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HomeMy WebLinkAbout1990-3263 Tax audit and collection duties 411 CORRECTED ORDINANCE NO. 3263 AN ORDINANCE relating to licenses and business regulations; establishing referendum procedures; assigning tax audit and collection duties to the Director of Finance and Budget; adding a new Section 5.50.205 to the City of Yakima Municipal Code; repealing Section 5.50.100 of the City of Yakima Municipal Code and amending Sections 5.50.050, 5.50.090, 5.50.150, 5.50.160, 5.50.170 and 5.50.180 of the City of Yakima Municipal Code. WHEREAS, certain administrative provisions of Chapter 5.50 of the City of Yakima Municipal Code (the "Municipal Code ") do not now fully reflect the duties of the Director of Finance and Budget within the organization of the government of the City of Yakima (the "City"); ); and WHEREAS, RCW 35.21.706 requires certain referendum procedures when a city imposes, or increases the rate of, a business and occupation tax; and WHEREAS, the City deems it necessary and advisable to adopt such statutory referendum procedures and to make such procedures applicable to all business and occupation taxes that the City may impose or increase; and WHEREAS, Ordinance No. 3163 of the City was adopted pursuant to applicable referendum procedures under Article IV, Section 3 of the City Charter, but not such statutory referendum procedures; and i , III WHEREAS, to avoid possible confusion, the City deems it necessary and advisable to ratify, confirm and reenact Ordinance No. 3163 pursuant to such statutory referendum procedures; NOW, THEREFORE, BE IT ORDAINED BY THE CITY OF YAKIMA: Section 1. The Municipal Code is hereby amended to add a new Section 5.50.205 which shall read as follows: "A special referendum procedure shall apply to all business and occupation taxes first imposed by the City and to all increases in the rates of such taxes. The City intends this procedure to conform to the requirements of RCW 35.21.706 as presently enacted. If RCW 35.21.706 is repealed, the referendum procedure contained in Article IV Section 3 of the City Charter shall apply. If RCW 35.21.706 is amended, such amendments shall be deemed to be incorporated herein. A referendum petition may be filed with the City Clerk (the "Filing Officer "), within seven days of 411 passage of any ordinance first imposing or increasing the rate of a business and occupation tax; provided, that with respect to Ordinance No. 3163, a referendum petition may be filed within seven days of passage of this ordinance. Within ten days, the Filing Officer shall confer with the petitioner concerning form and style of the petition, issue the petition an identification number, and secure an accurate, concise, and positive ballot title from the City Clerk. The petitioner shall have thirty days in which to secure the signatures of not less than fifteen percent of the registered voters of the City, as of the last municipal general election, upon petition forms which contain the ballot title and the full text of the measure to be referred. The Filing Officer shall verify the sufficiency of the signatures on the petition and, if sufficient valid signatures are properly submitted, shall certify the referendum measure to the next election ballot within the City or at a special election ballot as provided pursuant to RCW 35.17.260(2)." Section 2. Repeal of Section 5.50.100 of the Municipal Code. Section 5.50.100 of the Municipal Code is hereby repealed. . , -2- ASR218 90/05/04 Section 3. Reenactment of Ordinance No. 3163. Ordinance No. 3163 of the City is hereby ratified, reenacted, confirmed and validated in its entirety, and all actions taken thereunder are hereby ratified, confirmed and validated. As to such ordinance, the referendum procedure specified in Section 1 of this ordinance shall commence on the date of passage of this ordinance. Section 4. Amendment of Section 5.50.050 of the Municipal Code. Section 5.50.050 of the Municipal Code is hereby amended to read as follows: "A. There are levied and shall be collected annual license fees or taxes against the persons on account of business activities, and in the amounts to be determined by the application of the rates herein prescribed, as follows: • 1. Commencing January 1, 1985, upon every person engaged in or carrying on the business of sel- ling or furnishing electric light or power, a fee or tax equal to five and five-tenths percent of the total gross income derived from such business in the City of Yakima; provided, for the year 1986 and succeeding years, the rate of the fee or tax imposed by this sub- section shall be reduced according to the following schedule: Year Rate 1986 5.2% 1987 4.9% 1988 4.6% 1989 4.4% 1990 4.2% 1991 4.0% 2. Commencing January 1, 1985, and until July 1, 1989, upon every person engaged in carrying on a telephone business, a fee or tax equal to five and two-tenths percent of the total gross income, excluding income from intrastate tolls, derived from such busi- ness in the City of Yakima; provided, that the rate of -3- A5R218 90/05/04 III the fee or tax imposed by this subsection shall be reduced according to the following schedule: Year Rate 1986 5.0% 1987 4.8% 1988 4.6% 1989 4.4% Commencing July 1, 1989, upon every person engaged in carrying on a telephone business, a fee or tax equal to six percent of the total gross income derived from such business in the City of Yakima; provided, that such fee or tax be subject to the limitations pre- scribed by RCW 35.21.714, and provided, further, that the City shall suspend collection of any franchise fee on a telephone business in excess of the rates of fees and taxes permitted under RCW 35.21.870(2), which rates are as follows: Year Rate 1989 6.4% 411 1990 6.2% 1991 and thereafter 6.0% Total gross income for this purpose shall not include charges which are passed on to the subscribers by a telephone business pursuant to tariffs required by regulatory order to compensate for the cost to the telephone business of the tax imposed by the ordinance codified in this section. 'Telephone business' as used herein means the business of providing access to a local telephone net- work, local telephone network switching service, toll service or coin telephone services, or providing tele- phonic, video, data or similar communication or trans- mission for hire, via a local telephone network, toll line or channel, or similar communication or trans- mission system. It includes cooperative or farmer line telephone companies or associations operating an exchange. "Telephone business" does not include the providing of "competitive telephone service" as defined hereinbelow nor the providing of cable television service. 'Competitive telephone service' as used herein means the providing by any person of telephone equip- 411 ment, apparatus, or service, other than toll service, -4- ASR218 90/05/04 which is of a type which can be provided by persons that are not subject to regulation as telephone com- panies under RCW Title 80 and for which a separate charge is made. 3. Commencing January 1, 1985, upon every person engaged in or carrying on the business of sel- ling or furnishing natural gas for heat, power, light and other purposes, a fee or tax equal to five and two- tenths percent of the total gross income derived from such business in the City of Yakima; provided, for the year 1986 and succeeding years, the rate of the fee or tax imposed by this subsection shall be reduced accord- ing to the following schedule: Year Rate 1986 5.0% 1987 4.8% 1988 4.6% 1989 4.4% 1990 4.2% 1991 4.0% 4. Commencing January 1, 1985, upon every person engaged in or carrying on the business of sel- ling or furnishing steam for heating or other commer- cial consumption, a fee or tax equal to five and eight- tenths percent of the total gross income derived from such business in the City of Yakima. B. The minimum fee or tax on each such business activity shall not be less than $250.00 per tax year. C. Until July 1, 1989, the rates of tax set forth in subsection A above shall be measured against a maximum of the first five hundred dollars of the total gross income attributable to selling or furnishing electric light or power, selling or furnishing tele- phone services described in the definition of 'telephone business' contained herein, selling or furnishing natural gas or selling or furnishing steam to any one customer in any one calendar month or fraction thereof. Commencing July 1, 1989, the rates of tax set forth in subsection A above shall be measured against a maximum of the first three thousand dollars of the total gross income attributable to selling or furnish- 111 ing electric light or power, selling or furnishing -5- ASR218 90/05/04 telephone services described in the definition of "telephone business" contained herein, selling or furnishing natural gas or selling or furnishing steam to any one customer in any one calendar month or fraction thereof." Section 5. Amendment of Section 5.50.090 of the Municipal Code. Section 5.50.090 of the Municipal Code is hereby amended to read as follows: "Every taxpayer shall pay the fee or tax in this chapter provided on or before the twenty -fifth day of each and every month hereafter beginning on February 25, 1962, on said total gross income derived from any such business activity during the next preceding calendar or related billing month. Every taxpayer also shall file with the Director of Finance and Budget of the City at the time of paying its fee or tax, a return in the form prepared by the Director. Such return shall include a schedule of all revenue, taxable under this chapter and earned for the period payable under this section, which schedule identifies, • by total dollar amount and number of accounts, gross income in one - thousand - dollar increments. Section 6. Amendment of Section 5.50.150 of the Municipal Code. Section 5.50.150 of the Municipal Code is hereby amended to read as follows: "If the Director of Finance and Budget upon investigation or upon checking returns finds that the fee or tax paid on any of them is more than the amount required of the taxpayer, he shall refund the amount overpaid by a warrant upon the General Fund. If the Director of Finance and Budget finds that the fee or tax paid is less than required, he shall send a statement to the taxpayer showing the balance due, who shall within three days pay the amount shown thereon." Section 7. Amendment of Section 5.50.160 of the Municipal Code. Section 5.50.160 of the Municipal Code is hereby amended to read as follows: "If any taxpayer fails to apply for license, or make his return, or to pay the fee or tax therefor, or -6- ASR218 90/05/04 III any part thereof, within three days after the same shall have become due, the Director of Finance and Budget shall ascertain the amount of the fee or tax or installment thereof due and shall notify such taxpayer thereof, who shall be liable therefor in any suit or action by the City for the collection thereof. The Director of Finance and Budget shall also notify the City Attorney in writing of the name of such delinquent taxpayer and the amount due from him and said officer shall, with the assistance of the Director of Finance and Budget, collect the same by any appropriate means or by suit or action in the name of the City." Section 8. Amendment of Section 5.50.170 of the Municipal Code. Section 5.50.170 of the Municipal Code is hereby amended to read as follows: "Any taxpayer aggrieved by the amount of the fee or tax found by the Director of Finance and Budget to be required under the provisions of this chapter, may appeal to the City Council from such finding by filing a written notice of appeal with the Director of Finance 411 and Budget within five days from the time such taxpayer was given notice of such amount. The Director of Finance and Budget shall, as soon as practicable, fix a time and place for the hearing of such appeal, which time shall not be more than ten days after the filing of the notice of appeal, and he shall cause a notice of the time and place thereof to be delivered or mailed to the appellant. At such hearing, the taxpayer shall be entitled to be heard and to introduce evidence on his own behalf. The City Council shall thereupon ascertain the correct amount of the fee or tax by resolution and the Director of Finance and Budget shall immediately notify the appellant thereof, which amount, together with costs of the appeal, if appellant is unsuccessful therein, must be paid within three days after such notice is given. The City Manager of the City of Yakima may, by subpoena, require the attendance thereat of any person, and may also require him to produce any pertinent books and records. Any person served with such subpoena shall appear at the time and place therein stated and produce the books and records required, if any, and shall testify truthfully under oath administered by the City Manager as to any matter required of him pertinent to the appeal, and it shall be unlawful for him to fail III or refuse so to do." -7- ASR218 90/05/04 • Section 9. Amendment of Section 5.50.180 of the Municipal Code. Section 5.50.180 of the Municipal Code is hereby amended to read as follows: "The Director of Finance and Budget shall have the power and it shall be his duty, from time to time, to adopt, publish and enforce rules and regulations not inconsistent with this chapter or with law for the purpose of carrying out the provisions thereof, and it shall be unlawful to violate or fail to comply with, any such rule or regulation." Section 10. This ordinance shall be effective thirty (30) days after its passage, approval and publication as provided by law and the City Charter. PASSED BY THE CITY COUNCIL, signed and approved this 'H day of r, , 1990. • CITY OF YAKIMA, WASHINGTON By ,St \4 de- Mayor ATTEST: R CULP--%- ,2 I City Clerk Publication Date MAY 1 1 1990 Effective Date JUN 1 0 1990 -8- ASR218 90/05/04 III CERTIFICATE I, the undersigned, Clerk of the City of Yakima, Washington (the "City "), and keeper of the records of the City Council (herein called the "Council "), DO HEREBY CERTIFY: 1. That the attached ordinance is a true and correct copy of Ordinance No. of the Council (herein called the "Ordinance "), duly passed at a regular meeting thereof held on the day of , 1990. 2. That said meeting was duly convened and held in all respects in accordance with law, and to the extent required by law, due and proper notice of such meeting was given; that a legal quorum was present throughout the meeting and a legally . sufficient number of members of the Council voted in the proper manner for the passage of said Ordinance; that all other requirements and proceedings incident to the proper passage of said Ordinance have been duly fulfilled, carried out and otherwise observed; and that I am authorized to execute this certificate. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City this day of 1990. City Clerk ill -9- A5R218 90/05/04