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HomeMy WebLinkAbout1524 ORDINANCE NO. 1524 AN ORDINANCE relating to and providing for a license or occupation tax on the business of selling or furnishing electric light and power; defining offenses, and penalties. '?HE CITY O? BRE~ERTON DOES ORDAIN: Section 1. EXERCISE OF REVENUE LICENSE POWER: The provisions of tJ~is ordinance shall be deemed an exercise of the power of the City of Bremerton to license for revenue. Section 2. DEFINITIONS: In construing the provisions of this ordinance~ save when otherw~.se plainly declared or clearly apparent from the context, the following definitions shall be applied: GROSS INCOS'!E: The value proceeding or accruing from the sale of tangible property or service, and receipts (including all sums earned or charged, whether received or not) by reason of the investment of capital in the bus.~_ness engaged in, including rentals, royalties, fees or other emoltmlents, however designated (excluding receipts or proceeds from the use or sale of real property or any interest therein, and proceeds from the sale of notes, bonds, mortgages, or other evidences of indebtedness, or stock and the like) and wit2]out any deduction on account of the cost of the property sold, the cost of materials used, labor costs, interest or discount paid, or any expense whatsoever, and without any deduction on account of losses. PERSON OR PERSONS: Persons of either sex, firms, copartnerships, corpora- tions and other associations of natural persons whether acting for themselves or by servants, agents or employees. TAXPAYER: Any person liable to the license fee or tax imposed by this ordinance. TAX YEAR OR TAXABLE YEAR: The year ccr~nencing July 1st and ending on the last day of June of the following year, or, in lieu thereof, the taxpayer's fiscal year when permission is obtained from the City Treasurer to use the same as the tax period. Section 3. "OCCUPATION LICENSE" REQUIRED. After the 1st day of July, 1943, no person shall engage in or carry on any business, occupation, pursuit or priv- ilege for which a license fee or tax is i~posed by this ordinance without having first obtained, and being the holder of, a valid and subsisting license so to do, to be known as an "Occupation. License." Any taxpayer who engages ~.n, or carries on, any business subject to tax hereunder without having his "Occupation License" so to do, shall be guilty of a violation of this ordinance for each day during which the business is so en- gaged in or carried on, and any taxpayer who fails or refuses to pay the license fee or tax or any part thereof on or before the due date shall be deemed to be operating without having his license so to do. Section 4. LICENSE TAX YEAR: Al]. "Occupation Licenses" shall be for the tax year for which issued and shall expire at the end of such tax year. Such "Occupation License" and the fee of tax therefor hereby imposed shall be for the year commencing July 1st and ending on the last day of J~me of the following 'year; Provided, however, that if the taxpayer in transacting his business keeps the books reflecting the same for a fiscal year not based on the calendar year, he may, with the assent of the City Treasurer, obtain his license for the period of his current fiscal year which shall be deemed his tax year,~ and pay the fee or tax computed upon his gross income made during his fiscal year (next preceding his tax year) covering his accounting period as shown by the method of keeping the books of the business. Section 5. The initial tax payment under t~,~is ordinance shall be come due on the 1st day of July, 1943, shall be paid to the City Treasurer not later than August 15, 1943, and shall be an amount equal to two per cent (2~) of the gross income from the business of the taxpayer in the City of Bremerton during the fiscal year, extending from July 1, 1942, to J~_me 30, 1943. Section 6. OCCUPATION SUBJECT TO TAX - A~0UNT: There are hereby levf_ed and shall be collected annual license fees or occupation taxes against the persons on account of the business activities, and in the amounts to be determ- ined by the application of the rates against gross income, as follows: Upon every person engaged in or carrying on the business of selling or furnishing electric light and power, a fee or tax equal to two per cent Ordinance No. 1524 (cont) of the total gross income from such business in the City during his fiscal year for ~hich the license is required; provided, however, that the minimum fee or tax shall not be less than One thousand (i~l,O00.O0) Dollars per tax year. Section 7. EXCEPT[tONS AND DEDUCTIONS: There shall be excepted and deducted from the total gross income upon which the license fee or tax is computed so much thereof as is derived from transactions in interstate or foreign commerce, or from business done for the Puget Sound Navy Yard, its officers or agents, and any amount paid by the taxpayer of the United States, the State of Washington, or the City of Sremerton, as excise taxes levied or imposed upon the sale or distribution of property or services. Nothing in this ordinance shall be construed as rem~iring a license, or the payment of a license fee or tax, or the doing of any act, which would constitute an unlawful burden or ~nterference in violation of the Constitution or laws of the United States, or which woul~ not be consistent with the Constitution or laws of the State of Washington. Any person subject to the payment of a license fee or tax under the pro- visions of any ordinance of the City, o~her than this, on acco~ant of engaging in any activity for which he is liable to tax hereunSer, may deSuct the amount of such fee or tax imposed by this ordinance on account of such activity, but such person shall nevertheless, in the manner herein provided for, apply for the pro- cur~ an "Occupation License." Section 8. APPLICATION OR RETURN FOR LICE.USE: On or b~-fore the 1st day of July, 1943, and thereafter on or before the first day of each tax year, every taxpayer shall apply to the City Treasurer for an "Occupation License~ upon blanks or forms of return to be prepared and provided by him requesting such information as may be necessary to enable him to arrive at th.: lawful amount of the fee or tax. The taxpayer shall, in a legible manner, write in such blank or form of return the information requl, re~ and shall sign the same and by affidavit at the foot thereof shall swear or affirm that the ~.nformation therein given is full and true and that he knows the same to be Every such application or return shall be filed not later than forty-five (45) ~ays after the 1st day of July of each year, and shall be accompanied by a remittance by bank draft, certified check, cashier's check or money order, pay- able to the City Treasurer, or in cash, in the amount of th~ tax or fee or in- stallment thereof required by the prowisfons hereof. If the applicant be a partnership, the application or return must be made by one of the partners; if a corporation, by one of the officers thereof; if foreign corporation, co-partnership or non-resident individual by the resident agent or local manager of said corporation, co-partnership or individual. Section 9. WHEN TAX BASED ON CURRENT Y~.~AR - COM~ENCEMENT OF BUSINESS DURING TAX YEAR. ~hen a business, occupation or pursuit subject to tax upo.~ gross in- come has not been carried on for the full calendar or fiscal year next preceding th~ tax year for which license is required, the license fee or tax shall be paid monthly in installments during the life of the license on or before the loth day of the month, and shall be based upon the gross income for the month next pre- ceding that in which payment is due. Insuch cases the taxpayer shall make monthly returns similar t o the annual returns provided for herein on or before the 10th day of the month, under oath or affirmation covering the business of the previous month. In all other cases where a merson commences during any tax year to engage in any business, occupation, pursuit or privilege, he shall be entitled to a license for the remainder of such tax y~ar for the required fee apportioned in the ratio of said remainder to a full tax year. Section 10. MONTHLY PAY.~ENTS - LTCENSE PREREQUISITES: In any case Where the taxpayer pays his license fee or tax monthly he shall nevertheless first procure his "Occupat.~on License" in the manner herein required before commencing or continuting in business, and shall pay the minimum fee or tax therefor, which shall be credited against future installments. Section 11. SALE OR TRANSFER OF BUSINESS: Upon the sale or transfer dur~.ng any tax year of a business on account of which a fee or tax is here~y required, the purchaser or transferee shall, if the fee or tax has not been paid in full for ~afd year, be responsible for its t~a~m~ent for that portl, on of said year during which he carried on such business. Section 1~. TAXPAYER TO KEEP BOOKS AND RECORDS. - RETURNS CONFIDENTIAL: It shall be the duty of each taxpayer taxed upon his gross income to keep and enter in a proper book or set of books or records an account which shall accur- ately reflect the amount of his gross income, which account shall always be open to the inspection of the City Treasurer, or ~is duly authorized agent, an~ from which said officer or his agent may verify the return made by the taxpayer. Ordinance No. 1524 (cont) The applications, statements or returns made to the City Treasurer, pur- suant to this ordina~n e, shall not be made .public, nor shall they be subject to the inspection of any person except the Mayor, the City Attorney, the City Treasurer., or his authorized agent, and members of the City Council. Section 13. TREASURER TO INVESTIGATE RETURNS: If any taxpayer fails to apply for license or make his return, or if the City Treasurer is dissatisfied as to the correctness of the statements made in t he application or return of any taxpayer, said officer, or his authorized agent, may enter the premises of such taxpayer at any reasonable time for the purpose of inspecting his books or records of account to ascertain the amount of the fee or tax or to determine the correctness of such statements, as the case may be, and may examine any person ~mder oath administered by said officer, or his agent, touching the matters tnouired into, or said officer, or his authorized agent, may fix A t~[me for an investigation of the correctness of the return and may issue a subpoena to the taxpayer, or any other person, to attend upon such investigation and there testify, under oath administered by said officer, or his agent, in regard to the matters inquired into any may, by subpoena, require him, or any person, to bring with him such books, records and papers as may be necessary. Section 14. OVER OR UNDER - PAY~f, ENT OF TAX: If the City Treasurer upon investigation or upon checking returns finds that the fee or tax pa~.d on any of them is more than the amount required of the taxpayer, he shall refund the amount overpaid by a check upon the General Fund. If 'the City Treasurer finds that the fee or tax paid is less than requ~.red, he shall send a statement to the taxpayer showing the balance due, who shall within three (3) days pay the amount shown thereon. Section 15. RE~4EDY FOR NON-PAY~E~fT OF TAX: if any taxpayer fails to apply for license, or make his return, or t o pay the fee or tax therefor, or any part thereof, within three (3) days after the same shall have become due, the City Treasurer shall ascertain the amo~mt of the fee or tax or installment thereof due and 'shall notify such taxpayer thereof, who shall be liable therefor in any su~.t or action by the City for the collection thereof. The City Treasurer shall also notify the City Attorney in writing of the name of such delinquent taxpayer and the amount due from him and said officer shall, with the assistance of the City Treasurer, collect the same by any a!~propriate means or by suit or action in the name of the City. Section i6. APPEALS T0 CITY COUNCIL: Any taxpayer aggrieved by the amount . of the fee or tax found by the City Treasurer to be required under the provisions of this ordinance, may a~peal to the City Council from such finding by filing a written notice of appeal with the City Clerk within five (5) days from the time such taxpayer was given notice of such amount. The Clerk shall, as soon as practicable, fix a time and place for the hearing of such appeal, which time shall be not more than ten (10) days after the filing of the notice of appeal, and he shall cause a notice of the time and place thereof, to be delivered or mailed to the appellant. At such hearing, the taxpayer shall be entitled to be heard and to introduce evidence in his own behalf. The City Council shall there- upon ascertain the correct amount of the fee or tax by resol~tion and the City Clerk shall immediately notify the appellant thereof, which amount, together with costs of the appeal, if appellant is unsuccessful therein, must be paid within three (3) days after such notice is given. The },~syor of the City of Bremerton may, be subpoena, reqnire the attendance at the hearing of the appeal, of any person, and may also require him to pro- duce any pertinent books and records. Any person served with such subpoena shall appear at th~ time and place therein stated and produce the books and records required, if any, and shall testify truthfully under oath administered by the Mayor as to any matter required of him pertinent to the appeal, and it shall be unlawful for him to fail or refuse so to do. Section 17. TREASURER TO r.~AKE RULES: Th~ City Treasurer shall have the power, and it shall be his duty, from time to time, to adopt, publish and en- force rules and regulations not inconsistent with this ordinance or with law for the purpose of carryi~g out the provisions thereof, and it shall be unlawful to violate or fail to comply ~d th, any such rule or regulation. Section 18. LICENSES - POSTING - UNLAWFUL USE OF: All licenses issued pursuant to the provisions of th~s ordinance shall be kept posted by the licensee in a conspicuous place in his principal place of business in the City. No persons ~o whom a lice~se has been ism~ed, pursuant to this ordinance, shall suffer or allow any other person chargeable with a separate license to operate under or display his license, nor shall such other person operate under or display such license. Ordinance No. 1524 (cont) Section 19. FALSE RETURNS, ETC.: It shall be unlawful for any person liable to tax here~mder to faf1 or refuse to make application or return for a license or to pay the fee or tax or installment thereof when due, or for any person tc make any false or fraudulent application or return or any false statement or reoresentation in, or in connection with, any such application or return, or to aid 'or abet another ~n any attempt to evade payment of the fee or tax, or any part thereof, or for any person to fail to appear az~d/or testify in response to 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 20. EFFFCT OF PARTIAL T~NVALIDITY: If any provision or section of this ordinance shall be held void or unconstitutional, all other parts, pro- visions and sections of this ordinance not expressly so held to be void or unconstitutional shall continue in full force and effect. PENALTY: Any person violating or failing to comply with any Section 21. of the provisions of this ordinance or any lawful rule or regulation adopted by the City Treasurer pursuant thereto, shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine in any sum not to exceed Three Hundred (~00.00) Dollars, or by imprisonment in the City Jail for a term not exceeding ninety (90) days, or by both such fine and imprisonment. Section 22. This ordinance shall take effect and be in force thirty days from and after passage and publication. APPROVED by the City Co,meal of the City of Bremerton, on first reading this 14th day of ~pril, 194~. PASSED by the City Council of the City of Bremerton, on final reading, signed by the ~ayor and attested biz the City Clerk in authentication of such passage this 28th day of April, 194~. M~yor ATTEST: /City ~lerl¢ Cou,~y at fii ~P~ S. S, copy of Ordinaries No ~f lhe City of ~me has been Published according to laW.