HomeMy WebLinkAbout1952-B-1365 369 .
z ORDINANCE NO. B -1365
O* IPEALWQ) !RV dgDIIV NCE NO. & 417
AN ORDINANCE amending Sections; 31 4, 5, and 6 of .Ordinance No. B -804, entitled: "AN
ORDINANCE relating to and providing for a license or. occupation .tax upon
the business; of distributing aviation gasoline. and lubricants, defining
offenses and providing penalties and dechring an emergency."
BE IT ORDAINED BY THE CITY OF YAKIMA: f
Section 1.. That Section 3, of Ordinance No. B -804, passed. and approved •
by the City Commission on September 2:, 1947,, and, entitled as set fcr th in the caption
hereof, be and the same is hereby amended to read as follows:
"Section 3; From and after the effective date of this ordinance, every
distributor who sells, uses, distributes 'or delivers in bulk aviation
•
gasoline, for ia.se exclusively by airplanes of all. types and kinds, to
any person, firm or corporation within the City of Yakima for use therein
or on or for use on any other property owned, controlled or managed by
the City of Yakima, shall pay in addition to any other tax provided by
law an excise tax to the City Treasurer 'of one cent for each gallon of
aviation gasoline so sold, distributed, delivered or used."
•
Section 2. That Section 4, of Ordinance No,.B- 804 passed and approved by
the City Commission on September 2., 1947, and entitled as set forth in the caption
hereof, be and the same is hereby amended to read as follows.
"Section 4: Every distributor who distributes, delivers or sells such
aviation gasoline which is subject to the tax imposed by the next preceding
section, shall regis ;ter with the City Clerk of the City of Yakima and
secure a permit therefor, which said permit shall. be conspicouously
attached to any and, all vehicles used by such .distributor far the .
purpose of making such deliveries or distribution, such permit shall be
renewed each year and the fee therefor shall be the sum of $710.00."
Section 3. That Section 5 of Ordinance No. B -804, passed and approved by
the City Commission on September 21 1947, and entitled as set forth in the caption
hereof, be and the same is hereby amended to read as follows:
•
•
"Section 5 :. Every distributor shall on or before the 15th day of each
calendar month after the effective date. of this ordinance, file on forms
prescribed, prepared and furnished by the City Clerk, a. sworn statement
showing the total number of gallons of aviation gasoline sold, distributed,
delivered or used by such distributor suring the preceding calendar month.
Such statement shall show among other things the nacres of all persons to
whom delivery was made, together with- the number of gallons delivered to
_ ._ each. If any such distributor shall.fail, neglect or refuse to file such
report,. the City Clerk shall proceed forthwith to determine from thebest
available sources:, the amount of such aviation gasoline so sold, distributed,
delivered or used by such.dis.tributor for the period unreported, and saidl
determination shall, be conclusive upon the distributor for that period.
The City Clerk immediately assess and excise tax in the amount so
determined, adding thereto a penalty of ten per cent for failure to report.
Said penalty shall be cumulative of other penalties herein provided."
Section 4.. That Section 6,. of Ordinance No. B -804 passed and approve&
by the City Commission on September 21 1947,. and entitled as set forth in the caption'
hereof, be and the same is hereby amended to read as follows:
I
"Section 6:. The amount of excise tax for each month shall be paid to
the City Treasurer on or before the 15th day of the next month thereafter
and if not paid prior thereto shall then become delinquent and a penalty
of teh per cent shall be added thereto for such delinquency. I"n any suit
brought to enforce the rights of the City hereunder, the certificate of
the City Clerk showing the amount of taxes, penalties and costs. unpai& by
any distributor- and that the same are due and unpaid, to the City shall be
prima facie evidence of the facts: as shown.
• If any person shall become a distributor without first securing the permit
required by section 41 the excise tax herein provided shall be immediately
due and payable on account of all such aviation gasoline sold, distributed,
delivered or used by such person. The City Clerk shall proceed forthwith
to determine from the best available sources the - amount of such tax and
shall immediately assess the tax, in the amount found due, together with
a penalty of one hundred per cent of thetax and shall make his certificate;
of such assessment and penalty. - In any suit or proceedings to collect;
such tax or penalty, or both, such certificates shall be prima facie
evidence that the person therein named. is indebted to the City of Yakima
in the amount of the tax and penalty therein stated."
Section 5. This ordinance shall become effective thirty (30). days after
its passage, approval and publication as provided by law and the City Charter.
PASSED BY THE CITY COMMISSION, signed and approved this 28th day of
April, 1952:.
ATTEST: PEARL BENJAMIN ( S E A L )) . G. W. BURNS
City Clerk Mayor
I hereby certify that the foregoing` is full, true: and correct copy of
Ordinance No. B -1365 entitled "AN ORDINANCE amending Sections 3, 4, 5, and 6 of Ordinance
No. B -804., entitled "AN ORDINANCE relating to and providing for.a license or occupation
tax upon the business _ of distributing aviation gasoline and lubricants, defining offenses
and providing penalties and declaring, an emergency." as passed this 28th day of .April,
1952, and that same has been published as required by law.
•
C I T Y ,L; E R K