826 Amend Administrative Provisions for Business and Occupation TaxesCITY OF YELM
ORDINANCE NO. 826
AN ORDINANCE of the City of Yelm amending Ordinance 820 and Yelm Municipal Code,
Sections 5.04 Administrative Provisions for Business and Occupation Taxes and 5.06
Business and Occupation Tax Model Ordinance and declaring an effective date.
WHEREAS, certain corrections/additions are needed to the recently adopted Business and
Occupation Tax Code Sections;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF YELM, WASHINGTON DO
ORDAIN AS FOLLOWS:
Section 1. Section 5.04.020 Applications of chapter stated is changed by
renumbering and deletion of the indicated text.
5.04.O~AQ1~ Applications of chapter stated.
The provisions of this chapter shall apply with respect to the taxes imposed under
Yelm Municipal Code Chapters 3.40 Gambling, , 3.42 Utility, and
(5.06) Business & Occupation and under other titles, chapters, and sections in such
manner and to such extent as indicated in each such title, chapter or section.
Section 2. Section 5.06.100 Deductions. Subsection (11) is changed by addition of
the underlined text.
(11) Radio and television broadcasting -advertising agency fees -national, regional,
and network advertising -interstate allocations. In computing tax, there may be
deducted from the measure of tax by radio and television broadcasters amounts
representing the following:
(al advertisina aoencies' fees when such f or allo~•>anc c ^rP ho~~>n as
iscount or price reduction in the billina or that the billina is on a n t ba is ~ P
less the discount:
(bl actual cross receipts from national nen•~ork. and reaional advertisina or
~~..L....J....J J.J.. ~a.~_11 __ ___. ._~__~ ~___ ~.~... .... ... ..~~
Section 3. Eff~ctive Date. This Ordinance shall take effect five days after passage, approval and
ADOPTECyth~s 2~`" da}r~of January, 2005
Mayor
ATTEST:
P. Bennick, City Clerk
Passed and Approved: January 26, 2005
Published: Nisqually Valley News: February 4, 2005
Effective Date: February 9, 2005
Ordinance 826
ab/legal/05