HomeMy WebLinkAbout01475section 4. L eDiiro Tax Y ar: All "Cccupation Liocnaes" alhall be for the tax
,year for wMeh i.osuod and shall expire at the and of such tax year.
Such "Occupation License" and the fee or tax therefor hereby imposed shall
be for the year comnancinf• January 1st and onding on the last day of December of
the same ,year; Provided, however, that if the taxpayer in transacting his buoinoss
keeps the books reflecting the same far a fiscal ,year not based on the calendar
year, he may, rith the assent of the City Clark, obtain ]its license for the
period of his curront fiscal year :::,ich sivill be doomed his ta:: ,year, and pay the
fee or tax oomrnrted upon his krona income made du•-1tu; his fiscal year (next procod-
Ing hie tax ,year) covarinC his accounting: period no ahovni by the method of keeping
the books of the businoas.
Section 5. Oceunutions oub:ioet to Tax - Amountt There are hereby levied upon,
and shall be collected from, tho persons on account of the business activities
annual license foes or occnpat.ion taxes in the amounts to be determined by the
application of the rates against gross inatioa, as follows;
(a). Upon ovo.ry noroon angai;od in or carryliz on a teloi;ranh and/or telephone•
business, a foe or tax equal to two per cent. (2%) of the total gross Income from
such. business in. the City during ills fiscal year no:.t ,procading.the tax year for
udhich the license in required.
(b). Ur,on every parson ongagod in or carrying on the business of selling or
furnishing gao for hire, a foe or tax equal to two per cent. (2P) of the totnl gross. .
income from such business in the City during his fiscal year noxt preceding the tax:
year for which the license is required.
(a). Upon every person enga?od in or carrying on the business of Belling or
furnishing electric lir.,lit and nowor, a foe or tax actual to two par cant. (2 ,) of the
total gross income from such business in tiic City during his fiscal year next pro-
ceding the tax year for wbioh the license is required.
Section 6. i1xcontions Bad Doducticns: There shall be excepted and dodactod
from the total krone income upon which the license foci or tax .is computed, oo much
thereof as is derived from transactions in interstate or foreign oommonoo, or.for
business done for the government of the United States, its officers or aggents, the
State of Washington, its officers or agents, or any political or municipal subdiv1don
thereof includintt but not limited to the City of Port Tot:nsond, school district,
thoport district and all other governmental (viliathor federal, state or municipal)
agencies or entities, and any amount paid by the taxpayer to the United States, the
State of Washington, or to the City of Port Tornsend as excise taxes levied or
imposed upon the Bale or distribution of property or Bervioes, and also any business
or occupation tax.paid by the taxpayer to the United St::tos or to the State of Flash-
iit,,•t'on, and any other businoas ur. occuuat ion, tax paid by tlho taxpayer•to the Oity
of port Toneiend, "•lud ^:;el ot..;•;r snocific o.xcQrt Ohs c:h,:i tle<bldcttQns i. the City Clark ✓
malt', -0;i UBO11 Slhod. rills !'1 re;"q.iatio:l a:i l:a. C1'lai
Nothing in this ordinance shall be construod as requiring a license, or the
payment of a license fee or tax, or tho doing of any act, which ;could 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 lass of
the state of F,'ashin^ton.
Section 7. Annlication or return for liconset On or before the lot day of
January, 19:;0, and thereafter on or before the first day of each tax year, ovary
taxpayer shall apply to the City Clark for an "Occupation License" upon blanks or
forms of return to be prepared and provided b; him requesting such information as
may be necessary to enable him to arrive at the lawful amount of the fee or tax.
The taxpayer sli:hll, in a legible manner, writo in such blank or form or return the
Information required and shall sign the sass and by affidavit at the foot tFheroof
shall swoar or affirm that the infori•ntion therein given is full and true and t-int
he khorro the onmo to be no.