Ordinance 1749ORDINANCE NO. 1749
AN ORDINANCE OF THE CITY OF EDMONDS, WASHINGTON,
INCREASING THE LICENSE AND OCCUPATION TAXES
APPLICABLE TO PUBLIC UTILITY DISTRICTS IN THE
FURNISHING AND SALE OF ELECTRICAL ENERGY, NATURAL
OR MANUFACTURED GAS, WATER AND TELEPHONE SERVICES
FROM THE EXISTING RATES TO SIX PERCENT (6%) OF
GROSS INCOME DERIVED WITHIN THE LIMITS OF THE CITY
OF EDMONDS AND AMENDING SECTION 4.01.050 OF THE
EDMONDS CITY CODE.
THE CITY COUNCIL OF THE CITY OF EDMONDS, WASHINGTON, DO
ORDAIN AS FOLLOWS:
Section 1. The Edmonds City Code, Section 4.01.050 is
hereby amended to read as follows:
4.01.050 Occupations subject to tax --Amounts. Sellers
of electricity, gas, water and telephone services shall
be subject to the tax 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:
A. PUBLIC UTILITY DISTRICTS. Upon every person,
firm, corporation or other entity engaged in or .
carrying on the business of selling or furnishing
electrical energy and power, a fee or tax equal to six
percent of the total gross income from such business
within the City of Edmonds during the tax year for
which the license is required; providing, however,
that there shall be no tax or fee from revenues
derived from the sale of electricity for purposes of
resale.
B. NATURAL OR MANUFACTURED GAS AND SERVICE. Upon
every person, firm, corporation or other entity engaged
in or carrying on the business of transmitting, dis-
tributing, selling and furnishing natural and/or manu-
factured 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. SELLERS OF WATER. Upon every person, firm,
corporation or other entity engaged in or carrying on
the business of selling water within the City of Edmonds,
a tax equal to six percent of the total gross income
of such business carried on within the city during the
term for which the "occupation license" is required.
D. SELLERS OF TELEPHONE SERVICES. Upon every person,
firm, corporation or other entity engaged in or carrying
on the business of furnishing telephone service within
the City of Edmonds, a fee or tax equal to six percent
of the total gross subscribers' station exchange
revenues from business and residence telephone service,
excluding message units (within the corporate limits
of said city) during the term for which the "occupation
license" is required.
Section 2. This ordinance shall take full force and
effect, and the applicable tax rates shall be in effect five
days after publication of this ordinance.
ATTEST:
Z/
CITY CLERK
Filed with the City Clerk: December 12, 1974
Passed by the City Council: December 17, 1974
Published: December 25, 1974