ORD 94-31 B & O TAX DATEORDINANCE No. 94 — 31
AN ORDINANCE OF THE CITY OF BAINBRIDGE ISLAND,
WASHINGTON AMENDING THE DATE ON WHICH BUSINESS
AND OCCUPATION TAXES ARE DUE.
WHEREAS, BIMC 5.04.180(A) presently provides that the Business and
Occupation Taxes due to the City are due on or before the last day of January of the
year following the tax year; and
WHEREAS, BIMC 5.04.0480 presently provides that business licenses must
be obtained and the fee paid before the last day of February; and
WHEREAS, because most businesses on Bainbridge Island pay their B & O
taxes and renew their business licenses at the same time, the practice of having dif—
ferent due dates subjects many of them to unnecessary penalties and creates bad
will for the City; now, therefore,
THE CITY COUNCIL OF THE CITY OF BAINBRIDGE ISLAND, WASHINGTON,
DO ORDAIN AS FOLLOWS:
SECTION 1.BIMC 5.04.180(A) is amended as follows:
"Payment of the tax imposed by this chapter shall be due
on or before the last day of January February of the year
following the tax year."
SECTION 2. This Ordinance shall take effect and be in force five (5) days
from and after its passage, approval, publication and posting as required by law.
PASSED by the City Council thislstday of Decembef994.
APPROVED by the Mayor this 2nd day of Decembgr1994.
ATTEST/AUTHENTICATE:
SUSAN P. KASPER, City Clerk
APPROVED AS TO FORM:
ROD P. KASEGUMA, City Attorney
FILED WITH THE CITY CLERK:
PASSED BY THE CITY COUNCIL:
PUBLISHED: December 7, 1994
POSTED: December 7, 1994
EFFECTIVEDATE: December 12,
ORDINANCE NO. 94-31
i 4 c &r
JANET K. WEST, Mayor
November 17, 1994
December 1, 1994
1994