HomeMy WebLinkAbout4346 SUMMARY
ORDINANCE NO. 4346
AN ORDINANCE amending Bremerton Municipal Code Chapter /
5.02 and repealing Chapter 3.92.
THE CITY OF BREMERTON DOES HEREBY ORDAIN:
Section 1. Repeal. Chapter 3.92 of the Bremerton Municipal
Code is hereby repealed in its entirety.
Section 2. Amendment
5.02.020 Definitions - 'Successor' was expanded to
include acquisition of equipment when business operations are
discontinued.
5.02.030 Business License - Required - Application -
Fee. The license fee has been increased from $25 to $30 per year.
The application process of routing for departmental approval is
outlined.
5.02.050 Business License - Separate Required When -
Transferability. Second location licenses and changed licenses are
no longer issued free of charge.
5.02.060 Occupation Tax - Exemptions. Income exempted
from local taxation by state statute is identified while retaining
the City's right to license businesses that generate this exempt
revenue.
5.02.070 Occupation Tax - Who Must Pay - Amount. The
taxation provisions for Telephone, Electric, Water and Wastewater
Utilities were incorporated into this ordinance from their
respective ordinances under BMC 5.62, 5.64 and 3.92. A new TV
Cable Utility Tax of 2% of gross revenue was added.
5.02.080 Occupation Tax - Taxable, Transactions for City
Vendors. City vendors was added to title to clarify section
content.
5.02.090 Occupation Tax Manufactured or Natural Gas.
This section was moved to 5.02.070(j).
5.02.130 Occupation Tax - Deductions. Under subsection
(b) it was clarified that deductible income was from non-profit
organizations with a valid IRS exemption.
5.02.150 Business License - Quarterly Payments. The
application fee for a business license was corrected to $30.00.
5.02.200 Occupation Tax - Quarterly Payment Dates -
Monthly Payments. Utility business/occupation taxes for gas,
telephone, electricity, water, TV cable and wastewater due on a
monthly basis.
5.02.230 Public Work Contracts - Payment of Fee and Tax
Before Final Payment. Language was changed to delete warrant
payment procedure.
5.02.240 Extension Time For Payment - Interest - Penalty
for Late Payment. Penalty for failure to pay taxes was changed to
include license revocation.
5.02.250 Recordkeeping Requirements. The retention
period for gambling game records is reduced from six months to four
months to be consistent with the State Gambling Commission
requirements.
5.02.290 Overpayment of Tax. Slight grammar change.
5.02.310 Appeals. Duplicate language regarding Hearings
Examiner decisions was removed.
5.02.315 Quitting Business - Successors. Replaces
5.02.260 Sale or Transfer of Business. Successors who purchase an
existing business or stock of goods are responsible for outstanding
taxes that the seller of the business fails to pay to the City.
5.02.320 Notice Requirements. Slight grammar change.
5.02.360 Revocation of Business License - Conditions.
Non-payment of taxes owed under Titles 3 and 5 are grounds for
revocation.
5.02.370 Violation - Penalties. This section defines
which violations of this chapter constitute misdemeanors or civil
infractions.
APPROVED by the city Council of the City of Bremerton this 16
day of October, 1991.
PASSED by the City Council of the City of Bremerton this 23
day of October, 1991.
LYNN HORTON, Council President
APPROVED this day of October, 1991.
LOUIS MENTOR, Mayor
ATTEST:
KATHLEEN L. McCLUSKEY, City Clerk
AN ORDINANCE amending Bremerton Municipal Code Chapter 5.02and repealing
Chapter 3.92.
THE CITY OF BREMERTON DOES HEREBY ORDAIN:
Section 1. Repeal. Chapter 3.92 of the Bremerton Municipal Code is hereby
repealed in its entirety.
Section 2. Amendment. Chapter 5.02 of the Bremerton Municipal Code is hereby
amended to read as follows:
5.02.020 DEFINITIONS. In construing the provisions of this chapter, save when
otherwise declared or 'clearly apparent from the context, the following definitions shall be
applied:
(n) Sale, Casual or Isolated Sale.
(1) "Sale" means any transfer of the ownership of or title to property for a
valuable consideration, and includes any activity classified as a "sale at retail" or "retail sale"
under subsection (o) of this section. It includes conditional sale contracts, leases with
options to purchase, and any other contract under which possession of the property is given
to the purchaser but title is retained by the vendor as security for the payment of the
purchase price. It also includes furnishing of food, drink or means for compensation,
whether consumed upon the premises or not.
(2) "Casual or isolated sale" means a sale made by a person who is not
engaged in the business of selling the type of property involved, as defined by RCW
82.04.040.
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(p) "Successor" means any person who shall, through direct or mesne conveyance,
purchase or succeed to the business, or portion thereof, or the whole or any part of the
stock of goods, wares or merchandise or fixtures or any interest therein of a taxpayer
quitting business, selling out, exchanging or otherwise disposing of his business. Any person
obligated to fulfill the terms of a contract shall be deemed a successor to any contractor
defaulting in the performance of any contract as to which such person is surety or guarantor.
The word "successor" includes all persons who acquire the taxpayer's equipment or
merchandise in bulk whether they operate the business or not, unless the property is
acquired through insolvency proceedings or regular legal proceedings to enforce a lien,
security interest, judgment or repossession under a security agreement.
5.02.030 BUSINESS LICENSE - REQUIRED - APPLICATION AND FEE. No
person, whether subject to the payment of tax or not, shall engage in any business or activity
in the city without having first obtained and being the holder of a valid and subsisting
license to do so, to be known as a "business license," issued under the provisions of this
chapter, as hereinafter provided. The application fee is to be set at tweaty-five thirty dollars
per year and prorated per month as needed, and is to be nonrefundable, whether or not the
who shall forward copies tO all affected departments within five (5) days of filing. Each
department shall review and respond to the application within fourteen (14) days of receipt
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of such application with a recommendation to the Treasurer based on its investigation.
Upon issuance, the license shall be valid until the expiration date, which will be December
31st of any given year, and as long as the person to whom the license is issued continues in
business and pays the license fee or occupation tax due pursuant to the provisions of this
chapter.
5.02.050 BUSINESS LICENSE - SEPARATE REQUIRED WHEN
TRANSFERABILITY.
(a) The license shall be nontransferable. In case business is transacted at two or
more separate places by one taxpayer, a separate certificate for each place at which business
is transacted with the public shall be required, u.., c ......
........... },t, ...........,~ ...... ., ......... rc-qu~r~-A. Each license shall be number ,
shall show the expiration date, shall show the name, place and character c,f b'aa:.nca~ c,f thc
~ such other information as the Treasurer shall deem necessary, and shall at all
times be conspicuously posted in the place of business for which it is issued.
(b) Where a ~ .... c ,,.,~: ..... ~, ,u~ ,; ...... pl
v ............................. the licensee's ace of business is
changed the licensee shall-~"'~ ,^ ,u~ + ........... .~
obtain a new license pursuant to BMC 5.02.030. A new ~"*;~'~*~
(c) No person to whom a license has been issued pursuant to this chapter shall suffer
or allow any person for whom a separate license is required to operate under or display such
license, nor shall such other person operate under or display such license.
09 ~'~'~ 12VEl IT~lnIt'~'kTO r1'~g PTJ ~ 'r~r~EO n rsnI T/'a A PTI I'T~V OCCUPATION TAX
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EXEMPTIONS. The following shall be exempt from the occupation taxation provisions
of this chapter:
...... ; ....... ' '~ Income derived from insurance businesses upon
which a tax based on gross premiums is paid to the state; Provided, however, That the
provisions of this section shall not exempt any person engaging in the business of
representing any insurance company from tax liability, whether acting as broker or solicitor
for such companies; and Provided further, That the provisions of this subsection shall not
exempt any bonding company from tax with respect to gross income derived from the
completion of any contract as to which it is a surety, or as to any liability as successor to the
liability of the defaulting contractor;
(-g-)(b) Any fruits, vegetables, berries, butter, eggs, fish, milk, poultry, meats, or any
farm produce or edibles raised, caught, produced or manufactured and sold by any farmer
or gardener;
(-3)~ Any person in respect to the business of conducting boxing contests and
sparring and/or wrestling matches and exhibitions for the conduct of which a license must
be secured from the State Athletic Commission;
(4)~ Any person in respect to the business of conducting race meets for the
conduct of which a license must be secured from the State Horse Racing Commission;
¢5)~ Any person in respect to his employment in the capacity of an employee or
servant, as distinguished from that of an independent contractor;
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^~;~A ..~A~ ~A ~;~-;~ I. .... ;.,4- .... .~ T3r~ATT '3,,4 1~ f~l~-~ "3A 1~ 1A~;~1..~;..~ :~ re. Ak
~ Amounts defiv~ from the lmse, ren~ or ~e of r~ es~te; Provided,
however, That nothing herein sh~l be constm~ to ~low a d~uction of amounts defiv~
from engaging in ~y business wherein a mere license to use or enjoy r~ prope~y is
gr~t~ or to ~low a d~uction of amounts r~eiv~ as commissions from the ~e or ren~
of r~ estate;
~ Casu~ or Isolat~ S~es. The term "casu~ or isolat~ ~es" is defin~ by
RCW 82.04.040 as a ~e made by a person who is not engag~ in the business of selling
the type of pro~y involve. Any ~es which ~e routine ~d continuous must be
consider~ to be ~ integr~ p~ of the business operation ~d ~e not msu~ or isolat~
s~es.
~ Revenues r~eived from municipal utility grits.
5.02.070 OCCUPA~ON TAX - ~O MUST PAY - AMOUr. There is hereby
levi~ u~n ~d there sh~l be coll~t~ from eve~ ~rson as hereinafter provid~ for the
act or privilege of engaging in business activities within the city, whether his office or place
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of business be within and/or without the city, an occupation tax, sometimes herein referred
to as the "tax, "in amounts to be determined by application of the rates given against the
value of products, including byproducts, gross proceeds of sales or gross income of the
business, as the case may e, ............................ v ...... ~ ...... ~ ........ . ......
(j) Upon every person, firm or corporation engaged in the sale of manufactured or
natural gas within or partly within the corporate limits of the city, a business and occupation
tax in addition to any franchise tax now imposed upon the business· Such tax shall be equal
to six (6) percent of the total gross income generated within the city.
(k) U_rmn every person, firm or corporation engaged in carrying on a telephone
business for hire or for sale of a commodity or a service within or partly within the
corporate limits of the city, a tax for the privilege of so doing business, as defined in this
section:
(1) Upon telephone business, there shall be levied a tax equal to six (6)
percent of the total gross income rendered within the City· Gross operating revenues for
this purpose shall not include charges which are passed on to the subscribers by a telephone
company pursuant to tariffs required by regulatory order to compensate for the cost to the
company of the tax imposed by the ordinance codified in this section.
(2) "Telephone business" means the business of providing access to a local
telephone network, local telephone network switching service, toll service, or coin telephone
services, or providing communication transmission for hire, via a local telephone network.
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toll line or channel, cellular phone network or similar communication or transmission
system. It includes cooperative or farmer line telephone companies or associations
operating an exchange. "Telephone business" does not include the providing of competitive
telephone service, nor the providing of cable television service.
(3) "Competitive telephone service" means the providing by any person of
telephone equipment, apparatus, or service, other than toll service, which is of a type which
can be provided by persons that are not subject to regulation as telephone companies under
RCW Title 80 and for which a separate charge is made. Competitive telephone service shall
be taxed under the provisions of BMC 5.02.070(c), (d) or (i).
(4) "Deductions." In computing the telephone tax, there shall be' deducted
from the gross operating revenues the following items:
i. The amount of credit losses and uncollectibles actually sustained by the
taxpayer;
ii. Amounts derived from transactions in interstate or foreign commerce
or from any business which the city is prohibited from taxing under the Constitutions of the
United States of the state of Washington. (Ord. 2169 § 4, 1956).
iii. Amounts derived from that portion of network telephone service, as
defined in RCW 82.04.065, which represents charges to another telecommunications
company, as defined in RCW 80.04.010, for connecting fees, switching charges or carder
access charges relating to intrastate toll telephone services, or for access to, or charges for,
interstate services or charges for network telephone service that is purchased for the purpose
of resale.
(1) Upon every person, firm or corporation engaged in the electric light and power
business within the corporate limits of the city, an annual tax equal to six (6) percent of the
total gross income rendered within the City.
(1) "Deductions." Any income derived from interstate or foreign commerce,
or any amounts paid by the taxpayer to the United States Government as an excise tax
levied or imposed upon the sale or distribution of property or services, may be deducted
from the total gross income upon which the tax is computed.
(m) Upon every person, firm or corporation, including the City, engaged in the
business of providing wastewater utility service within the corporate limits of the city, a tax
for doing business. The tax levied will be equal to six (6) percent of the total gross income,
during the tax year.
(n) Upon every person, firm or corporation, including the City, engaged in the
business of providing water utility service within the corporate limits of the City, a tax for
doing business. The tax levied will be equal to six (6) percent of the total gross income
during the tax year.
(o) Upon every person, firm or corporation engaged in the television cable business
within the corporate limits of the City an annual tax of two (2) percent of the total gross
income commencing January 1, 1992.
5.02.080 OCCUPATION TAX- TAXABLE TRANSACTIONS DESIGNATED
FOR CITY VENDORS. Except where such tax is otherwise levied and collected by the city
from such person, there is hereby levied upon and there shall be collected from every
person, as set forth and provided in Section 5.02.070of this chapter, a tax on the act or
privilege of engaging in business activities and transactions with the city involving the
purchase of materials, supplies, equipment, improvements and other contractual services.
Such tax shall be levied on the privilege of accepting and executing the contract, and shall
be collected whether such business activities or transactions occur or take place within or
without the city, and whether or not such person has his office or place of business within
or without the city. Any person engaging in such business activities and/or transactions with
the city shall be taxed on the contractual transactions in the same manner and form under
the same rules and regulations and at the same rates of tax as if they were doing business
within the city.
~1~ ~.f ~ .... J~- .... ,4 ~. ~-...~1 ...... ;~-!,.;-- ^. ~,~-1 ..... ;+t..;~ +1. ....... ~^ 1;~;~-~ ~.~ ~-1-,,~
5.02.110 DETERMINATION OF VALUE OF PRODUCTS.
(b) In the above cases, the value shall correspond as nearly as possible to the gross
proceeds from sales in the city of similar products of like quality and character, and in
similar quantities by other taxpayers, plus the amount of subsidies or bonuses ordinarily
payable by the purchaser or by any third person with respect to the extraction, manufacture
or sale of such products. The Treasurer shall prescribe uniform and equitable rules for the
purpose of ascertaining such values.
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5.02.130 OCCUPATION TAX - DEDUCTIONS. In computing the occupation tax,
there may be deducted from the measure of tax the following items:
(b) Amounts derived from bona fide initiation fees, dues, contributions, donations,
tuition fees and endowment funds of any organization operated for charitable, educational
or other purposes which is exempt from taxation pursuant to Section 501(C)(3) of the
Internal Revenue Code of 1954, as amended. The provisions of this subsection shall not be
construed to exempt any person, association or society from tax liability upon selling tangible
personal property or upon providing facilities or services for which a special charge is made
to members or others; provided that dues which are for or graduated upon the amount of
service rendered by the recipient thereof are not permitted as a deduction hereunder;
(d) The amount of credit losses actually sustained by taxpayers whose regular books
of account are kept upon an accrual basis~ except those who are taxed under the provisions
of BMC 5.02.070 O) - (o).
5.02.140 LICENSE FEE OR OCCUPATION TAX -IMPOSITION. Any person
engaging in any business activity within the city shall pay, on a quarterly basis, the greater
of a five-dollar license fee or the occupation tax, if any, imposed by this chapter, unless such
person makes an annual return pursuant to approval of the Treasurer. Any person making
an annual return shall pay, on an annual basis, the greater of a twenty-dollar license fee or
the occupation tax, if any, imposed by this chapter. Exempt from this minimum quarterly
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license fee or occupation tax are nonprofit organizations whose business/occupation tax
liability is less than five dollars for any one quarter.
5.02.150 BUSINESS LICENSE -QUARTERLY PAYMENTS. The license fee
imposed by this chapter, except the ten thirty dollars required to accompany the application,
shall be due and payable in quarterly installments and remittance therefor shall be made
on or before the last day of the month next succeeding the end of the quarterly period, that
is, on October 31st, January 31st, April 30th, and July 31st of each year.
5.02.160 RULES AND REGULATIONS - TREASURER AUTHORITY. The
Treasurer shall have the power, and it shall be his duty, from time to time to adopt, publish
and enforce rules and regulations not inconsistent with this chapter for the purpose of
carrying out the provisions hereof, and it shall be unlawful to violate or fail to comply with
any such rule or regulation·
5.02.170 ANCILLARY ALLOCATION - TREASURER AUTHORITY. To prevent
or reduce overlapping municipal taxation, the Treasurer, at his or her discretion, is
authorized to:
5.02.190 ANNUAL RETURNS AUTHORIZED WHEN. Whenever the total tax
for which any person is liable under this chapter qualifies him for an annual return, in the
judgment of the Treasurer and upon request of the taxpayer, an annual return may be made.
5.02.200 OCCUPATION TAX - QUARTERLY PAYMENT DATES - MONTHLY
PAYMENTS. The occupation tax imposed by this chapter, except the ten- thirty dollars
required to accompany the application, shall be due and payable in quarterly installments,
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and remittance therefor shall be made on or before the last day of the month next
succeeding the end of the quarterly period in which the tax accrued, that is, on October 31st,
April 30th and July 31st and January 31st of each year. The remittance shall be made as
provided in this chapter, and shall be accompanied by a return on a form to be provided
and prescribed by the Treasurer. To the return, the taxpayer will be required to swear and
affirm that the information therein given is full and true and that the taxpayer knows the
same to be so. Utility business and occupation taxes imposed under BMC 5.02.070(j),(k},
(1} (m} (n) and (o} are due in monthly installments. Each month's taxes shall be paid on
or before the twenty-fifth day of the following month.
5.02.220 OCCUPATION TAX- METHOD OF PAYMENT.
(a) The occupation tax payable under this chapter shall, at the time the return is
required to be filed hereunder, be paid to the city by bank draft, certified check, cashier's
check, personal check or money order, or in cash. If payment is made by draft or check, the
tax shall not be deemed paid unless the check or draft is honored in the usual course of
business, nor shall the acceptance of any sum by the city be an acquittance or discharge of
the tax unless the amount of payment is in the full and actual amount due. The return shall
be presented to the Treasurer, who shall endorse thereon the date and amount of payment
received by him and file the same.
(b) The Treasurer is authorized, but not required, to mail to taxpayers forms for
applications for business licenses and forms for tax returns, but failure of the taxpayer to
receive any such forms shall not excuse the taxpayer from making application for and
securing the business license required, or making returns and payments of the license fee
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or tax when and as due hereunder.
5.02.230 PUBLIC WORK CONTRACTS PAYMENT OF FEE AND TAX
BEFORE FINAL PAYMENT. The Treasurer shall, before issuing any ':;~,~t ....... ~, a
final payment to any person performing any public work contract for the city, require such
person to pay, in full, all license fees or taxes due under this chapter from such person on
account of such contract or otherwise, and shall require such taxpayer to file with the
Treasurer a verified list of all subcontractors supplying labor and/or materials to the
taxpayer in connection with such public work.
5.02.240 EXTENSION TIME FOR PAYMENT -INTEREST -PENALTY FOR
LATE PAYMENT.
(a) The Treasurer, for good cause shown, may extend the time for making and filing
any retUrn as required under this chapter, and may grant such reasonable additional time
within which to file such returns as he may deem proper; Provided, That any extensions in
excess of thirty days shall be conditioned upon payment of interest of one percent for each
thirty days or portion thereof on the amount of the tax from the date upon which said tax
became due. 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:
1-30 days, 10% of tax due, minimum penalty of $3.00;
31-60 days, 15% of tax due, minimum penalty of $4.00;
61 days or more, 20% of tax due, minimum penalty of $5.00.
(b) The Treasurer shall notify the taxpayer by mail of the amount of any penalties
13
so added or assessed, and the same shall become due and shall be paid within ten days from
the date of such notice.
(c) In addition to this penalty, the Treasurer may charge the taxpayer interest of one
percent of all taxes and fees due for each thirty-day period or portion thereof that such
amounts are past due.
(d) ~,ll .... ~-~ ~1 ......... ~- .1~ ~,,11 ~l:' ~11 + ........ ~fl ~.,,.1 .... 114 .....
.,:~l~-:~--,tx,..~x~a,.sn~,s, ~,.t~4: ~.l.:~.,,~to ..... o,.~,,,...:^- The taxpayer's business license shall be revoked if tax payment is
not received sixty days following the day the tax amount initially became due.
5.02.250 RECORDKEEPING REQUIREMENTS.
(a) It shall be the duty of every person who is required to obtain a business license
or who is liable for any fee or tax imposed by this chapter, to keep and preserve for a
period of five years such books and records as will accurately reflect the amount of his gross
income, gross proceeds of sales or values of products, as the case may be, and from which
can be determined the amount of any fee or tax for which he may be liable under the
provisions of this chapter; Provided, however, That any taxpayer utilizing punchboards and/or
pull-tabs taxable under Chapter 3.72 of this code and this chapter may,...~* ...~":~ ..~....~..,^~*:~ retain
unsold punchboards and/or pull-tab chances for the six four consecutive months last passed,
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...u ,~. : ..... ~.... .. ~.. ,~.~.. ~..,~] ..~.4...~ ~.~.:~., , .... ~;, The term "books and records," as
used in this section, includes but is not limited to the taxpayer's copies of his federal income
tax returns, federal excise tax returns, state excise tax returns, city excise tax returns, and
copies of the income tax and excise tax audits made by the United States or state of
Washington and furnished to such person. The taxpayer's books and records shall be open
for examination at all reasonable times by the Treasurer or his duly authorized agent.
Co) In the case of any taxpayer who does not keep the necessary books and records
within the city for examination, it shall be sufficient if such person produces the same within
the city as instructed or required by the Treasurer, or if such person bears the cost of
examination by the Treasurer's agent at the place where such books and records are kept,
provided that the person electing to bear such cost shall pay, in advance, to the Treasurer
the estimated amount thereof, including round-trip fare, lodging, meals, and incidental
expenses, subject to adjustment upon completion of the examination.
(c) Any taxpayer who fails, neglects or refuses to produce such books and records,
either within or without the city, in addition to being subject to ot.h~r--~h,i~ criminal
penalties provided by this chapter, is subject to a jeopardy fee or tax assessment by the
Treasurer under the provisions of this chapter, which jeopardy assessment shall be deemed
prima facie correct and shall be the amount of fee or tax owing the city by the taxpayer
unless he can prove otherwise by competent evidence.
The taxpayer shall be notified by mail by the Treasurer of the amount of tax so
determined by jeopardy assessment, together with any penalty and/or interest, and the total
of such amounts shall thereupon become immediately due and payable.
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G t'~"') "')~-~'~ C~AT~' t"~D rl~*D A*I~TC~*~D ~1~ T~TTC~T'~T~'C~C~ TT.~ ~-1~ ~,'~1~ ~.. ~-..~.,~,.,4~.. ~1.,..~,~
5.02.270 APPLICATIONS AND RETURNS CONFIDENTIAL.
(a) The returns made to the Treasurer pursuant to this chapter shall not be made
public, nor shall they be subject to the inspection of any person except the city attorney,
treasurer, business license inspector, auditor or the authorized agents thereof, or to the
police chief or the authorized agents thereof during the course of an official investigation,
or to the proper office of the Internal Revenue Service of the United States, or to the
proper tax department of any state, city, town or county for official purposes, but only if the
statutes of such other state, city, town or county, as the case may be, grants substantially
similar privileges to the proper officers of this city. The foregoing, however, shall not
prevent persons authorized to inspect applications and returns from giving facts or
information in evidence in any court action involving license fees or taxes imposed under
this chapter, or involving any department of the state, if such facts and information are
relevant to the issues in such cases.
Co) Applications made to the Treasurer pursuant to this chapter shall not be made
public, except information regarding the owner's name, business address and telephone; nor
shall they be subject to the inspection of any person, except the proper city agents in the
course of their duties, or to the proper office of the Internal Revenue Service of the United
16
States, or to the proper tax department of any state, city, town or county for official
purposes, but only if the statutes of such other state, city, town or county, as the case may
be, grants- substantially similar privileges to the proper officers of this city.
(c) It is unlawful for any person to make public or to inform any other person as to
the contents of any information contained in or to permit inspection of any application or
return except as in this section authorized, or whenever required by RCW 42.17, the Public
Disclosure Act.
5.02.280 UNDERPAYMENT OF TAX.
(a) If, upon examination of any returns or from other information obtained by the
Treasurer it appears that a tax or penalty has been paid less than the properly due amount,
the Treasurer shall assess against the taxpayer such additional amount found to be due and
shall add thereto interest at the rate of one percent for each thirty days or portion thereof,
compounded monthly, from the respective due date of such additional amount until the date
of such assessment. The Treasurer shall notify the taxpayer by mail of the additional
amount, and the same shall become due and shall be paid within ten days from the date of
notice, or within such further time as the Treasurer may provide. If payment is not received
by the Treasurer by the due date specified in the notice, the Treasurer shall add a penalty
of ten percent of the amount of the additional tax found due. If the Treasurer finds that
all or any part of the deficiency resulted from an intent to evade the tax payable hereunder,
a further penalty of fifty percent of the additional tax found to be due shall be added.
(b) No assessment or correction of an assessment for additional taxes due may be
made by the Treasurer more than five years after the close of the tax year, except:
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(1) Against a taxpayer who has not been licensed as required by this chapter;
(2) lJpon a showing of fraud or misrepresentation of a material fact by the
taxpayer; or
(3) Where a taxpayer has executed a written waiver of such limitation.
5.02.290 OVERPAYMENT OF TAX. If, upon application by a taxpayer for a
refund or for an audit of his records, or upon an examination of the returns or records of
any taxpayer, it is determined by the Treasurer that within two years immediately preceding
the receipt by the Treasurer of the application by the taxpayer for a refund or for an audit,
or in the absence of such application, within the two years immediately preceding the
commencement by the Treasurer of such examination, a tax has been paid in excess of that
properly due, the excess amount paid within such period of two years shall be credited to
the taxpayer's account, or shall be refunded to the taxpayer, at his option. No refund or
credit shall be allowed with respect to any payment made to the Treasurer more than two
years before the date of such application or examination. Where a refund or credit may not
be made because of the lapse of said two-year period, the amount of the refund or credit
which would otherwise be allowable for the portion of the statutory assessment period
preceding the two-year period may be offset against the amount of any tax deficiency which
may be determined by the Treasurer for such preceding period. Interest upon any such
refund or credit shall be allowed ~y the treast:rcr at the rate of three percent per year..
5.02.300 FAILIJRE TO MAKE RETURN. If any taxpayer fails, neglects or refuses
to make and file his return as and when required under this chapter, the Treasurer is
authorized to determine the amount of tax payable, together with any penalty and/or
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interest assessed under the provisions of this chapter and, by mail, to notify such taxpayer
of the amount so determined, which amount shall thereupon become the tax and penalty
and/or interest and shall become immediately due and payable.
5.02.310 APPEALS. Any taxpayer aggrieved by the amount of the fee or tax found
by the Treasurer to be required under the provisions of this chapter may file a written
appeal with the office of the hearing examiner within fourteen calendar days from the time
such taxpayer was sent written notice of such amount. Such notice shall also contain the
taxholder's appeal fights. The hearing before a hearing examiner shall be conducted in
accordance with the procedures for conducting hearings on appeals of administrative
decisions in the Administrative Procedures Ordinance of the city (Chapter 2.84). The
determination appealed from shall be regarded as prima facie correct. The examiner may
reverse or modify an action of the Treasurer and ascertain the correct amount of the fee or
tax due if the Treasurer's determination violates the terms of this chapter or is contrary to
5.02.315 QUIT'FING BUSINESS - SUCCESSORS. Whenever any taxpayer quits
business, sells out, exchanges or otherwise disposes of his business or his stock of goods, any
tax payable hereunder shall become immediately due and payable, and such taxpayer shall,
within ten days thereafter, make a return and pay the tax due. Any person who becomes
a successor to such business shall become liable for the full amount of the tax and withhold
from the purchase pace a sum sufficient to pay any tax due from the taxpayer until such
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time as the taxpayer shall produce a receipt from the Treasurer showing payment in full of
any tax due or a certificate that no tax is due If the tax is not paid by the taxpayer within
ten days from the date of sale, exchange or disposal, the purchaser or successor shall
become liable for the payment of the full amount of tax. The payment thereof by the
purchaser or successor shall, to the extent thereof, be deemed a payment upon the purchase
price. If such payment is greater in amount than the purchase price, the amount of the
difference shall become a debt due the purchaser or successor from the taxpayer.
A successor shall not be liable for any tax due from the person from whom he has
acquired a business or stock of goods, if he gives written notice to the Treasurer of such
acquisition and no assessment is issued by the Treasurer within six months of receipt of such
notice against the former operators of the business and 'a copy thereof mailed to such
successors.
5.02.320 NOTICE REQUIREMENTS. Any notice required by this chapter shall be
mailed to any taxpayer by ordinary mail, addr¢.~:,c~ tc, using the address of the taxpayer as
shown by the records of the Treasurer or, if no such address is shown, to such address as
the Treasurer is able to ascertain by reasonable effort. Failure of the taxpayer to receive
such mailed notice shall not release the taxpayer from any tax or penalties thereon, nor shall
such failure operate to extend any time limit set by the provisions of this chapter.
5.02.360 REVOCATION OF BUSINESS LICENSE - CONDITIONS. The
Treasurer may revoke or suspend the business license issued to any person engaged in
business activities within the city who is in default in any payment of any license fee or
....... · : ...... ~' ...... '~- tax owed under Title 3 or 5 of the Bremerton Municipal Code;
2O
or who shall fail to comply with any of the provisions of this chapter; or where any licensee
or employee of the licensee is engaged in any conduct which violates any state or local laws
or ordinances at the licensee's place of business, and of which the licensee has actual or
constructive notice; or upon the recommendation of the county health department that such
business is being managed, conducted or maintained without regard to proper sanitation and
hygiene. In the event the Treasurer shall suspend or revoke the license, (s)he shall cause
to be served upon the licensee an order by certified mail which states the reasons therefor
and the licensee's appeal rights. Such revocation or suspension shall take effect fourteen
calendar days from the date of receipt of notice by certified mail from the Treasurer unless
the licensee files a written appeal with the office of the hearing examiner before the
effective date of the Treasurer's administrative decision of revocation or suspension. If a
timely appeal is filed, a hearing before an examiner shall be scheduled and shall be
conducted in accordance with the procedures for conducting hearings on appeals of
administrative decisions in the Administrative Procedures Ordinance of the city (Chapter
2.84). A licensee who has been licensed in the preceding license year may continue to
engage in the activity for which the license is required, pending decision by the examiner,
unless the Treasurer determines that a clear, substantial and imminent hazard to the health,
safety, welfare, privacy or property of any person would result. The administrative decision
appealed from shall be regarded as prima facie correct. The examiner may affirm or deny
the Treasurer's decision to suspend or revoke a license. The decision of the examiner shall
be final unless a petition for reconsideration by the examiner is accepted or appeal of the
decision is taken to the City Council pursuant to the provisions of the Administrative
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Procedures Ordinance.
5.02.370 VIOLATIONS - PENALTIES.
(a) It sh~l be unlawful:
(1) For ~y ~rson to engage in business without having ob~n~ a
business license or for a ~rson to engage in business after revocation
of a business license. Such person will be guilty of this violation for
tach day dudng which the business is so engag~ or c~ on.
(2) For the president, vice-president, s~re~, ~msurer, or other officer
of ~y comply to engage in business without having ob~n~ a
business license or after a business license has b~n revoke. Such
~rson will be guilty of this violation for tach day dudng which the
business is so engag~ or c~ on.
(3) For ~y ~rson to intention~ly defraud the City or intention~ly evade
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the payment of any tax or part thereof.
(4) For any person to aid or abet another in any attempt to intentionally
defraud the City or intentionally evade the payment of any tax or any
part thereof.
(5) For any person to fail to keep and preserve books and records in
accordance with RCW 5.02.250,or for any person to fail or refuse 'to
permit the examination of any book, paper, record or other data by the
City.
(6) For any person to make any false or fraudulent return or false
statement in any return, with intent to defraud the City or evade the
payment of any tax or part thereof.
(b) Any person violating any of the provisions of subsection (a) shall be guilty of a
misdemeanor.
(c) In addition to the foregoing penalties, violation of any other provisions of this
chapter shall constitute a civil infraction.
APPROVED by the City Council of the City of Bremerton this / ~> day of
PASSED by the City Council of the City of Bremerton this ,~: day of
.... i ,~1,~-. , 1991.
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LYNN HORTON, Council President
LOUIS MENTOR, Mayor
ATTEST:
KATHLEEN McCLUSKEY, C~y Clerk