HomeMy WebLinkAbout5343ORDINANCE NO. 5343
AN ORDINANCE of the City Council of the City of
Bremerton, Washington, amending Section 2.15.030 of the
Bremerton Municipal Code entitled "Duties," sections of Title 3
entitled "Revenue and Finance," and sections of Title 5 entitled
"Business Licenses and Regulations" regarding taxes and licenses.
WHEREAS, the City Council desires to amend Section 2.15.030 of the Bremerton
Municipal Code entitled "Duties," sections of Title 3 entitled "Revenue and Finance," and
sections of Title 5 entitled "Business Licenses and Regulations", regarding taxes and licenses in
order to update provisions relating to the transfer of the Tax and License Division from the
Department of Financial Services to the Department of Community Development, and to make
other related changes; NOW THEREFORE,
THE CITY COUNCIL OF THE CITY OF BREMERTON, WASHINGTON,
DOES HEREBY ORDAIN AS FOLLOWS:
SECTION]. Section 2.15.030 of the Bremerton Municipal Code entitled
"Duties" relating to the Department of Community Development is hereby amended to read as
follows:
2.15.030 DUTIES.
The Director of Community Development shall provide for the operation and
administration of the building and planning functions for the City including, but not limited to:
(a) Processing and issuance of development permits.
(b) Long Range Planning, preparation of Comprehensive Plan amendments, and
development of land use regulations.
(c) Current planning, providing permit processing, land use compliance and
enforcement including environmental and shoreline review.
(d) Administration of federal community development grant funds and development
of resources and policies for other community development projects in the areas of housing,
economic development, public facilities, and social service projects.
(e) Processing of tax and license applications.
The Director of Community Development shall perform such other duties as the City
Council or Mayor may direct or as may be required by law.
SECTION2. Section 3.50.020 of the Bremerton Municipal Code entitled
"Business License - Required" relating to utility taxes is hereby amended to read as follows:
3.50.020 BUSINESS LICENSE - REQUIRED.
It is unlawful for any person to engage in business in the City without having first
obtained a business license pursuant to Chapter 5.02 BMC. Applications for business licenses
shall be filed with the Tax and License Division.
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SECTION 3. Section 3.50.070 of the Bremerton Municipal Code entitled "Tax—
When Due" relating to utility taxes is hereby amended to read as follows:
3.50.070 TAX - WHEN DUE.
The tax imposed by this chapter shall be due and payable in monthly installments. If full
payment of any tax due under this chapter is not received by the Tax and License Division on or
before the date due, there shall be added to the amount due a penalty fee pursuant to BMC
3.86.110.
SECTION 4. Chapter 3.72 of the Bremerton Municipal Code entitled "Gambling
Tax" is hereby amended to read as follows:
Chapter 3.72
GAMBLING TAX
3.72.010 DEFINITIONS.
For the purposes of this chapter, the following definitions shall apply unless the context
indicates otherwise:
"Director" means the Director of Community Development of the City or any officer,
agent or employee of the City designated to act on the Director's behalf, and
"Tax and Licensing Division" means the Tax and Licensing Division of the Department
of Community Development.
In addition, l -or -for the purposes of this chapter, the words and terms used shall have the
same meaning as each has under Chapter 218, Laws of 1973, First Extraordinary Session and
Chapter 9.46 RCW, each amended, and under the rules of the Washington State Gambling
Commission, Chapter 230, WAC, unless otherwise specifically provided or the context in which
they are used herein clearly indicates that they may be given some other meaning.
3.72.020 PERSONS SUBJECT TO TAX - TAX RATES.
There is levied upon all persons, associations, and organizations conducting or operating
within this jurisdiction any of the activities listed below a tax in the following amount to be paid
to the City:
(a) Bingo, in the amount of the gross receipts therefrom, less the amount of money
paid in cash and amounts paid for merchandise which are actually awarded as prizes during the
taxable period, multiplied by the rate of five (5) percent;
(b) Raffles, in the amount of the gross receipts therefrom, less the amount of money
paid in cash and amounts paid for merchandise which are actually awarded as prizes during the
taxable period, multiplied by the rate of five (5) percent. No tax shall be imposed on the first ten
thousand dollars ($10,000) gross receipts less the amount awarded as cash or merchandise prizes
from raffles conducted by any bona fide charitable or nonprofit organization as defined in
Chapter 9.46 RCW;
(c) Amusement games, in the amount sufficient to pay the actual costs of
enforcement of the provisions of this chapter, which shall not exceed the amount of the gross
receipts therefrom, less the amount of money paid in cash and amounts paid for merchandise,
which are actually awarded as prizes during the taxable period, multiplied by the rate of two (2)
percent;
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(d) Charitable organizations. No tax shall be imposed under the authority of this
chapter on bingo, raffles or amusement games when such activities or any combination thereof
are conducted by any bona fide charitable or nonprofit organization, as defined in Chapter 9.46
RCW, which organization has not paid operating or management personnel and has gross income
from bingo, raffles or amusement games, or any combination thereof, not exceeding five
thousand dollars ($5,000) per year less the amount paid as prizes;
(e) Fishing derbies, in the amount of the gross receipts therefrom, less the amount of
money paid in cash and amounts paid for merchandise which are actually awarded for prizes
during the taxable period, multiplied by the rate of ten (10) percent;
(f) Punchboards or pull -tabs.
(1) Any organization qualifying as a bona fide charitable or nonprofit
organization pursuant to the provisions of Chapter 9.46 RCW and any person, association or
organization who desires to utilize punchboards or pull -tabs as a commercial stimulant pursuant
to Chapter 9.46 RCW shall make such intention known to the Eit�, Tr-easuterDirector;
(2) Any organization pursuant to the provisions of Chapter 9.46 RCW and any
person, association or organization who desires to utilize punchboards or pull -tabs as a
commercial stimulant pursuant to Chapter 9.46 RCW shall remit to the City of Bremerton and
there is hereby levied a tax computed at the rate of three (3) percent based upon the gross income
received in the conduct of such activity, computed by multiplying the number of chances played
on said punchboard or pull -tab times the price or value of each individual chance for play;
(3) Any organization qualifying as a bona fide charitable or nonprofit
organization pursuant to the provisions of Chapter 9.46 RCW, who desires to utilize
punchboards or pull -tabs pursuant to Chapter 9.46 RCW, shall remit to the City of Bremerton
and there is hereby levied a tax computed at the rate of ten (10) percent based on gross receipts
from the operation of the games less the amount awarded as cash or merchandise prizes. Gross
income received in the conduct of such activity is computed by multiplying the number of
chances played on said punchboard or pull -tab times the price or value of each individual chance
or play. Cash or merchandise awarded is computed by the amount of cash paid or cost of
merchandise awarded;
(g) Social card games.
(1) Social card games (player funded), in the amount of ten (10) percent of the
gross receipts received as fees charged persons for the privilege of playing in card games;
(2) Social card games (house banked) in the amount of two (2) percent of the
gross receipts received by the house from such social card games;
(h) Fund-raising events, as defined by RCW 9.46.0233, in the amount of ten (10)
percent of the net receipts derived from the fund-raising event. For the purpose of this section,
"net receipts" means all money received by an organization during a given period of time, less
the amount of money paid out as cash prizes during the same period of time. No additional
expenditures which arise from the conducting of the fund-raising event shall be deducted for
purposes of reducing the gross receipts to arrive at the net receipt.
3.72.030 TAX TO BE COMPUTED AND PAID QUARTERLY -
EXCEPTIONS.
Each of the various taxes imposed by this chapter shall be computed on the basis of
activity during each calendar quarter year, shall be due and payable in quarterly installments, and
remittance therefor, together with return forms, shall be made to the city, on or before the last
day of the month next succeeding the quarterly period in which the tax accrued, that is, on
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January 31st, April 30th, July 31st, and October 31st of each year; provided, that the following
exceptions to this payment schedule shall be allowed, or required:
(1) Except as provided in (2) below, whenever any person, association or
organization taxable hereunder conducting or operating a taxable activity on a regular basis
discontinues operation of that taxable activity for a period of more than three consecutive weeks,
or quits business, sells out, or otherwise disposes of its business or terminates the business, any
tax due hereunder shall become due and payable, and such taxpayer shall, within ten days
thereafter, make a return and pay the tax due.
(2) Whenever it appears to the eity-tteasur-eDirector that the collection of taxes from
any person, association or organization may be in jeopardy, the Director, after not
less than thirty days' notice to the taxpayer, is authorized to require that taxpayer to remit taxes
and returns at such shorter intervals than quarterly or annually, as the eity tr-easur-eiDirector shall
deem appropriate under the circumstances.
(3) There shall be allowed as a deduction for the various taxes imposed by this
chapter an amount equal to the amount of bad debts suffered by any such person, association or
organization engaged in such activity as a result of their being unable to collect gambling debts.
Such deduction shall be allowed to be computed and taken on the tax return for the fourth quarter
of each calendar year. Such deduction shall not be allowed unless the person, association or
organization engaging in such activities shall first cause to be prepared and filed with said fourth
quarter tax return an affidavit, in form satisfactory to the eity treasumFl)irector, setting forth the
amount of bad debts suffered by such person, association or organization.
3.72.040 ADMINISTRATION AND COLLECTION OF TAX.
Administration and collection of the various taxes imposed by this chapter shall be the
responsibility of the Tax and License Division. Remittance of the amount due shall
be accompanied by a completed return form prescribed and provided by the city
Director. The taxpayer shall be required to swear and affirm that the information given
in the return is true, accurate, and complete.
The Director is authorized, but not required, to mail to taxpayers forms for
returns. Failure of the taxpayer to receive such a form shall not excuse a taxpayer from making
the return and timely paying all taxes due. The Director shall make forms available
to the public in reasonable numbers in the office of the eity tmasuFefDirector during regular
business hours.
In addition to the return form, a copy of the taxpayer's quarterly report to the Washington
State Gambling Commission required by WAC 230-08 for the period in which the tax accrued,
shall accompany remittance of the tax amount due.
3.72.050 METHOD OF PAYMENT.
Taxes payable hereunder shall be remitted to the Director on or before the
time required by bank draft, certified check, cashier's check, personal check, money order, or in
cash. If payment is made by draft or check, the tax shall not be deemed paid until the draft or
check is honored in the usual course of business, nor shall the acceptance of any sum by the city
Director be an acquittance or discharge of the tax unless the amount paid is the full
amount due. The return, and copy of quarterly report to the Washington State Gambling
Commission, shall be filed in the office of the Director after notation by that office
upon the return of the amount actually received from the taxpayer.
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3.72.060 FAILURE TO MAKE TIAW16Y PAYMENT OF TAX OR
PENALTY FOR LATE PAYMENT.
If full payment of any tax due under this chapter is not received by the Tax
and Licensing Division on or before the date due, there shall be added to the amount due a
penalty fee pursuant to BMC 3.86.110.0s follows:
1 30 days 10,04 of tax due m „r„ p ,,.,lty of $3.00-;
31 60 days, 0
,4 of ta* due, minimufn penalty of $4.00;
61 O e days Ino% of tax due ,n. nir„um „ na ty of$5 nn in addition to this p alt.,
due for each thirty _day period n peFtion thereof that t s id amounts n not due
F il„ro to make payment in full of all to amounts and penalties withini sixty day
fellowing the day the tax amount initially beeame due, shall be both a eivil and a e.Fifniflal
violation of this seetiow.
3.72.070 NOTICE OF INTENTION TO ENGAGE IN ACTIVITY TO BE
FILED.
In order that the city may identify those persons who are subject to taxation under this
chapter each person, association or organization shall file with the eiDirector a sworn
declaration of intent to conduct an activity taxable under this chapter upon a form to be
prescribed by the Director, together with a copy of the license issued therefor by the
Washington State Gambling Commission. The fling shall be made not later than ten days prior
to conducting or operating the taxable activity. No fee shall be charged for such filing, which is
not for the purpose of regulation of this activity but for the purposes of administration of this
taxing ordinance only.
Failure to timely file shall not excuse any person, association or organization from any
tax liability.
3.72.080 RECORDS REQUIRED.
(a) Each person, association, or organization engaging in an activity under this
chapter shall maintain records respecting that activity which truly, completely and accurately
disclose all information necessary to determine the taxpayer's tax liability hereunder during each
base tax period. Such records shall be kept and maintained for a period of not less than three
years. In addition, all information and items required by the Washington State Gambling
Commission under WAC 230-08, and the United States Internal Revenue Service respecting
taxation, shall be kept and maintained for the periods required by those agencies.
(b) All books, records, and other items required to be kept and maintained under this
section shall be subject to, and immediately made available for, inspection and audit at any time,
with or without notice, at the place where such records are kept, upon demand by the eit-y
tFeasufefDirector or his designees, for the purpose of enforcing the provisions of this taxing
ordinance.
(c) Where a taxpayer does not keep all of the books, records or items required to be
kept or maintained under this section in this jurisdiction so that the slur -O Director may
examine them conveniently, the taxpayer shall either:
(1) Produce all of the required books, records, or items within this jurisdiction
for such inspection within seven days following a request of the local official that he do so; or
(2) Bear the actual cost of inspection by the Director or his
designee, at the location at which such books, records or items are located; provided, that a
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taxpayer choosing to bear these costs shall pay in advance to the eity tteasH Director the
estimated cost thereof, including, but not limited to round-trip fare by the most rapid means,
lodging, meals, and incidental expenses. The actual amount due or to .be refunded for expenses
shall be determined following said examination of the records.
(d) A taxpayer who fails, neglects or refuses to produce such books and records either
within or without this jurisdiction, in addition to being subject to other civil and criminal
penalties provided by this chapter, shall be subject to a jeopardy fee or tax assessment by the 64-Y
t-Feasu-er-Director.
(e) This penalty fee or jeopardy assessment shall be deemed prima facie correct and
shall be the amount of fee or tax owing the Director by the taxpayer unless he can
prove otherwise by competent evidence. The taxpayer shall be notified by mail by the eity
treasurerDirector of the amount of tax so determined by jeopardy assessment, together with any
penalty and/or interest, and the total of such amounts shall thereupon become immediately due
and payable.
3.72.090 OVERPAYMENT OR UNDERPAYMENT OF TAX.
If, upon application by a taxpayer for a refund or for an audit of his records, or upon any
examination of the returns or records of any taxpayer, it is determined by the 64
tr-easafefDirector that within three years immediately preceding receipt by the e4y
Director of the application by the taxpayer for a refund, or an audit,,or, in the absence of
such an application, within the three years immediately preceding the commencement by the e4
tfeasWer-Director of such examination:
(1) A tax or other fee has been paid in excess of that properly due, the total excess
paid over all amounts due to the city within such period of three years shall be credited to the
taxpayer's account or shall be credited to the taxpayer at the taxpayer's option. No refund or
credit shall be allowed with respect to the Director more than three years before the
date of such application or examination;
(2) A tax or other fee has been paid which is less than that properly due, or no tax or
other fee has been paid, the eity-tfeasttre�Director shall mail a statement to the taxpayer showing
the balance due, including the tax amount or penalty assessments and fees, and it shall be a
separate, additional violation of this chapter, both civil and criminal, if the taxpayer fails to make
payment in full within ten calendar days of such mailing.
3.72.100 FAILURE TO MAKE RETURN.
If any taxpayer fails, neglects or refuses to make and file his return as and when required
under this chapter, the eiQirector is authorized to determine the amount of tax
payable, together with any penalty and/or interest assessed under the provisions of this chapter,
and by mail to notify such taxpayer of the amount so determined, which amount shall thereupon
become the tax and penalty and/or interest and shall become immediately clue and payable.
3.72.110 TAX ADDITIONAL TO OTHERS.
The tax herein levied shall be additional to any license fee or tax imposed or levied under
any law or any other ordinance of Bremerton, except as herein otherwise expressly provided.
3.72.120 RULE MAKING.
The Director shall have the ..,,we and it shall be his duty, ftem time to
time; authority to adopt, publish and enforce rules and regulations not inconsistent with this
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chapter or with superior 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 regulation.
3.72.130 TAXES, PENALTIES AND FEES CONSTITUTE DEBT TO
MUNICIPALITY.
Any tax due and unpaid under this chapter and all penalties or fees shall constitute a debt
to the city, a municipal corporation, and may be collected by court proceedings the same as any
other debt in like amount which shall be in addition to all other existing remedies.
3.72.140 LIMITATION ON RIGHT TO RECOVERY.
The right of recovery by the city from the taxpayer for any tax provided hereunder shall
be outlawed after the expiration of five calendar years from the date said tax became due. The
right of recovery against the city because of overpayment of tax by any taxpayer shall be
outlawed after the expiration of five calendar years from the date such payment was made.
3.72.150 EFFECTIVE DATE OF TAX.
This chapter shall provide for the gambling taxes mentioned herein, to be retroactive to
January 1, 1975.
3.72.160 VIOLATION - PENALTIES.
Anyone who violates or fails to comply with any of the provisions of this chapter shall,
upon conviction, be guilty of a civil infraction subject to the provisions of :BMC Chapter 1. 12,
and each day any person shall continue to violate or fail to comply with the provisions of this
chapter shall be deemed and considered a separate offense.
SECTION 5. Section 3.74.050(d) of the Bremerton Municipal Code entitled
"Amusement Device Tax" relating to amusement devices is hereby amended to read as follows:
3.74.050 AMUSEMENT DEVICE TAX.
(a) Any person, firm or corporation which owns any amusement device for commercial
purposes shall be required to remit to the city a tax which shall be equal to the gross receipts
derived therefrom multiplied by the rate of two percent (2%).
(b) The tax shall be payable in quarterly installments on or before the thirtieth day of
the month following the end of the calendar quarter.
(c) The tax remittance, as herein provided, shall be accompanied by an amusement
device location schedule every calendar quarter.
(d) In the event that the amusement device tax is not paid on or before the due date,
there shall be added to the amount due a penalty fee pursuant to BMC 3.86.110.as follows;
(1) One (1) thFough thirty (30) days, ten pe ent (I00%) of tax due,, rt""mic"'xiriiirr
;
(,2) Th my one (« 1) t,...g„ s,xty («m) days, fi ftee rpccccnt' -( -rc,ov)-vf t ai-Q
av,
(3) Si. ;., ons-(Fillt►r mnr days twefity pe ent (2004) oft a
penalty of five dollars ($5.00).
SECTION 6. Chapter 3.82 of the Bremerton Municipal Code entitled
"Commercial Parking Tax” is hereby amended to read as follows:
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3.82.010 DEFINITIONS.
For the purposes of this chapter, the following definitions shall apply' unless the context
indicates otherwise:
A. "Commercial parking business" means the ownership, lease, operation, or
management of a commercial parking lot in which fees are charged.
B. "Commercial parking lot" means a covered or uncovered area with stalls for the
purpose of parking motor vehicles.
C. "T,-eas Fer-" means the T,-eas ,,.o,. of the City of 9feer-ton "Director" means the
Director of Community Development of the City or any officer, agent or employee of the City
designated to act on the Director's behalf.
D. "Gross proceeds" means and includes the gross receipts collected or accruing by
reason of the transaction of the commercial parking business, without any deduction on account
of the cost of tangible property sold, labor costs, interest, discount, taxes, or any other costs or
expenses whatsoever paid or accrued and without any deduction on account of losses.
E. "Person" means any individual, association, corporation, partnership, joint
venture, trust, or other entity.
F. "Tax and Licensing Division" means the Tax and Licensing Division of the
Department of Community Development.
3.82.020 TAX RATE - WHO MUST PAY.
There is levied upon and shall be collected from every person engaged in a commercial
parking business within the City a commercial parking tax in an amount equal to fifteen percent
(15%) of the gross proceeds of the commercial parking business.
3.82.030 PAYMENT OF TAX.
A. The tax imposed by this chapter shall be due and payable in quarterly
installments, on or before the last day of the month next succeeding the end of the quarterly
period in which the tax accrued. The quarterly periods are as follows:
1. First quarter: January, February, March
2. Second quarter: April, May, June
3. Third quarter: July, August, September
4. Fourth quarter: October, November, December
Tax patents shall be filed with the Tax and Licensing Division.
B. The - zeasufffDirector may require payment of the tax to be accompanied by a
written tax return, upon such form and setting forth such information as the Director
may reasonably require in order to calculate the amount of tax due to the City.
C. The Director shall have the right to require proof of the gross proceeds
of the commercial parking business. Each person required to pay the tax imposed by this chapter
shall retain records reflecting the gross proceeds of the commercial parking business and the
records shall be open at all reasonable hours to inspection by the rDirector or the
Director's designee.
D. If the payment of any tax due under this chapter is not received by the City by the
last day of the month in which the tax becomes due, the tax shall be delinquent.
3.82.040 TAX - COLLECTION.
The tax imposed by this chapter, and all penalties thereon, shall constitute a debt to the
City and may be collected by court proceedings in the same manner as any other debt in like
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amount, which remedy shall be in addition to all other existing remedies. Any judgment entered
in favor of the City shall include an award to the City of all court and collection costs, including
attorneys' fees. Amounts delinquent more than ninety (90) days may be assigned to a third party
for collection, in which case the amount of any collection charges shall be in addition to all other
amounts owed. Amounts due shall not be considered paid until the City has received good funds
for the full amount due or has discharged the amount due and not paid.
3.82.050 OVER OR UNDERPAYMENT OF TAX.
In the event that a person makes an overpayment, and within two (2) years of the date of
such overpayment makes application for a refund or a credit, the person's claim shall be allowed
and a refund made by the City upon determination by the T+eas r—erDirector that no other sums
are owed by the person to the City. If a person determines that the tax has been underpaid and
without notice by any party pays the amount due to the City, the amount underpaid and corrected
by the person shall not be subject to penalty.
3.82.060 PENALTY FOR LATE PAYMENT.
(a) If full payment of any tax due under this chapter is not received by the
treasufefDirector by the last day of the month in which the tax was due, there shall be added to
such tax a penalty pursuant to BMC 3.86.110.fts-follows:
0) One (1) to thifty{30) days, ten pement(1014) of tax due, minimufn
penalty of twenty five dollars ($25.00-Y,
(i ThiFty one (31) to six4y-(60)-days, firfteen=pereen !c X15%) of tax due,
penalty It of fifty dellaFs ($50.00);
(3) Sixty-ene (6 1) days or- more, twenty per-eent-('n�rtax due, �.
penalty of Seventy five ($75.00).
(b) The t, easu,- ffDir-eeter- shall notify the t.,.,„ayff by mail of the a t f any
�
pena4ties so added of: assessed, and- �.he s-Am.e. Shall beeefoe dtfe and shall be paid within ten (10)
days 4em the date of sueh fietiee;
3.82.070 VIOLATION - PENALTY.
A. It shall be a violation of this chapter:
(1) For a person required to pay a tax under this chapter to fail or refuse to pay
the tax imposed;
(2) For a person to evade payment of the tax, or any part thereof,
(3) For a person to fail to appear and/or refuse to testify in response to a
subpoena issued in any proceeding under this chapter;
(4) For a person to testify falsely upon any investigation into the correctness
of a return, or upon the hearing of any appeal; or
(5) For a person to in any manner hinder or delay the City or any of its
officers in carrying out the provisions of this chapter.
B. A person violating any of the provisions of this chapter, upon conviction thereof,
shall be punished by a fine of not more than five hundred dollars ($500.00). A person is guilty of
a separate offense for each and every day during the portion of which any violation of any
provision of this chapter is committed, continued or permitted by any such person, and shall be
punished accordingly.
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3.82.080 APPEAL PROCEDURE.
Any person aggrieved by the amount of the tax determined to be due to the City by the
TreasuFer-Director under the provisions of this chapter, may appeal te-the -1=I� mer
from such determination by filing a written notice of appeal with the Administrative HearinJ4
Examiner pursuant to BMC 3.86.140.
3.82.090 CONFIDENTIALITY OF TAX RETURNS.
The tax returns made to the City pursuant to this chapter shall not be made public, nor
shall they be subject to inspection by a person who is not an employee of or under contract to the
City and who is not acting in an official capacity. It shall be unlawful for any person to make
public or to inform any unauthorized person as to the contents of a tax return, or to permit
inspection of a tax return, except as authorized in this section or as required by law. This section
shall not be construed to prohibit the disclosure of information received under this chapter to the
Federal Internal Revenue Service, State Department of Revenue, or to tax enforcement officials
of any other city in the State of Washington for official purposes only, and this section shall not
be construed to prohibit or make unlawful the disclosure of the name and address of any person
licensed under this chapter, or of any person signing an application on behalf of an applicant.
3.82.100 DUTIES OF THE TREASURFRDIRECTOR.
A. The TreasurerDirector shall keep full and accurate records of all funds received
under the provisions of this chapter. Upon receipt of any tax or penalty collected under the
provisions of this chapter, the TreasuwDirector shall deposit the amounts collected into the
street fund of the City.
B. In order to carry out the provisions of this chapter, the TerDirector shall
have the power to adopt, publish and enforce rules and regulations consistent with this Chapter.
C. The TTreasufwDirector for good cause shown may extend the time for making and
filing any tax return required under this chapter; provided, that any extension in excess of thirty
(30) days shall be conditioned upon payment of interest of one percent (1%) for each thirty (30)
days or portion thereof on the amount of tax. from the date upon which the tax became due.
3.82.110 USE OF PROCEEDS OF TAX.
The proceeds of the tax imposed and collected pursuant to this chapter shall be used
.strictly for transportation purposes in accordance with RCW 82.80.070.
SECTION 7. Section 3.86.040 of the Bremerton Municipal Code entitled
"General Business License Required" relating to tax returns and payments is, hereby amended to
read as follows:
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 FILE 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
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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) For purposes of the tax imposed by Chapter 3.48 BMC, any person whose value
of products, gross proceeds of sales, or gross income of the business, subject to business and
occupation tax after all allowable deductions, is equal to or less than
($60,000 the tax exemption amount set forth in BMC 3.48.050(2) in the current calendar year
shall file a return, declare no tax due on their return, and submit the return to the Director. The
gross receipts, deduction amounts and exemptions shall be entered on the tax return even though
no tax may be due.
(5) 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.
(6) 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
day of such period shall be the next succeeding day which is neither a Saturday, Sunday, or City
or federal legal holiday.
(7) 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.
SECTIONS. Section 5.02.050 of the Bremerton Municipal Code entitled
"Administration and Enforcement" relating to general business licenses is hereby amended to
read as follows:
5.02.050 ADMINISTRATION AND ENFORCEMENT.
(a) The Director of FinaneeCommunity Development, or designee, shall have general
charge of, and supervision over, the administration and enforcement of this chapter and shall
exercise such power and perform all the duties imposed upon him or her.
(b) Applicant shall, upon reasonable request, provide or allow the Director to inspect
relevant documentation of any licensee for verification of the information provided by
applicant/licensee on the business license application.
(c) The Director may establish administrative rules and regulations as deemed
appropriate, consistent with this chapter for the purpose of enforcing and carrying out its
provisions.
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Tax & Licensing
SECTION9. Section 5.02.060 of the Bremerton Municipal Code entitled
"General Business License Required" relating to general business licenses is hereby amended to
read as follows:
5.02.060 GENERAL BUSINESS LICENSE REQUIRED.
Any person who "engages in business" activities in the City as this term is defined in
Chapter 3.48 BMC and this chapter shall first obtain a general business license for the current
calendar year or unexpired portion thereof, and pay the fees prescribed in this chapter.
Applications for general business licenses shall be filed with the Tax and Licensing Division.
SECTION 10. Section 5.02.120 of the Bremerton Municipal Code entitled
"General Business License Required" relating to general business licenses is hereby amended to
read as follows:
5.02.120 APPLICATION PROCEDURE, LICENSE FEE.
(a) The business owner shall make application for any business license required
under this chapter to the Director on a form prepared by the department, which application shall
be accompanied by a receipt from the department showing payment of the required fee. Business
licenses shall be granted annually. The license application feeis dpi=was
applieablewill be reduced by one-half of the fee for applications received for businesses which
begin operation between July 1 to December 31 of the calendar year for which the license is to
be issued and is nonrefundable whether or not the license application is later denied.
(b) The fee for a business licensee shall be as set forth in Chapter 3.01 BMC as
currently enacted and as hereinafter amended.
SECTION]]. Section 5.03.040 of the Bremerton Municipal Code entitled
"License Required - Applications" relating to provisions for regulatory licenses is hereby
amended to read as follows:
5.03.040 LICENSE REQUIRED - APPLICATIONS.
The provisions of this chapter shall apply whenever a regulatory license is required by a
chapter in this title. The licensee shall be the person or entity who owns the business. Where the
license applicant is a corporation, the term "applicant" shall include principal officers and
managers. Where the license applicant is a partnership, the term "applicant" shall include
principal partners and managers. Applications shall be filed with the Tax and Licensing Division.
Each applicant shall provide, at a minimum, the following information:
(a) True name and any assumed names or aliases used.
(b) Home address and telephone number.
(c) Sex, weight, height, color of eyes and hair.
(d) Date of birth.
(€e) A copy of applicant's identification which must include some form of picture
identification, i.e., a driver's license or Washington State identification card.
(gJ The business occupation and/or employment history of the applicant for the five
(5) years immediately preceding the date of application.
(1g) Residence address(es) of the applicant for the five (5) years preceding the date of
application.
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Tax & Licensing
(ih) The business name, business address, and telephone number of the proposed
business.
GJ A listing and explanation of all services to be provided.
(kj) A description of any other business activity to be conducted on the premises or
adjoining premises owned and controlled by the applicant.
(Ik) The principal enterprise of the business if different from the activity being
licensed.
(mj) Whether the applicant has ever been convicted, forfeited bail, or pled guilty to any
crime, excluding minor traffic offenses. If so, state the charge and the nature of the crime, the
name and location of the convicting court and the disposition thereof.
(rtm) Written declaration by the applicant under penalty of perjury, that the foregoing
information contained in the application is true and correct, said declaration being duly stated
and signed.
(off Such other relevant identification and information necessary as the Qty
Oet-kDirector may reasonably require to discover the truth of statements made in the application.
(po) Authorization for the City, its agents and employees to seek information and
conduct an investigation into the truth of the statements set forth in the application and the
qualifications of the applicant for the license.
SECTIONIZ Section 5.03.050 of the Bremerton Municipal Code entitled
"License Issuance - Fees" relating to provisions for regulatory licenses is hereby amended to read
as follows:
5.03.050 LICENSE ISSUANCE - FEES.
(a) Applications for regulatory_ licenses must be received by the City Tax and
Licensing_ Division at least three (3) weeks prior to issuance.
(b) License fees will be due upon application.
The City Council shall establish appropriate fees pursuant to Chapter 3.01.
SECTION 13. Section 5.03.120 of the Bremerton Municipal Code entitled "Rule
Making" relating to provisions for regulatory licenses is hereby amended to read as follows:
5.03.120 RULE MAKING.
The City 4ekDirector shall have the power -
and duty, 4 om time to timt-,Apthori to
adopt, publish, and enforce rules not inconsistent 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.
SECTION 14. Section 5.08.010 of the Bremerton Municipal Code entitled
"License Required" relating to street vendor regulatory licenses is hereby amended to read as
follows:
5.08.010 LICENSE REQUIRED.
It is unlawful for any person to engage in street vending in the City without first
obtaining a regulatory license in addition to a business license. Applications for regulatory
licenses shall be filed with the Tax and License Division.
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Tax & Licensing
SECTION 15. Section 5.08.020 of the Bremerton Municipal Code entitled
"Definitions" relating to street vendor regulatory licenses is hereby amended to read as follows:
5.08.020 DEFINITIONS.
(a) "Director" shall mean the Aa.,,,eial Se fviees Dir -e, ter- or- designee. means the
Director of Community Development of the City or any officer, agent or employee of the City
designated to act on the Director's behalf.
(b) "Street vending" shall mean one who sells food, nonalcoholic beverages, flowers,
plants, or other merchandise to the public from any stand, booth, cart, basket, tray, table or other
device on any sidewalk, street, highway or public place.
(c) "Street vending site" shall mean the location of the street vending unit.
(d) "Street vending unit" shall mean the cart, tables and other equipment used in
conjunction with a street vending site.
(e) "Tax and Licensing Division" means the Tax and Licensing Division of the
Department of Community Development.
SECTION 16. Section 5.16.010 of the Bremerton Municipal Code entitled
"Definitions" relating to temporary merchants, peddlers and mobile food vendor regulatory
licenses is hereby amended to read as follows:
5.16.010 DEFINITIONS.
In construing the provisions of this chapter, the following definitions shall be applied.
(a) "Director" means the Director of Community Development of the City or any
officer, agent or employee of the City designated to act on the Director's behalf.
(ab) "Peddler" means any person, either as agent, employee or principal, who carries
goods, wares or merchandise of whatever nature or description or any person who offers services
from house to house, building to building, or upon any street, highway or public place within the
City for the purpose of selling such goods, wares or merchandise or solicitory orders for the
same. Exempt from the meaning of this definition shall be newspapers.
(bcc) "Temporary merchant" means and includes anyone who, with intent to engage
temporarily, transiently or itinerantly in such business in the City, sells goods, wares or
merchandise or offers services and has no permanent location within the City; provided, a
farmer, gardener, or other person who sells, delivers or peddles any fruit, vegetables, berries,
eggs or any farm produce or edibles raised, gathered, produced or manufactured by such person
is exempt from requirements of this chapter.
(ed) "Vending of food from mobile unit" means a mobile unit travelling City streets for
the purpose of selling edible merchandise. Exempt from the meaning of this definition shall be
those mobile units used specifically for the delivering only of food pursuant to orders taken at an
established place of business.
(e) "Tax and Licensing Division" means the Tax and Licensing Division of the
Department of Community Development.
, SECTION 17. Section 5.1.6.020 of the Bremerton Municipal Code entitled
"License - Required" relating to temporary merchants, peddlers and mobile food vendor
regulatory licenses is hereby amended to read as follows:
Page 14 of 19
Tax & Licensing
5.16.020 LICENSE - REQUIRED.
It is unlawful to engage in business as a peddler or mobile food vendor in the City
without first obtaining a regulatory license in addition to a business license. It is unlawful to
engage in business as a temporary merchant without first obtaining a regulatory license. A
temporary merchant regulatory license shall be issued in lieu of a business license and licensee
shall be exempt from payment of City business and occupation taxes. Applications for regulatoryL
licenses shall be filed with the Tax and License Division of the Department of Community
Development.
SECTIONI8. Section 5.16.050 of the Bremerton Municipal Code entitled
"License - Inspection" relating to temporary merchants, peddlers and mobile food vendor
regulatory licenses is hereby amended to read as follows:
5.16.050 LICENSE - INSPECTION.
Any person engaging in the business of peddling, temporary merchant or mobile vending,
as defined in this chapter, who has obtained a license therefor from the �'�eg�Director, shall
on demand by any police officer or business and occupations tax license official forthwith
produce the same for inspection.
SECTION Section 5.17.010 of the Bremerton Municipal Code entitled
"Definitions" relating to charitable solicitation regulatory licenses is hereby amended to read as
follows
5.17.010 DEFINITIONS.
Whenever used in this chapter:
(a) "Director" means the Director of Community Development of the City or any
officer, agent or employee of the City desigpated to act on the Director's behalf.
(ab) "Charitable" shall include recreational, health, social service, humanitarian,
educational either actual or purported. "Charitable" shall not include "religious" or "religion" as
commonly defined where the proceeds will be used solely for religious purposes as distinguished
from educational, recreation, social service, health, humanitarian, or welfare.
(c) "Charitable organization" shall mean any organization organized and operated for
charitable, educational, or other purposes which is exempt from taxation pursuant to 501(c)(3) of
the Internal Revenue Code of 1954, as amended.
(bdd) "Contributions" shall mean and include the words alms, food, clothing, money,
subscription, property, or donations under the guise of a loan of money or property.
(eee) "Cost of solicitation" shall mean all costs whatever nature incurred in raising the
funds solicited, including costs of promotion.
(df, "Costs of promotion" shall mean costs of all publications, goods and services
sold, given away, or used as prizes in connection with the solicitation.
(eg) "Person" shall mean any individual, firm, co -partnership, corporation, association,
society, league, organization, or religious body and includes any trustee, receiver, assignee,
agent, or other representative thereof.
(€h� "Professional fund raiser" also referred to as "Promoter" shall mean a person who,
for compensation plans, promotes, conducts, manages, or carries on or attempts to plan, promote,
conduct, manage or carry on any drive or campaign, directly or indirectly, for the purpose of
Page 15 of 19
Tax & Licensing
soliciting contributions for or on behalf of any charitable organization or engages in the business
of soliciting contributions for charitable purposes. A bona fide officer or regular employee of a
charitable organization shall not be deemed a professional promoter by reason of his
participation by or on behalf of his employer.
(0i "Solicit" and "solicitation" shall mean the request, directly or indirectly, of
money, credit, property, financial assistance or other thing of value on the plea or representation
that such will be used for a charitable purpose as hereafter defined. "Solicit" and "solicitation"
shall include the following methods of requests, collections, of receipts:
(1) Any oral or written request.
(2) The sale of, offer or attempt to sell any chance, coupon, device, tax,
emblem, ticket, book, card, magazine, membership, merchandise, subscription, advertising
space, or other thing in connection with which an appeal is made for a charitable purpose or any
statement is made that the whole or any part of the proceeds from such sale will be donated to or
will go to a charitable purpose.
(3) Bingo activities, raffles, and amusement games conducted under Chapter
9.46 RCW and applicable rules of the Washington State Gambling Commission are specifically
excluded and shall not be deemed a solicitation under this chapter.
(h) "Charitable or-ganization" shall mean any OFgafliZatiOR organized and opefated for-
ehafitable, edueational, of etheF ptifpases whieh is exempt from taxation pufsuant to 501 (e)(3) of
the intefnal Revenue Godo of 1954 as amended-.
(i) "Tax and Licensing Division' means the Tax and Licensing Division of the
Department of Community Development..
SECTION 20. Section 5.17.020 of the Bremerton Municipal Code entitled.
"License Required" relating to charitable solicitation regulatory licenses is hereby amended to
read as follows:
5.17.020 LICENSE REQUIRED.
It shall be unlawful for any charitable organization, its members or employees, to solicit,
collect or receive contributions in the City of Bremerton without first obtaining a regulatory
"charity solicitation license". Applications for re ug latory licenses shall be filed with the Tax and
License Division of the Department of Community Development.
SECTION 21. Section 5.17.050 of the Bremerton Municipal Code entitled
"Professional Fund Raiser License - Terms" relating to charitable solicitation regulatory licenses
is hereby amended to read as follows:
5.17.050 PROFESSIONAL FUND RAISER LICENSE - TERMS.
The license shall not exceed sixty (60) days. A list showing the names of all solicitors
and locations of the solicitation must be provided to the City E4egDirector. Each solicitor shall
provide proper credentials identifying him/herself and the sponsoring charitable organization and
the promoter to those persons being solicited.
SECTION 22. Section 5.17.060 of the Bremerton Municipal Code entitled
"License — Grounds for Denial" relating to charitable solicitation regulatory licenses is hereby
amended to read as follows:
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Tax & Licensing
5.17.060 LICENSE - GROUNDS FOR DENIAL.
The Citi-Cle*pirector shall grant licensing under this chapter unless it is found that one
or more of the following facts exist:
(a) That the applicant is or has engaged in fraudulent transactions or enterprises
relating to soliciting charitable contributions.
(b) That the solicitation on behalf of applicant would be a fraud upon the public.
SECTION 23. Section 5.17.070 of the Bremerton Municipal Code entitled
"Books and Records" relating to charitable solicitation regulatory licenses is hereby amended to
read as follows:
5.17.070 BOOKS AND RECORDS.
Every person receiving contributions for a charitable purpose shall give a signed, written
receipt therefor. Every person managing or supervising the solicitation of contributions for
charitable purposes shall maintain a system of accounting wherein all donations and
disbursements are recorded and which shall be open to inspection at all reasonable times to the
E4 Gle l Director or such person as (s)he shall designate.
SECTION 24. Section 5.22.010 of the Bremerton Municipal. Code entitled
"License - Required" relating to public dance regulatory licenses is hereby amended to read as
follows:
5.22.010 LICENSE - REQUIRED.
It is unlawful for any person, firm, or corporation to conduct any public dance to which
the general public is admitted without first having obtained a regulatory license in addition to a
business license. Applications for regulatory licenses shall be filed with the Tax and License
Division of the Department of Community Development.
SECTION25. Section 5.36.010 of the Bremerton Municipal Code entitled
"License - Required" relating to special event regulatory licenses is hereby amended to read as
follows:
5.36.010 LICENSE - REQUIRED.
No person, firm, company, or corporation shall run, manage, operate, or conduct any
circus, parade, carnival games/rides, street fairs, sidewalk sales, or other promotional activity
within the City without first obtaining a regulatory license in addition to a business license.
Applications for reaulatory licenses shall be filed with the Tax and License Division of the
Department of Community Development.
SECTION 26. Section 5.36.050 of the Bremerton Municipal Code entitled
"Sponsor to Provide Vendor List" relating to special event regulatory licenses is hereby amended
to read as follows:
5.36.050 SPONSOR TO PROVIDE VENDOR LIST.
The sponsor of the event will provide the City of Community Development
or designee with a list of all participating vendors at least three (3) days prior to the event.
Page 17 of 19
Tax & Licensing
SECTION 27. Section 5.96.020 of the Bremerton Municipal Code entitled
"Definitions" relating to erotic dance studio regulatory licenses is hereby amended to read as
follows:
5.96.020 DEFINITIONS.
In this chapter, the following definitions shall apply, unless the context clearly requires
otherwise:
(a) "(`. unsil" means R..eMO140H City !''.,UR61
(ba) "Dancer" means a person who dances or otherwise performs for an erotic dance
studio and who seeks to arouse or excite the patrons' sexual desires.
(db) "Erotic Dance Studio" means place of business or establishment where one or
more dancers or other live performers emphasize and seek to arouse or excite the patrons' sexual
desires.
It shall be prima facie evidence that a place of business or establishment is an erotic
dance studio when one or more dancers or performers display or expose, with less than a full
opaque covering, that portion of the female breast lower than the upper edge of the areola.
(ec) "Inspector" means business license inspector.
(d) "Tax and Licensing? Division" means the Tax and Licensing; Division of the
Department of Community Development.
SECTION 28. Section 5.96.050 of the Bremerton Municipal Code entitled
"License - Required" relating to erotic dance studio regulatory licenses is hereby amended to
read as follows:
5.96.050 LICENSE - REQUIRED.
It shall be unlawful to operate, maintain, or manage an erotic dance studio without first
obtaining a regulatory license from the City in addition to a business license. Applications for
regulatory licenses shall be filed with the Tax and License Division.
SECTION 29. Severability. 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 30. E, ffective 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.
PASSED by the City Council the day of j)1J 0 , 2017.
ERIC YOUNGER, CoLuAl President
Page 18 of 19
Tax & Licensing
Approved this day of —pem-vt '2017.
ATTEST:
SHANNON CORIN, City Clerk
PATTY LEN
APPROVED AS TO FORM:
ROER A. LUBOVICH, Ci
PUBLISHED the -21 �kk day of A&MqktllL , 2017.
EFFECTIVE the day of x201-7' M/S
ORDINANCE NO..
Page 19 of 19
Tax & Licensing
AFFIDAVIT OF PUBLICATION
Account #342133 AD#1869304
STATE OF WASHINGTON
COUNTY OF KITSAP
I, Teresa Hull, 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 KITSAP 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 publi-
cation hereinafter referred to, published in the English language continually as a daily newspaper in Bremerton,
Kitsap County, Washington, a weekly newspaper in 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 an advertisement as it was published in regular issues (and not in supplement form) of
said newspaper on the following date, to wit: And on
December 27, 2017
such newspaper was regularly distributed to its subscribers during all of said period. The full amount of the fee
charged for the foregoing publication is the sum of $68.08. This amount has not been paid in full.
(Signature of Principal Clerk)
Subscribed and sworn to before me this day of December 27, 2017.
t4f
•��,�/i0'
tip
Cj
'����iPFWASH`�G�``
ORDINANCE NO. 5343
AN ORDINANCE of the City
Council of the City of Bremer-
ton, Washington, amending
Section 2.15.030 of the
Bremerton Municipal Code
entitled "Duties," sections
of Title 3 entitled "Revenue
and Finance," and sections
of Title 5 entitled "Business
Licenses and Regulations"
regarding taxes and licenses.
PASSED by the City Council on
the 20th day of December, 2017.
The full text of this ordinance is
available from the City Clerk's
Office, 345 Sixth Street, Suite
100, Bremerton, WA 98337.
DEC. 27, 2017 AD#1869304