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HomeMy WebLinkAbout00516 Session of December 7 37 continued.Ltinutes of Regular Session of December 7 37 continued. Section 6. Excoptions and Seductions: There shall be excepted and deducted from the total gross income upon w ci a cense fee or tax is computed, so much thereof as is de- rived from transactions in interstate or foroigh commerce, or for business done for the government of the United States, its officers or agents, the State of Washington, its offi- cers or agents, or any political or municipal subdivision thereof including but not limited to the City of Port Townsend, school district, the port district and all other governmental (whether federal, state or municipal) agencies or entities, and any amount paid by the tax payer to the United States, the State of Washington, or to the City of Port Townsend as Oise taxes levied or imposed upon the sale or distribution of property of services, and ale any business or occupation tax paid by the taxpayer to the United States or to the State of Washington, and any other business or occupation tax paid by the taxpayer to the City of Port Townsend, and such other specific exceptions and deductions as the City Clerk may, by published rule and regulation as horeinafter provided, direct. Nothing in this ordinance shall be construed as requiring a license,'or the payment of a license fee or tax, or the doing of any 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 Washington. Section 7. Application or rReturn for License: On or before the 1st day of January, and thereafter on or before the firsE7ffa_y_o_r--e—ac-h7Vax year, every taxpayer shall apply to t e City Clerk for an "Occupation License" upon blanks or forms of return to be prepared and provided by him requesting such information as may be necessary to enable him to arrive at the lawful amount of the fee or tax. The taxpayer shall, in a legible manner, write in such blanh or form or return the information required and shall sign the same and by affi- davit at the foot thereof shall swear or affirm that the information therein given is full and true and that he knows the same to be so. Every such application or return shall be accompanied by a remittance by bank draft, certified check, cahsierrs check or money Ardor, 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 applicant be a partnership, the application or return must be made by one of th partners; if a corporation, by one of the officers thereof; if a foreign corporation, co- partnership or non-resident individual, by the resident agent or local manager of said cor- poration, co -partnership or individual. Section B. Pa ant of Tax: In all cases the license fee or tax shall be paid, at the option of the taxpayer ur ng t e life of the license, as follows: 1. In equal monthly installments to be paid on or before the loth day of the month. 2. In equal bi-monthly installments to be paid on or before the loth day of January, Lurch, May, July, September,and November. 3. In equal quarterly installments to be paid on or before the loth day of January, t loth day of April, the loth day of July, and the loth day of October. Section 9. When Tax Based on Current Year - Commencement of Businesa DurIn Tax Year: 7fhere a business, occupation or purse subject o ax upon gross ncoma as no een car- ried on for the full calendar or•fiscal year next preceding the tax year for which license is required, the license fee or t ax shall be paid monthly during the life of the license on or before the loth day of the month, and shall be based upon the gross income for the month next preceding that in which payment is due. In such cases the taxpayer shall make monthly returns similar to the annual returns prAvidod for herein on or before the loth day of the mohth, under oath or affirmation covering the business of the previous month. In all other cases where a person commences during any tax year to engage in any busine s, occupation, pursuit or privilege, he shall be entitled to a license for the remainder of suc tax year for the required fee apportioned in the ration of said remainder to a full tax year Section 10. Payments - License Prerequisites: In any case where the taxpayer pays his license fee or tax monthly or n ns ¢ men s, a shall neverthe less first procure his "Oc- cupation License " in the manner herein required before commencing business. Section 11. Sale or Transfer of Businesa: tUpon the sale or transfer during any tax year of a business on accountof w c a eo or ax is hereby required, the purchased or transferee shall, if the fee or t ax has not been paid 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. Taxpayer to e Keep Books and Records - Returns Confidential: It shall be the duty of each tax ayer axupon his gross income to keep and enter in a proper book or set of books or records an amount whxih shall accurately reflect the amount of his gross in- come, which accountshall always be open to the inspection of the City Clerk, or his duly au- thorized 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 Clerk, pursuant to this ordi- nance, shall not be made public, nor shall they be subject to inspection of any person ex- cept the Mayor, the City Attorney, the City Clerk, or his authorized agent, and members of the City Council. Section 13, Clerk to Ir_vestirate Returns: If any taxpayer fails to apply for license or make his return, or t e C ty Cleric is dissatisfied as to the correctness of the state- ments made in the application or beturn of any taxpayer, said officer,or his authorized agent may enter the premises of such taxpayer at any reasonable time for the purpose of inspecting is books or records of account to ascertain the amount of the tax or fee or to determine the correctness of such statements, as the case may be, and may examine any person under oath ad- inistered by said officers,or his agent, touching the matters inquirer? into, or said officer or his authorized agent, may fix a time and place for an investigation of the correctness of he return and may issue a subpoena to the taxpayer, or any other person, to attend such in- stigation and there testify, under oath administered by said officer, or his agent, in re - tord to the matters inquired into and may, by subpoena, require him, or any person, to bring ith him such books, records and papers as may be necessary. Section 14. Over or Undorpaym6nt of Tax: If the City Clerk upon investigation or upon checking returns FURLS � t o fee or paid on any of them is more than the amount re- uired of the taxpayer, he shall refund the amount overpaid by a warrant upon the City Street and. If the City Clerk finds that the fee or tax paid is less than required, he shall send statement to the taxpayer showing the balance due, who shall within three (3) days pay the Im ount shown thereon. Section. 15. Remedy for lion -payment of Tax: If any taxpayer fails to apply for li- 3F7 cense, or make his return, or to pay the fee or tax therefor, or any part thereof, within 1 11 } ru �„ f' three (3) days after the same shall have become due, the City Clerk shall ascertain the amount of the fee or tax or installment thereof due and shall notify such taxpayer thereof who shall liable therefor in any suit or action by the City for the collection thereof. The City Clerk shall also notify the City Attorney in writing of the name of such delin- 1 xvIt`r quent taxpayer and the amount due from him and said officer shall, with the assistance of the City Clerk, collect the same by any appropriate means or by suit or action in the name of the City. Section 16. Appeals to Cit Council: An taxpayer Yaggrieved by the amount of jfhe fei or t ax found by the y Cie to a requ red under the provisions of this ordinance may ,. appeal to the City Council 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 amoun ` The Clerk shall, as soon as practicable, fix a time and place for the hearing of such ap- peal, which time shall bet:not mobs than ten (10) days after the filing of the notice of ap peal, and he shall cause a notice of the time amdplace thereof to be delivered or mailed t the appellant. At such hearing, the taxpayer shall be entitled to be heard and tp intro- duce evidence in his own behalf. The City Council shall thereupon ascertain the correct a ` mount of the fee or tax by resolution and the City Clerk shall itmnediately notify the appe lant thereof, which amount, together with costa of the appeal, if appellant is unsuccessfu therein, must be paid within three (3) days after such notice is given. Any member of the City Council may, by subpoena, require the attendance thereat of an• person, and may also require him to produce any pertinent books and records. Any person i" served served with such subpoena shall appear at the time and place therein stated and pro duce the books and records required, if any, and shall testify truthfully under oath admin istered by the Mayor or any member of the City Council in charge of the hearing as to any matter required of him pertinent to the appeal, and it shall be unlawful for him to fail o: refuse so to do. 4 =+ t> Syr Section 17. Clerk to Luke Rules: The City Clerk shall have the power, and it shall be his duty, from tirw to t e, o s apt, publish and enforce rules and regulations not in. consistent with this ordinance or with law for the purpose of carrying out the provisions thereof, and it shall be unlawful to violate or fail to comply with, any such rule or requ• a lation. Section 18. Licenses - Postin - Unlawful Use of: All licenses issued pursuant to tl provisions of this ordinance s e ep pea e y the licensee in a conspicuous place is his principal place of business in the City - No person to whom a license has been issued, pursuant to this ordinance, shall suffer l; or allow any other person chargeable with a separate license to operate under or display his license, nor shall such other person operate under or display such license. Section 19. False Returns, etc: It shall be unlawful for any person liable to tax hereunder to fail or re use to mace application or return for a license or to pay the fee "'hss$4a i or tax or installment thereof when duo, or for any person to make 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 attempt to evade payment of the fee or tax, or any pert thereof, or for any person to fail to appear and/or testify ! ;v in response to subpoena issued pursuant hereto, or to testify falsely upon any investigati of the correctness of a return, or upon the hearing of any appeal, or in any manner to him z, or delay the City or any of its officers in carrying out the provisions of this ordinance. Section 20. Effect of Partial Invalidity: If any provision or section of this ordina. shall be held void or uncona i u onal, all other parts, provisions and sections of this o: dinance not expressly so held to be void or unconstitutional shall continue in full force and effect. Section 21. Penalty. Any person violating or failing to comply with any of the pro- gj visions of this or nonce or any lawful rule or regulation adopted by the City Clerk or pu suant thereto, 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 ($100.00) Dollars, or by impris ment in the City Jail for a term not exceeding thirty (30) days, or by both such fine and imprisonment. 4• „ y Section 22. This ordinance shall be published once in the Port Townsend Leader to be :k be in force and take effect as provided by law. Passed by the City Council December 7th, 1937. - ,:, Approved by the Mayor December Bth, 1937. P# Y Attest: H. L. Hirtzler, Mayor. i, A,r C. F. Christian, City Clerk. UNFINISHED AND NEVI BUSINESS. 7 Y" • =r Estimate of cost to .i Wire City Garage. It appearing to be the General opinion of the Council that wiring for electric luting should be installed in the city garage, the- matter .:Was, rreforred to the Building It Committee with instructions to secure estimates of the cost of same and report back to the 4 ( City Council. Sohn R. Hoskins, for Street Lease. Application from John R. Hoskins, for lease of a street, was presented and read, r as follws: Fir Grive Auto Park, Port Townsend, Wash., Dec. 1, 1937. To the Honorable Mayor & Council of Port Townsend. Gentlemen: I hereby make application for the lease of 5th St., between Sherman and Hendric (One Block) Respectfully, John R. Hoskins.