HomeMy WebLinkAbout2159 Allowance of Annual Business Tax ReturnsORDINANCE NO. ~lSq
AN ORDINANCE RELATING TO THE ALLOWANCE OF ANNUAL
BUSINESS TAX RETURNS; AMENDING SECTION 11 OF
ORDINANCE 1553, TOGETHER WITH SECTION 5.04.280
OF THE PORT TOWNSEND MUNICIPAL CODE; AND ESTAB-
LISHING AN EFFECTIVE DATE
THE CITY COUNCIL OF THE CITY OF PORT TOWNSEND, IN REGULAR
SESSION ASSEMBLED, DO ORDAIN AS FOLLOWS:
Section 1. Section 11 of Ordinance 1553, along with Section
5.04.280 of the Port Townsend Municipal Code, are each here and
hereby amended to read as follows:
"5.04.280 Quarterly payments of business license fee. The
license fee or tax imposed by this chapter except the five dollars
required to accompany the application for this license, shall be
due and payable in quarterly installments, and remittance therefor
shall be made on or before the fifteenth day of the month next
succeeding the end of the quarterly period in which the tax accrued.
The remittance shall be made as hereinafter provided and shall be
accompanied by a return on a form to be provided and prescribed by
the clerk. To the return the taxpayer shall be required to swear
or affirm that the information therein given is full and true and
that the taxpayer knows the same to be so.
"Annual return. Whenever the total tax for which any person
is liable under this chapter does not exceed the sum of
twenty-five dollars ($25.00) (~e~-a~¥-~aa~e~y-pe~e~) during the
calendar year, an annual return may be made upon written request
and subject to the approval of the city clerk.
"Partial periods. Whenever a taxpayer commences to engage in
business during any quarterly period, his first return and the li-
cense fee or tax shall be based upon and cover the portion of the
quarterly period during which he is engaged in business.
"First payments and returns under this chapter shall be made
on or before March 15, 1969."
Section 2. This ordinance shall take effect upon its passage,
approval and publication in the form and manner provided by law.
Read for the first, second and third times, .passed by the City
Council for the City of Port Townsend, and signed by the Mayor on
this day of July, 1989.
Attest:
Dav~e~rk
Mayor Brent~
ApproVed as to
.,
Keith C. Harper, City Attorney