ORDINANCE NO. 908-6
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SULTAN, WASHINGTON REVISING CHAPTER 3.52 SULTAN MUNICIPAL CODE BY AMENDING SECTION 3.52.010 C. “TELEPHONE BUSINESS,” AMENDING SECTION 3.52.010 TO ADD SUBSECTIONS D “COMPETITIVE TELEPHONE SERVICE” AND E “CELLULAR TELEPHONE SERVICE”, AMENDING SECTION 3.53.020 A TO ADD SUBSECTIONS 4 “SEWER”, 5 “WATER”, AND 6 “GARBAGE”, IMPOSING A 6% UTILITY TAX ON THE SAME, AND TO ADD SECTION 3.52.045 “ALLOCATION OF INCOME CELLULAR TELEPHONE SERVICE”.
It is hereby ordained by the City Council of the City of Sultan, Washington as follows:
Section 1. Sultan Municipal Code Section 3.52.010 C is hereby amended to read as follows:
C. "Telephone business" means the providing by any person of access to a telephone network, telephone network switching service, toll service, or coin telephone services, or the providing of telephonic, video, data, or similar communication or transmission for hire, via a telephone network, toll line or channel, cable, microwave, or similar communication or transmission system. It includes cooperative or farmer line telephone companies or associations operating an exchange. It also includes the provision of transmission to and from the site of an internet provider via a telephone network, toll line or channel, cable, microwave, or similar communication or transmission system. Telephone business does not include the providing of competitive telephone service, the providing of cable television service, the providing of broadcast services by radio or television stations, nor the provision of internet service as defined in RCW 82.04.297, including the reception of dial-in connection, provided at the site of the internet service provider.
Section 2. Sultan Municipal Code Section 3.52.010 is hereby amended to add subsections D and E to read as follows:
D. "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, if the equipment or apparatus is of a type which can be provided by persons who are not subject to regulation as telephone companies under Title 80 RCW and for which a separate charge is made.
E. "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 that accomplishes a purpose similar to cellular mobile service.
Section 3. Sultan Municipal Code Section 3.52.020 A is hereby amended to add subsections 4, 5 and 6 to read as follows:
4. Sewer. There shall be levied upon the City of Sultan a tax equal to six percent of the gross revenue derived from each customer’s monthly service charge for sewer service within or without the city but provided by the City of Sultan.
5. Water. There shall be levied upon the City of Sultan a tax equal to six percent of the gross revenue derived from each customer’s monthly service charge for water service within or without the city but provided by the City of Sultan.
6. Garbage. There shall be levied upon the City of Sultan a tax equal to six percent of the gross revenue derived from each customer’s monthly service charge for garbage collection service within or without the city but provided by the City of Sultan.
Section 4. Chapter 3.52 Sultan Municipal Code is hereby amended to add a new section 3.52.045 “Allocation of Income Cellular Telephone Service” reading as follows:
A. Service Address. Payments by a customer for the telephone service from telephones without a fixed location shall be allocated among taxing jurisdictions to the location of the customer’s principal service address during the period for which the tax applies.
B. Presumption. There is a presumption that the service address a customer supplies to the taxpayer is current and accurate, unless the taxpayer has actual knowledge to the contrary.
C. Roaming Phones. When the service is provided while a subscriber is roaming outside the subscriber’s normal cellular network area, the gross income shall be assigned consistent with the taxpayer’s accounting system to the location of the originating cell site of the call, or to the location of the main cellular switching office that switched the call.
D. Dispute Resolution. If there is a dispute between or among the city and one or more other cities, as to the service address of a customer who is receiving cellular telephone services and the dispute is not resolved by negotiation among the parties, then the dispute shall be resolved by the city and the other city or cities by submitting the issue for settlement to the Association of Washington Cities (AWC). Once the taxes on the disputed revenues have been paid to one of the contesting cities, the cellular telephone service company shall have no further liability with respect to additional taxes on the disputed revenues so long as it changes its billing records for future revenues to comport with the settlement facilitated by AWC.
Section 5. If any section of this ordinance, or if any subsection or part shall be declared unlawful, the balance of this ordinance, and of each section shall remain in full force and effect.
Section 6. This Ordinance shall become effective on: ______________, 2006.
PASSED by the City Council and APPROVED by the Mayor this _____ day of ______________, 2006.
CITY OF SULTAN
By____________________________
BEN TOLSON, Mayor
ATTEST:
By__________________________________
LAURA KOENIG, City Clerk
Approved as to form:
By___________________________________
THOM H. GRAAFSTRA, City Attorney
Date of Publication: