HomeMy WebLinkAbout02246to appear and/or testify in response to subpoena issued pursuant
hereto, or to testify falsely upon any investigation of the correct-
ness of a return, or upon the hearing of any appeal, or in any
manner whatsoever to hinder or delay the City or any of its
officers in carrying out the provisions of this ordinance.
Section 24. LICENSE FEE ADDITIONAL TO OTHERS: The license
fee and tax herein levied shall be additional to any license
fee or tax imposed or levied under any law or any other ordinance
of Port Townsend, a municipal corporation, except as herein other-
wise expressly provided.
Section 25. TAX CONSTITUTES DEBT: Any license fee or tax
due and unpaid under this ordinance, and all penalties thereon,
shall constitute a debt to Port Townsend, a municipal corporation,
and may be collected by court proceedings in the same manner as
any other debt in like amount, which remedy shall be in addition
to all other existing remedies. The right of recovery by the
City of Port Townsend from the taxpayer for any tax provided
hereunder shall be outlawed after the expiration of three (3)
years and the right of recovery against the City of Port Townsend
because of overpayment of tax by any taxpayer shall be outlawed
after the expiration of three (3) years after which time the
taxpayer shall have no right to recovery against the City of
Port Townsend.
Section 26. APPLICATION TO CITY'S BUSINESS ACTIVITIES: When-
ever Port Townsend, a municipal corporation, through any depart-
ment or division shall engage in any busness activity which if
engaged in by any person would under this ordinance require a
Business License and the payment of a license fee or tax by such
person, the City department or division engaging in such business
activity shall as to such business activity at the same time and
in the same manner as persons are required hereunder make returns
and from the funds of such department or division pay the license
fees or. taxes imposed hereunder.
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