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HomeMy WebLinkAbout1900 O~DINANCE NO. 1900 AN ORDINANCE relating to and providing for the exaction and collection oZ' a license upon the act or privilege of engaging in certain business activit occupations, pursuits and privileges; providing the necessary administrative machinery for tne collection anm enforcement of the licenses hereunder; decla~ lng certain acts in connection therewith unlawful and provim~.n~ penalties; repealing all ordinances or parts o~' ordinances in conflict Sherewith. THE CITY OF BRE~ERTON DOES ORDAIN: Section 1. Exercise of Revenue License Power. The provisions oI' this ordinance shall be deemed an exercise oi' the power oz' the City o~' Bremerton tc license for revenue. Section 2. Enumeration oI' Persons Subject to the Tax. On and after the first day of January, 1951, ii' this ordinance is then in effect, otherwise on and after the effective date of this ordinance there is hereby levied upon and shall be collected from and paid as hereinai'ter 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 of rates given against value of products, gross proceeds of sale, or gross income of business, as ~he case may be, for the two calendar months next preceding the beginning of each bi-monthly period as follows: (a) Upon every person engaging within this city in business as an extractor; as to such persons the ~nount o~' the tax with respect to such business shall be equal to the value oi' the products, including by-products, extracted for sale or for conmmercial or industrial use, multiplied by the rate of one-quarter of one per cent; The measure of the tax is the value oi' the products, incluming by-product so extracted, regardless o~' the place of sale or the fact that deliveries 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 business shall be equal to the value of the products, including by-products, manufactured, multiplied by the rate oz' one-quarter o~' one per cent; The measure oI' the tax is the value of the products, incluming by- products, so manufactured regardless oZ' the place o~' sale or the fact that deliveries may be made to points outside the city; (c) Upon every person engaging within this city in the business of making sales at retail; as to such persons, the amount oZ' tax with respect to such business shall be equal to the gross proceeds of sales oi' the business, multiplied by the rate oz' one-quarter oZ' one per cent; (d) Upon every person engaging within this city in t~he Ousiness of makin~ sales at wholesale: as to such oersons the .amount of tax with respect to such busines~mu±o~p/~e~ oy ~ne rate oz one-quarter oz one per cent; (e) Upon every person engaging within this city in the business of: (1) printing, and of publishing newspapers, periodicals or magazines; (2) building, repairing or improving any publicly owned street, place, road, high- way, brimge or trestle which is used, or to oe used, primarily I'or foot or vehicular tra£fiQ; as to such persons, the amount oi' tax on such ousiness shall be eq.Ual to the gros~ income of the business multiplied by the rate on,-quarter.of one per cent; (f) Upon every person engaging within this city in any business activity other than or in addition to those enumerated in su0sections (a), (b), (c), (d), and (e) above; as to such persons the amount oi' tax on account of such activities shall be eeual to the gross income of the business multiplied by the rate of one-half.of one per cent. This subsection includes, among others, anm without limiting the scope hereof (whether or not title to materials used in the performance of such 0usinesses passes to another by accession, confusion or other than 0y outright sale), persons engaged in the business of rendering any type of service which does not constitute a "sale at retail" or a "sale at wholesale" as defined herein. Section ~. Definitions. For purposes of this title, unless otherwise required by the context: (a) The term "tax year" or "taxa01e year" shall mean either the calendar year, or the taxpayer's fiscal year when permission is obtained from the City Treasurer to use a fiscal year in lieu of the calendar year; (b) The word "person" or word "company," herein used interchangeably, means any individual, receiver, assignee, trustee in bankruptcy, trust, company, business trust, municipal corporation, corporation, association, society, or any group ox~ indivimuals acting as a unit, whether mutual, co-oper- ative, fraternal, non-profit or otherwise aha the United States or any instru- mentality thereof, provided a valid tax may be levied upon or collected there- from under the provisions oz' this ordinance. (c) The word "sale" means any transfer o~' the ownership oZ', title to, or possession of property ~:or a valuable consiaeration and includes any activity classi~'ied as a "sale at retail" or "retail sale" under subsection (d) of t~is section. It includes conditional sale contracts, leases with option to purch- ase, and any other contract ~mder which possession of the property is given to the purchaser but t~tle is retained Oy tho vendor as security l'or the payn~ent of the purchase price. It shall also be construed to include the furnishing of loom, drink, or meals for compensation whether consumed upon the premises or not. (d) The term "sale at retail" or "retail sale" means every sale o~' tangibl personal property (including articles produced, fabricated or imprinted) o~her than a sale to one who purchases Z'or the purpose of res~e as tangible personal property in ~he regular course o~' business or foz· the purpose of consuming the property purchased in producing I~or sale a new article o~' tangible personal property or substance, bi~ which such property becomes an ingredient or component or is a chemical used in processing. The ~aid term also means every sale tangiOle personal property to persons engaged in any business which is taxable under section ~ (e) anm section ~ (f) hereof. The term "sale at retail" or "retail sale" shall be construed to include the sale bi~ or charge made for tangible personal property cons~ed and/or for labor aha services rendered in respect to the following: (1) the installing, repairing, cleaning, altering, imprinting or improving of tangible personal property of or for consumers, emcluding, however, services rendered in respect to live animals, birds anm insects; (~) the constructing, repairing, decorat- ing or improving of new or existing buildings or other structures under, upon or above real property of or for consumers, including the installing or attach- ing of any article of oangible personal property therein or thereto, whether or not such personal property becomes a part bi° the realOy Oy virtue of installa- tion, and shall also include the sale of services or caarges made for t~e clearing of lanm and the moving o~ earth to the extent necessary ~'or such constructing or improving, unless the charge therefor is stated separately ~'rom other charges made in connection wi~h ohe work performed, under such rules as the City Treasurer may prescriOe. The said term s~all no~ include the sale o~~ or charge made I'or labor anm services renCered in respect to the mere cleaning, fumigating, razing, or moving of existing buildings or structures, or the builaing, repairing or imp- roving bi~ any publicly owned street, used primarily I'or foot or vehicular traffic. (e) The term "sale at wholesale" or "wholesale sale" means any sale of tangiole personal property and any sale of or charge made ~or labor and services rendered in respect to real or personal propersy, which is not a sale at retail; (f) The term "gross proceeds bi' sales" means the value proceeding or accruing from the sale o~' tangible personal property and/or ~'or services rendered without any meduction on account of the cost of property sold, the cost of materials used, labor costs, interest, discount paid, delivery costs, taxes, or any other expense whatsoever paid or accrued anm without any deduction on account bi' losses; except that where the term "gross proceeds of sales" is used in Section 2 it is meant to take into account the deductions proviaed in Section 9; (g) The term "gross income o~' the business" means the value proceeding or accruing by reason oi' the transactzon of the business engaged in anm includes gross proceeds oZ' sales, compensation I'or the renmition of services, gains, realized from trading in stocks, bonds or other evimences oz' indebtedness, interest, discount, renss, royalties, fees, commissions, dividends, anm other emoluments however designated, all without any deduction on account of the cost of tangible property solm, the cost o~' materials used, labor costs, interest, discount, delivery costs, taxes or any other e~ense whatsoever paid or accrued aha without any aeduction on account oz' losses; except that w~ere tne term "g~oss proceeds of sales" is used in Section 2 it is meant to take into account the deductions provimed in Section 9; (h) The term "value proceeding or accruing" means the consideration, whether money, credits, rights or other property expressed in terms of money, actually received or accrued. The term shall be applied, in each case, on a cash receipts or accrual basis according ~so which method of accounting is regularly employed in keeping the books oZ' the taxpayer. The City Treasurer may provide 'by regulation that the value proceeding or accruing from s ales on the installment plan unmer conditional contracts o~' sale may be reported as of the dates when the pa~nents become due; Ordinance No. 1900 (cont) (i) The word "extractor" means every person who from his own l~na or from the land of another under a right or license granted ~Dy lease or contract, either directly or by contracting wi~ ochers for the necessary labor or mechanical services, for sale or for commercial or industrial use mines, quarries, takes or produces coal, oil, natural gas, ore, stone, sand, gravel, clay, mineral or other natural resource product, or fells, cuts or takes ~imber or other natural products, or takes, cultivates, or raises fish, shell fish, or other sea or inland water foods or products; it does not include persons performing under contract the necessary labor or mechanical services for others; (j) The word "manuI'acturer" means every person who. ~ither~di,~tlv o~r ~ by contracting with others for the necessary ±aoor or ~ndus~ria± use zrom n~s own materials or ingredients any articles, substances .or commomities; (k) The term "to manuz'acture" embraces all activities of a commercial or industrial nature wherein labor or skill is applied by han~ or machinery, to materials so that as a result ~hereoI' a new, different or useful article o~' tangible personal property or substance of tra~e or commerce .is produced and shall include the production or fabrication o~' special made or custom made articles; (1) ~e term "co~mercial or industrial use" means the I~ollowing uses of products, including 0y~products, by the extractor or manufacturer thereof; (1) Any use as a consumer; and (~) The manufacturing of articles, su0stances or commodities from extracted products, including by-products. (m) The word "business" inclumes all activities engaged inwida the object of gain, '~enefit or a~vantage to the taxpayer or to another person or class, directly or indirectly; (n) The term "cash discount" means a deduction from the invoice price of goods or charge for services which is allowed if the bill is paid on or before a specified date; (o) The term "tuition fee" s~all be construed to inclume liorary, laboratory, health service anm other special fees, and amounts charged for room and board by an educational institution when the property or service for which such charges are made is furnished exclusively '~o Uhe stuments or faculty of such institution: Provided, That the term, ~educatlonal institution," as used herein, shall be construed to mean only ~hose institutions created or generally accredited as such by the state anm offering to students an educa- tional program o~' a general academic nature or those institutions which are not operated for profit and which are privately endowed under a deed oI' trust to offer instruction in trade, industry anm agriculture, ~ut not incluming specialty schools, business colleges, other trade schools or similar insti- tutions; (p) The word "successor" means any person who saall, tarough mirect or mesne conveyance, purchase or succeem to the business, or portion thereof, or the whole or any part of the stock of goods, wares, merchanmise or I'ixtures or any interest therein of a taxpayer quitting, selling out, exchanging or other- wise disposing cZ~ his business. Any person obligated to zulfill 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 a surety or guarantor (q) The word "consumer" means the following: (1) Any person who purchases, acquired, owns, hol~s or uses any article o~' tangible person property other than ~'or the purpose o~' resale as tangiole personal property in the regular course of business or for the purpose of consuming such property in producing for sale a new article oX' tangiole personal property or a new substance, of which such property ~ecomes an ingredient or component or is a chemical used in processing; (~) Any person engaged in the business oz' rendering pro~'ess- ional or personal services to persons (as distinguished ~'rom services rendered to property of persons) and who are taxaole under section ~ (f) hereof; (Z) Any person engaged in the business oi~ contracting for the Ouilding, repairing or improving of any puolicly owned street, place, road, highway, brimge or trestle which is used or to be used primarily I°or Z~oot or vehicular ~raffic, in respect, however, only to tangible personal property used or consumed in suca ousiness; Ordinance ~No. 1~00 (cont) (4) Any person who is an owner, lessee or has the right o~ possession to or an easement in real or personal property which is being constructed, repaired, improved, cleaned, imprinted or otherwise altered by a person engaged in 0usiness, excluming only the United States of America, the State of Washington and its political subdivisions in respect to la0or and services rendered to their real property which is used or held for public road purposes; (r) The term "by-product" means any additional product, other taan the principal or intended product, which results from extracting or manui'acturing activities and which has a market value, without regard to whether or not such additional product was an expected or intended result of the extracting or manufacturing activities. Section 4. Persons Engaged in Business Activities within Two or More Paragraphs of Section 2. Every person engaging in activities which are within the purview oZ' the provisions bi' two or more paragraphs a, b, c, d, e, anaf bi' Section ~ shall be taxa01e under each paragraph applicable taereto: Provimed, however, that persons taxable unmer paragraphs a and b oz' said section shall not be taxa01e under paragraphs c and d oZ' said section with respect to making sales at retail or wholesale o~' products extracted or manui'actured within the City 0y such persons. Section 5. Determination of values: The value of products extracted or manuI'actured shall be determined by the gross proceeds derived from the sale thereoI', whether such sale is at wholesale or at retail, except: (a) Where such products are extracted or manui'actured for commercial use; (b) Where such products are shipped, transported or transferred out of the City or to another person, without prior sale or are sold under circum- stances such that the gross proceeds Z'rom the sale are not indicative of the true value of the suOject matter of the sale. In the above cases the value s~alt correspond as nearly as possiOle to the gross proceeds from sales in this City of similar products of like quality and character, and in similar quantities by other taxpayers. The Treasurer shall prescri0e unii'orm and equitable rules for the purpose of ascertaining such values. Section 6. Business partly within City: Persons engaged in the business of rendering services both within anm without the city, or partially within and partially without the city, anm maintaining an office or place of business within the city anm no~ elsewhere, shall be taxable on the gross income from the business without regard to the place ~ere the services are rendered; and such persons having an office or place of business inside the city and also elsewhere shall, for the purpose bi' computing tax liability unmer this ord- inance, apportion to the city that portion oz' 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 that portion of his total income which the cost of doing business within the city bears to the total cost of doing business both within and without the city. Persons maintaining an office, plant, warehouse or other business establishmmt which is partly within aha partly outside of the city, shall be taxable on the value of products, gross proceeds oi' sales, or gross income of the business attributable to business within the city, ascertained either (i) by a segregation of business within anm business outside the city, shown and supported by separate accounting records, or (ii) ii' such segregation cannot be practicably made, by an apportionment to the city oz that part of the total value bi' products, gress proceeds of sales, or gross income of the business derived from business both within and outside the city (aa) in the proportion that the cost bi' doing business within the city Oears to the cost of doing business both within anm outsime of the city, or (bb) when the use bi' such apportiorm~ent factor is impractical or inequitable, by a fair and equitable apportionment oz' such value, proceeds or income between businsss within the city and ~usiness outside of the city upon such basis, comparable in character to that prescri0ed in (aa) above, as shall 'be agreed upon by the treasurer and the taxpayer after consideration oz' the facts. Section ~. Sales by consignee, bailee, or factor: Every consignee, bailee, or factor having either actual or constructive possession of tangible personal property, or having possession oZ' the documents o~' title thereto, with power to sell such tangi01e personal property in his or its own name anm actually so selling, shall be deemed the seller o~' such tangible personal property within the meaning o~' this ordinance; and further, the consignor, bailor, principal or owner shall be deemed a seller of such property to the consignee, bailee or factor. Ordinance No. l~O0 · The burden shall be upon the taxpayer in every case to establish the fact that such taxpayer is not engaged in the business of selling tangible personal property but is acting merely as broker or agent in promoting sales for a principal; such claim will be allowed only when the taxpayer,s account records are kept in such manner as the Treasurer shall Oy gene.ral regulation proviae. Section 8. Exemptions: The provisions oi° this ordinance shall not ap- ply to: (a) Any person engaging in any business activity where the value of products, gross proceeds of sales or gross income of the business is less than Six Hundred Dollars ($800.00) for a bi-monthly period: Provided, how- ever, ~hat where one person engages in more than one business activity and the combined measures of tax applicable to such businesses equal or exceed Six Hundred Dollars ($800.00) for the bi-monthly period, no exemption from the amount oi~ tax is allowed by this provision: Provided, further, That any person claiming exemption under the provisions of this subsection may be re- quired by the City Treasurer to file returns as provided herein, even though no tax may be due. ~b.) Any person in respect to the Ousiness 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 con~nission. (c) Any person in respect to his employment in the capacity of an em- ployee or servant as aistinguished from t~at oI' an independent contractor. (d) Any person in respect to the business oi~ conducting race meets for the conduct of which a license must be secured from tile horse racing commis- sion. (e) Fraternal benefit societies, as defined in Rem. Rev. Stat. of Wash. section 7259, fraternal fire insurance associations, as described in subdiv- ision 3 of Rem. Rev. Stat. of Wash. section V131, and beneficiary corporations or societies organized under and existing ~y virtue of Rem. Rev. Stat. of Wash. sections 3872 to 3883, inclusive, l~or the purpose of paying death bene- fits, as provided in Rem. Rev. Stat. of Wash. section 38V9. (f) Any person in respect to the business of operating a hospital; pro- vided: That no exemption is granted to hospitals organize~ for profit or where the income thereZ'rom inures to the benefit of any physician, surgeon, stockh~lker or individual by virtue o~' ownership or control of such hospital; ane'further provided, the word "hospital" shall not be construed to include clinics and resorts or spas, even though health attractions shall be operated in conjunction therewith. (g) National banks, state banks, trust companies, mutual savings banks, building and loan an~ savings and loan associations with respect to their banking business, trust business or savings an~ loan Ousiness but not with respect to engaging in any other business for which a license fee is required hereunder, even though ~uch other business ~e conducted primarily ~'or the purpose of liquidating the assets Ohereof. (h) Amounts ~erived from the lease, rental or sale of real esDate: Provided, however, That nothing herein shall be construed to allow a deduction of amounts derived f~m engaging in any business wherein a mere license to use or enjoy real property is granted, or to allow a deduction of amounts re- ceived as commissions from the sale or rental of real estate. (i) No tax shall be collected under ~his ~itle for such part or all of gross income of business or gross proceeds of sales as is ~erived from the fol- lowing: Amusement machines Dance hall Circus Miniature goli' course Hous emoving Merry-ge-round Music Machines Peddling Pop-corn wagon Pinball, ~Digger, Rotary, Claw or Travelling Crane machine Pool and Billiard Table Bankruptcy, Insolvency or Liquidation sale Shuf fl e bo ards Sound Trucks Taxi cabs Theatre admissions Vending Machines Cigarette .sales Electric Power companies Telephone Companies Transportation Companies Gas ManuI'acturing companies Bill posters~ (J) "Casual" or "isolated" sales. (k) Nothing in this ordinance shall be construed as imposing a license fee on any interstate or foreign commerce. Section 9. Deductions allowed in computing license fees~: In computing the amount of gross income, gross proceeds of sale, or value of products against which the license rate~is to be applied, the I'ollowing items may be deducted: (a) Amounts derived by persons, other ~han those engaging in banking, loan, security or other financial businesses, from investments of the use of money as such. (b) Amounts derived from bona fide initiation fees, dues, contribu- tions, donations, tuition fees an~ endowment i~unds. ~l~e provisions of this paragraph 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 fo~ which a special charge is ma~e to members o~ others: Provided, that ~ues which are for, or graduated upon the amount bi~ service rendered by the recipient thereof are not permitted as a deduction here- (c) The amount of cash discount actually ~aken by the purchaser. deduction is not allowed in arriving at ~he taxable amount under the extra- active and/or manuI~acturing classiT~ications with respect ~o articles pro- duced or manui~actured, the reported values of which, i~or the purpose of ~his tax, have been computed according ~o the provisions or Section S here- (d) The amount of credit losses actually sustained by taxpayers whose regular books of accoun~ are ~ept upon accrual basis. (e) So much of the sale price or motor vehicle fuel as constitutes the amount o~' ~ax impose~ by the State of ~¥ashington or the United S~ates govern- ment upon the sale 5hereoi'. %f) Amounts aerived from business which the City of Bremerton is pro- hibl~ed from taxing un,er %he constitution or laws of ~he United States,. the constitution or laws of the State of ~'~ashington, or the Charter of the City of Bremerton, and any amount paia by the taxpayer to the United S~ates, or ~he S~ate OT' Washington, as excise ~axes or sales Caxes. Section 10. Business license required: On ~nd ai'ter Janua/~ 1, 1~1, If this ordinance is then in effect, o~herwise on and ai'~er ~he effective date of this ordinance, no person, whether subject to the payment or a tax or not, shall engage in any business or ac5ivity in ,the City of Bremer~on for which a license l~ee or tax is imposed by this ordinance without having first obtained anc being theholder bi~ a vali~ and subsisting license so to do, to be known as a "Business License," issue~ un,er ~he provisions bt' ~his ordinance, as hereinafter provided, an~ withou% paying ~he license fee or tax impose~ by this ordinance. ~ll~e fee or tax for the "Business License"' shall be ~he license t'ee or tax imposee by this ordinance, and in addition the sum or One Dollar ($1.00), as a license fee which shall accompany the application for the license. Such license shall expire at ~ne en~ of ~he calenear year in which it is issued, an~ a new license shall be required for each calendar year: PROVIDED, THAT ANY SUCH LICENSE 5~AY BE ~ENET~ED FROM YEAR TO Y!i~AR UPON APPLICATION ~ITHOUT THE FAYivIi~N'£' OF SUCH ONE DOLLAR ($1.00) LICENSE FEE. Applications for the license shall be made ~o and is- sued by the City Treasurer on forms provided by him. Said license shall be personal and rontransferable. In case the same business is transacted at two or more s)~arate places by one taxpayer, a separate license for each place where business is transacted shall be re- quired, but for such additional licenses no additional One Dollar ($1.00) fee shall be required. ~Vnere one person conducts business under more than one name and operates the same as separate anm mistinct businesses, then a separate license shall ~e required for each such 'business whether operated at the same place or not anma One Dollar ($1.00) fee shall be collected for each. Each license shall be numbered, shall show the name, place anm character oi' business oX' Ohe ~axpayer, such other information as the City Treasurer shall deem necessary, ano shall at all times be conspicuously posted in the place bi~ business for which it is issued. W~ere~'.a place or business of the ~axpayer is changed, the taxpayer shall return to the City Treasurer the license and new license shall be issued for the new place bi~ business free of charge. No person to whom a license nas been issued pursuant ~o this orminance shall suZ~fer or allow any other person Z'or whom a separa~e~license~-~is re- quired to operate under or display his license; nor shall such other person operate unmer or display such license. Section ll. Bi-Monthly Payments of Business License Fee. The license fee or tax imposem by ~his ordinance, except ~he One Dollar ($1.00) required Ordinance No. 1900 (Con,t) to accompany the application for the license, shall be due and payable in bi- monthly installments, an~ remittance therefor shall be made on or before the fifteenth day of the month next succeeding the en~ oI' the bi-monthly period in which the tax accrued. The remittance shall oe made as hereinafter pro- vided amd shall be accompanied by a return on a form to be provided by the Treasurer. To the return the ~axpayer shall be required to swear or afLirm that the information therein given is full and true ann that Dhe taxpayer knows the same to be so. Whenever Dhe total tax for which any person is l~ble unmer this ordin- ance Goes not exceed the sum of Two Dollars ($2.00) fdr any bi-monthly per- iod, an annual return may be made upon written request and suOject to the ap- proval of the City Treasurer. Whe~lever a taxpayer commences to engage in business during any 0J-monthly period, his first return and the license fee or tax shall be basem upon and cover the portion of the bi-monthly period during which he is engaged in iness. First payments and returns rudder ~is ordinance shall be made on or befor March 15, l~Sl. Section 12. Payment of License Fees. 'lhe license fee or tax payable hereunder shall at the time the return is required to be filed hereunder be paid to the City Treasurer by oank draft, cerVix'led check, cashier's check, personal check or money order, or in cash. If pay~aent is marne by Graft ~r check, the tax or fee shall not be deemed paid tu~less the check or draft is honored in the usual course oi' business; nor shall~the acceptance of any sum by the Treasurer ~e an acquitoance or discharge of the tax or fee due unless the amount of the payment is in the full and actual amount due. The City Treasurer is authorized, Out not required, to mail to taxpayers forms for applications for license, and forms for returns, but failure of the taxpayer to receive any such Lorms shall not excuse Dhe taxpayer from making application for and securing the license required, making returns, and payment of the license fee or tax, when and as due hereunder. Section 13. Duty to Keep Records. It shall be the du~y of every person liable for the payment of any fee or tax imposed by this ordinance to keep and preserve for the periom of five years such books and records as will ac- curately reflec~ the amount oz~ his gross income, gross proceeds of sale or value of promucts, as the case may be, anm from which can be determined the amount of any fee or tax for which he may be liable under the provisions of this ordinance; and all books, records, invoices, inventories anm stocks of goods, .wares and merchandise shall be open l'or examination at all reasonable times by the City Treasurer or his duly authorized agent. Section 14. Final Payment Public Wore Contract--License Fees to be Paid First. 'ihe City Treasurer shall, before issuing any warrant ma~ing final pay- ment to any person performing any public work contract for the City, require such person to pay in full all license i'ees or taxes due under the ordinance from such person on account oi' such contract, or otherwise. Section 18. Extention Time I'or Payment; Interest; Penalty I~or Late Pay- ment. The Treasurer for good cause shown may extenm the time for making and filing any return as required un,er this ordinance an~ may grant such reason- able additional time within which to file such returns as he may meem proper: Provided, that any extensions in excess of thirty (30) days shall be condi- tioned upon payment oz~ interest one-half (~) oi' one per cent (1%) i'or each thirty (30) days or portion thereoI' on the amount of the ta~ from the date upon which said tax became due. If payment of any tax due under Phis ordin- ance is not rec~ ved by the Treasurer within ten (10) days from the due date of such tax, there shall be amded to such tax a penalty of ten per cent (10%) of the amount oi' the tax, but in no case shall the penalty be less than One Dollar ($1.00). If any taxpayer fails to file any return requirem by this ordinance within ten (10) days of the date provided for I'iling such return, and it appears that there was no tax due for Cheperiom for which no return was filed, the Treasurer may assess against such taxpayer a penalty not to exceed ~hree Dollars ($3.00) for such i~ailure. 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 noOice. Section 16. Sale or Transz'er of Business. Upon the sale or transfer curing any bi-monthly periom oi~ a business on accounO of which a license fee or tax is hereby required, the purchaser or transI'eree shall, ix~ t~ae fee or tax has not been paid in i'ull for said bi-monthly period, be responsible for the payment of the fee or tax for that portion of the bi-monthly periom dur- ing ~hich he carries on such Ousiness. Ordinance No. 1900 (Con' t) Section 1V. Applications and Returns Confidential. Except as herein- after provided, it shall be unlawful for the City Council or any member, deputy, clerk, agent, employee or representative thereof, or for any city official or any other person, to make known or reveal any ~acts or in~'onua- tion contained in any return filed by any license~payer pursuant to the pro- visions of this ordinance or disclosed in any investigation or examination of the license payer's Oooks or records ma~e in connection with She amninis- tration of this ordinance. The foregoing, however, shall not be construed to prohiOit the City Council, or a member or employee thereof, from: (a) Giving such facts or information in evidence in any court action involving license fees imposed under this ordinance or involving a viola- tion of the provisions bi° this ordinance, or involving any ~epartment of the State of Washington if such facts and inl~ormation are relevant to the issues in such cases; (b) Giving such facts zn~ info~uation to the license payer or his duly authorized agent; (c) Publishing statistics so classified as to prevent the ±dentil'ica- tion of particular returns or reports or items thereof; (d) Permitting the records ~o be audited by proper state or city of- ficers, agents and employees; (e) Giving any such ~acts or information ~o the Commissioner o~~ Inter- nal Revenue of the United States or the proper officers of any Tax Depart- ment of the State of Washington for official purposes. Any person acquiring knowledge of such ~acts an~ information ~n the course of his employment or out±es with the City Council, and any person ac- quiring knowledge of such facts and inl:ormation as provided under ,Sections (d) and (.e_)~ ab ve who shall revea ~Pe o'--~-~s-°rl~ .,~.~.r~ ~~.r~ma~e known~ any such facts~ ~ ~ or infor- mation/~ section, sna-± ce punlsneG by a fine not exceeding Three Hundred Dollars ($~0.00), or imprisonment in the city Jail no~ exceeding ninety (90) days, or Oy both such fine and imprisonment. If the offen~er or person guilty of such vic±at±on 0e an employee of the city, he shall, in addition to the penalty above mentioned, ~orfeit such em- ployment and shall not be eligible to employment by the city in any cap- acity for a perio~ of two (~) years thereafter. Section 18. Over or Underpayment of Tax. If the City Treasurer upon investigation or upon checking returns finds that the fee or t ax paid on any of them is more than the amount required of the taxpayer, he shall refund the amount overpaid by a warrant upon the General Fund. Ii~ the Treasurer finds that the fee or tax pai~ is less than required, he shall mail a state- ment to the taxpayer showing the balance due, Who shall within three (3) days pay the amount, shown thereon. Section 19. Failure to Make Return. If any taxpayer fails, neglects or refuses to ma~e his return as an~ when required herein, the Treasurer is authorized to determine the amount of the tax payable, anG by mail to notify such taxpayer of the amount so determined. The amount so z~ixe~ shall there- upon become the tax anG be immediately ~ue an~ payab~$, Section 20. Appeals to City Council. Any taxpayer aggrieve~ by the amount of the fee or tax foun~ by the Treasurer to be require~ un,er the provisions of this ordinance, may appeal to the City Council from such find- ing by filing a written notice cZ' appeal with the City Cler~ within ~'ive days from the time such taxpayer was given notice of such amount. The Clerk shall, as soon as practicable, ~'ix a time andplace for the hearing of such appeal, which time shall be not more than ten days aI'ter the filing of the nco±ce of appeal, and he shall cause a notice o~' the time and place thereo~' to be mail- ed to the appellant. At such hearing the taxpayer shall be entitled to be heard an~ to introduce evidence in his own behalf. The City Council shall thereupon ascertain the correct amount of ~he fee or tax by resolution and the City Clerk shall immediately noti~'y the appellant thereof, by mail, which amount, together with costs of the appeal, if appellant is unsuccessful therein, must be paid within three days after such notice is given. The Mayor may, by subpoena, require the attendance thereat of any per- son, ant may also require him ~to produce any pertinent boo~s and records. Any person serveu ~ith such subpoena shall appear at the time an~ place there- in stated and produce the books and records required, if any, and. shall test- ify t~uthfully un,er oath amministered by the Mayor in charge of the hearing on appeal as to any matter required o~' him pertinent to the appeal, and it shall be unlawful for him to .fail or fei'use so to do. Section 21. City Treasurer to Make Rules. The City Treasurer shall have the power, an~ it shaZl 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 shall be unlawful to violate or fail to comply with, any such rule or regu- lation. Ordinance No. 1900 (Con't) Section 22. Mailing of Notices. Any notice required by Uhis ordinance to be mailed to any taxpayer shall be sent ~Oy ordinary mail, addressed to the address of the taxpayer as shown by r~le records of the City Treasurer, or if no such address is shown to such address as the Treasurer is able to as- certain by reasonable effort. Failure of the taxpayer to receive any such mailed notice shall not release ~he taxpayer from any t ax or any penalties thereon, nor shall such failure operate to extend any time limit set by the provisions of this ordinance. Section 23. False returns, etc. It sA&ll be unlawful for 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 for any person to make any false or fraudulent application or return or any false statement or representations in, or in connection with, any such applica- tion or return, or to ai~ or abet another in any attempt to evade payment of the fee or tax or any part thereof, or for any ~son to fail to appear and/ or ~esti£y in response ~o subpoena issued pursuant hereto, or to testify falsely upon any investigation of the correctness of a return, or upon the hearing of any appeal, or in any manner to hinder or delay the City or any of its officers in carrying out the provisions~of this ordinance. Section 24. Tax Constitutes Debt. Any license fee or tax due and un- paid uncer ~his ordinance, and all penalties thereon, shall constitute a debt to the City of Bremerton an~ 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. Section 25. Application to City's Business Activities. Whenever the City of Bremerton through any department or division shall engage in any business activity which ii' engaged in by any person would under this ord- inance require a Business License and the payment of a license fee or tax by such person, the City Department or division engaging in such business activ- ity shall as to such business activity at the same time an~ in the same manne: as persons are r~quired hereunder ma~e returns and from the funds of such de- partment or division pay the license fees or taxes imposed hereunder. Sect~0n 26~ Revocation of License. The City Treasurer may revoke the license issued to any taxpayer who is in default in any payment of any lic- ense fee or 5ax hereunder, or who shall fail to comply with any of the pro- visions of this ordinance. Notice of such revocation shall be mailed to the taxpayer by the Treasurer, and on and arter uhe date thereof any~such tax- payer who continues to engage in ~usiness shall be deemed to be operating without a license and shall be su0Ject to any or all penalties herein pro- vided. Section 27. Penalties. Any person violating or failing to comply with any of the provisions of this ordinance or any lawful rule or regulation ad- opted by the City Treasurer pursuant thereto, upon conviction thereof, shall be punished by a fine in any sum not to exceed Three Hundred Dollars ($300.00 or by imprisonment in the City Jail for a term not exceeding ninety (90) days or 0y both such fine and imprisonment. Any taxpayer who engages in, or carries on, any business subject to a tax hereunder withouo having his "Business License" so to ~o shall be guilty of a violation of this ordinance for each day during which abe business is so engaged in, or carried on; and any taxpayer who fails or refuses to pay the license fee or tax, or any part thereof, on or beforethe due date, shall be deemed to be operating v~ thout having his license so to do. Section 28. Effect of Partial Invalidity. If any provisions or section or this ordinance shall be held void or unconstitutional, all other parts, provisions and sections of this ordinance not expressly so held to be void or unconstitutional shall continue in full force and effect. Section 29. Time of Ta~ing Effect and Duration. This ordinance shall take eff~ect and be in i'orce on and after the first day of January, 1951, and shall be in effect until the ~lst day of December, 1952. APPROVED on first reading this 21st day of September, 1950. PASSED on final reading by the City .Council of the City of Bremerton, signe~ by the Mayor and Attested by the City Clerk in authentication of such passage this 29th day of September, 1950~ ATTEST: Mayor State of WashinEton ) / ~o(.l!y of ~iap~ S.S. City Clerk t~. ~ ...... , ......