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Jerry Wheeler
ORDINANCE NO.
AN ORDINANCE amending Section 3 of Ordi-
Dace No. 3187 providing for a gambling tax
deduction for bad debts andthe proof required
to obtain such deduction.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF BREMERTON:
SECTION 1: Section 3 of Ordinance No. 3187 is hereby
amended to read as follows:
SECTION 3. Tax to be computed and paid quarterly-exceptions
deductions. Each of the various taxes imposed by this ordinance
shall be computed on the basis of activity during each calendar
quarter year, shall be due and payable in quarterly in~tall~ents,
and remittance therefor, together with return forms, shall!be
made to the City of Bremerton, Washington, on or befOre the last
day of the month next succeeding the quarterly period in which the
tax accrued, that is, on January 31, April 30, July 31, and October
31 of each year: PROVIDED, That the following exceptions to this pay-
ment schedule shall be allowed, or required:
(a) Except as provided in (b) below, whenever any
person, association or organization taxable hereunder conducting
or operating a taxable activity on a regular basis discontinues
operation of!that taxable activity for a period of more tha~
three (3) consecutive weeks, or quits business, sells out, or other-
wise disposes of its business or terminates the business, any tax due
hereunder shall become due and payable, and such taxpayer shall,
within ten days thereafter, make a return and pay the tax due.
(b) Whenever it appears to the City Treasurer that the
collection of taxes from any person, association or organization
may be in jeopardy, the City Treasurer, after not less than thirty
(30) days notice to the taxpayer, is authorized to require that
taxpayer to remit taxes and returns at such shorter intervals than
quarterly or annually, as the City Treasurer shall deem appropriate
under the circumstances.
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(c) There shall be allowed as a deduction for the
various taxes imposed by this ordinance an amount equal to the amount
of bad debts suffered by any such person, association or organization
engaged in such activity as a result of their being unable to collect
galling debts. Such deduction shall be allowed to be computed and
taken on the tax return for the fourth quarter of each calendar year.
Such deduction shall not be allowed unless the person, association or
organization engaging in such activities shall first cause to be
prepared and filed with said fourth quarter tax return an affidavit,
in form satisfactory to the City Treasurer, setting forth the amount of
bad debts suffered by such person, association or organization.
APPROVED by the City Council on first reading this /0~
day of ~U~~ , 1977.
PASSED by the City Council of the Ci~ of Bremerton,
signed by the Mayor and attested by the City Clerk in authentication
of such passage this ~day of ~U ~ , 1977.
ATTEST:
G. , City
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