ORD 89-61 QUARTERLY PAYMENT OF CITY BUSINESS & OCCUPATION TAXESQUARTERLY B&O TAXES
ROC:cm
12/12/89
To be considered: 12/21/89
ORDINANCE NO. 89-61
AN ORDINANCE AMENDING SECTION 5.04.120 OF THE
WINSLOW MUNICIPAL CODE TO PROVIDE FOR THE
MANDATORY QUARTERLY PAYMENT OF CITY BUSINESS
AND OCCUPATION TAXES FOR ALL BUSINESSES HAVING
A QUARTERLY GROSS INCOME EXCEEDING $50,000.
THE MAYOR AND CITY COUNCIL OF THE CITY OF WINSLOW,
WASHINGTON, DO ORDAIN AS FOLLOWS:
Section 1. Section 5.04,120 of the Winslow Municipal
Code is herewith amended to read in its entirety as follows:
5.04.120 Payment of tax ....
A. The tax imposed by this chapter shall be
due and payable in one annual installment,
based on the gross income, less exemptions,
received by each business during the
previous calendar year, on or before the
fifteenth day in January of the following
year, except that those businesses with a
gross income exceeding fifty thousand
dollars quarterly shall pay the tax imposed
by this chapter in four quarterly install-
ments payable on or before the fifteenth
day of the month next succeeding the end
of the quarterly period in which the tax
accrued. These quarterly periods are as
follows:
t. First quarter, January, February,
March;
2. Second quarter, April, May, June;
3. Third quarter, July, August, September;
4. Fourth quarter, October, November,
December.
B. The first payment made under this chapter
shall be made by April 15th for the three-
month period ending the last day of March.
On or before said due date and on or before every
quarterly due date, the taxpayer shall file
with the clerk a written return, upon such
form and setting forth such information as
the clerk shall reasonably require, together
with the payment of the amount of the tax.
C. If payment of any tax due is not received
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by the city by the last day of the month
in which the tax becomes due, such payment
shall be considered delinquent.
Section 2. Severabiltiy. If any portion of this
ordinance is found or rendered invalid or ineffective, all
remaining provisions shall remain in full force and effect.
Section 3. This ordinance shall take effect and be in
force five days after its passage and legal publication.
ALICE B. TAWRESEY, Ma~/r
ATTEST/AUTHENTICATE:
APPROVED AS TO FORM:
ROBERT O. CONOLEY, City Attorney
FILED WITH CITY CLERK:
PASSED BY CITY COUNCIL:
PUBLICATION DATE: 1-4-90
EFFECTIVE DATE: 1-9-90
ORDINANCE NO. 89-61
12-14-89
12-21-89
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