HomeMy WebLinkAboutO-3117 - Amends Sec. 3.64.020, telephone business (3.64)CITY OF MARYSVILLE
Marysville, Washington
ORDINANCE NO. 3 \ \ 1-
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF MARYSVILLE,
WASHINGTON, AMENDING SECTION 3.64.020 OF THE MUNICIPAL CODE,
RELATING TO THE UTILITY TAX ON TELEPHONE SERVICES.
WHEREAS, the City is authorized by chapter 35.21 RCW to impose a tax on the
privilege of conducting a telephone business at a rate not to exceed six percent; and
WHEREAS, the City currently imposes tax upon the privilege of conducting a telephone
business at a rate of six percent; and
WHEREAS, the six percent tax on telephone business will expire on February 28, 2019;
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.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF MARYSVILLE,
WASHINGTON, DO ORDAIN AS FOLLOWS:
SECTION 1. Amendment. Section 3.64.020 of the municipal code is amended as set
forth in Exhibit A.
SECTION 2. Severability. If any section, subsection, sentence, clause, phrase or word of
this ordinance should be held to be invalid or unconstitutional by a court of competent
jurisdiction, such invalidity or unconstitutionality thereof shall not affect the validity or
constitutionality of any other section, subsection, sentence, clause, phrase or word of this
ordinance.
SECTION 3. Upon approval by the city attorney, the city clerk or the code reviser are
authorized to make necessary corrections to this ordinance, including scrivener's error or clerical
mistakes; references to other local, state, or federal laws, rules, or regulations; or numbering or
referencing of ordinances or their sections and subsections.
SECTION 4. Effective Date. This ordinance shall become effective sixty days after the
date of its publication by summary.
PASSED by the City Council and APPROVED by the Mayor this //) day of
Pecetvtbcv , 20Jli__.
CITY OF MARYSVILLE
By /~~
.(Uy JoN NEHRING, rVIA YOR
Attest:
By JJ Yl{l, Bu cJl.--
TIN A BROCK, DEPUTY CITY CLERK
Approved as
JON•-......;:>~
Date of publication: 12-} 15 / 1 i>
Effective Date (60 days after publication): I .t-J io/ 15
EXHIBIT A
(1) 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.
(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, microwave,
radio or similar communication or transmission system, including cellular telephone service. 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.
(3) "Competitive telephone service" means the providing by any person of telephone equipment, apparatus, or
service related to that equipment or apparatus, such as repair or maintenance service, which is of a type which
can be provided by persons that are not subject to regulation as telephone companies under RCW Title 80 and
for which a separate charge is made. Transmission of communications through cellular telephones is classified
as "telephone business" rather than "competitive telephone service."
(4) "Cellular telephone service" means the two-way voice and data telephone/telecommunication system based
in whole or substantially in part on wireless radio communications and which is not currently subject to
regulation by the Washington Utilities and Transportation Commission (WUTC}. Cellular telephone service
includes cellular mobile service. The definition of cellular mobile service includes other wireless radio
communications services such as specialized mobile radio (SMR), personal communications services (PCS)
and any other evolving wireless radio communications technology which accomplishes the same purpose as
cellular mobile service .
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(1) Upon any telephone business there is levied a tax equal to five 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 vvhich 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 impesetl
~
(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
•JVhich the city is prohibited from taxing under the Constitutions of the state of Washington or the
United States.
(2) "Telephone business" means the business of providing access to a local telephone netvvork, 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 netv:ork, toll line or channel, microwave,
radio or similar communication or transmission system, including cellular telephone service. It includes
GGQf}ei:at.i.v9--0i:-farmi:-+ine 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.
(3) "Competitive telephone service" means the providing by any person of telephone equipment, apparatus, or
service related to that equipment or apparatus, such as repair or maintenance service, which is of a type 'A'hich
can be provided by persons that are not subject to regulation as telephone companies under RCVV Title §_Q and
for which a separate charge is made. Transmission of communications through cellular telephones is classified
as "telephone business" rather than "competitive telephone service."
(4) "Cellular telephone service" means the ti.vo way voice and data telephone/telecommunication system based
in whole or substantially in part on wireless radio communications and which is not currently subjeGt-tG
regulation by the Vl/ashington Utilities and Transportation Commission (WUTC). Cellular telephone service
includes cellular mobile service. The definition of cellular mobile service includes other wireless ra.dio
communications services such as spec1a ize m . . r d obile radio (SMR), personal communications services (PCS)
and any otl=!er evolving 'Nireless radio commun1cat1onsec no ogy " . . t h I , "'hie!=! acsom,::ilishes tl=!e same purpose as
cellular mobile service.
. . S 4· 2 f Ord 3041 pro"ides "This ordinance shall take effect on March 1, 2017, and shall