ORD 93-21 REMOVE $50 BUSINESS LICENSE PENALTYORDINANCE No. 93 — 21
AN ORDINANCE OF THE CITY OF BAINBRIDGE ISLAND
AMENDING THE CITY'S MUNICIPAL CODE TO REMOVE THE
$50.00 MINIMUM PENALTY ON DELINQUENT BUSINESS
LICENSES AND BUSINESS & OCCUPATION TAX PAYMENTS.
WHEREAS, the Bainbridge Island Municipal Code now provides
in Chapter 5.04.250 that there shall be a $50.00 minimum penalty for persons
paying a business license fee and/or B & O tax payment more than 90 days
late; and
WHEREAS, this penalty falls much harder on small businesses
than it does on larger ones; and
WHEREAS, by eliminating the $50.00 minimum, larger businesses
continue to pay a penalty that is generally the same as the present but
small business will no longer be penalized at a rate proportionately larger
than bigger businesses now, therefore,
THE CITY COUNCIL OF THE CITY OF BAINBRIDGE ISLAND, WASHINGTON,
DO ORDAIN AS FOLLOWS :
Chapter 5.04.250 of the BIMC is hereby amended to read :
In the event that any person fails to pay the
license fee and/or tax imposed by this chapter
within 15 days of the due date, a civil penalty
shall be imposed in the amount of ten (10) percent
of the delinquent license fee and/or tax plus any
previously assessed and unpaid penalties under this
chapter. For the purposes 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 the
event that a penalty has been wrongfully collected,
the penalty shall be refunded by the director.
PASSED by the City Council this 6th day of May, 1993.
APPROVED by the Mayor this 6th day of May, 1993.
SAM a RANATO, Mayor
ATTEST/AUTHENTICATE:
RALPH W. EELLS, Finance Director
APPROVED AS TO FORM:
ROD P. KASEGUMA, City Attorney
FILED WITH THE CITY CLERK : 4-30-93
PASSED BY THE CITY COUNCIL : 5-6-93
PUBLISHED : 5-12-93
POSTED : 5-12-93
EFFECTIVE DATE : 5-17-93
ORDINANCE 93 - 21
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