HomeMy WebLinkAbout4679 ORDINANCE NO. ~ (z) -7 ~
AN ORDINANCE imposing a commercial parking tax; and adding
a new chapter to Title 3 of the Bremerton Municipal Code.
WHEREAS, the City desires to levy a commercial parking tax in accordance with RCW
82.80.030 and which is fair to all; now, therefore,
THE CITY COUNCIL OF THE CITY OF BREMERTON DOES ORDAIN AS FOLLOWS:
Section 1. New Chapter. Chapter 3.82 is hereby added to read as follows:
CHAPTER 3.82 COMMERCIAL PARKING TAX
3.82.010 DEFINITIONS.
For the purposes of this chapter, the following definitions shall apply unless the context
indicates otherwise:
A. "Commercial parking business" means the ownership, lease, operation, or
management of a commercial parking lot in which fees are charged.
B "Commercial parking lot" means a covered or uncovered area with stalls for the
purpose of parking motor vehicles.
C. "Treasurer" means the Treasurer of the City of Bremerton.
D. "Gross proceeds~ means and includes the gross receipts collected or accruing
by reason of the transaction of the commercial parking business, without any deduction on
account of the cost of tangible property sold, labor costs, interest, discount, taxes, or any other
costs or expenses whatsoever paid or accrued and without any deduction on account of
losses.
E. "Person" means any individual, association, corporation, partnership, joint
venture, trust, or other entity.
3.82.020 TAX RATE - WHO MUST PAY.
On and after December 31, 1999, there is levied upon and shall be collected from
every person engaged in a commercial parking business within the City a commercial parking
tax in an amount equal to six percent (6%) of the gross proceeds of the commercial parking
business.
3.82.030 PAYMENT OF TAX.
A. The tax imposed by this chapter shall be due and payable in quarterly installments,
on or before the last day of the month next succeeding the end of the quarterly pedod in which
the tax accrued. The quarterly periods are as follows:
1. First quarter: January, February, March
2. Second quarter: Apdl, May, June
3. Third quarter: July, August, September
4. Fourth quarter: October, November, December
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B. The Treasurer may require payment of the tax to be accompanied by a written tax
return, upon such form and setting forth such information as the Treasurer may reasonably
require in order to calculate the amount of tax due to the City.
C. The Treasurer shall have the dght to require proof of the gross proceeds of the
commercial parking business. Each person required to pay the tax imposed by this chapter
shall retain records reflecting the gross proceeds of the commercial parking business and the
records shall be open at all reasonable hours to inspection by the Treasurer or the Treasurer's
designee.
D. If the payment of any tax due under this chapter is not received by the City by the
last day of the month in which the tax becomes due, the tax shall be delinquent.
3.82.040 TAX - COLLECTION.
The tax imposed by this chapter, and all penalties thereon, shall constitute a debt to the
City 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. Any judgment
entered in favor of the City shall include an award to the City of all court and collection costs,
including attorneys' fees. Amounts delinquent more than ninety (90) days may be assigned to
a third party for collection, in which case the amount of any collection charges shall be in
addition to all other amounts owed. Amounts due shall not be considered paid until the City
has received good funds for the full amount due or has discharged the amount due and not
paid.
3.82.050 OVER OR UNDERPAYMENT OF TAX.
In the event that a person makes an overpayment, and within two years of the date of
such overpayment makes application for a refund for a credit, the person's claim shall be
allowed and a refund made by the City upon determination by the Treasurer that no other
sums are owed by the person to the City. If a person determines that the tax has been
underpaid and without notice by any party pays the amount due to the City, the amount
underpaid and corrected by the person shall not be subject to penalty.
3.82.060 PENALTY FOR LATE PAYMENT.
(a) If payment of any tax due under this chapter is not received by the treasurer by the
last day of the month in which the tax was due, there shall be added to such tax a penalty as
follows:
(1) One to thirty days, ten percent of tax due, minimum penalty of $25
(2) Thirty-one to sixty days, fifteen percent of tax due, minimum penalty of $50
(3) Sixty-one days or more, twenty percent of tax due, minimum penalty of $75
(b) The treasurer shall notify the taxpayer by mail of the amount of any penalties so
added or assessed, and the same shall become due and shall be paid within ten (10) days
from the date of such notice.
3.82.070 VIOLATION - PENALTY.
A. It shall be a violation of this chapter:
(1) for a person required to pay a tax under this chapter to fail or refuse to pay the
tax imposed;
(2) for a person to evade payment of the tax, or any part thereof;
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(3) for a person to fail to appear and/or refuse to testify in response to a subpoena
issued in any proceeding under this chapter;
(4) for a person to testify falsely upon any investigation into the correctness of a
return, or upon the hearing of any appeal; or
(5) for a person to in any manner hinder or delay the City or any of its officers in
carrying out the provisions of this chapter.
B. A person violating any of the provisions of this chapter, upon conviction thereof,
shall be punished by a fine of not more than $500. A person is guilty of a separate offense for
each and every day during the portion of which any violation of any provision of this chapter is
committed, continued or permitted by any such person, and shall be punished accordingly.
3.82.080 APPEAL PROCEDURE.
Any person aggrieved by the amount of the tax determined to be due to the City by the
Treasurer under the provisions of this chapter, may appeal to the Hearings Examiner from
such determination by filing a written notice of appeal pursuant to Chapter 2.82 of the
Bremerton Municipal Code.
3.82.090 CONFIDENTIALITY OF TAX RETURNS.
The tax returns made to the City pursuant t° this chapter shall not be made public, nor
shall they be subject to inspection by a person who is not an employee of or under contract to
the City and who is not acting in an official capacity. It shall be unlawful for any person to
make public or to inform any unauthorized person as to the contents of a tax return, or to
permit inspection of a tax return, except as authorized in this section or as required by law.
This section shall not be construed to prohibit the disclosure of information received under this
chapter to the Federal Internal Revenue Service, State Department of Revenue, or to tax
enforcement officials of any other city in theState of Washington for official purposes only,
and this section shall not be construed to prohibit or make unlawful the disclosure of the name
and address of any person licensed under this chapter, or of any person signing an application
on behalf of an applicant.
3.82.100 DUTIES OF THE TREASURER.
A. The Treasurer shall keep full and accurate records of all funds received under the
provisions of this chapter. Upon receipt of any tax or penalty collected under the provisions of
this chapter, the Treasurer shall depOsit the amounts collected into the street fund of the City.
B. In order to carry out the provisions of this chapter, the Treasurer shall have the power
to adopt, publish and enforce rules and regulations consistent with this chapter.
C. The Treasurer for good cause shown may extend the time for making and filing any tax
return required under this chapter; provided, that any extension in excess of thirty (30) days
shall be conditioned upon payment of interest of 1% for each 30 days or portion thereof on the
amount of tax from the date upon which the tax became due.
3.82.110 USE OF PROCEEDS OF TAX.
The proceeds of the tax imposed and collected pursuant to this chapter shall be used
strictly for transportation pUrposes in accordance with RCW 82.80.070.
Section 2. Effective Date. This Ordinance shall take effect ten (10) days from passage
and publication, subject to Referendum procedures of RCW 82.80.090.
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APPROVED by the City Council of the City of Bremerton this ~ day of
1999.
PASSED by the City Council of the City of Bremerton this /_xt~ day of
1999.
MIKE GHEPHERrD, Council President
APPROVED this ~ day of ~ , 1999.
ATTEST:
KATHLEEN L. McCLUSKEY, ID_,ity Clerk
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