HomeMy WebLinkAbout4845ORDINANCE NO. '5/~4ot'
AN ORDINANCE of the City Council of the City of
Bremerton, Washington, creating a new chapter of the Bremerton
Municipal Code, Chapter 3.86 entitled "Administrative Provisions
for Taxes" establishing new provisions for the administration of
City codes relating to business licenses, business and occupation
taxes, utility taxes, and other City codes making reference to
Chapter 3.86 for the administration of said codes.
WHEREAS, the provisions relating to business licenses, business and occupation
taxes, and utility taxes are contained in one chapter of the Bremerton Municipal Code; and
WHEREAS, separating business license, business and occupation taxes and utility
taxes into separate chapters and creating another chapter relating to the administration of said
codes in this ordinance and in companion ordinances considered concurrently with this
ordinance, would assist in the interpretation and administration of the various provisions related
to each code; and
WHEREAS, the City Council desires to create a new chapter relating to the
administration of city codes relating to business licenses, business and occupation taxes, utility
taxes, and other city codes making reference to Chapter 3.86 based on a model code established
through the Association of Washington Cities for the purpose of creating a uniform system for
administration of said codes; NOW THEREFORE,
THE CITY COUNCIL OF THE CITY OF BREMERTON, WASHINGTON,
DOES HEREBY ORDAIN AS FOLLOWS:
SECTION 1. A new chapter, Chapter 3.86 entitled "Administrative Provisions
for Taxes" is hereby created to read as follows:
CHAPTER 3.86
ADMINISTRATIVE
PROVISIONS FOR TAXES
3.86.015 Application of chapter stated, The provisions of this chapter shall apply with
respect to the licenses and taxes imposed under chapter 5.02 BMC "General Business Licenses",
chapter 3.48 BMC "Business and Occupation Taxes", chapter 3.50 BMC "Utility Taxes" and
under other titles, chapters, and sections in such manner and to such extent as indicated in each
such title, chapter or section.
3.86.020 Definitions. For purposes of this chapter:
Administrative Provisions for Taxes
The definitions contained in chapter 3.48 BMC shall apply equally to the provisions of this
chapter unless the term is defined otherwise in this chapter. In addition, the following definitions
will apply.
"Reporting period." "Reporting period" means:
(1) A one-month period beginning the first day of each calendar month (monthly); or
(2) A three-month period beginning the first day of January, April, July or October of each year
(quarterly); or
(3) A twelve-month period beginning the first day of January of each year (annual).
"Return." "Return" means any document a person is required by the City to file to satisfy or
establish a tax or fee obligation that is administered or collected by the City and that has a
statutorily defined due date.
"Successor." "Successor" means any person to whom a taxpayer quitting, selling out,
exchanging, or disposing of a business sells or otherwise conveys, directly or indirectly, in bulk
and not in the ordinary course of the taxpayer's business, any part of the materials, supplies,
merchandise, inventory, fixtures, or equipment of the taxpayer. Any person obligated to fulfill
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.
"Tax year," "taxable year." "Tax year" or "taxable year" means the calendar year.
3.86.040 When due and payable - Reporting periods - Monthly, quarterly, and
annual returns - Threshold provisions or Relief from filing requirements - Computing time
periods - Failure to ~e returns.
(1) Other than any annual license fee or registration fee assessed under chapter 5.02 BMC, the
tax imposed by those chapters set forth in BMC 3.86.015 shall be due and payable in quarterly
installments unless otherwise specifically provided for therein. At the Director's discretion,
businesses may be assigned to a monthly or annual reporting period depending on the tax amount
owing or type of tax. Tax payments are due on or before the last day of the next month
following the end of the assigned reporting period covered by the return.
(2) Taxes shall be paid as provided in this chapter and accompanied by a return on forms as
prescribed by the Director. The return shall be signed by the taxpayer personally or by a
responsible officer or agent of the taxpayer. The individual signing the return shall swear or
affirm that the information in the return is complete and true.
(3) Tax returns must be filed and returned by the due date whether or not any tax is owed.
(4) A taxpayer that commences to engage in business activity shall file a return and pay the tax
or fee for the portion of the reporting period during which the taxpayer is engaged in business
activity.
(5) Except as otherwise specifically provided by any other provision of this chapter, in
computing any period of days prescribed by this chapter the day of the act or event from which
the designated period of time runs shall not be included. The last day of the period shall be
included unless it is a Saturday, Sunday, or City or Federal legal holiday, in which case the last
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Administrative Provisions for Taxes
day of such period shall be the next succeeding day which is neither a Saturday, Sunday, or City
or Federal legal holiday.
(6) If any taxpayer fails, neglects or refuses to make a return as and when required in this
chapter, the Director is authorized to determine the amount of the tax or fees payable by
obtaining facts and information upon which to base the Director's estimate of the tax or fees due.
Such assessment shall be deemed prima facie correct and shall be the amount of tax owed to the
City by the taxpayer. The Director shall notify the taxpayer by mail of the amount of tax so
determined, together with any penalty, interest, and fees due; the total of such amounts shall
thereupon become immediately due and payable.
3.86.050 Payment methods - Mailing returns or remittances - Time extension -
Deposits, Recording payments - Payment must accompany return - NSF checks.
(1) Taxes shall be paid to the Director in United States currency by bank draft, certified check,
cashier's check, personal check, money order, cash, or by wire transfer or electronic payment if
such wire transfer or electronic payment is authorized by the Director. If payment so received is
not paid by the bank on which it is drawn, the taxpayer, by whom such payment is tendered,
shall remain liable for payment of the tax and for ail legal penalties, the same as if such payment
had not been tendered. Acceptance of any sum by the Director shall not discharge the tax or fee
due unless the amount paid is the full amount due.
(2) A return or remittance that which is transmitted to the City by United States mail shall be
deemed filed or received on the date shown by the cancellation mark stamped by the Post Office
upon the envelope containing it. The Director may allow electronic filing of returns or
remittances from any taxpayer. A return or remittance which is transmitted to the City
electronically shall be deemed filed or received according to procedures set forth by the Director.
(3) If a written request is received prior to the due date, the Director, for good cause, may grant,
in writing, additional t/me within which to make and file returns.
(4) The Director shall keep full and accurate records of all funds received or refunded. The
Director shall apply payments first against all penalties and interest owing, and then upon the
tax, without regard to any direction of the taxpayer.
(5) For any return not accompanied by a remittance of the tax shown to be due thereon, the
taxpayer shall be deemed to have failed or refused to file a return and shall be 'subject to the
penalties and interest provided in this chapter.
(6) Any payment made that is returned for lack of sufficient funds or for any other reason will
not be considered received until payment by certified check, money order, or cash of the original
amount due, plus a "non-sufficient funds" (NSF) charge of forty dollars ($40.00) is received by
the Director. Any license issued upon payment with a NSF check will be considered void, and
shall be returned to the Director. No license shall be reissued until payment (including the forty
dollars ($40.00) NSF fee) is received.
Administrative Provisions for Taxes
(7) The Director is authorized, but not required, to mail tax retum forms to taxpayers, but failure
of the taxpayer to receive any such forms shall not excuse the taxpayer from filing returns and
making payment of the taxes or fees, when and as due under this chapter.
3.86.060 Records to be preserved - Examination - Estoppel to question assessment.
Every person liable for any fee or tax imposed by this chapter shall keep and preserve, for a
period of five (5) years after filing a tax return, such records as may be necessary to determine
the amount of any fee or tax for which the person may be liable; which records shall include
copies of all federal income tax and state tax returns and reports made by the person. All books,
records, papers, invoices, vendor lists, inventories, stocks of merchandise, and other data
including federal income tax and state tax returns and reports shall be open for examination at
any time by the Director or its duly authorized agent. Every person's business premises shall be
open for inspection or examination by the Director or a duly authorized agent.
(1) If a person does not keep the necessary books and records within the City, it shall be
sufficient if such person (a) produces within the City such books and records as may be required
by the Director, or (b) bears the cost of examination by the Director's agent at the place where
such books and records are kept; provided that the person electing to bear such cost shall pay in
advance to the Director the estimated amount thereof including round-trip fare, lodging, meals
and incidental expenses, subject to adjustment upon completion of the examination.
(2) Any person who fails, or refuses a Department request, to provide or make available records,
or to allow inspection or examination of the business premises, shall be forever barred from
questioning in any court action, the correctness of any assessment of taxes made by the City for
any period for which such records have not been provided, made available or kept and preserved,
or in respect of which inspection or examination of the business premises has been denied. The
Director is authorized to determine the amount of the tax or fees payable by obtaining facts and
information upon which to base the estimate of the tax or fees due. Such fee or tax assessment
shall be deemed prima facie correct and shall be the amount of tax owing the City by the
taxpayer. The Director shall notify the taxpayer by mail the amount of tax so determined,
together with any penalty, interest, and fees due; the total of such amounts shall thereupon
become immediately due and payable.
3.86.070 Accounting methods.
(1) A taxpayer may file tax returns in each reporting period with amounts based upon cash
receipts only if the taxpayer's books of account are kept on a cash receipts basis. A taxpayer that
does not regularly keep books of account on a cash receipts basis must file returns with amounts
based on the accrual method.
(2) The taxes imposed and the returns required, hereunder, shall be upon a calendar year basis.
3.86.080 Public work contracts - Payment of fee and tax before f'mal payment for
work. The Director may, before 'issuing any final payment to any person performing any public
work contract for the City, require such person to pay in full all license fees or taxes due under
this title from such person on account of such contract or otherwise, and may require such
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Administrative Provisions for Taxes
taxpayer to file with the Director a verified list of all subcontractors supplying labor and/or
materials to the person in connection with said public work.
3.86.090 Underpayment of tax, interest, or penalty - Interest - Limitations.
(1) If, upon examination of any returns, or from other information obtained by the Director, it
appears that a tax or penalty less than that properly due has been paid, the Director shall assess
the additional amount found to be due and shall add thereto interest on the tax only. The
Director shall notify the person by mail of the additional amount, which shall become due and
shall be paid within thirty (30) days from the date of the notice, or within such time as the
Director may provide in writing.
(2) Interest calculation on underpayments.
(a) Interest on underpayments of taxes for periods prior to January 1, 2003, shall be
computed from the date of underpayment until paid at a rate of one percent for each month, or
portion thereof, compounded monthly.
(b) Interest imposed on or after January 1, 2003, shall be computed from the last day of
the month following the end of the reporting period and will continue to accrue until payment is
made. In case of an audit the interest shall be computed from the fn:st day of the month
following each calendar year or portion thereof included in the audit period. The rate of interest
to be charged to the taxpayer shall be an average of the federal short-term rate as defined in 26
U.S.C. Sec. 1274(d) plus two percentage points. The rate shall be computed by taking an
arithmetical average to the nearest percentage point of the federal short-term rate, compounded
annually, for the months of January, April, July, and October of the year immediately preceding
the calendar year as published by the United States Secretary of the Treasury. The rate shall be
adjusted on the first day of January of each year for use in computing interest for that calendar
year.
(3) The Director shall not assess, or correct an assessment for, additional taxes, penalties, or
interest due more than four years after the close of the calendar year in which they were incurred,
except that the Director may issue an assessment:
(a) Against a person who is not currently registered or licensed or has not filed a tax
return as required by this chapter for taxes due within the period commencing ten (10) years
prior to the close of the calendar year in which the person was contacted in writing by the
Director;
(b) Against a person that has committed fraud or who misrepresented a material fact; or
(c) Against a person that has executed a written waiver of such limitations.
3.86.100 Over payment of tax, penalty, or interest - Credit or refund - Interest rate -
Statute of limitations.
(1) If, upon receipt of an application for a refund, or during an audit or examination of the
taxpayer's records and tax returns, the Director determines that the amount of tax, penalty, or
Administrative Provisions for Taxes
interest paid is in excess of that properly due, the excess amount shall be credited to the
taxpayer's account or shall be refunded to the taxpayer. Except as provided in subsection (2) of
this section, no refund or credit shall be made for taxes, penalties, or interest paid more than four
(4) years prior to the beginning of the calendar year in which the refund application is made or
examination of records is completed.
(2) The execution of a written waiver shall extend the time for apPlying for, or making a refund
or credit of any taxes paid during, or attributable to, the years covered by the waiver if, prior to
the expiration of the waiver period, an application for refund of such taxes is made by the
taxpayer or the Director discovers that a refund or credit is due.
(3) Refunds shall be made by means of vouchers approved by the Director and by the issuance of
a City check or wan'ants drawn upon and payable from such funds as the City may provide.
(4) Any final judgment for which a recovery is granted by any court of competent jurisdiction for
tax, penalties, interest, or costs paid by any person shall be paid in the same manner, as provided
in subsection (3) of this section, upon the filing with the Director a certified copy of the order or
judgment of the court.
(5) Interest calculation on refunds or overpayments.
(a) Interest on overpayments of taxes for periods ending prior to January 1, 2003, shall
be computed at three (3) percent per annum.
(b) Interest on overpayments of taxes for periods beginning on or after January 1, 2003,
shall be an average of the federal short-term rate as defined in 26 U.S.C. Sec. 1274(d) less two
percentage points. The rate shall be computed by taking an arithmetical average to the nearest
percentage point of the federal short-term rate, compounded annually, for the months of January,
April, July, and October of the year immediately preceding the calendar year as published by the
United States Secretary of the Treasury. The rate shall be adjusted on the first day of January of
each year for use in computing interest for that calendar year.
3.86.110 Late payment - Disregard of written instructions - Evasion - Penalties.
(1) If the Director does not receive a return or payment of any tax due on a return by the due
date, the Director shall add a penalty equal to the greater of ten percent (10%) of the amount of
the tax, or ten dollars ($10.00); and if the tax is not received on or before the last day of the
month following the due date, the Director shall add a total penalty equal to the greater of fifteen
percent (15%) of the amount of the tax, or fifteen dollars ($15.00); and if the tax is not received
on or before the last day of the second month following the due date, the Director shall add a
total penalty equal to the greater of twenty percent (20%) of the amount of the tax, or twenty
dollars ($20.00).
(2) If payment of any tax assessed by the Director is not received by the due date specified in the-
notice, or any extension thereof, the Director shall add a penalty equal to the greater of ten
percent (10%) of the amount of the additional tax found due, or ten dollars ($10.00).
Administrative Provisions for Taxes
(3) If the Director determines that ail or any part of a deficiency resulted from the taxpayer's
failure to follow specific written tax reporting instructions, there shall be assessed a penalty of
twenty-five percent (25%) of the amount of the additional tax due.
(a) A taxpayer fails to follow specific written tax reporting instructions when the Director
has informed the taxpayer in writing of the taxpayer's tax obligations and the taxpayer fails to act
in accordance with those instructions. The Director shall not assess the penalty under this
subsection upon any taxpayer that has made a good faith effort to comply with the specific
written instructions provided by the Director to that taxpayer.
(b) Specific written instructions may be given as a part of a tax assessment, audit,
determination, or closing agreement, provided that such specific written instructions shall apply
only to the taxpayer addressed or referenced on such documents.
(c) Any specific written instructions by the Director shail be identified as such and shall
inform the taxpayer that failure to follow the instructions may subject the taxpayer to the
penalties imposed by this subsection.
(4) If the Director finds that all or any part of the deficiency resulted from an intent to evade the
tax payable, the Director shail assess a penalty of fifty percent (50%) of the additionai tax found
to be due.
(5) The aggregate of penalties imposed under subsections (1) and (2) of this section shall not
exceed thirty percent (30%) of the tax due, and shall not be less than twenty dollars ($20.00).
This subsection does not prohibit or restrict the application of other penalties authorized by law.
(6) The penalties authorized by subsection (3) and (4) shail be assessed in accordance with the
provisions of this chapter governing assessment of tax. The Director shall not impose both the
evasion penalty and the penaity for disregarding specific written instructions on the same tax
found to be due.
3.86.120 Cancellation of penalties.
(1) The Director may cancel any penaities imposed under BMC 3.86.110(1) and (2) if the
taxpayer shows that its failure to timely file or pay the tax was due to reasonable cause and not
willful neglect. Willful neglect is presumed unless the taxpayer shows that it exercised ordinary
business care and prudence in making arrangements to file the return and pay the tax but was,
nevertheless, due to circumstances beyond the taxpayer's control, unable to file or pay by the due
date. The Director has no authority to cancel any other penalties or to cancel penalties for any
other reason except as provided in subsection (3).
(2) A request for cancellation of penalties must be received by the Director within 30 days after
the date the Department mails the notice that the penalties are due. The request must be in
writing and contain competent proof of all pertinent facts supporting a reasonable cause
determination. In all cases the burden of proving the facts rest upon the taxpayer.
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Administrative Provisions for Taxes
(3) The Director may cancel the penalties in BMC 3.86.110(1) and (2) one time if a person:
(a) Is not currently licensed, and filing retums,-
(b) Was unaware of its responsibility to file and pay tax, and
(c) Obtained business licenses and filed past due tax returns within 30 days after being
notified by the Department.
(4) The Director shall not cancel any interest charged upon amounts due.
3.86.130 Taxpayer quitting business - Liability of successor.
(1) Whenever any taxpayer quits business, sells out, exchanges, or otherwise disposes of his
business or his stock of goods, any tax payable hereunder shall become immediately due and
payable. Such taxpayer shall, within ten (10) days thereafter, make a return and pay the tax due.
(2) Any person who becomes a successor shall become liable for the full amount of any tax
owing. The successor shall withhold from the purchase price a sum sufficient to pay any tax due
to the city from the taxpayer until such time as: a) the taxpayer shall produce a receipt from the
City showing payment in full of any tax due or a certificate that no tax is due, or b) more than six
(6) months has passed since the successor notified the Director of the acquisition and the
Director has not issued and notified the successor of an assessment.
(3) Payment of the tax by the successor shall, to the extent thereof, be deemed a payment upon
the purchase price. If such payment is greater in amount than the purchase price, the amount of
the difference shall become a debt due such successor from the taxpayer.
(4) Notwithstanding the above, if a successor gives written notice to the Director of the
acquisition, and the Department does not within six (6) months of the date it received the notice
issue an assessment against the taxpayer and mail a copy of that assessment to the successor, the
successor shall not be liable for the tax.
3.86.140 Administrative Appeal. Any person, except one who has failed to comply
with BMC 3.86.060 relating to the maintenance of records, aggrieved by the amount of the fee or
tax determined by the Director to be required under the provisions of this chapter may pay the
amount due and appeal from such determination by filing a written notice of appeal with the
Administrative Heating Examiner within thirty (30) calendar days from the date written notice of
such amount was mailed to the taxpayer. A filing fee as set forth in chapter 3.01 BMC shall be
submitted with the appeal, which filing fee is required to process the appeal. The Administrative
Hearing Examiner shall, as soon as practical, fix a time and place for the hearing of such appeal,
and shall cause a notice of the time and place thereof to be delivered or mailed to the parties.
The hearing shall be conducted in accord with the provisions of chapter 2.13 BMC. The decision
of the Administrative Hearing Examiner shall indicate the correct amount of the fee or tax
owing.
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Administrative Provisions for Taxes
3.86.160 Director to make rules. The Director shall have the power, from time to time,
to adopt, publish and enforce rules and regulations not inconsistent with this chapter or with law
for the purpose of carrying out the provisions of this chapter and it shall be unlawful to violate or
fail to comply with, any such rule or regulation.
3.86.170 Ancillary allocation authority of Director. The Director is authorized to enter
into agreements with other Washington cities which impose an "eligible gross receipts tax":
(1) To conduct an audit or joint audit of a taxpayer by using an auditor employed by the City of
Bremerton, another city, or a contract auditor, provided, that such contract auditor's pay is not in
any way based upon the amount of tax assessed;
(2) To allocate or apportion the gross proceeds of sales, gross receipts, or gross income of the
business, or taxes due from any person that is required to pay an eligible gross receipts tax to
more than one Washington city.
(3) To apply the City's tax prospectively where a-taxpayer has no office or place of business
within the City and has paid tax on ail gross income to another Washington city where the
taxpayer is located; provided that the other city maintains an eligible gross receipts tax, and the
income was not derived from contracts with the City.
3.86.180 Mailing of Notices. Any notice required by this chapter to be mailed to any
taxpayer or licensee shail be sent by ordinary mall, addressed to the address of the taxpayer or
licensee as shown by the records of the Director. Failure of the taxpayer or licensee to receive
any such mailed notice shail not release the taxpayer or licensee from any tax, fee, interest, or
any penaities thereon, nor shail such failure operate to extend any time limit set by the provisions
of this chapter. It is the responsibility of the taxpayer to inform the Director in writing about a
change in the taxpayer's address.
3.86.190 Tax declared additional. The license fee and tax herein levied shail be
additional to any license fee or tax imposed or levied under any law or any other ordinance of the
City of Bremerton except as herein otherwise expressly provided.
3.86.200 Public disclosure - Confidentiality - InformatiOn sharing.
(1) For purposes of this section, unless a different meaning is clearly established by context, the
following definitions apply:
(a) "Disclose" means to make known to any person in any manner.
(b) "Tax information" means:
(i) A taxpayer's identity;
(ii) The nature, source, or amount of the taxpayer's income, payments, receipts,
deductions, exemption, credits, assets, liability, net worth, tax liability deficiencies, over
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Administrative Provisions for Taxes
assessments, or tax payments, whether taken from the taxpayer's books and records or any other
source;
(iii) Whether the taxpayer's return was, is being, or will be examined or subject to
other investigation or processing; or
(iv) Other data received by, recorded by, prepared by, or provided to the Director
with respect to a taxpayer.
PROVIDED, That tax information shall not include data, material, or documents that do not
disclose information related to a specific or identifiable taxpayer.
(2) Tax returns and information are "public records" as that term is defined in RCW 42.17.020.
The Director shall not disclose tax information if disclosure would violate RCW Chapter 42.17
or any other law prohibiting disclosure.
(3) Tax information may be disclosed to the following:
(a) The Mayor, members of the City Council, City Attorney, City Clerk, or their
authorized designees, for official purposes;
· (b) Any agency or officer of the United States of America, the State of Washington, or a
tax department of any state, county, city or town, provided that the agency or officer grants
substantially similar privileges to the City, and further provided that the agency or officer shall
not further disclose the tax information except as authorized in this section.
(4) Nothing in this section shall prevent the use of tax information by the Director or any other
agency in any civil or criminal action involving any license, tax, interest, or penalty.
(5) A person disclosing tax information to a person not entitled to receive that information under
this section is guilty of a misdemeanor, and if the person violating this privacy requirement is an
officer or employee of the City, such person may be required to forfeit their office or
employment.
3.86.210 Tax constitutes debt. Any license fee or tax due and unpaid under this chapter,
and all interest and penalties thereon, shall constitute a debt to the City of Bremerton and may be
collected in the same manner as any other debt in like amount, which remedy shall be in addition
to all other existing remedies.
3.86.220 Unlawful actions - Violation - Penalties.
(1) It shall be unlawful for any person liable for amounts due under this chapter or under other
chapters as referenced in section 3.86.015:
(a) To violate or fail to comply with any of the provisions of this or the referenced
chapters or any lawful role or regulation adopted by the Director;
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Administrative Provisions for Taxes
(b) To intentionally defraud the City or intentionally evade the payment of any tax or part
thereof.
(c) For any person to make any false or fraudulent tax return or false statement in any tax
return, with intent to defraud the City or evade the payment of any tax or part thereof.
(d) To aid or abet any person in any attempt to intentionally defraud the City or
intentionally evade payment of a license fee or tax or any part thereof;
(e) To fail to appear or testify in response to a subpoena issued pursuant to law;
(f) To testify falsely in any investigation, audit, or proceeding conducted pursuant to this
Chapter.
(g) To fail to keep and preserve books and records or for any person to fail or refuse to
permit the examination of any book, paper, record or other data by the City in accordance with
this Chapter; and/or
(h) to violate any of the provisions of this chapter.
(2) Violations-Penalties.
(a) Civil penalties. Any violation of BMC 3.86.220(1) constitutes a civil violation under
chapter 1.04 BMC for which a monetary penalty and costs may be assessed and enforcement of
this chapter may be required as provided for in this chapter and Chapter 1.04 BMC.
(b) Criminal penalties. In addition to the foregoing penalties, any person who violates or
fails to comply with BMC 3.86.220(1) shall, upon conviction, be punished as described in the
general criminal penalty provisions of BMC 1.12.020(2).. Such person will be guilty of this
violation for each day, or portion thereof, during which the business is so engaged or carried on.
(c) In lieu of and as an alternative to a hearing before the Administrative Hearing
Examiner pursuant to BMC 3.86.220(2)(a) above, the City may file an action in a court of
competent jurisdiction to seek enforcement of this chapter and assessment and collection of
penalties, costs and enforcement as provided for in this chapter. Additionally, the City may file
an action in a court of competent jurisdiction to seek enforcement of an order of the
Administrative Hearing Examiner issued pursuant to BMC 3.86.220(2)(a) above.
(d) Penalties or punishments provided in this section are not exclusive, and may be used
in addition to or in conjunction with other enforcement and penalty provisions authorized by the
Bremerton City Code or state law.
3.86.240 Closing agreement provisions. The Director may enter into an agreement in
writing with any person relating to the liability of such person in respect of any tax imposed by
any of the chapters within this title and administered by this chapter for any taxable period(s).
Upon approval of such agreement, evidenced by execution thereof by the Director and the person
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Administrative Provisions for Taxes
so agreeing, the agreement shall be final and conclusive as to the tax liability or tax immunity
covered thereby, and, except upon a showing of fraud or malfeasance, or misrepresentation of a
material fact:
(1) The case shall not be reopened as to the matters agreed upon, or the agreement modified, by
the Director or the taxpayer, and
(2) In any suit, action or proceeding, such agreement, or any determination, assessment,
collection, payment, abatement, refund, or credit made in accordance therewith, shall not be
annulled, modified, set aside, or disregarded.
3.86.250 Charge-off of uncollectible taxes. The Director may charge off any tax,
penalty, or interest that is owed by a taxpayer, if the Director reasonably ascertains that the cost
of collecting such amounts would be greater than the total amount that is owed or likely to be
collected from the taxpayer. Charge-offs in excess of one thousand dollars ($1,000) require City
Council approval.
3.86.260 Severability. If any provision of this chapter or its application to any person or
circumstance is held invalid, the remainder of the chapter or the application of the provision to
other persons or circumstances shall not be affected.
SECTION 2. Severabili~_. If any one or more sections, subsections, or
sentences of this Ordinance are held to be unconstitutional or invalid, such decision shall not
affect the validity of the remaining portion of this Ordinance and the same shall remain in full
force and effect.
SECTION 3. Effective Date. This ordinance shall take effect and be in force ten
(10) days from and after its passage, approval and publication as provided by law.
APPROVED by the City Council the //.j~ dayof Jffa,~~ ,2002
PASSED by the City Council the ~ day of - ,j~~~ ,2002
CAROL ARENDS, Council President
Approved this ~ day of~.~./.~d.~&~, 2002
CARY BOZEMAN, Mayor
ATTE/S~ /~ / //~X APPROVED AS TO FORM:
IZ~t-~tgt~Nt~l~ ~ ILI~S I~y,/C it y~ 1 e-rkO/ ~~UBOVICH,----~) Att~-"~'omey
12
Administrative Provisions for Taxes
PUBLISHED th¢~ day of l~-.~.~.~d~./ ,2002
EFFECTIVE the ~$t~.a day of q a~.,.~. ~ ~ 2003
O~~CE NO. ~ 'i-
R:~EO~din~s~d~nis~fion~O ~d Ufili~ T~MC 3.86, Admini~ative Provisions .doc
13
Administrative Provisions for Taxes
~
AFFIDA VIT OF PUBLICA nON
County of Kitsap, State of Washington
No. 100037919
I, Valerie Zoller, being first duly sworn on oath, deposes and says: That she is now, and at all times
embraced in the publication herein mentioned was the principal clerk of the printers and publishers of
THE SUN; that said newspaper has been approved as a legal newspaper by order of the Superior Court of
the County of Kitsap, in which County it is published and is now and has been for more than six months
prior to the date of the publication hereinafter referred to, published in the English language continually
as a daily newspaper in Bremerton, Kitsap County, Washington, and is now and during all of said time,
was printed in an office maintained in the aforesaid place of publication of said newspaper; that the
following is a true text of a legal advertisement as it was published in regular issues (and not in
supplement form) of said newspaper on the following dates, to wit: December 24 , 2002; and that such
newspaper was regularly distributed to its subscribers during all of said period. That the full amount of the
fee charged for the foregoing publication is the sum of (43.71 amount '.has n,ot been paid in full.
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(,. / u..: ji) <''21/\.
(Signature of Principal Clerk)
Notary Public in and for the State of Washington, Kitsap County.
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Subscribed and sworn to before me this day of December 30, 2002
SUMMARY OF ORDINANCE NO, 4845'
AN ORDINANCE of the City Council of the City of Bremerton, washington, creating a new chapter of
the Bremerton Municipal Code, Chapter 3.86 entitled "Administrative Provisions for Taxes" establishing
new provisions for the administration of city codes making reference to Chapter 3.86 for the
administration of said codes.-
APPROVED by the City Council the 11th day of December,2002-
PASSED by the City Council the 18th day of December,2002-
The full text of this ordinance is available from the City Clerk's Office, 239 Fourth Street, Bremerton,
W A 98337,-
December 24,2002.. #100037919