge by the broker of out -of -state
natural gas.
D. Telephone Business.
A tax equal to six percent of the gross subscribers' exchange
monthly service charges billed to business and residence customers
located within the corporate limits of the city, together with six
percent of gross income derived from intrastate toll service
provided to business and residential customers located within the
corporate limits of the city.
E. Cable Television.
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Pursuant to Chapter 4.68 ECC, Community Antenna Television
Systems, commonly known as cable television franchisees, pay a
franchise tax of three percent. In addition thereto, a tax is hereby
levied equal to three percent of the gross receipts collected by the
franchisee from the sale of its services in the city of Edmonds. This
additional three percent is intended, when combined with the
franchise tax of three percent, to provide a total of franchise fees
and utility tax equalization amounts equal to six percent of the
gross revenues of the franchisee derived from the sale of its cable
television services within the city of Edmonds. Services shall
include the sale of all broadcast services to subscribers, but shall
not include revenues derived from the sale of advertising or other
minor miscellaneous, incidental revenue unrelated to the sale of
subscriber services or equipment rental.
H. City Water Utility.
The City of Edmonds, as the seller of water services, shall be
subject to the tax imposed by this chapter. The water utility shall
pay a license tax or fee equal to six percent on the gross income
from the City's water utility.
I. City Storm Water Utility.
The City of Edmonds, as the seller of storm water services, shall be
subject to the tax imposed by this chapter. The storm water utility
shall pay a license tax or fee equal to six percent on the gross
income from the City's storm water utility.
Section 2. Subsection E of the Edmonds City Code 7.30.030, Water rates - Meter
installation charges. is hereby repealed.
Section 3. Severability. If any section, sentence, clause or phrase of this
ordinance should be held to be invalid or unconstitutional by a court of competent jurisdiction,
such invalidity or unconstitutionality shall not affect the validity or constitutionality of any other
section, sentence, clause or phrase of this ordinance.
Section 4. Effective Date. This ordinance is subject to referendum as set forth in
RCW 35.21.706. Any duly qualified person may file a referendum petition with the city clerk
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within seven (7) days after the passage of this ordinance. In the event that such a petition is
filed, the city clerk shall, within ten (10) days, confer with the petitioner regarding the form and
style of the petition, secure an accurate, concise, and positive ballot title from the city attorney,
and assign an identification number to the petition. Thereafter, the petitioner shall have thirty
(30) days within which to gather signatures from not less than fifteen percent (15 %) of the city's
registered voters as of the last municipal general election. In the event that no referendum
petition is filed, this ordinance shall take effect on the latter date of 01/01/2007 or eight (8) days
after its passage and publication of an approved summary thereof consisting of the title.
APPROVED:
MAY R G HAAKENSON
ATTEST /AUTHENTICATED:
zd4ze �� Z 1 1 e -
T
CITY CLERK, SANDRA S. CHASE
APPROVED AS TO FORM:
OFFICE OF Y AT EY:
BY �?!-
W. SCOTT SNYDER
FILED WITH THE CITY CLERK: 12/15/2006
PASSED BY THE CITY COUNCIL: 12/19/2006
PUBLISHED: 12/24/2006
EFFECTIVE DATE: 01/01/2007
ORDINANCE NO. 3618
SUMMARY OF ORDINANCE NO. 3618
of the City of Edmonds, Washington
On the 19th day of December, 2006, the City Council of the City of Edmonds,
passed Ordinance No. 3618. A summary of the content of said ordinance, consisting of the title,
provides as follows:
AN ORDINANCE OF THE CITY OF EDMONDS,
WASHINGTON, AMENDING THE PROVISIONS OF ECC
3.20.050 TO SET OCCUPATION TAX ON TELEPHONE,
WATER, GAS, AND CABLE TELEVISION AT SIX PERCENT,
AND TO ADD A NEW SECTION IMPOSING OCCUPATION
TAX OF SIX PERCENT ON THE GROSS INCOME OF THE
CITY'S STORM WATER UTILITY, AMENDING THE
PROVISIONS OF ECC 7.30.030 TO REMOVE REFERENCE TO
WATER CONSUMPTION SURCHARGE, PROVIDING FOR
SEVERABILITY, AND FIXING A TIME WHEN THE SAME
SHALL BECOME EFFECTIVE.
The full text of this Ordinance will be mailed upon request.
DATED this 20th day of December, 2006.
CITY CLERK, SANDRA S. CHASE
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Affidavit of Publication
STATE OF WASHINGTON,
COUNTY OF SNOHOMISH } S.S.
RECEIVED
JAN 0 5 2007
EDMONDS CITY CLERK
Subscribed and sworn to before me this 25th
day of December, 2006
Notary Public ' nd fole State of Washington, residi
County.
RY
0&\\9-17-20o8
°'� WA SoN�x
Account Name: City of Edmonds Account Number. 101416 Order Number. 0001465991
The undersigned, being first duly swom on oath deposes and says that she is Principal Clerk
of THE HERALD, a daily newspaper printed and published in the City of Everett, County of
Snohomish, and State of Washington; that said newspaper is a newspaper of general
— —
SUMMARY OF ORDINANCE NO. 3618
circulation in said County and State; that said newspaper has been approved as a legal
o e ty o mon s, as ington
On the 19th day of December, 2006, the City Council
newspaper by order of the Superior Court of Snohomish County and that the notice
of
the City of Edmonds, passed Ordinance No. 3618. A summa-
ry of the content of said ordinance, consisting of the title, pro-
vides as follows:
AN ORDINANCE OF THE CITY OF EDMONDS, WA-
Summary of Ordinance No. 3618
SHINGTON, AMENDING THE PROVISIONS OF ECC
3.20.050 TO SET OCCUPATION TAX ON TELE.
PHONE, WATER, GAS, AND CABLE TELEVISION AT
City f Edmonds
ty
SIX PERCENT, AND TO ADD A NEW SECTION IMPOS-
ING OCCUPATION TAX OF SIX PERCENT ON THE
GROSS INCOME OF THE CITY'S STORM WATER UTI-
LITY, AMENDING THE PROVISIONS OF ECC 7.30.030
TO REMOVE REFERENCE TO WATER CONSUMP-
TION SURCHARGE, PROVIDING FOR SEVERABIL-
ITY, AND FIXING A TIME WHEN THE SAME SHALL BE-
COME EFFECTIVE.
a printed copy of which is hereunto attached, was published in said newspaper proper and not
The full text of this Ordinance will be mailed upon request.
DATED this 20th day of December, 2006.
in supplement form, in the regular and entire edition of said paper on the following days and
CITY CLERK, SANDRA S. CHASE
Published: December 24, 2006.
times, name] y:
December 24, 2006
and that sanewspaper was regularly distributed to its subscribers during all of said period.
RECEIVED
JAN 0 5 2007
EDMONDS CITY CLERK
Subscribed and sworn to before me this 25th
day of December, 2006
Notary Public ' nd fole State of Washington, residi
County.
RY
0&\\9-17-20o8
°'� WA SoN�x
Account Name: City of Edmonds Account Number. 101416 Order Number. 0001465991