ORD 79-43 IMPOSING A BUSINESS & OCCUPATION TAXORDINANCE NO. 79 - 43
AN ORDINANCE OF THE CITY 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 AND REPEALING ORDINANCE 68-26, 69-3 AND 74-1
THE CITY COUNCIL OF THE CITY OF WINSLOW DO ORDAIN AS FOLLOWS:
Section 1. The provisions of this Ordinance shall be
deemed to be an exercise of the power of the City of Winslow to
license for revenue.
Section 2. After January 1, 1979, 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 City 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 OccuDation LiceDse shall
be personal and non-transferable and shall be valid as long as the
licenseeshall continue in said business and shall comply with this
Ordinance.
Section 3.
(a) From and after the first utility bill rendered after
January 1, 1980 there is hereby levied uoon 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 City of Winslow, an annual tax for the privilege of so
doing, such tax to be equal to seven per cent (7%) of the total gross
subscribers' station exchange revenues from business and residence
telephone service (excluding message units) in the City of Winslow.
(b) From and after the first utility bill rendered after
February ~ 1980, there is hereby levied upon and there shall be
collected from every person, firm or corporation engaged in carrying
on the business of selling or furnishing electric light or Dower within
or partly within the corporate limits of the City of Winslow, an
annual tax to be equal to seven per cent (7%) of the total gross
income from such business in the City. Cross income as used herein
means the value proceeding or accruing from the sale of trangible
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 sh~ll 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 commence or from any business which the City is prohibited from
taxing under the Constitutions of the United States or the State of
Washington.
Section 5. The tax imposed by Sect]on 3 of this Ordinance
shall be due and payab].e quarterly on the 30th day of the month
following the end of each three-month period in each year provided
that a payment shall be made on or before April 30, July 30, October 30,
and January 30th. On or before said due date (April 1980) taxpayer
shall file with the City 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 then 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 City 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 City and may be
collected by court prcceedings, which remedy shall be in addition to
all other remidies.
Section 8. Any money paid to the City 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 City, 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
whe 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 exceed Five Hundred Dollars ($500.(
or by imprisonment 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 ]1. The City 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
hereunder.
Section 12. Ordinance 68-26, 69-3 and 74-1 are hereby repealed
in their entirity upon effective date of this Ordinance.
Section 13. Effective Date This Ordinance shall take effect
five days (5) a.fter posting it in a manner provided by law.
PASSED BY THE CITY COUNCIL OF THE CITY OF WINSLOW THIS / 7~DAY OF
_~~FW~, 1979.
ATTEST:
Norma Sue Frix
Clerk/Treasurer
Alice B. Ta/w~or