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HomeMy WebLinkAbout1148• ORDINANCE NO. /1 4-g kos Ah Ordinance relating to, and providing for, a license or occupation tax upon certain businesses, occupations, pursuits and 'privileges; defining offenses, providing penalties and declaring an emergency. Be It Ordained by the Mayor and Commissioners of the City ofl Port Angeles, as follows: Section 1. The provisions of this ordinance shall be deemed'1 an exercise of the power of the City of Port Angeles to license for revenue. Section 2. In construing the provisions of this ordinance, save when otherwise plainly declared or clearly apparent from the context, the following definitions shall be applied: GROSS INCOME: The value proceeding or accruing from the sale of tangible property or service, and receipts (including all sums earned or charged, whether received nr not) by reason of the invest- ment or capital i.n the business engaged in, including; rentals, ,royalties, fees or other emoluments, however designated (excluding receipts or proceeds from the use or sale of real property or any :interest therein, and proceeds from the sale of notes, bonds, mort- lgages, or other evidences of indebtedness, or stocks and the like), and without any deduction on account of the cost of the property sold; ;the cost of materials used, labor costs, interest or discount paid, . or any expense whatsoever, and without any deduction on account of losses. PERSON OR PERSONS: Persons of either sex, firms, co- partner - ships, corporations, and other associations of natural persons, whether acting by themselves or by servants, agents or employes. TAXPAYER: Any person liable to the license fee or tax im- posed by this ordinance. TAX YEAR OR TAXABLE YEAR: The year. commencing January 1, an ending on the 31st day of December of the same year, or in lieu c� thereof, the taxpayer's fiscal year when permission is obtained from the City Treasurer to use the same as the tax period. Section 3. After tre first day of January, 1946, no Person shall engage in or carry on any business, occupation, pursuit or nrivilee for which a license fee or tax is imposed by this ordinance without having first obtained, and beinf the holder of, a velid and subsisting license so to do, to be known as an "Occupation License." Any person engaging in, or carrying on, more than one such business, occupation, pursuit or privilege shall pay the license tax 'so imposed upon each of the same. Any taxpayer who engages in, or carries on, any business subject to tax hereunder without having his "Occupation License" so to do, shall be guilty of a violation of this ordinance for each day during which the business is so engaged in or carried on, and any taxpayer who fells or refuses to pay the license fee or tax or any :part thereof on or before the due date shell be deemed to be operating without having his license so to do. Section 4. All "Occupation Licenses" shall be for the tax year for which issued and shall expire at the end of such tax year. Such "Occupation License" and the fee or tax therefor hereby imposed shall be for the year commencing January 1, and endin7 on the 31st day of December of the same year; provided, however, that if the taxpayer in transacting his business keens the books reflectle the same for a fiscal year not based on the calendar year, he ms=y, with t'le assent of the City Treasurer, obtain his license for the period of his current fiscal year 4hich shall be deemed his tax year, ena gay the foe or tax computed upon his ^Toss income made durin;x his fiscal year (next preceding his tax year) covering his accounting period =s shoa*n by the method of keeping =, the kooks of the business. Section 5. Occupation 'DubjeCt to Tax-Amount; There are --ereby levied upon, and shall be collected from, the persons on account of the business activities, license fees or occunation taxes in the • • amounts to be determined by the application of the rates against gross income, as follows: (a) Upon every person engaged in or carrying on a telegraoh and /or telephone business, a fee or tax equal to three Per cent (3) o' the total gross income from such business in the city during his fiscal year next preceding the tax year for which the license is re- quired; provided, however, that the minimum fee or tax shall not be less than fifty dollars (V0.00) per tax year. ( Upon every person engage in or carryin• on the business o �sellinr� o furnishing as for hire, a fee or tax ee4al ro three 'per 'bent (3`9) f th ;. total_? ro a. come fr *n such busine \s in the city d�lring, his 1 or ceding 'ie tax year f r \/r.i ch e is rep 'red; proviu -d, however, hat the minimti�m fee or tax shall �iot be leks than fifty dollars (50.,0) per tax ye (c) Upon every person conducting or engaged in the business of transporting passengers for hire, including buses and ferries, on a regular route, a fee or tax enua1 to three per cent (0) of the total gross income from such business in the city during. the fiscal year next preceding the tax year for which the license is re ;ui.red; provided, however, that the minimum fee or tax shell not be leis than fifty dollars (650.00) per tax yesr. Section 6. There shall be excepted an!i deducted from the total gross income upon which a License fee or tax is comouted so • much thereof as is derived from transactions in interstate or foreign commerce, or from business done for the government of the United Stetes, its officers or agents, and any amount paid by the taxpayers to the United 0-bates, the .State of - :ashington, or the City of Port Angeles as excise taxes levied or imposed upon the sale or distri- bution of Property or services. Nothing in this ordinance shall be construed as reiuirinr a • license, or the osyment of a license fee or tax, or the doing of any 1 • • act, which would constitute an unlawful burden or interference in violation of the Constitution or laws of the United States, or which would not be consistent with the Constitution or laws of the State of yashington. Any person subject to the payment of a license fee or tax under the orovisions of any ordinances of the city, other than this, on account of engaging in any activity for which `ie is liable to tax hereunder, or any person reiuired to pay fees, or render services, to the City of Port AngeLes, by virtue of any ordinance granting a franchise to such person, way deduct the amount of such fee, tax or the value of such services, from the amount of fee or tax imposed by this ordinance on account of such activity, but such person shell nevertheless, in :,he manner herein provided for, apply for and procure an "Occupation License ". election 7. On or before the 1st day of January, 1P46, and thereafter on or before the first day of each tax year, every tiix- oayer shall apply to the City Treasurer for an "Occupation License" upon blanks or forms of return to be prepared and provided by him re- questing such information as required, and shall sign the same, and by affidavit at tie foot ther €of shall swear or affirm that the in- formation therein given is full and true and that he knows the same -to be so. every such application or return shr.fll be accompanied by a remittance by ban& draft, certified check, cashier's check or +coney order, payable to the City Treasurer, or in cash, in the amount of the tax or fee or installment thereof required by the provisions hereof. If the ep- olicati.on be a partnership, the application or return !oust be made by one of the partners; if a corporation, by one of the officers tbereo.f; if a foreign corporation, co- partnersh`.n or non- resident individual, by the resident agent or local manager of said corporation, co- partnership or individual. • • Section 8. Where the amount of the license fee or tax is based upon gross income, the taxpayer may pay his fee or tax in eival installments during the life of his license, each such installment to be paid cn or before the 1st day of January, the 1st day of Peril, the 1st day of July, and the 1st day of October, respectively. Section 9. Where a business, occupation or )ursuit subject to tax upon gross income has not been carried on for the full calendar or fiscal year next preceding the tax year for Which license is re- quired, the license fee or tax shall be paid monthly in installments during; the life of the license, on or before the 10th day of the month, and shall be based upon the gross income for the month net orecedinn that in F,:hich payment is due. In such cases the taxpayer shall make monthly returns similar to the annual returns nrovided for herein on or be'f'ore the 10th day of the month, under oath or affirmation, covering the business of tbe rrevious month. In all other cases where c person commences durin =y any tax year to engage in any business, occupation, pursuit or privilege, he shall be entitled to a license for the remainder of such tax year for the requred fee apportioned in the ratio of said remainder to a full tax year. Section 10. In any case where the taxpayer pays his license fee or tax monthly he shall, nevertheless, first procure his "Occupation License" in tre manner herein required, before commencing or continuing in business, and shall pay the minimum fee or tax therefor, which shall be credited against future installments. Section 11. Upon the sale or transfer during any tax year o f a business on account of which a fee or tax A s hereby required, the purchaser or transferee shall, if the fee or tax has not been oa.id in full for said year, be responsible for its payment for that portion of said year during which he carries on such business. Section 12. It shall be the duty of each taxpayer taxed upon his gross income to keep and enter in a proper book or set of books or records an amount which shall accurately reflect the amount of his gross income, which account shall always be open to inspection 0 of the City Treasurer, or his duly authorized agent, and from which - • said officer or his agent may verify the return made by the taxpayer. The applications, statements, or returns made to the City Treasurer, pursuant to this ordinance, shall not be made public, nor shall they be subject to the inspection of any person except the Mayor, City rattorney, the City Treasurer or his authorized agent, and members of the City Commission. Section 13. If any taxnayer fails to apply for license or make his return, or if the City Treasurer is dissatisfied as to the correctness of the statements made in the application or return of any taxpayer, said officer, or his authorized agent, may enter the premises of such taxpayer at any reasonable time for the ouroose of inspecting his books or records of account to ascertain the amount of the fee or tax or to determine the correctness of such statements, as the case may be, and may examine any person under oath ,dministered by said officer, or his agent, touching the matters inquired into, or said officer or his authorized agent may fix a time and place for an investigaticn of the correctness of the return and may issue a subpoena to the taxpayer, or any other person, to attend upon such investigation and there testify, under oath adrn■nistered by said officer, or his agent, in regard to the matters inquired into, and may, by subpoena, require him, or any person to bring with him such books, records and papers as may be necessary. Section 14. If the City Treasurer, upon investigation or ;upon checking returns, finds that the fee or tax paid on any of them is more than the amount required o- the taxpayer, he shall refund the amount overpaid by a warrant upon the General fund. If the City • • mreasurer finds that the fee or tax paid is less than required, he shall send a statement to the taxpayer, showing the balance due, who shall within three (3) days nay the amount shown thereon. Section 15. If any taxpayer fails to apply for license, or make his return, or to pay the fee or tax therefor, or any Dart thereof, within three (3) days after the same shall have become due, the City Treasurer shall ascertain the amount of the fee or tux or 'installments thereof due, and shall notify such taxpayer thereof, -ho shell be liable therefor in any suit or action by the city for the collection thereof. The City 'treasurer shall also notify the City -attorney in writing of the name or such delinquent taxpayer and the amount due from him, and said officer shall, with the assistance ;of the City Treasurer, collect the same by any appropriate means or by suit or action in the name of the city. Section 16. Any taxpayer aggrieved by the amount of the fee or tax found by the City Treasurer to be required under the pro- visions of this ordinance, may appeal to the City Commission from such finding, by filing a written notice of appeal with the City Clerk within five (5) days from the time such taxpayer was given notice of such amount. The Cleric shall, as soon as practicable, fix a time and piece for the hearing of such appeal, which shall be not more than ten (10) days after the filing of the notice of aoneal, and he shall cause a notice of the time and place thereof to be delivered or mailed to the appellant. At such hearing the taxpayer shall be en- titled to be heard and to introduce evidence in his on behalf. The City Commission shall thereupon ascertain the correct amount of the fee or tax by resolution, and the City Clerk shall immediste.:.y notify the - ppellant thereof, which amount together with costs of the unreal if'appellant is unsuccessful therein must be paid within three (3) ,days after such notice is given. • • 'he Mayor may, by subpoena, require the attendance thereat of any person, and may also reouire him to produce any pertinent books and records. Any person served 'qith such subpoena shall appear at the time and place therein stated and produce the books and records re-mired, if any, and shall testify truthfully, under oath admin' st red by the chairman, in charge of the hearinT on appeal, as to any matter required of him pertinent to the anneal, and it shall be unlawful for him to fail or refuse so to do. Section 17. It shall be unlawful for any person liable to tax hereunder to fail or refuse to make application or return for a license or to pay the fee or tax or installment thereof when due, or for any person to maze any false or fraudulent application or return or any false statement or representation in, or in connection with, any such application or return, or to aid or abet another in any way attempt to evade payment of the fee or tax or any part thereof, or for any Person to fail to appear and /or testify in response to subpoena issued pursuant hereto, or to testify falsely upon any in- vestigation of the correctness of a return, or upon the hearinp of an appeal, or in any manner to hinder or delay the city or any of its officers in carrying out the provisions of this ordinance. Section 18. If any provision or section of this ordinance shall be held void or unconstitutional, all other parts, provisions and sections of this ordinance not expressly so held to be void or unconstitutional shall continue in full force and effect. Section 19. Any person violating or failing to comply with .any of the provisions of this ordinance or any lawful rule or reg- ulation adopted by the City Treasurer pursuant trereto, shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine in any sum not to exceed One Hundred Fellers W100.00), or by imprisonment in the City Jail for a tee not ex- • • Iceeding thirty (30) days, or b,Y both such fine and imprisonment. Section 20. This ordinance is necessary for the irnediate preservation of the public peace, health and safety and having, been passed by the unanimous vote of the commission shall take effect 5i - .mediately upon its passage and publication. Passed first reading by the City CoLmuission this day of bevtember, 1945. Passed second reading by the City Commission this .2Z day of September., 1915. Passed third readinr and finally passed and adooted by the i.ssion this 4.`= day of , 1A45. Abproved and signed by the Mayor, this `, 'dav of 1945. ' CITY CL ,Rx,: