ORD 68-26 B & O TAXORDINANCE
AN ORDINANCE of the Town of Winslow, Washington
imposing a business and occupation tax upon
certain businesses, occupations and privileges,
requiring a business license for the same,
providing for the collection thereof, defining
offenses and prescribing penalties.
BE IT ORDAINED by the Council of the Town of Winslow,
Washington:
Section 1. The provisions of this Ordinance shall be deemed
to be an exercise of the power of the Town of Winslow to license
for revenue.
Section 2. After March 15, 1969, no person, firm or corporation
shall engage in or carry on any business, occupation, act or privilege
for which a tax is imposed by Section 3 of this Ordinance without
first having obtained, and being the holder of, a license so to do,
to be known as an Occupation License. Each such person, firm or
corporation shall promptly apply to the Town Clerk for such license
upon such forms as the Clerk shall prepare and provide, giving such
information as the Clerk shall deem reasonably necessary to enable
him to administer and enforce this Ordinance; and, upon acceptance
of such application by the Clerk, he shall thereupon issue such
license to the applicant. Such Occupation License shall-be personal
and non-transferable and shall be valid as long as the licensee
shall continue in said business and shall comply with this Ordinance.
Section 3-
(a) From and after March l, 1969, there is hereby levied
upon, and there shall be collected from, every person, firm or
corporation engaged in carrying on a telephone business for hire
within or partly within the corporate limits of the Town of Winslow
an annual tax for the privilege of so doing, such tax to be equal
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to five per cent (5%) of the total gross subscribers' station
exchange revenues from business and residence telephone service
(excluding message units) in the Town of Winslow.
(b) From and after March 1, 1969, there is hereby. levied
upon and there shall be collected from every person, firm or cor-
poration engaged in carrying on the business of selling or furnish-
ing electric light or power within or partly within the corporate
limits of the Town of Winslow an annual tax to be equal to five
per cent (5%) of the total gross income from such business in the
Town. Gross income as used herein means the value proceeding or
accruing from the sale of tangible property or service, and receipts,
(including all sums earned or charged, whether received or not)
by reason of the investment of capital in the business engaged
in, including rentals, royalties, fees or other emoluments, however
designated (excluding receipts or proceeds from the use or sale of
real property or any interest therein, and proceeds from the sale
of notes, bonds, mortgages, or other evidences of indebtedness, or
stocks and the like) and without any deduction on account of the
cost of the property sold, the cost of materials used, labor costs,
interest or discount paid, or any expense whatsoever.
Section 4. In computing said annual tax there shall be deducted
from said gross operating revenues the following items:
(a) The amount of credit losses and uncollectibles actually
sustained by the taxpayer;
(b) Amounts derived from transactions in interstate or foreign
commerce or from any business which the Town is prohibited from
taxing under the Constitutions of the United States or the State of
Washington.
Section 5. The tax imposed by Section B of this Ordinance
shall be due and payable quarterly on the BOth day of the month
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following the end of each three-month period in each year provided
that a payment shall be made on March l, 1969, as an advance pay-
ment on the tax actually to be due on June l, 1969. On or before
said due date (with the exception of March l, 1969, but including
June l, 1969) taxpayer shall file with the Town 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 the~ due.
Section 6. Each taxpayer shall keep records reflecting the
amount of his said gross operating revenues, and such records shall
be open at all reasonable times to the inspection of the Town Clerk,
or his duly authorized subordinates, for verification of said tax
returns or for the fixing of the tax of a taxpayer who shall fail
to make such returns.
Section 7. If any person, firm or corporation subject to this
Ordinance shall fail to pay any tax required by this Ordinance
within thirty (30) days after the due date thereof, there shall be
added to such tax a penalty of ten per cent (10%) of the amount
of such tax, and any tax due under this Ordinance and unpaid, and
all penalties thereon, shall constitute a debt to the Town and may
be collected by court proceedings, which remedy shall be in addition
to all other remedies.
Section 8. Any money paid to the Town through error or other-
wise not in payment of the tax imposed hereby or in excess of such
tax shall, upon request of the taxpayer, be credited against any
tax due or to become due from such taxpayer hereunder or, upon the
taxpayer's ceasing to do business in the Town, be refunded to the
taxpayer.
Section 9- Any said person, firm or corporation subject to
this Ordinance who shall fail or refuse to apply for an Occupation
License or to make said tax returns or to pay said tax when due,
or who shall make any false statement or representation in or in
connection with any such application for an Occupation License or
such tax return, or shall otherwise violate or refuse or fail to
comply with this Ordinance, shall be guilty of a misdemeanor and,
upon conviction thereof, shall be punished by a fine or not to ex-
ceed Five Hundred Dollars ($500.00), or by imprisonment in the Town
or County jail for a term of not to exceed One Hundred Eighty (180)
days, or by both.
Section 10. The invalidity or unconstitutionality of any
provision or section of this Ordinance shall not render any other
provision or section of this Ordinance invalid or unconstitutional.
Section ll. The Town Clerk is hereby authorized to adopt,
publish and enforce, from time to time, such rules and regulations
for the proper administration of this Ordinance as shall be necessary,
and it shall be a violation of this Ordinance to violate or to fail
to comply with any such rule or regulation lawfully promulgated here-
under.
Section 12. This Ordinance shall be in full force and effect
upon its passage and publication as required by law.
Adopted at a regular meeting of the Council of the Town of
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Winslow, Washington, this ~ day of January, 1969.
ATTEST:
Town Ce~r~~~
TOWN OF WINSLOW, WASHINGTON
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