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ORD 92-11 COMMERCIAL PARKING TAX61 ORDINANCE NO. 92- 11 AN ORDINANCE of the Washington, imposing a adding a new chapter Island Municipal Code. City of commercial to Title Bainbridge Island, parking tax; and 5 of the Bainbridge WHEREAS, the City desires to levy a commercial parking tax in accordance with RCW 82.80.030 and which is fair to all; now, therefore, THE CITY COUNCIL OF THE CITY WASHINGTON, DO ORDAIN AS FOLLOWS: OF BAINBRIDGE ISLAND, Section 1. New Chapter. There is added to Title 5 of the Bainbridge Island Municipal Code a new chapter entitled "Commercial Parking Tax" containing the provisions set out in Sections 2 through 12 of this Ordinance. Section 2. Definitions. For chapter, the following definitions context indicates otherwise: the purposes of this shall apply unless the 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. "Director" means the Director Administrative Services for the City. of Finance and 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, corporation, partnership, joint venture, or trust. association, Section 3. On and after April 1, 1992, 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 three percent (3%) of the gross proceeds of the commercial parking business. I~AL/ru/1419y - 1 - 62 Section 4. 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: 2. 3. 4. First quarter: Second quarter: Third quarter: Fourth quarter: January, February, March April, May, June July, August, September October, November, December. B. The director 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 director 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. Section 5. 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 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 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. Section 6. Over or Underpayment of Tax. In the event that a person makes an overpayment, and within two 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 RAL/ru/1419y -- 2 -- 63 by the City upon determination by the director 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. Section 7. Civil Penalty. In the event that a person fails to pay the tax imposed by this chapter, a civil penalty shall be imposed in the amount of ten percent (10%) of the delinquent tax plus any previously assessed and unpaid penalties under this chapter. For the purpose of calculating the penalty, each month that the amounts owed under this chapter are due and unpaid shall be considered a separate violation subject to penalty. A fraction of a month shall be deemed a full month. In no event shall the penalty for a fee or tax delinquent more than 90 days be less than $50. In the event that a penalty has been wrongfully collected, the penalty shall be refunded by the director. Section 8. Violation - Penalty. A. It shall be a violation of this chapter: (i) 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 investigation into the correctness of or upon the hearing of any appeal; or upon any a return, (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 $500 or by imprisonment for not more than six months, or by both such fine and imprisonment. 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 RAL/ru/1419y - 3 - 64 is committed, continued or permitted by any such person, shall be punished accordingly. and Section 9. Appeal Procedure. Any person aggrieved by the amount of the tax determined to be due to the City by the director under the provisions of this chapter, may appeal to the City Council from such determination by filing a written notice of appeal with the City Clerk within 20 days from the date on which such person is given notice of the tax. The City Council shall, as soon as practicable, fix a time and place for the hearing for such appeal. Notice of the hearing of the appeal shall be given to the appellant by certified mail at least five days prior to the date of the hearing. Section 10. Confidentialitv 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. Section 11. Duties of the Director. A. The director 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 director shall deposit the amounts collected into the street fund of the City. B. In order to carry out the provisions of this chapter, the director shall have the power to adopt, publish and enforce rules and regulations consistent with this chapter. c. The director 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 30 days shall be conditioned upon payment of interest of 1% for each 30 RAL/ru/1419y -- 4 -- 65 days or portion thereof on the amount of tax from the date upon which the tax became due. Section 12. 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 13. 1992. This Ordinance shall be effective on April 1, PASSED by the City Council this 1992. 19th day of March APPROVED by the Mayor 1992. ATTE ST / AUTHENT I CATE: Ralph ~. Eells, Director of this 19th day of March ? ~n~J' e~anato, Mayor Finance and Administrative Services APPROVED AS FORM: FILED WITH THE CITY CLERK: March 13, 1992 PASSED BY THE CITY COUNCIL: March 19, 1992 PUBLISHED: March 23 & 25, 1992 POSTED: March 23, 1992 EFFECTIVE DATE: March 30, 1992 ORDINANCE NO.: 92-11 RAL/ru/1419y - 5 -