ORD 81-28 LICENSING OF BUSINESSES AND TAXATIONAN ORDINANCE OF THE CITY OF WINSLOW, WASHINGTON
AMENDING ORDINANCE 75-1, 75-8, WHICH PROVIDE FOR
LICENSING OF CERTAIN TYPES OF BUSINESSES AND
OCCUPATIONS AND I~OSE A BUSINESS TAX THEREON, AND
REPEALING ORDINANCE 79-2 AND 80-17.
The City Council of the City of Winslow do ordain as follows:
SECTION It That Section 3 of Ordinance 75-1 as amended by
Ordinance 75-8 is deemed amended to read as follows:
SECTION 3: PERSONS SUBJECT TO TAX. On or after the effective
date of this Ordinance there is hereby levied uDon and shall be
collected from and paid by every person, as hereinafter provided,
on account and for the privilege of engaging in business
activities within the City of Winslow, an annual license fee and
occupation tax per calendar year, or any portion thereof, in a
sum equal to the amounts set forth herein.
Class 1. Privately owned parking lots within the City of
Winslow which charge a fee for parking:
The annual license fee shall be $3.00. In addition to the
annual license fee an annual tax shall be imposed and paid
equal to four percent (4%) of the gross income received by
each business during the previous calendar year. Of this
total sum, a sum equal to ~04% of the gross income received
by each business during the previous calendar year shall he
deposited in the Current Expense Fund of the City of Winslow
in accordance with the provisions of Section 16a herein.
The balance of such sum shall be deposited in the Street Fund
of the City of Winslow in accordance with the provisions
of Section 16b herein.
Class 2. Publicly owned parking lots within the City of
Winslow which charge a fee for parking:
An annual tax shall be irmposed uDon and paid equal to four
percent (4%) of the gross income received by such businesses
during the previous calendar year. These funds shall be
deposited in the Street Fund of the City of Winslow in
accordance with the provisions of Section 16b herein.
Page Two - Ordinance No. 81 - 28
Class 3o All other businesses located within the City
of Winslow:
The annual license fee shall be $3.00. In addition to
the annual license fee an annual tax shall be imposed
and paid equal to °04% of the gross income received by
each such business during the previous calendar year.
These funds shall be deposited in the Current Expense
Fund of the City of Winslow in accordance with the
provisions of Section 16a herein.
Class 4. Businesses located outside the City of Winslow.
Businesses located outside the Corporate Limits of the
City of Winslow which make regular retail sales and
deliveries or engage in the sale of consumer services
within the City of Winslow shall pay an annual license
fee of $20.00, These funds shall be deposited in the
Current Expense Fund of the City of Winslow in accordance
with the provisions of Section 16a herein.
Class 5o Temporary Stationery Businesses.
A Temporary Stationery Business is defined as any business,
occupation, act or privilege carried on at the same fixed
location located within the City of Winslow for not more than
one day per week and not more than 4 weeks in one calendar
year~ No temporary stationary business shall be allowed
to operate on any property owned by the City of Winslow
including but not limited to, the streets, sidewalks and
parks, without first having secured permission to do so
from the Winslow City Council~
SECTION 2~ Section 14 of Ordinance 75-1 is deemed amended to
read as follows:
SECTION 14: COLLECTION. The licenses and taxes required
under this Ordinance, and all Denalities thereon shall
constitute a debt to the City of Winslow, and may be collected
by court proceedings in the same manner as any other debt in
like amount, which remedy shall be in addition to all other
existing remedies. Any judgment entered in favor of the City
of Winslow shall include recovery by the City of all court
costs including attorney's fees,
Page Three - Ordinance No. 81 - 28
SECTION 3o Section 16 of Ordinance 75-1 is deemed amended to
read as follows:
SECTION 16: DUTIES OF THE CITY CLERK/TREASURER. The City
Clerk/Treasurer shall keep full and accurate records of all funds
received under the provisions of this Ordinance. Upon receipt
of any license fee, tax or ~enalities collected under the provisions
of this Ordinance the City Clerk/Treasurer shall deposit the same
as follows:
ao The following sums shall be deposited in the Current
Expense Fund of the City of Winslow:
1. All license fees and penalities collected under the
provisions of this Ordinance.
2. Taxes paid by Class 1 Taxpayers on .04% of their
gross income pursuant to Section 3 of this Ordinance.
3o Taxes paid by Class 3 Taxpayers pursuant to Section 3
of this Ordinance.
bo The following sums shall be deposited in the City of
Winslow's Street Fund:
1o Taxes paid by Class 1 Taxpayers on four percent (4%)
of their gross income pursuant to Section 3.~of this
Ordinance.
2o Taxes paid by Class 2 Taxpayers pursuant to Section 3
of this Ordinance.
Passed by the City Council of the City of Winslow this 2qth day
of July , 1981.
ATTEST:
onna ux on
C1 e rk/Tre as ure r
APPROVED AS TO FORM:
A1 ice B. Tawres ey ~
Mayo r
Robert W. McKisson
City Attorney
I do her.~eby certify t~' Ordinance was signed by the Mayor
th.is ~ ~ day of -~~I//~f/ and thereafter po.sted
S E A L