Chapters:
5.04 Business Licenses
5.06 Utility Tax
5.08 Amusement Devices, Vending Machines, Music Machines
5.12 Pawnbrokers and Secondhand Dealers
5.16 Pool, Billiards, and Cardrooms
5.20 Public Dances and Dance Halls
5.24 Taxicabs
5.28 Taverns
5.32 Liquor
5.36 Franchises
5.40 Gambling
5.48 Engineering Costs
Sections:
5.04.010 Definitions.
5.04.020 Purposes.
5.04.030 License fees.
5.04.040 Procedure for obtaining license.
5.04.050 Examinations of business premises.
5.04.055 Fire inspection certificates.
5.04.060 Penalties.
5.04.070 Additional remedies.
5.04.080 License—Compliance—Revocation.
5.04.090 License—Needed for defense.
5.04.320 Public utilities.
5.04.330 Unpaid license fee.
5.04.360 Exemptions.
5.04.380 Publishers.
5.04.420 Duties of the city clerk.
* Prior
ordinance history: 373, 376, 391, 403, 509, 595, 598, 605, 865, 880, 948, 949,
950, 960, 966, 972 and 978.
The
following terms when used in this chapter shall have the meanings designated
below:
A. “Person” means all individuals,
partnerships, domestic and foreign corporations, associations, syndicates,
joint ventures, and societies transacting and carrying on any business in the
city of
B. “Business” means professions, trades, occupations,
shops and all and every kind of calling, but not including, however, the
following:
1. Suppliers who do not have a place of business
in the city and those engaged solely in wholesale selling to licensed
retailers;
2. Any person whose income is based solely on
an hourly, daily, weekly, monthly or annual wage or salary;
3. Any person transacting and carrying on any
business which is exempt from a license fee by virtue of the Constitution of
the United States, the Constitution of the state of Washington, or the laws of
the United States or the state of Washington;
4. Vendors in a temporary bazaar or community
fair for which a master license has been given to the sponsor thereof;
5. Rental or lease of real property by an
owner, provided that the owner of any structure on real property shall obtain a
fire inspection certificate for each property from the Sedro-Woolley fire department
if required by this chapter; and provided that any business on the property
shall, if otherwise required by Section 5.40.030, obtain a business license.
Rentals with added services, including but not limited to hotels, motels,
storage facilities, and bed-and-breakfasts, shall obtain a business license;
6. Businesses and organizations which have IRS
501(c)(3) nonprofit tax status, for activities within the scope of their IRS
501(c)(3) purpose, provided that:
a. The organization fill out an information
form and provide proof of IRS 501(c)(3) status to the satisfaction of the city
clerk,
b. The activity shall not include the sale of
food, beverages, cigarettes, or gambling, and
c. The owner of property used for this exempt
purpose shall obtain a fire inspection certificate if required by this chapter.
C. The agent or agents of a nonresident proprietor
engaged in a business for which a license is required by this chapter shall be
liable for the payment of the fee thereon as herein provided and for the penalties
for failure to pay the same or to comply with the provisions of this chapter to
the extent and with like effect as if such agent or agents were themselves proprietors.
(Ord. 1422-02 § 1, 2002: Ord. 1192 § 1 (part), 1993)
A. To provide revenue for municipal
planning, policing, and regulatory
purposes and to provide revenue to pay for the necessary expense required to
issue the license for and to regulate the businesses licensed.
B. The license fees levied by this chapter
shall be independent and separate from any license or permit fees now or
hereafter required of any person to engage in any business by any ordinance of
the city, regulating any business herein required to be licensed, and all such
businesses shall remain subject to the regulatory provisions of any such
ordinances or ordinances now or hereinafter in effect, and the persons engaged
in all such businesses shall be liable for the payment of any license fees for
which provision has been made herein.
C. The levy or collection of a license fee
upon any business shall not be construed to be a license or permit of the city
to the person engaged therein to engage therein, in the event such business
shall be unlawful, illegal, or prohibited by the ordinance of the city or the
laws of the state or the
A. No person shall engage in business in the
city without first having applied for, paid for and obtained the license
therefore for the current year, as provided herein, and without having first
complied with any and all applicable provisions of this chapter.
B. Class 1: each person engaged in the following
business in the city shall pay an annual basic license fee of seventy-five
dollars:
1. Banks;
2. Building materials and supplies companies;
3. Bus companies;
4. Canneries, except custom canneries;
5. Department stores, major;
6. Food processors;
7. Grocery stores, supermarket type, having
over three thousand square feet;
8. Manufacturing—large, over twenty-five employees;
9. Motor freight and transfer companies;
10. New car dealers having used car lots;
11. Railroad companies;
12. Savings and loan associations;
13. Soft drink manufacturers and/or bottlers;
14. Title insurance companies;
15. Theaters;
16. Wholesale petroleum products dealers;
17. Billboards.
C. Class 2: all persons engaged in the
business in the city not included in Class 1 shall pay an annual basic license
fee of thirty-five dollars.
D. Businesses located outside the city limits
making retail sales and deliveries within the city limits, businesses located
outside the city limits engaged in sales or service within the city limits,
vending machine operators, and peddlers and solicitors will pay the annual
Class 2 business license fee herein as well as any other required fees.
E. The license fee herein required shall be
due and payable on January 1st of each year for the year commencing and shall
be delinquent on and after the following March 1st of each year. Licenses for
persons engaging in any business after January 1st in any year shall be due and
payable upon such person engaging in such business and shall be delinquent if
not paid within ten days thereafter; provided, however, that persons engaging
in any such businesses for the first time, after July 1st of any year, shall pay
only fifty percent of the annual fee for the remainder of the license year.
F. Each branch establishment or separate location
of a business conducted by any person shall, for the purpose thereof, be a
separate business and subject to the license therefore provided for herein.
G. If any person be engaged in operating or carrying
on in the city more than one business, then such person shall pay the license
herein prescribed for as many of said businesses as are carried on by such
person.
H. The license year shall commence on January
1st of each year, and shall terminate at
A. All licenses shall be issued by the city
clerk. Normally, such licenses shall be issued within seven days of the date
application is made. Provided, however, when, in the opinion of the city clerk,
there exists sufficient question regarding the appropriateness of approving an
application, said application shall be considered by the city council at its
next regularly scheduled meeting. All licenses and permits are subject to
revocation at any time by the council for cause.
B. The application for such license shall
contain the following information:
1. The name of the applicant, with a statement
of all persons having an interest in said business, either as proprietors or
owners of said business;
2. The location of the place where the
business is conducted;
3. A description of the trade, shop, business,
profession, occupation or calling to be carried on within the city;
4. The amount of money tendered with the application;
5. The date of the application;
6. The signature of the applicant.
C. No license issued to do business within the
limits of the city shall be transferable. Only the individuals to whom the
license is issued shall be eligible to operate on that license.
D. The city clerk shall issue a license only
after payment of the full fee. All persons operating on or doing business under
license of the city shall, at all times, keep such license either on their
person or properly displayed while so operating within the city limits.
E. Issuance of a business license shall not relieve
the applicant from the need to comply with all other applicable city
ordinances. (Ord. 1192 § 1 (part), 1993)
City
officials shall have the authority to investigate and examine all places of
business licensed or subject to license under this chapter at any reasonable
time for the purpose of determining whether such place of business is complying
with the provisions of the chapter. (Ord. 1192 § 1 (part), 1993)
A. The owner of nonresidential, commercial, industrial,
or multifamily residential structures on real property shall obtain a fire
inspection certificate for each property from the Sedro-Woolley fire department
and fill out an informational form to the satisfaction of the city clerk.
B. For purposes of this chapter, multifamily
residential rental property shall be defined as a building containing four or
more dwelling units or a single dwelling unit in a building used primarily for
nonresidential purposes. Hotel, motel, and “bed and breakfast” facilities shall
be considered commercial facilities.
C. The owner of the real property shall be primarily
responsible for obtaining the fire inspection certificate; however, the tenant
or lessee may obtain the fire inspection certificate for the owner, as the owner’s
agent. (Ord. 1422-02 § 3, 2002)
A. It is unlawful for any person to wilfully
make any false or misleading statement to the city clerk for the purpose of
determining the amount of any license fee herein provided to be paid by any
such person, or to fail or refuse to comply with any of the provisions of this
chapter to be complied with, or to fail or refuse to pay before the same shall
be delinquent any license fee or penalty hereby required to be paid by any such
person.
B. In the event any person required to obtain
a license shall fail or neglect to obtain the same before it shall become
delinquent, the city clerk shall collect, upon payment therefor, in addition
thereto, a penalty of ten percent of the fee therefor for each calendar month
or fraction thereof that the same shall be delinquent.
C. Nothing herein contained shall be taken or
construed as vesting any right in any license as a contract obligation on the
part of the city as to the amount of the fee hereunder. Other or additional
taxes or fees and the fees herein provided for may be increased or decreased
and additional or other fees provided for and levied in any and all instances
at any time by the city.
D. The conviction of any person for violation
of any of the provisions of this chapter shall not operate to relieve such
person from paying any fee or penalty thereupon for which such person shall be
liable, nor shall the payment of any such fee be a bar to or prevent
prosecution in the city court of any complaint for the violation of any of the
provisions of this chapter.
E. Any person violating any of the provisions
hereof shall, upon the conviction thereof, be punished by a fine not to exceed
one thousand dollars, or by imprisonment for a term not exceeding one year or
by both such fine and imprisonment. Each day any person shall conduct any
business within the city for which a license or tax is hereby required without
having paid the license fee shall constitute a separate offense.
F. All persons, firms and corporations who perform
labor, services and construction within the city (as provided in Rule II, WAC
458-20-145), shall report the city “Location Code Number 2908” on their excise
tax returns to the state of Washington, Department of Revenue. On any violation
hereof, the amount of local sales and use taxes due the city shall be paid to
the city by the violator, together with a penalty of one hundred percent in
addition to all other penalties, fines and remedies provided in this chapter.
(Ord. 1192 § 1 (part), 1993)
A. In addition to the penalties provided in
this chapter and as separate and distinct remedies, the city may sue in any
court of competent jurisdiction to obtain a judgment and enforce collection
thereof by execution for any license fee or tax due under this chapter.
B. The city may seek an injunction prohibiting
a person from engaging in any unlicensed business.
C. In any action or suit authorized by this section,
the city, if it prevails, shall recover a reasonable attorney’s fee to be set
by the court, in addition to its costs and disbursements. (Ord. 1192 § 1
(part), 1993)
Every
license shall be taken and held subject to all of the ordinances and police
regulations of the city existing at the time of the issuance thereof, and also
subject to revocation by the city council at their discretion at any time upon
refunding the price paid, proportionately for the unexpired term of such license;
and upon conviction of any license for the violation of any ordinance
regulating the licensed business, the city council shall have power to revoke
the license without notice and without repayment of the unearned portion of the
license fee, whereupon the license shall be forfeited. The conditions contained
in this section shall constitute a part of each license issued by the city.
(Ord. 1192 § 1 (part), 1993)
Upon
the trial of any action brought for the violation of any license ordinance of
the city, the defendant shall be deemed not to have procured or have in force
the required license unless he produces such license in court and proves that
the same has been properly issued and the fee therefor paid, and in any such
action the fact that the defendant has represented himself as engaging in any
business or calling for which a license is required shall be conclusive
evidence of the liability of the defendant to pay for such license and procure
the issuance thereof. (Ord. 1192 § 1 (part), 1993)
A. After the effective date of the ordinance
codified in this section, no person, firm or corporation shall engage in or
carry on any business, occupation, act or privilege for which a tax is imposed
by subsection B of this section without first having obtained, and being the
holder of, a license to do so, 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 prescribes, giving such information as the
clerk deems reasonably necessary to enable said clerk’s office to administer
and enforce this section; and, upon acceptance of such application by the
clerk, the clerk shall thereupon issue such license to the applicant. Such
occupation license shall be personal and nontransferable and shall be valid as
long as the licensee continues in said business and complies with this section.
B. From and
after the effective of the ordinance codified in this section, there is levied
upon, and shall be collected from, every person, firm or corporation engaged in
carrying on the following business for hire or for sale of a commodity or a
service within or partly within the corporate limits of the city, the tax for
the privilege of so doing business as hereinafter defined:
1. Upon any cable television business, there
shall be levied a tax equal to six and one-half percent of the total gross
subscriber revenues from business in the city.
2. There is levied a tax on the sale, delivery
or distribution of electricity and electrical energy, and for the privilege of
carrying on said business such tax shall be equal to six and one-half percent
of the total gross revenue derived from sales of such electricity to ultimate
users within the city; provided, however, that there shall not be any tax
levied for the installation charges of electrical units; and provided further,
that the rate of tax shall be revised as follows:
|
Revised Date
of Rate Revision |
Revised Rate |
|
|
6.4% |
|
|
6.3% |
|
|
6.2% |
|
|
6.1% |
|
|
6.0% |
3. There is
levied a tax on the sale, delivery, distribution or furnishing of natural gas
for domestic, business or industrial consumption, and for the privilege of
carrying on said business such tax shall be equal to six and one-half percent
of the total gross income from such business in the city; provided, however,
that there shall not be any tax levied for installation charges of gas energy
units; and provided further, that the rate of tax shall be revised as follows:
|
Effective
Date of Rate Revision |
Revised
Rate |
|
|
6.4% |
|
|
6.3% |
|
|
6.2% |
|
|
6.1% |
|
|
6.0% |
C. The tax imposed by this section shall be
due and payable in quarterly installments and remittance shall be made on or
before the thirtieth day of the month next succeeding the end of the quarterly
period in which the tax accrued, such quarterly periods being, as follows:
1. First quarter: January, February, March;
2. Second quarter: April, May, June;
3. Third quarter: July, August, September;
4. Fourth quarter: October, November, December.
This section shall be effective
D. In computing the tax, there shall be
deducted from gross operating revenues, the following items:
1. The amount of credit losses and uncollectibles
actually sustained by the taxpayer;
2. Amounts derived from transactions in interstate
or foreign commerce or from any business which the city is prohibited from
taxing under the Constitutions of the
E. Each taxpayer shall keep records reflecting
the amount of his gross operating revenues, and such records shall be open at
all reasonable times to the inspection of the city clerk or her duly authorized
subordinates for verification of said tax returns or for the fixing of the tax
of a taxpayer who fails to make such returns.
F. If any person, firm or corporation subject
to this section fails to pay any tax required by this section within thirty
days after the due date thereof, there shall be added to such tax a penalty of
one percent per month of the amount of such tax, and any tax due under this
section and unpaid and all penalties thereon shall constitute a debt to the
city and may be collected by court proceedings, which remedy shall be in
addition to all other remedies.
G. Any money paid to the city through error or
not otherwise in payment of the tax imposed by this section or in excess of
such tax, upon request of the taxpayer, shall be credited against any tax due
or to become due from such taxpayer under this section or, upon the taxpayer
ceasing to do business in the city, shall be refunded to the taxpayer.
H. Any person, firm or corporation subject to
this section who fails or refuses to apply for an occupation license or to make
the required tax returns or to pay the tax when due, or who makes any false
statement or representation in or in connection with any such application for
an occupation license or such tax return, or otherwise violates or refuses or
fails to comply with this section, is guilty of a misdemeanor and, upon
conviction thereof, shall be punished by a fine of not to exceed three hundred
dollars or by imprisonment in the city or county jail for a term of not to
exceed ninety days, or by both such fine and imprisonment. (Ord. 1192 § 1
(part), 1993)
Any
license fee or tax which shall become due and owing to the city, whether
imposed by this chapter or any other license ordinance, shall constitute and remain
an indebtedness due and owing to the city until paid and the same may be
collected in any civil action. (Ord. 1192 § 1 (part), 1993)
Any
person paying a business and occupation tax to the city under the terms of
Ordinance No. 382, or under the terms of future ordinances of the city shall be
exempt from the payment of any license or tax under this chapter during the
year or years covered by such other ordinances. (Ord. 1192 § 1 (part),
1993)
Publishers
of newspapers, periodicals or any other publications, may, in lieu of procuring
any license provided for in this chapter, pay to the city a sum of money equal
in amount of the appropriate license fee set forth in Section 5.04.030, and
upon payment thereof, shall be exempt from the requirements of this chapter,
such exemption to apply for one calendar year, and to be renewable from year to
year upon additional payment of the sum. (Ord. 1367-00 § 1, 2000: Ord.
1192 § 1 (part), 1993)
The
city clerk shall keep full and accurate records of all funds received under the
provisions of this chapter. Upon receipt of any license fee or penalties
collected under the provisions of this chapter, he shall deposit the same with
the city treasurer to the credit of the current expense fund.
It
shall be the duty of the city clerk to require all parties engaging in any
business activity to procure such license, and should there be any license fee
not paid by any person, it shall be the duty of the city clerk to enforce
collection thereof in the manner provided in this chapter. (Ord. 1192 § 1
(part), 1993)
Sections:
5.06.010 Definitions.
5.06.020 Utility
tax levied—Rate.
5.06.025 Cellular
telephone utility tax levied—Rate.
5.06.030 License
requirement.
5.06.040 Allocation
of income—Cellular telephone service.
5.06.050 Remittance.
5.06.060 Taxpayer
engaged in more than one business.
5.06.070 Deductions.
5.06.080 Record
retention requirements.
5.06.090 Tax
delinquency—Unlawful acts.
5.06.100 Quitting,
selling or transferring business.
5.06.110 Tax
not exclusive.
5.06.120 Rate
changes.
5.06.130 Appeal
procedure.
5.06.140 Over
or underpayment of tax.
5.06.150 Pass-through
to customer.
5.06.155 Use
of funds.
Unless the context clearly indicates otherwise, the words phrases and terms used in this chapter shall have the following meanings:
A. “Cellular telephone service” means a two-way voice and data telephone/telecommunications system based in whole or substantially in part on wireless radio communications which is not subject to regulation by the Washington State Utilities and Transportation Commission (WUTC). This includes cellular mobile service. The definition of cellular mobile service includes other wireless radio communications services such as specialized mobile radio (SMR), personal communications services (PCS), and any other evolving wireless radio communications technology which accomplishes a purpose similar to cellular mobile service. Cellular telephone service is included within the definition of “telephone business” for the purposes of this chapter.
B. “City clerk” means the city clerk of Sedro-Woolley and his or her designees or agents.
C. “Competitive telephone service” means the providing by any person of telecommunications equipment or apparatus, or service related to that equipment or apparatus such as repair or maintenance service, if the equipment or apparatus is of a type which can be provided by persons that are not subject to regulation as telephone companies under Title 80 RCW and for which a separate charge is made.
D. “Gross income” 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 investment of capital in the business engaged in (including rentals, royalties, interest and other emoluments however designated excluding receipts or proceeds from the sale or use of real property or any interest therein and the 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, cost of materials used, labor costs, interest or discount paid, or any expenses whatsoever, and without any deduction on account of losses. Further deductions and exceptions from gross income upon which the fee or tax described in this chapter is computed are set forth in Section 5.06.070 of this chapter.
E. “Person” or “persons” means persons of either sex, firms, copartnerships, corporations, limited liability companies, and other associations, whether acting by themselves or through servants, agents or employees, and shall include the city of Sedro-Woolley for purposes of imposition and collection of this tax.
F. “Taxpayer” means any person liable for the license fee or tax imposed by this chapter.
G. “Tax year” or “taxable year” means (1) the year commencing January 1st and ending on December 31st, of such year, or (2) the taxpayer’s fiscal year when permission is obtained from the city clerk to use that period as the tax year, or (3) the year commencing December 15th and ending on December 14th of the following calendar year when permission is obtained from the city clerk to use that period as the tax year.
H. “Telephone business” means the business of providing access to a local telephone network, local telephone network switching service, toll service or coin telephone services or providing telephonic, video, data or similar communication or transmission for hire, via a local telephone network, toll line or channel cable, microwave, or similar communication or transmission system. The term includes cooperative or farmer line telephone companies or associations operating an exchange. Telephone business also includes cellular telephone service, provided, that the utility tax therefore shall be collected under Section 5.06.025 of this chapter. Telephone business does not include the providing of competitive telephone service, the providing of cable television service, nor the providing of broadcast services by radio and television stations. (Ord. 1514-05 § 1, 2005: Ord. 1499-05 § 1, 2005)
On and after
A. Telephone Business. Upon every person engaged
in or carrying on any telephone business (excluding cellular telephone service)
within the city of
B. Solid Waste. Upon every person engaged in or carrying on the business of collecting solid waste, recyclable materials or yard waste, a tax equal to two percent of the total gross income from such business in the city of Sedro-Woolley, but not including income from the collection of recyclables from commercial and industrial customers, nor the sale of recyclable materials or yard waste.
C. Sewer System. Upon every person engaged in
or carrying on the business of operating a sanitary sewer system, a tax equal
to two percent of the total gross income from such business in the city of
On and after
Cellular Telephone
Business. Upon every person engaged in or carrying on any cellular telephone service
business within the city of
Any person subject
to taxation under the provisions of this chapter is required to obtain an occupation
license from the city of
calendar year in which it is issued and a new license shall be required for each calendar year, unless the taxpayer is transacting business on a fiscal year with the prior consent of the city clerk, obtains an occupation license for the period of its current fiscal year which shall be deemed the tax year for such taxpayer. In such case, the occupation license shall expire at the end of the taxpayer’s tax year.
Application for an
occupation license shall be made to the city of
Any person engaging in or carrying on more than one business, occupation, pursuit or privilege within the city of Sedro-Woolley that is subject to taxation under this chapter shall apply for and obtain an occupation license and shall pay the tax imposed on each of the same. Each occupation license shall be numbered, shall show the name, place and character of business of the taxpayer, and such other information on as the city clerk shall deem necessary, and shall be conspicuously posted in the place of business for which it is issued at all times. Such license shall be personal and nontransferable.
No person to whom an occupation license has been issued pursuant to this chapter shall suffer or allow any other person for whom a separate license is required to operate under or display that person’s license, nor shall such other person operate under or display such license.
Any taxpayer who engages in or carries on any business subject to tax hereunder without obtaining and maintaining a valid occupation license to do so shall be guilty of a violation of this chapter for each day during which the business is so engaged in or carried on and the taxpayer who fails or refuses to pay the license fee or tax on any part thereof on or before the due date shall be deemed to be operating without having a license to do so. (Ord. 1499-05 § 3, 2005)
A. Service Address. Payments by a customer for the telephone service from telephones without a fixed location shall be allocated among taxing jurisdictions to the location of the customer’s principal service address during the period for which the tax applies.
B. Presumption. There is a presumption that the service address a customer supplies to the taxpayer is current and accurate, unless the taxpayer has actual knowledge to the contrary.
C. Roaming Phones. When the service is provided while a subscriber is roaming outside the subscriber’s normal cellular network area, the gross income shall be assigned consistent with the taxpayer’s accounting system to the location of the originating cell site of the call, or to the location of the main cellular switching office that switched the call.
D. Dispute Resolution. If there is a dispute between or among the city of Sedro-Woolley and one or more other cities, as to the service address of a customer who is receiving cellular telephone services and the dispute is not resolved by negotiation among the parties, then the dispute shall be resolved by the city of Sedro-Woolley and the other city or cities by submitting the issue for settlement to the Association of Washington Cities (AWC). Once the taxes on the disputed revenues have been paid to one of the contesting cities, the cellular telephone service company shall have no further liability with respect to additional taxes on the disputed revenues so long as it changes its billing records for future revenues to comport with the settlement facilitated by AWC. (Ord. 1514-05 § 3, 2005)
A. Monthly Remittance. The tax imposed by this
chapter shall be reported and remitted to the city of
B. Returns. The remittance shall be in legal tender and shall be accompanied by a return on a form to be provided and prescribed by the city clerk. The taxpayer shall be required to swear or affirm in writing on the return that the information therein given is full and true and that the taxpayer knows it to be so. If the total tax for which any person is liable under this chapter is not reasonably expected to exceed one hundred dollars in any month, the taxpayer may file a written request with the city clerk to file and pay taxes due under this chapter annually. Such requests are subject to approval by the city clerk. (Ord. 1499-05 § 4, 2005)
Any person engaged in, or carrying on more than one activity or business subject to the tax imposed by this chapter, shall pay the tax so imposed on each such business or activity. (Ord. 1499-05 § 5, 2005)
In computing the tax imposed by this chapter, the following may be deducted from the measure of the tax:
A. Adjustments made to a billing or to a customer account or to a telecommunications company accrual account in order to reverse a billing or charge that had been made as a result of third-party fraud or other crime and was properly a debt of a customer and for which the taxpayer can provide documentation to the city of Sedro-Woolley.
B. All cash discounts allowed and actually
granted to customers of the taxpayer during the tax year and for which the
taxpayer can provide documentation to the city of
C. Amounts derived from transactions in interstate
or foreign commerce, or from business done for the government of the
D. The amount of credit losses actually sustained by taxpayers whose regular books are kept on an accrual basis.
E. Amounts derived from business which the
city of
F. Amounts derived from collection of recyclables from commercial and industrial customers. (Ord. 1499-05 § 6, 2005)
It shall be the duty of every person required to obtain an occupation license and liable for payment of any tax imposed by this chapter to keep and preserve for a period of five years such books and records as will accurately reflect the amount of gross income from the business, and from which can be determined the amount of any tax for which the person may be liable under the provisions of this chapter. The term “books and records” as used in this section includes but is not limited to copies of the taxpayer’s federal income tax returns, federal excise tax returns, state of Washington excise tax returns, and copies of income tax and excise tax audits made by the United States or the state of Washington and furnished to such person. The taxpayer’s books and records shall be available for examination at all reasonable times by the city clerk and his or her duly authorized.
In the case of any taxpayer who does not keep the necessary books and records within the city of Sedro-Woolley for examination, it shall be sufficient if such person produce the same within the city of Sedro-Woolley as instructed or required by the city clerk.
Any taxpayer who fails, neglects, or refuses to produce such books and records in accordance with this chapter, or fails to file a return, in addition to being subject to other civil and criminal penalties provided by this chapter, is subject to a tax assessment in an amount determined by the city clerk in accordance with the provisions of this chapter, which tax assessment shall be deemed prima facie correct and shall be the amount of fee or tax owing to the city of Sedro-Woolley by the taxpayer unless the person can prove otherwise by competent evidence. The taxpayer shall be notified by mail by the city clerk of the amount of tax assessment imposed pursuant to this section, together with any penalty and/or interest due, and the total of such amounts shall thereupon become immediately due and payable. (Ord. 1499-05 § 7, 2005)
A. Penalties and Interest. For each payment due, if such payment is not made by the due date thereof, there shall be added penalty and interest as follows:
1. If paid one to ten days late, there shall be a penalty of ten percent added to the amount of tax due.
2. If paid eleven to twenty days late, there shall be a penalty of fifteen percent added to the amount of tax due.
3. If paid twenty-one to thirty days late, there shall be a penalty of twenty percent added to the amount of tax due.
4. If paid thirty-one to sixty days late, there shall be a penalty of twenty-five percent added to the amount of tax due.
5. In addition to the above penalty, the city
of
6. The tax imposed by this chapter and all penalties
and interest thereon shall constitute a debt to the city of Sedro-Woolley and
may be collected by court proceedings in the same manner as any other debt
which remedy shall be in addition to all other available remedies. Any judgment
entered in favor of the city of
B. Unlawful Acts. It is unlawful for any person liable for the tax imposed by this chapter to fail to pay the tax when due or for any person, firm, or corporation to make any false or fraudulent return or any false statement in connection with the return.
C. Criminal Penalties. Any person who intentionally violates any provision of this chapter shall be guilty of a misdemeanor and upon conviction thereof punished pursuant to state law or city ordinance. (Ord. 1499-05 § 8, 2005)
Whenever any taxpayer
quits business, or sells out, exchanges, or otherwise disposes of such business,
any tax payable under this chapter shall become immediately due and payable,
and such taxpayer shall, within ten days thereafter, make a return and pay the
tax due; and any person who becomes a successor shall become liable for the
full amount of any unpaid tax, interest, and penalties and shall withhold from
the purchase price an amount sufficient to pay any tax due from the taxpayer
until such time as the taxpayer shall produce a receipt from the city of Sedro-Woolley
showing payment in full of any tax due or a certificate that no tax is due. If
such tax, interest or penalty has not been paid by the taxpayer within ten days
from the date of such sale, exchange, or disposal, the successor shall become
liable for the payment of the full amount of tax, interest and penalties. The
successor’s liability shall be limited to the purchase price or fair market
value of the business purchased if no cash transaction took place. No successor
shall be liable for any tax due from the taxpayer from whom the successor has
acquired a business or stock of goods if the successor gives written notice to
the city clerk of such acquisition and no assessment is issued by the city
clerk within six months of receipt of such notice against the former operator
of the business. Taxpayer’s account will remain on an active status and be
subject to all taxes, penalties and interest until such time as the city clerk
is notified in writing that the taxpayer has discontinued business activity
within the city of
The tax levied
herein shall be additional to any license fee or tax imposed or levied under
any other law or under any other ordinance of the city of
No change in the rate
of tax upon persons engaging in the telephone business, including cellular telephone
service, shall apply to business activities occurring before the effective date
of the change. Furthermore, except for a change in the tax rate authorized by
RCW 35.21.870, no change in the rate of the tax on the telephone business may
take effect sooner than sixty days following the enactment of the ordinance
codified in this chapter establishing the change. The city of
Any taxpayer aggrieved
by the amount of the fee or tax found by the city clerk to be required under
the provisions of this chapter may, upon full payment of the amount assessed,
appeal from such finding by filing a written notice of appeal with the city
clerk within fourteen days from the date such taxpayer was given notified in
writing of such amount. The clerk shall, as soon as practicable, fix a time and
place for the hearing of such appeal before the city council, which time shall
be not more than sixty days after the filing of the notice of appeal, and shall
cause a notice of the time and place thereof to be delivered or mailed to the
appellant. At such hearing before the city council, the taxpayer shall be
entitled to be heard and to introduce evidence in his or her own behalf. The
city council shall render a decision, together with findings of fact and
conclusions of law, based upon the evidence presented at the time of the
hearing and all material on file in the case. The city council’s decisions
shall indicate the correct amount of the fee or tax owing. The city council’s
decision shall be final. The appellant or the city of
In the event that
any person makes an overpayment and within two years of the date of such overpayment
makes application for a refund or credit, the person’s claims shall be allowed
and a refund made by the city of Sedro-Woolley upon determination by the city
clerk that no other sums are owed by the person to the city of Sedro-Woolley.
If a person determines that the tax has been underpaid and without notice by
any party pays the amount due to the city of
The taxpayer may pass any tax in this chapter on to a customer, client, or purchaser, showing the additional amount on the billing for or invoice. However, doing so shall not cause the customer, client, or purchaser to become a “taxpayer” for purposes of this chapter. (Ord. 1499-05 § 14, 2005)
All monies collected from the tax upon cellular telephone services shall be deposited into the Cumulative Reserve Fund (Fund 302) and used only for construction of, acquisition of real estate for, or repairs to city municipal buildings, including fixtures and appliances. (Ord. 1514-05 § 6, 2005)
Sections:
5.08.010 Definitions.
5.08.020 Master license—Music machines.
5.08.030 Amusement devices.
5.08.040 Food and beverage machines.
5.08.050 Cigarette and tobacco vending machines.
5.08.060 Machines in owner’s place of business.
5.08.070 Assignment of license.
5.08.080 License—Application.
5.08.090 License—Issuance.
5.08.100 Seizure of unlicensed machine.
5.08.110 Minors operating.
5.08.120 Allowing minors to operate.
5.08.130 Limit on number of machines.
5.08.140 Permitting unlicensed machine on
premises.
5.08.150 License fee a civil debt.
5.08.160 License—Revocation.
5.08.170 Revocation for violations.
5.08.180 License revocation—Hearing.
5.08.190 Gambling not permitted.
5.08.200 Moving machines.
5.08.210 Penalties.
5.08.220 Financial statement to accompany license
application.
“Distributor”
as used herein means any person, firm or corporation who leases, rents to, or
places with others within this city any machine or device operated by a coin or
coins, or other valuable consideration, for playing music or other records,
amusement devices, cigarette and tobacco vending machines, and candy or other
merchandise vending machines.