283 Business Occupationr3 1
TOWN OF YELM
ORDINANCE NO. 283
AN ORDINANCE relating to the conduct of
various business and occupations within the
Town of Yelm; providing for and levying a
tax or license fee upon certain income
derived from the conduct of certain bus -
inesses and occupations; and, repealing Town
of Yelm ordinances in conflict herewith.
WHEREAS, pursuant to the provisions of Section
35.27.370 of the Revised Code of Washington, the Town
Council of the Town of Yelm adopted an ordinance to license,
for purposes of regulation and revenue, all and every kind
of business authorized by law and transacted and carried on
within the Town of Yelm, and to provide for the imposition
of penalties for violations of such ordinance; and
Lo WHEREAS, the Town Council deems it be in the best
interest of the Town and its citizens to change its said
business and occupation ordinance by changing the applicable
M license fee or occupation tax imposed by said ordinance,
NOW, THEREFORE, BE IT ORDAINED BY THE TOWN
COUNCIL OF THE TOWN OF YELM, THURSTON COUNTY, WASHINGTON, as
follows:
Section 1. Section 6 of Town of Yelm Ordinance
No. 234, Section 2 of Town of Yelm Ordinance No. 238,
Section 1 of Town of Yelm Ordinance No. 242, Section 1 of
Town of Yelm Ordinance No. 243 and Section 1 of Town of
Yelm Ordinance No. 252 all be and the same all are hereby
repealed.
Section 2. There is hereby added to the Town of
Yelm Business and Occupation Ordinance and to Chapter 5.04
of the Yelm Municipal Code, a new section to read as follows:
5.04.040 Businesses and Occupations Subject to
Tax and The Rate Thereo . There is hereby levied upon, and
there shall be collected from, every person as hereinafter
provided, for the act or privilege of engaging in business
activities within the Town, a license fee or occupation tax
(sometimes hereinafter referred to as the "tax ") as follows:
A. Upon every person engaged in or carrying
on a telephone business, a telegraph business, a
combined telephone and telegraph business, a cable
television business, the business of selling or fur-
nishing gas for hire, the business of selling or
furnishing gas for hire, the business of selling or
furnishing electric light and power for hire and the
business of transporting passengers for hire on a
regular route, a fee or tax equal to four percent (4%)
of the total gross income of such business within the
Town during the quarter - annual period next preceding
the quarter- annual period during which the tax is
collected; provided, however, that the winimum fee
or tax shall not be less than One Hundred Dollars
($100)'per tax year.
3'3
ti.
B. Upon every person engaged in or carrying
on a business of manufacturing products within the
Town, a fee or tax equal to one -tenth of one percent
(.1 %) of the value of the products manufactured by such
business during the quarter- annual period next preced-
ing the quarter - annual period during which the tax is
collected; provided, however, that the minimum fee or
tax shall not be less than Twenty -five Dollars ($25.00)
per tax year. The measure of the tax is the value of
the product so manufactured, regardless of the place of
sale or the fact that deliveries may be made to points
outside the Town.
C. Upon every person engaged in or carrying
on a business of making sales at wholesale of articles,
commodities or merchandise held for sale or to be
delivered within the Town, a fee or tax equal to
one -tenth of one percent (.1 %) of the total gross
proceeds of such sales during the quarter - annual period
next preceding the quarter- annual period during which
the tax is collected; provided, however, that the
minimum fee or tax shall not be less than Twenty -five
Dollars ($25.00) per tax year. The gross proceeds of
such sales shall be determined without regard to the
place of delivery of the articles, commodities or
merchandise sold.
D. Upon every person engaged in or carrying
on any other business within the Town not specifically
exempt by the provisions of this chapter, a fee or tax
equal to two - tenths of one percent (.2 %) of the total
gross income of such business within the Town during
the quarter - annual period next preceding the quarter -
annual period during which the tax is collected;
provided, however, that the minimum fee or tax shall
not be less than Twenty -five Dollars ($25.00) per tax
year."
Section 3.
July 1, 198T.
This Ordinance shall take effect
Attest:
TOWN CLERK(
Passed: June 8, 1983
Approved: June 8, 1983
Published: June 16, 1983
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