ORD 79-02 BUSINESS TAXORDINANCE 79-2
AN ORDINANCE OF THE CITY OF WINSLOW, WASHINGTON,
AMENDING ORDINANCES 75-1 AND 75-8, WHICH PROVIDE FOR
THE LICENSING OF CERTAIN TYPES OF BUSINESSES AND
OCCUPATIONS AND IMPOSE A BUSINESS TAX THEREON.
The City Council of the City of Winslow make the following
Findings of Fact:
!. The City Council of the City of Winslow have become
aware of an increase ~n traffic on Winslow Way and Ferncliff
Avenue in the City of Winlsow.
2. This increase is due in large part to an increase in
the use by Washington State ferry commutors of commercial
parking lots located on these streets.
3. The increase ~n traffic has caused and continues to
cause the deterioration of Winslow Way and Ferncliff Avenue at
such a great rate that the City can no longer adequately
maintain these streets with the revenue currently available to
4. Consequently, in order to provide additional revenue to
the City for the improvement and maintenance of Winslow Way and
Ferncliff Avenue, the City Council of the City of Winslow make
the following amendments to Winslow Ordinances 75-] and 75-8.
The City Counc]! of the City of Winslow DO ORDAIN as
follows:
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 upon
and shall be collected from and paid by every person, as
hereinafter provided, on account and for the privilege of
engaging in business activ]ties within the City of Winslow, an
annual license fee and occupation tax per calendar year, or any
port]on 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 be
deposited in the Current Expense Fund of the City of
Winslow in accordance with the prov]s].ons of Section 16a
herein. The balaDce of such sum shall be deposited in the
Street Fund of the City of Winslow in accordaDce with the
provisions of Section ~6b herein.
Class 2. Publicly owned parking lots within the City of
Winslow which charge a fee for parking:
An annual tax shall be imposed upon and paid equal to four
percent (4%) of the gross income received by such
businesses during the previous calendar year. This fund
shall be deposited in the Street Fund of the City of
Winslow in accordance with the provisions of Section 16b
herein.
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Class 3. All other businesses located within the City of
Winslow:
The annual license fee shall be $3.00. In a~dition to the
annual license fee an annual tax shall be imposed an~ paid
equal to .04% of the gross income received by each such
business during the previous calendar year. These funds
shall be depoisted in the Current Expense Fund of the City
of Winslow in accordance with the provisions of Section ]6a
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.
Section 14 of Ordinance 75-] is deemed amended to read as
follows:
SECTION 14: COLLECTION. The licenses and taxes required
under this Ordinance, and all penalit]es 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 sha].] 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.
Section 16 of Ordinance 75-1 is deemed amended to read as
follows:
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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 penalit]es collected under
the provisions of this Ordinance the City Clerk/Treasurer shall
deposit the same as follows:
a. The following sums shall be deposited in the Current
Expense Fund of the City of Winslow:
1. All license fees and penal]ties 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.
3. Taxes paid by Class 3 Taxpayers pursuant to
Section 3 of this Ordinance.
b. The following sums shall be deposited in the City of
Winslow's Street Fund.
1. Taxes paid by Class 1 Taxpayers on four percent
(4%) of their gross income pursuant to Section 3 of
this Ordinance.
2. Taxes paid by Class 2 Taxpayers pursuant to
Section 3 of this Ordinance.
Section 20 of Ordinance 75-] as amended by Ordinance 75-8
is amended to read as follows:
SECTION 20: EFFECTIVE DATE. This Ordinance shall become
in full effect on 9
d[/W~(x~/~ , 1979.
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PASSED by the City Council of the City of Winslow this 2nd
day of January, 1979.
ATTEST:
/
ALICE B. TAWRESE~~
APPROVED AS TO FORM:
OF MCKISSON, LEHNE AND ASSOCIATES
CITY ATTORNEYS
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