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HomeMy WebLinkAbout1917 0RDIN~CE NO. 1917 AN 0RDIE'~'CE relating to and providing for the exaction and collection of a license upon the act or privilege bi' engaging in certain 'business activities, occupations, pursuits and privileges; providing the necessary administrative machinery I'or the collection and eni'orcement bi~ the licenses hereunder; declar- ing certain acts in connection therewith unlawful and providing penalties; re- pealing Ordinance No. 1900 and all other ordinances or parts of ordinances in con£1ict therewith and declaring an emergency. THE CITY OF BREMERTON DOES ORDAIN: Section 1. Exercise of Revenue License Power. The provisions of this ordinance shall be deemed an exercise of the power of the City of Bremerton to license for revenue. Section 2. Enumeration of Persons Subject to the Tax, On and after the first day of February, l~51, ii' this ordinance is then in effect, otherwise on and after the effective date ~this ordinance there is hereby levied upon m~d shall be collected from and paid as hereinafter provided by every person on account and for the privilege of engaging in business activities a license fee or occupation tax, sometimes herein referred to as the "tax", in amounts to be determined by application bi' rates given against value o~' products, gross pro- ceeds of sale, or gross income bi' business, as the Case may be, for the two calendar months next preceding the beginning bi' each 0J-monthly period. (a) Upon every person engaging within this city' in 0usiness as an extract or; as to such persons the ~aount o~' the tax with respect to such business shall be equal to the value of the products, including by-products, extracted for sale or for commercial or industrial use, multiplied by the rate of one- tenth of one per cents The measure of the tax is the value bi' the products, including by- products, so extracted, regardless of the place of sale or the fact that de- liveries may be made to points outside the city. (b) Upon every person engaging within this city in business as a manu- facturer; as to such persons the amount of the tax with respect to such busi- ness shall be equal to the value of the products, including by-products, manufactured, multiplied by the rate of one-tenth bi' one per cent; The measure of the tax is the value o~' the products, including by- products, so manufactured regardless bi' the place bi' sale or the fact that de- liveries may be made to points outside the city; (c) Upon every other"person engaging in any other business within the city of Bremerton, the amount of the tax shall be equal to the gross income of said business or profession multiplied by the rate of one-tenth of one per- cent. "Any other business" as herein used, shall include, but shall not be limited, to sales at retail and wholesale, the rendering of professional ser- vices and others, printing and publishing, construction and repair of proper- ty real, or personal. Section 3. Def~.nitions. For purposes of this title, unless otherwise required by ~he conte~t: (a) The term "tax year" or "taxable year" shall mean either the calendar year, or the taxpayer's fiscal year when permission is obtained from the City Treasurer to use an I'iscal year in lieu bi' the calendar year; (b) The word "person" or word "company" herein used interchangeably, , means any individual, receiver, assignee, trustee in bankruptcy, trust, estate, firm, co-partnership, joint venture, club, company, joint s-rock company, busi- ness trust, m~icipal corporation, corporation, association, society, or any group of individuals acting as a unit, whether mutual, co-operative, fraternal, non-proI'it or otherwise and the United States or any instrumentality thereof, provided a valid tax may be levied upon or collected therefrom under the pro- visions of this ordinance. (c) The ~mrd "sale" means any.transfer of the ownership oi', title to, or possession oi' property i'or a valuable consideration. It includes conditional sale contracts, leases with option ~o purchase, and any other contract under which possession of the property is given to the purchaser but title is re- tained by the vendor as security l'or the payment oi' the purchase price. It sha±l also be construed to include the I'urnishing of food, drink, or meals for compensation whether consumed upon the ~remises or not. (d) The term "gross income of the business" means the value proceeding or accruing by reason o~' the transactian of the 'business engaged in and include gross proceeds of sales, compensation I'or the rendition of services, gains, Ordinance No. 1917 (Cch't) (1) Any person who purchases, acquires, owns, holds or uses any ar- ticle bi~ tangi01e personal property other than Z'or the purpose o~~ resale as tangible personal property in the regular course bi' business or for the pur- pose cz' constuning such property in producing for sale a new article of ~angib] personal property or a new substance, bi~ which such property becomes an ingre~ lent or component or is a chemical used in processing; (~) Any person engaged in the business o~' rendering professional personal services to persons (as distinguished from services rendered to pro- perty of persons). (~) Any person engaged in the business cz' contracting for ~he buil~ ins, repairing or improving o~~ any pu01icly owned street, place, road, highwa~ bridge or trestle which is used or t'o be used primarily ~or z'oot or vehicular traI'f'ic, in respect, ~owever, only to ~angi~le personal property used or con- sumed in such business; (4) Any person who is an owner, Lessee or has the right cZ' possess- ion to or an easement in real or personal property which is being constructed~ repaired, improved, cleaned, imprinted or otherwise altered by a person engag~ in business, excluding only the United States of ~terica, the State oz' ~¥ashin~ ton and its political subdivisions in respect to labor and services rendered their real property which isused or held for public road purposes; (o) The term "by-product" means any additional product, other than the principal or intended product, which results from extracting or manuI'acturing activities and which has a mar1~et value, without regard to whether o~not such additional product was an expected or intended result cZ' the extractS'nS or manufacturing activities. Section 4. Persons Engaged in Business Activities within Two or ~ore Paragraphs of Section 2. Every person engaging in activities which are withi~ the purview of the provisions cZ' two or more paragraphs a, b, and c, bi' Secti~ 2 shall be taxable tmder each paragraph applicable t~ereto. Section 5. Determination cZ' Values: The value of products extracted or manufactured shall be determined by the gross proceeds derived from the sale thereof, whether such sale is at wholesale or at retail, except: (a) Where such products are extracted or manufactured for commerci~ US~, (b) Where such products are shipped, transported or transI'erred ou! of the City or to another person, without prior sale or are sold under circum- stances such that the gross proceeds from the sale are not indicative cZ~ the true value of the subject matter of the sale. In the above cases the value shall correspond as nearly as possible to the gross proceeds from sales in this City o~' similar products of like qua~ ity and character, and in similar quantities by other taxpayers. The Treas. ur~ shall prescribe unii'orm and equitable rules for the purpose o~' ascertaining such values. Section 6. Business partly within City: Persons engaged in the busines of rendering services both within and without the city, or partially within and partially without the city, and maintaining an office or place bi~ busines within the city and not elsewhere, shall be taxable on the gross income from the business without regard to the place where the services are rendered; and such persons having an office or place of business inside the city and also elsewhere shall, i'or the purpose oZ' computing tax liability ~mder this ordin- ance, apportion to the city that portion of his gross income which is derived from services rendered within the city. Where such apportionment cannot be made by separate accounting methods, the taxpayer shall apportion to the city ~hat portion o~' his total income which the cost o~' doing business within the city bears to the total cost of doing business both ~ittzin and without the city. Persons maintaining an office, plant, warehouse or other business estab- lishment which is partly within and partly outside of the city, shall 0e tax- able on the value of products, gross proceeds of sales, or gross income of the business attributable to business within the city, ascertained either (i) by a segregation bi' business within and business outside the city, shown and supported by separate accounting records, or (ii) if such segregation cannot be practicably made, by an apportionment to the city oX' that part o~' ohe total value of products, gross proceeds of sales, or gross income oZ' the business rived z'rom business both within and outside the city (aa) in the proportion that the cost of doing business within the city bears to the cost iness both within and outside of the citj~, or (bb) when the sue of such appor. tionment factor is impractical or inequitable, by a fair and equitable appor- tionment bi~ such value, proceeds or income between business within the city and business outside bi' the city upon such basis, comparable in character to "that prescribed in (aa) a0ove, as shall be agreed upon by the treasurer and the taxpayer az'ter consideration of the facts. Ordinance No. 1917 (Cch't) Section V. Sales by consignee, 0ailee, or factor: Every consignee, bailee, or factor having either actual or constructive possession of tang- ible personal property, or having possession of the doc~uents bi° title there- to, with power to sell such tangible personal property in his or its own name and actually so selling, shall be deemed the seller of such tangible personal property within the meaning of this ordinance; and further, the consignor, bailor, principal or owner shall be deemed a seller of such property to the consignee, bailee or Factor. The burden shall be upon the taxpayer in every case to establish the fact that such taxpayer is no~ engaged in the business bi' selling ~angible per sonal property but is acting merely as broker or agent in promoting sales for a principal; such claim will be allowed only when the taxpayer'm accoun~ re- cords are kept in such manner as the Treasurer shall by general regulation pro vide. Section 8. Exemptions: The provisions bi' this ordinance shall not apply to: (a) Any person engaging in any business activity where the value of products, gross proceeds bi~ sales or gross income bi' the business is less than Six Hundred Dollars ($800.00) z'or a bi-monthly period: Provided, however, that where one person engages in more than one business activity an~ the com- bined measures of tax applicable to such 0usinesses equal or exceed Six Hundre Dollars (~00.00) for the bi-monthly period, no exemption from the amount of tax is allowed by this provision; Provided, ~urther, taat any person claiming exemption under the provisions of this subsection may be required by the City Treasurer to file returns ~s provided herein, even though no tax may be due. (b) Any person in respect to the business bi~ conducting boxing con- tests and sparring and/or wrestling matches and exhibitions for the conduct of which a license must be secured from the state athletic commission. (c) Any person in.respect to his employment in the capacity of any employee or servant as distinguished from that of an independent contractor. (d) Any person in respect to the business cZ~ conducting race meets for the conduct of which a license must be ~ecured from the horse racing com- mission. (e) Fraternal benefit societies, as defined in Rem. Rev. Stat. of Wash. section 7259, I'raternal l'ire insurance associat~.ons, as described in sub. division ~ of Rem. Rev. Stat. of Wash. Section 71Z1, and beneflciary corpora- tions or societies organized ~nder and existing by virtue of Rem. Eev. Stat. of Wash. sections ~872 to 2885, inclusive, for the purpose or paying death ben- efits, as provided in Rem. Rev. Stat. of Wash. section Z879. (f) Any person in respect to the business of operating a hospital; Provided: That no exemption is granted to hospitals organized for proI'it or where the income therefrom inures to the bene~it oi' any physician, surgeon, stockholder or individual 0y virtue o~' ownership or control of such hospital; and further provided, the word "hospital" shall not be construed to include clinics and resorts or spas, even though head. tn attractions shall be operated in conjunction therewith. · ~(g) National banks, state ban~s, trust compa~, mutual ~av~.ngs banks, bufT~L~d loan~ and savings ~_~..c~~ations with respect to theJ banking bus~ness,~-~ basine~ ~'~ avings and loan business but not with res- ?~pec~ to engaging'in~a~a license ~'ee is required here of 14~ting ~ne assets thereof. (h) Amounts derived from the lease, rental or sale of real estate: Provided, however, that nothing herein shall be construed to allow a deduction of ~aounts derived i'rom engaging in any business wherein a mere license to use or enjoy real property is granted, or to allow a deduction bi' maounts received as commissions z~rom the sale or rental oI'r eal estate. (i) No tax shall ce collected under this title for suca part or all bi' gross income of busines~ or gross proceeds bi' salem as is derived I'rom the following: Amusement machines, Dance hall, Circus, Housemoving, ]~erry-g0-round ~usic Nac~ines, Peddling Pop-corn wagon, Pinball, Digger, Rotary, Claw or Trav- eling Crane machine, Pool and Bi±liard Table, Bankruptcy Insolvency or Liquid- ation sale, Shuf~'leboards, Sound Trucks, Taxi cabs, Theatre admissions, Vendin~ mac~ines, Cigarette sales, Electric Power companies, Telephone co~upanies, Trans portation companies, Gas Manui'acturing companies, Posting, printing, recking or distributing advertising matter. Ordinance No. 1917 (Con't) (j) "Casual" or'ISolated" sales. (k) Nothing in this ordinance shall be construed as imposing a lic- ense fee on any interstate or foreign commerce. Section 9. Deductions allowed in computing license fees: In computing the amount of' gross income, gross proceeds oi' sale, or value of products a- gainst which the license rate is to be applied, the following items may be deducted: (a) Amounts derived by persons, other than those engaging in bank- ing, loan, security or other financial businesses, from investments bi' the use or money as such. (b) Amounts derived from 0bna fide initiation I~ees, dues, contri- butions, donations, tuition fees and endowment funds. The provisions or this paragraph shall not be construed 'to exempt any person, association or society from tax lia0ility upon selling tangible personal property or upon providing facilities or services for which a special charge ism ade to members or others Provided, that dues which are for, or graduated upon the amount of service re- ndered Oy the recipient thereof are not permitted as .a deduction hereunder. (c) The amount of cash discount actually taken by the purchaser. This deduction is not. allowed in arriving at the taxable amount under the ex- tractive and/or manufa, cturing classifications with respect to articles pro- duced or manufactured, the reported values or which, i'or 'the purpose of this tax, have been computed according to the provisions of Section 5 hereof. (d) The amount of credit losses actually sustained by taxpayers whose regular books bi' account are kept upon an accrual basis. (e) So much or the sale price of motor vehicle fuel. as constitutes the amount of tax imposed by the State of Washington or the United States Gov- err~ent upon the sale thereof. ~' ~f) Amounts derived from business which the City of Bremerton is prohibited from taxing under the constitution or laws of the United~States, tae constitution or laws of the State of Washington, or the Charter or the City of Bremerton, and any amount paid by the taxpayer to the United States, or the State of Washington, as excise taxes or sales taxes. Section 10. Business license required: On and after February, l, 1951, ii' this ordinance is then in effect, otherwise on and arter the effecttive date or this ordinance, no person, whether subject to the payment of a tax or not, shall engage in any 0usiness or activity' in the City of~remerton zor whicl a license I'ee or tax is imposed by this ordinance without having first obtain- ed and 0eing the holder of a valid and subsisting license so to do, to be known as a "Business License," issued under the provisions of this ordinance, as hereinafter provided, and without paying the license tee or tax imposed by this ordinance: The fee or tax for the "Business License" shall be the lic- ense tee or tax imposed by this ordinance, and in addition the sum of one dollar ($1.00), as a license fee which shall accompany the application for the license. Such license shall expire at the end of the calendar year in which it is issued, and a new ±icense shall be required for each calendar year: PROVIDED, T)~AT Ai\~Z SUCH LIi)E[~SE MAY BE RENEWED FY0 N YEAR T0 I~EAR UPON APPLICATION WITHOUT THE PAY~iENT OF ~U'CH ONE DOLLAR ($1.00) LICENSE FEE. Ap- plications for the license shall be made to and issued by the City Treasurer on forms provided by him. Said license shall be personal and nontransrerrable. In case the same business is transacted at two or more separate places by one taxpayer, a sep- arate license for each place where business is -transacted s~all be required, but i'or such additional licenses no additional One Dollar ($1.00) fee shall be required. ~nere one person condu~ts b~.~siness under more than one name and operates the same as separate and distinct businesses, then a separate lic- ense shall be required, for each such 0usiness whether operated at the same place or not and a One Dollar ($1.00) ree shall be collected for each. Each license shall be numbered, shall show the name, place and character o~~ business bi' the taxpayer, such other information as the City Treasu. rer shall deem necessary, and shall at all times be conspicuously posted in the place of business for which it is issued. Where a place oi' business or the taxpayer is changed, the taxpayer sha±l return to the City Treasurer the lic- ense and new license shall be issued for the new place of business free of charge. No person to whom a license has been issued pursuant to this ordinance shall ~uffer or allow any other person I'or whom a separate license is requir- ed to operate under or display his license; nor shall such oth~r person oper- ate under or display such license. Ordinance No. 1917 (Con't) Section ll. Bi-~Ionthly Payments of Business License Fee. The license fee or tax imposed by this ordinance, except the One Dollar ($1.00) required to accompany the application I~or the license, shall be due and ~ayable in bi- monthly installments, and remittance thereI'or shall be made on or before the fifteenth day of the month next succeeding the end of the bi-monthly period in which the tax accrued. The remittance shall be ~,~ade as hereinafter pro- vided and shall be accompanied b.;.~ a return on a form to be provided by the Treasurer. To the return the taxpayer shall be required ,~ swear or affirm that the ini'ormation therein given is full and true and that the taxpayer kno~ the same to be so. Whenever the total tax for which any person is liable under this ordinan¢ does not exceed the sum of Two Dol~a rs (~2.00) t'or two or more bi-monthly per- iods, an annual return may be made upon written request and subject to the ap- proval of the City Treast~rer. Whenever a taxpayer co~umences to ensase in 0usiness during any 0i-monthly period, his first return and the tax shall ce based upon and cover the portion Oi~ tae bi-monthly period during which he is engaged in 0usiness. First payments and returns under this ordinance shall be made on or beret March 15, 1951, i'or 'business during February, 1951. Section 12. Pay~ent of License Fees. The license fee or tax payable her under shall at the ti~e the return is required ~o be filed hereunder ~e paid t the City Treasurer by bank draft, certiI'ied check, cashier's check, personal check, or money order, or in cash. If payment is made by drai't or check, the tax or fee shall not be deemed paid ~naless the c~ecM or draft is honored in the usual course of business; nor shall the acceptance of any sum by the Treas urer be an acquittance or discharge oz' the tax or fee due unless the amount o~' the payment is in the full and actual amount due. 'i'he City Treasurer is authorized, but not required, to mail to taxpayers I'orms i'or applications for license and for~us for returns, 0~t fai±ure oi' the taxpayer to receive any such z'orms shall not excuse the ~taxpayer from making application i'or and securing the license required, making returns, and pay- ment ct° the license fee or tax, when and as due hereunder. Section 13. Duty to Keep Records. It shall be the duty bi' every person liable for the payment oi' any i'ee or tax imposed by this ordinance to keep and perserve for the period bi' five years such 0ooks and records as will ac- curately reflect the amount of his gross income, gross proceeds o$~'Sale or val- ue of products, as the case may 'be, and from which can be determined the a- 'mount cZ' an~ fee or tax z'or which he may be liable under the propulsions of this ordinance; ~nad all 0ooks, records, invoices, inventories and stocks of goods, wares and merchandise shall be open Z'or examination at all reasonable times by the City Treasurer or his duly authorized agent. Section 14. Final Payment Public Work Contract--License Fees to be Paid First. The City Treauurer shall, before issuing any warrant making final pay- ment to any person perI'orming any public work contract for the City, require such person to pay in full all license fees or taxes due under the ordinance from such person on account bi' such contract, or otherwise. Section 15. Extension Time for Payment; Interest; Penalty for Late Pay- ment. The Treasurer for good cause shown may extend the time i'or making and filing any return as required under this ordinance and may grant such reason- able additional time within which to file such returns as he may deem proper; Provided, that any extensions in excess bi' thirty (30) days shall be condition- ed upon payment of interest one-half (~) bi' one per cent (1%) t'or each thirty (30) days or portion thereof on the amount of the tax from the date upon which said tax became due. Ii' payment of any tax due under this ordinance is not received by the TreaSUrer within ten (lO) days from the due ,~ate of such tax, there shall be added to such tax a penalty of ten per cent (10%) bi' the amount ct' the tax, but in no case shall the penalty be less than One Dollar (:~l.O0). If any taxpayer z'ails to i'i±e any return required by this oz, dinance within ten (lC) days bi' the date provided for filing such return, and it appears that there was no tax due for the period for which no return was t'iled, the Tress- urer may assess against such taxpayer a penalty not to exceed Three Dollars ($3.00) l'or such i'ailure. The Treasurer shall notil'y the taxpayer by ntail of the amount ct' any pe. nalties so added or assessed an~] the same shall 0ecome due and shall be paid within ten (10) days I:rom the date o~' such notice. Section 16. Sale or Transfer bi' Business. Upon ti~ sale or -transz'er during any bi-monthly period cZ' a business or account of which a license fee or tax is hereby required, the purchaser or transi'eree shall, ii' the fee or tax has not been paid in ~'ull z'or said bi-monthly per.~od, 'be responsible for the payment o~' the Z'ee or tax for that portion of the'bi-monthly period during which he carries on such business. Section 17. Applications and lQeturns Conz'idential. Except as ~zereinaftez provided, it shall be unlawful i'or the City Council or any ~e~ttber, deputy, clerk, agent, employee or representative thereof, or i'or any city'oz'ficial or Ordinance No. 1917 (Con't) any other person, to make known or reveal any s'acts or information contained in any return ~iled by any licensed payer pursuant to the provision of this ordinance or disclosed in any investigation or examination bi~ the license pay- er's books or records made in connection wi~h the a~ministration of ~his ord- inance. The foregoing, however, shall not be construed to prohibit the City Councit, or a member or employee thereof, ~rom: (a) Gi~ing such ~acts or inI'ormation in evidence in any court act- ion involving license fees imposed under this ordinance, or involving any de- partment o~' the State bi' Washington ii' such ~acts and in~'orma~ion are relevant to the issues in such cases; (b) Giving such I°acts and in~ormation ~o ~he license payer or his duly authorized agent; (c) Publishing s~atistics so classified as to prevent the identi- fication o~' particular returns or reports or items thereof; (d) Permitting the records to be audite~ by proper state or city officers, agont~ and employees; (e) Giving any such facts or information to the Co~mmissioner of Internal Revenue of the United States or 'the proper officers of any Tax De- partment os' the State of ~ashington for official purposes. Any person acquiring knowledge of such i'acts and information in the course of his employment or du~ies with the City Council, and any person ac- quiring knowledge bi' such z'acts and information as provided under Sections (d) and (e) above, who shall reveal or make known any such l'acts or ini'orma- tion to another not entitled to knowledge of such I'acts or inZ'ormation under the provisions o~' this section, shall be punished by a fine not exceeding Three Hundred Dollars ($300.00), or imprisonment in the city jail not exceed- ing ninety (90) days, or both such Z'ine and imprisorm~ent. II' the bi'fender or person guilty os' such violation 0e an employee of the city, he shall, in ad- dition, lto the penalty above mentioned, l~orfeit such employment and shall not be eligible to employment 0y the city in any capacity z'or a ~eriod of two (2) years thereal'ter. Section 18. 'Over or Underpayment of Tax. If the City Treasurer upon investigation or upon c~ecxing returns finds t~at the fee or tax paid on any oi' them is more ~han the amoun~ required of the taxpayer, he shall refund the amount overpaid by a warrant upon the General Fund. If the Treasurer ~'inds that the fee or tax paid is less than required, he shall mail a statement to the taxpayer showing Ohe balance due, who shall within three (3) days pay the amount shown thereon. Section 19. Failure to R~ake Return. If any taxpayer fails, neglects or re~.~uses to ma~e his return as and w~en required herein, the Treasurer is auth- orize~ to determine Ohe ~uount o~' the tax payable, and by mail to notify such taxpayer bi~ ~he ~oun~ so determined. '~'he amount so ~ixed shall t~'~ereupon 0e- come the ~ax an~ 'be immediately due and payable~ Section ~0. Appeals to City Council. Any taxpayer aggrieved b~.~ the amount of the fee or tax found by the Treasurer ~o be required ~nder the pro- visions of this ordinance, may appeal to ~he City Co~nacil from such ~inding by I'iling a written notice of appeal with the City Clerk within five (O) days from the time such taxpayer was given notice of such amount. The Clerk shall, as soon as practicable, x'ix a time and place for the hearing o~' such appeal, which time shall be not more than ten (lb) days after ~he filing of the notice of appeal, and he shall cause a notice of the time and place there- bi' to be mailed to the appellant. At such hearing the taxpayer shall be en- titled to be heard and to introduce evidence in his own behali~. ~he City Council shall thereupon ascertain the correct amount of the fee or tax by re- solution and the City Clerk shall immediately notify the appellant thereof by mail, which amount, together with costs bi° the appeal, ii' appellant is unsuc- cessful therein, m~s t be paid w~thin three (~) days after suc~ no~ice is , given. The Nayor may, by subpoena, re~uire ~he attendance thereat of any person, and may also require him to produce any pertinent books and records. Any person served with such subpoena shall appear at the 'time and place therein stated and produce the books and r~cords required,~ if an~, and shall testify truthfully under oath administered by the ~.~ayor in charge cz' the hearing on appeal as to any matter required of him pertinent to the appeal, and io shall be unlawful i~or him to I'ail or- refuse so to do. Section ~. City Treasurer to NaXe Rules. Zhe City Treasurer shall have the power, and it shall be his duty, from time to time, to adopt, pub- lish and enforce rules and regulations not inconsistent with this ordinance or with law for the purpose of carrying out the provisions hereof, and it shal] be unlawful to violate, or fail to comply with, any such rule or regulation. Ordinance No. 1~17 (Con't) Section 22. Mailing oi' Notices. Any notice required by this ordinance to be mailed to any taxpayer' snail be sent by ordinary mail, addressed to the address of the taxpayer as shown by the records bi' the City Treasurer, or if no such address is shown, to such address as the Treasurer, is able to ascertain by reasonable effort. Failure bi' the taxpayer to receive any such mailed notice shall not release 'the taxpayer i'rom any tax or any penalties thereon, nor shall such i'ailure operate to extend any time limit set by the provisions of this ordinance. Section 23. False Returns, Etc. It shall be unlawful I'or any person liable to tax hereunder to fail or refuse to secure the license, to make the returns as and when required, or to pay the fee or tax when due, or I'or any person to ma~e any false or fraudulent application or return or any false statement or representations in, or in connection with, any such application or return, or to aid or abet another in any attempt ~o evade payment oz' ~he fee or tax or any part thereof, or for any person to i'ai± to appear and/or testify in response to subpoena issued pursuant hereto, or to testii'y £'alse- ly upon any investigation bi' the correctness of a return, or upon the hear- ing of any appeal, or in any manner to hinder or delay the City or any of its ol'ficers in carrying out the provisions cz' this ordinance. Section 2~. Tax Constitutes Debt. Any license fee or tax due and un- paid under this ordinance, and all penalties thereon, s~all constitute a debt to the City of Bremerton and may be colzected 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. Sectio~ 25. Application to City's Business Activities. Whenever the City of Bremerton through any department or division shall engage in any b,asiness activity which if engaged in by any person would under this ordin- ance requ~r.e a Business License and the payment of a license i'ee or tax by such person, ~he City Department or division engaging in such business ac- tivity shall as to such business activity at the same time and in the same manner as persons are required hereunder make returns and from the funds of such department or division pay the license fees or taxes imposed hereunder. Section 26. Revocation ot' License. The City Treaaurer may revoke the license issued to any taxpayer who is in default in any payment of any lic- ense fee or tsx hereunder, or who shall fail to comply with any of the pro- visions of this ordinance. Notice of such re.vocation shall 0e mailed to the taxpayer 0y the Treasurer, and on and after the date thereof any such tax- payer who continues to engage in Ousiness shall be deemed to be operating without a license and saall be subject to any or all penalties herein pro- vided. Section 27. Penalties. Any person violating or failing to comply with any of the provisions of ttmis ordinance or any lawful rule or regulation a- dopted by the City Treasurer pursuant thereto, upon conviction thereof, shall be punisaed by a fine in any sum not to exceed Three Hundred Dollars (~300.) or by imprisonment in the City Jail for a ~erm not exceeding nim~ty (90) days, or by both such z'ine and imprisonment. Any taxpayer who engages in, or carries on, any 0usiness subject to a tax hereunder without having his "Business License" so to do si~all ce guilty of a violation o~' this ordinance I'or each day during which the business is so engaged in, or carried on; and any taxpayer who fails or fei'uses 'to pay the license fee or tax, or any part thereof, on or before the due date, s~all be. deemed to be operating without having his license so to do. Section 28. Effect o~' Partial Invalidity. If any provision or section of this ordinance shall be held void or unconstitutional, all other parts, provisions and sections cZ' this ordinance not expressly so..held to be void or unconstitutional shall continue in i~ll force and effect. Section 29. Ordinance 1900 and all ordinances in con~lict with this ordinance are hereby repealed. Section 30. The City of Bremerton has not sufficient revenue or pro- spective revenue to meet the necessary expenses bi' the City, therefore, an emergency exists which affects the public peace, health and saz'ety cz' the City o~f Bremerton and its~:citizens, and ~his ordinance shall be effective immediately upon passage and publication and shall be operative the 1st day oi' February,1951. PA~SED unanimously 0y the City Council of the City of Bremerton, signed Ordinance No. 1917 (Con't) by the Mayor and attested by the City Clerk in authentication of such pass- age this 26th day of January, l~S1. ATTEST: ~ t,,.~o"~o' s.s. th~ a:~ ,,:e z,'d to~e~r,.g i~ a {~u~an~ co~rec~ City Clerk co~ o~ Ord,.,.n~e No .X~.~-°f ,he City o~ same tins baen published according to law.