HomeMy WebLinkAbout2385 AN ORDINANCE relating to and providing for the
exaction and collecti~ of a license upon the
act or privilege of engaging in certain business
activities, occupations, pursuits, and privileges,
amending Sections~ il and 16 and paragraph (a) of
Section 8 of Ordinance ~1917 as amended.
THE CITY OF BREMERTON DOES ORDAIN:
SECTION 1. That paragraph (a)~ of Section 8 of Ordinance
No. 1917 as amended is hereby~ amended to. read as follows:
Section 8. Exemptions: The provisions of this
ordinance shall not apply to:
(a) Any person engaging in any business
activity where the value, of products, gross pro-
ceeds of sales, or gro~s income of the business
is less than Three.H~n~red Dgllars ($300.00) per
month; provided, ih~v~r, that, where one person
engages in more than one business activity and
the combined measures of tax applicable to such
businesses equal or exceed Three Hundred Dollars
($300.00) per month, no ex~tion from the amount
of tax is allOWgd ~nder this provision; Provided,
further, That any person claiming exemption under
the provisions of~%~s' subsection may be required
by the City TreaSurer to file returns as pro-
vided herein, eve~'~ough no tax may be due.
SECTION 2. That Section 1I of Ordinance No. 1917 as amended
be and the same is hereby amended to read as follows:
Section 11. Quarterly payments of Business
License Fee. The license fee ~ tax imposed by this
ordinance, except the One Dollar ($1.00) required to
accompany the application for the license, shall be
'due and payable in q~arterly installments, and
remittance therefo~ shall be made on or before the
fifteenth day of the month next succeeding the end
of the quarterly Peri0~ inl which the tax accrued.
The remittance shall be made as hereinafter provided
and shall be acc .o~. an~'ed by a return on a form to be
provided by the Treasurer. To the return the tax-
payer shall be requir~ ~o swear or affirm that the
information theref~.?g~i~.~s~-~ll and true, and that
the taxpayer knows the Sm~e to be so.
Whenever the total tax for which any person is
liable under this ordinance does not exceed the sum
of Two Dollars ($2.00)~ for two or more quarterly
periods, an annual return may be made upon written
request and subject to the approval of the City
Tr ea s ur er.
Whenever a 'taxpayer co~ences to engage in
business during any quarterly period, his first return
and the tax shall be based upon and cover the portion
of the quarterly period during which he is engaged in
bus ine s s.
First payments and returns under this ordinance
shall be made on or before April 15, 1960, for business
during the months of January, February, and March 1960.
SECTION 3. Section 16 of Ordinance No. 1917 as amended is
hereby amended to read' as follows:
Section 16. Sale or Transfer of Business. Upon
the sale or transfer during any quarterly period of a
business on account of which a license fee or tax is
hereby required, the purchaser or transferee shall, if
the fee or tax has not been paid in full for said
quarterly period, be responsible for the payment of
the fee or tax for that portion of the quarterly period
d~ring which he carries on such business.
APPROVED on first reading this 13th day of January, 1960.
PASSED AND APPROVED by the City Council of the City of
Bremerton, signed by the Mayor and attested by the City Clerk in
authentication of such passage this 9~th day of January, 1960.
H. O. DOMSTAD, Mayor
ATTEST:
E. H. '¥. McGO~AN,-City Clerk