ORDINANCE NO. 4686
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF ELLENSBURG,
WASHINGTON AMENDING SECTION 6.52.160 OF CHAPTER 6.52 ENTITLED
"UTILITIES OCCUPATION TAX" OF THE ELLENSBURG CITY CODE TO UPDATE THE
ORDINANCE REFERENCE TO THE CURRENT CABLE TELEVISION FRANCHISE
ORDINANCE.
WHEREAS, the City's cable television franchise renewal ordinance, Ordinance No.
4662, was adopted by the Ellensburg City Council on January 21, 2014; and
WHEREAS , during codification of Ordinance No. 4662, Section 6.52.160 "Occupation
subject to tax -Amount" was not updated to reference Ordinance No. 4662; and
WHEREAS , subsection D. of Section 6.52.160 "Occupation subject to tax-Amount"
needs to be amended to reflect the current cable television franchise ordinance, 4662, adopted
January 21, 2014; and
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF ELLENSBURG,
WASHINGTON DO ORDAIN AS FOLLOWS:
Section 1.
Section 6.52.160 of the Ellensburg City Code, as last amended by Section
3 of Ordinance 4652, is hereby amended to read as follows:
6.52.160 Occupation subject to tax - Amount
There are hereby levied and shall be collected annual license fees or occupation taxes against
operators on account of their business activities, and in the amounts to be determined by the
application of the rates against gross income, as follows:
A.
Upon every person, firm, corporation, or other legal entity engaged in or carrying on a
telephone business, a fee or tax equal to six percent of the total gross income from such business
in the city during the fiscal year next preceding the tax year for which the license is required.
"Telephone business" means the business of providing access to a local telephone network, local
telephone network switching service, toll service, cellular telephone service, coin telephone
services, telephonic, video, data, or similar communication, or transmission for hire, via a local
telephone network, toll line or channel, cable, microwave, or similar communication or
transmission system. It further indicates cooperative or farmer line telephone companies or
associations operating an exchange. "Telephone business" does not include the providing of
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competitive telephone service, the providing of cable television service, nor the providing of
broadcast services by radio or television stations.
"Cellular telephone service" means a two-way voice and data telephone/telecommunications
system based in whole or substantially in part on wireless radio communications and which is
not subject to regulation by the Washington Utilities and Transportation Commission (WUTC).
This 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 a purpose similar to cellular mobile service.
"Competitive telephone service" means the providing by any person of telecommunications
equipment or apparatus, or service related to that equipment or apparatus such as repair or
maintenance service, ifthe equipment or apparatus is of a type which may be provided by
persons not subject to regulation as telephone companies under RCW Title 80, and for which a
separate charge is made. (Transmission of communication through cellular telephones is
classified as "telephone business" rather than "competitive telephone service.")
B.
Upon every person, firm, corporation, or other legal entity, except the city of Ellensburg,
Washington, engaged in or carrying on the business of selling or furnishing electric light and
power, a fee or tax equal to six percent of the total gross income from such business in the city
during the fiscal year next preceding the tax year for which the license is required.
C.
Effective January 1, 1988, upon every person, firm, corporation, or other legal entity except
the city of Ellensburg, Washington, engaged in or carrying on the business of garbage collection,
a fee or tax equal to seven and six-tenths percent of the total gross income from such business in
the city during the year for which the occupation tax to be paid quarterly on or before the
fifteenth day after the end of the quarter in which said gross income was received.
D.
Effective upon the date an ordinance is adopted to renew the current cable television
franchise,
Ordinance ~
4662, upon every person, firm, corporation, or other legal entity, a tax
equal to one and twenty-five one-hundredths percent of the total gross income derived directly or
indirectly from the operation of a cable television system (CATV) in the city, during the tax
reporting period for which the license is required. [Ord. 4652 § 3, 2013; Ord. 4041§1, 1996;
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Ord. 3609 § 1, 1987; Ord. 3476 § 1, 1985; Ord. 3471§1, 1985; Ord. 3396 § 1, 1983; Ord. 3329
§ 1, 1981; Ord. 2370 § 4, 1958.]
Section 2.
Severability. If any portion of this ordinance is declared invalid or
unconstitutional by any court of competent jurisdiction, such holding shall not affect the validity
of the remaining portions of this ordinance.
Section 3.
Corrections. Upon the approval of the City Attorney, the City Clerk and
the codifiers of this ordinance are authorized to make necessary corrections to this ordinance
including, but not limited to, the correction of scrivner' s/clerical errors, references, ordinance
numbering, section/subsection number and any references references.
Section 4.
Effective Date.
This ordinance shall be in full force and effect five
(5) days after publication as required by law.
The
on the
~ore going
ordinance was passed and adopted at a regular meeting of the City Council
..flrQL day ofNovember, 2014.
Attest:
CITY CLERK
Approved as to form:
L .
CITY ATTORNEY
-
Publish:
I, Coreen M. Reno, City Clerk of said City, do hereby certify that Ordinance No. 4686 is
a true and conect copy of said Ordinance of like number as the same was passed by said
Council, and that Ordinance No. 4686 was published as required by law.
COREEN M. RENO
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