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ORD 5993
CITYOFRENTON,WASHINGTONORDINANCENO.5993ANORDINANCEOFTHECITYOFRENTON,WASHINGTON,AMENDINGTHETERM‘BUSINESSENTERPRISE’TOREAD‘PERSON’INSECTIONS5-11-4AND5-11-5OFTHERENTONMUNICIPALCODE,CORRECTINGACITATIONTOTHEREVISEDCODEOFWASHINGTONINSECTION5-11-4OFTHERENTONMUNICIPALCODE,PROVIDINGFORSEVERABILITY,ANDESTABLISHINGANEFFECTIVEDATE.THECITYCOUNCILOFTHECITYOFRENTON,WASHINGTON,DOORDAINASFOLLOWS:SECTIONI.AllportionsoftheRentonMunicipalCodeinthisordinancenotshowninstrikethroughandunderlineeditsremainineffectandunchanged.SECTIONII.Sections5-11-4and5-11-5oftheRentonMunicipalCodeareamendedasfollows:5-11-4UTILITYTAX:InadditiontothelicensefeesprovidedelsewhereinthisTitle,thereisherebylevieduponandshallbecollectedfromthebusinessenterprisesperson(s)engagedincertainbusinessactivitiesandoccupationsdescribedinthisSection,taxesintheamountstobedeterminedbytheapplicationoftherateshereinstatedagainstgrossincomeusingthefollowingrates:A.TheTelephoneBusinesstaxrateshallbesixpercent(6%).B.TheCellularTelephoneBusinesstaxrateshallbesixpercent(6%).C.TheGasBusinesstaxrateshallbesixpercent(6%).D.TheLightorPowerBusinesstaxrateshallbesixpercent(6%).E.TheCableBusinesstaxrateshallbesixpercent(6%).F.TheSewerageBusinesstaxrateshallbesixpercent(6%).1 ORDINANCENO.5993G.TheSolidWasteBusinesstaxrateshallbesixandeight-tenthspercent(6.8%).PursuanttoRCW35.58.08036.58.080,nothinginthisSectionisintendednorshallitbeconstruedtoimposeanytaxorexciseonanyCounty-ownedsolidwastefacility.H.TheCableBusinesstaxrateshallbesixpercent(6%).I.TheWaterDistributionBusinesstaxrateshallbesixandeight-tenthspercent(6.8%).J.TheStormandSurfaceWaterBusinesstaxrateshallbesixandeight-tenthspercent(6.8%).5-11-5CELLULARTELEPHONESERVICEALLOCATIONANDADMINISTRATION:A.AllocationofIncome,CellularTelephoneService:1.ServiceAddress:Paymentsbyacustomerforthetelephoneservicefromtelephoneswithoutafixedlocationshallbeallocatedamongtaxingjurisdictionstothelocationofthecustomer’sprincipalserviceaddressduringtheperiodforwhichthetaxapplies.2.Presumption:Thereisapresumptionthattheserviceaddressacustomersuppliestothetaxpayeriscurrentandaccurate,unlessthetaxpayerhasactualknowledgetothecontrary.3.RoamingPhones:Whentheserviceisprovidedwhileasubscriberisroamingoutsidethesubscriber’snormalcellularnetworkarea,thegrossincomeshallbeassignedconsistentwiththetaxpayer’saccountingsystemtothelocation2 ORDINANCENO.5993oftheoriginatingcellsiteofthecall,ortothelocationofthemaincellularswitchingofficethatswitchedthecall.4.DisputeResolution:IfthereisadisputebetweenoramongtheCityandanothercityorcitiesastotheserviceaddressofacustomerwhoisreceivingcellulartelephoneservicesandthedisputeisnotresolvedbynegotiationamongtheparties,thenthedisputeshallberesolvedbytheCityandtheothercityorcitiesbysubmittingtheissueforsettlementtotheAssociationofWashingtonCities(AWC).Oncetaxesonthedisputedrevenueshavebeenpaidtooneofthecontestingcities,thecellulartelephoneservicecompanyshallhavenofurtherliabilitywithrespecttoadditionaltaxes,penalties,orinterestonthedisputedrevenuessolongasitpromptlychangesitsbillingrecordsfortuturerevenuestocomportwiththesettlementfacilitatedbyAWC.B.AuthorityofAdministrator:TheAdministrativeServicesAdministratorisauthorizedtorepresenttheCityinnegotiationswithothercitiesfortheproperallocationoftaxesdueunderSubsection5-11-5.A.1.C.RateChange:Nochangeintherateoftaxuponpersonsengaginginprovidingcellulartelephoneserviceshallapplytobusinessactivitiesoccurringbeforetheeffectivedateofthechangeand,exceptforachangeinthetaxrateauthorizedbyRCW35.21.870,nochangeintherateofthetaxmaytakeeffectsoonerthansixty(60)daysfollowingtheenactmentoftheordinanceestablishingthechange.TheAdministrativeServicesAdministratorshallsendtoeachcellulartelephoneservicecompany,attheaddressonitslicense,acopyofanyordinance3 ORDINANCENO.5993changingtherateoftaxuponcellulartelephoneservicepromptlyuponitsenactment.Incomputingsaidtaxthebusinessenterpriseperson(s)maydeductincomputinggrossincometheactualamountofcreditlossesanduncollectiblessustainedbythebusinessenterpriseperson(s),andamountsderivedfromtransactionsininterstateandforeigncommercewhichtheCityisprohibitedfromtaxingunderthelawsandConstitutionoftheUnitedStates.SECTIONIII.Ifanysection,subsection,sentence,clause,phraseorworkofthisordinanceshouldbeheldtobeinvalidorunconstitutionalbyacourtorcompetentjurisdiction,suchinvalidityorunconstitutionalitythereofshallnotaffecttheconstitutionalityofanyothersection,subsection,sentence,clause,phraseorwordofthisordinance.SECTIONIV.Thisordinanceshallbeinfullforceandeffectthirty(30)daysafterpublicationofasummaryofthisordinanceintheCity’sofficialnewspaper.Thesummaryshallconsistofthisordinance’stitle.PASSEDBYTHECITYCOUNCILthis16thdayofNovember,2020.‘iaJasoA.Seth,CityClerkAPPROVEDBYTHEMAYORthis16thdayofNovember,2020.Ar’JoPavone,Mayor4 ORDINANCENO.5993Approvedastoform:Ae—ShaneMoloney,CityAttorneyDateofPublication:11/19/2020(Summary)ORD:2129:10/20/20205