HomeMy WebLinkAboutO-3041 - Related to Utility Tax on Telephone ServicesCITY OF MAR YSILLE
Marysville, Washington
ORDINANCE NO. "3 ° + I
AN ORDINANCE OF THE CITY OF MARYSVILLE AMENDING SECTIONS
3.64.020(1) AND (2) OF THE MARYSVILLE MUNICIPAL CODE, RELATING
TO THE UTILITY TAX ON TELEPHONE SERVICES.
WHEREAS, the City is authorized under Chapter 35.21 RCW to impose a tax on the
privilege of conducting an electrical energy, natural gas, steam energy, or telephone business at a
rate not to exceed six percent; and
WHEREAS, the City currently imposes tax upon the privilege of conducting an electrical
energy or natural gas business at a rate of five percent and telephone business at a rate of six
percent, and
WHEREAS, the six percent tax on telephone business will expire on February 28, 2016;
and
WHEREAS, the City wishes to continue the tax upon the privilege of conducting a
telephone business at six percent; and
WHEREAS, RCW 35.21 .865 provides that no tax increase may take effect before the
expiration of 60 days following the enactment of the ordinance; and
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF MARYSVILLE,
WASHINGTON, DO ORDAIN AS FOLLOWS:
SECTION 1. Section 3.64.020(1) and (2) of the Marysville Municipal Code are hereby
amended to read as follows:
3.64.020 Telephone business. (I) Upon any telephone business there is levied a tax
equal to six percent of the total gross operating revenues, including revenues from intrastate toll,
derived from the operation of such business within the city. The tax shall be paid monthly on or
before the twentieth day of the following month. In computing the tax there shall be deducted
from the revenues the following items:
(a) Charges which are passed on to the subscribers by a telephone company pursuant to
tariffs required by regulatory order to compensate for the cost to the company of the tax imposed
herein;
(b) The amount of uncollectible service charges actually sustained by the telephone
company;
(c) 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 State of
Washington or the United States.
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(2) "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 telephone, video, data, or similar communication or transmission for hire, via a local
telephone network, toll line or channel, cable, microwave, radio or similar communication or
transmission system, including cellular telephone service. ft includes cooperative or farmer-line
telephone companies or associations operating an exchange. "Telephone business" does not
include the proving of competitive telephone service, nor the providing of cable television
service.
SECTION 2. This ordinance shall take effect on March I, 2017and shall automatically
expire and be repealed February 28, 2019.
PASSED by the City Council and APPROVED by the Mayor thi s aZ day of
\\Jo-J e,('(\ IQe._(2_ , 2 0 16.
CITY OF MARYSVILLE
By
Attest: By w~A_,
DEPUTY CITY CLERK
Approved as to from: By e)<=== ---
CITY ATTORNEY
Date of pub I ication: 'Ve..c.~ .. -rJ?c2L ~, 2o\ \.p
Effective Date: March l 2017
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