After January 1, 1962, no person, firm or corporation shall engage in or carry on any business, occupation, act or privilege for which a tax is imposed by MTMC § 3.145.040 without first having obtained, and being the holder of a license so to do, to be known as an occupation license. Each such person, firm, or corporation shall promptly apply to the City Clerk for such license upon such forms as the Clerk shall deem reasonably necessary to enable him to administer and enforce this article; and upon acceptance of such application by the Clerk he shall thereupon issue such license to the applicant, hereinafter referred to as the taxpayer. Such occupation license shall be personal and nontransferable and shall be valid as long as the license shall continue in said business and shall comply with this article.
(Ord. 268 § 1, 1961)
There is hereby levied upon and there shall be collected from every person, firm, or corporation engaged in natural gas business and/or artificial gas business for hire within the corporate limits of the City of Mountlake Terrace a tax for the privilege of so doing, such tax to be equal to five percent of the total gross revenues received, exclusive of monies collected by such person, firm, or corporation for reimbursement of such tax, from the operation of such businesses within the corporate limits of the City of Mountlake Terrace. The aforesaid tax shall be paid monthly. The tax shall commence and be effective on the first day of October, 2001, and expire on September 30, 2003. Thereafter, upon expiration of the two-year time period herein, October 1, 2003, there is hereby levied upon and there shall be collected from every person, firm, or corporation engaged in natural gas business and/or artificial gas business for hire within the corporate limits of the City of Mountlake Terrace, a tax for the privilege of so doing, such tax to be equal to six percent of the total gross revenues received, exclusive of monies collected by such person, firm, or corporation for reimbursement of such tax, from the operation of such businesses within the corporate limits of the City of Mountlake Terrace. The aforesaid tax shall be paid monthly.
(Ord. 268 § 2, 1961; Ord. 1499, 1982; Ord. 2265 § 2, 2001; Ord. 2290 § 2, 2001)
In computing said annual tax there shall be deducted from said gross operating revenues the following items:
A. 
The amount of credit losses and uncollectibles actually sustained by the taxpayer;
B. 
The amounts derived from transactions in interest or foreign commerce or from any business which the City of Mountlake Terrace is prohibited from taxing under the Constitutions of the United States or the state of Washington;
C. 
In the case of natural or artificial gas, all income from sales of such gas to one customer or rate payer in excess of $2,500 per month.
D. 
All cash discounts allowed and actually granted by the taxpayer during the tax year.
(Ord. 268 § 3, 1961; Ord. 298, 1962)
Any person, firm or corporation required to purchase a license pursuant to the terms of this article is hereby specifically exempted from requirements of Ordinance No. 509[1] of the City of Mountlake Terrace providing for regulating the conduct and licensing of businesses.
(Ord. 268 § 4, 1961)
[1]
Code reviser's note: Ord. 509 was repealed by Ord. 655.
Any violation of this article shall be deemed a misdemeanor, punishable by a fine not to exceed $300.00 or by imprisonment not to exceed 90 days by both such fine and imprisonment.
(Ord. 268 § 5, 1961)