HomeMy WebLinkAbout1956-B-1934 ORDINANCE NO. B -1934
AN ORDINANCE relating to and providing for a License or Occupational Tax upon certain
businesses, occupations, pursuits and privileges; providing for the necessa i,
administrative machinery for the collection and enforcement of the licenses
and taxes hereunder, and defining offenses and prescribing penalties; and
declaring an emergency. .
BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF YAKIMA:
11 Section 1. Exercise of Revenue License Power. The provisions of this
ordinance shall be deemed an exercise of the power of the City of Yakima to license for
revenue.
Section 2. Definitions. In construing the provisions of this ordinance,
save when otherwise declared or clearly apparent from the ,context, the following definit
ions shall be applied:
(a) The term "tax yearn' or taxable year" shall mean either the calendar
year or the taxpayer's fiscal year when permission is obtained from the Clerk to use a
fiscal year in lieu of the calendar year.
(b) The word "person" or "company ", herein used interchangeably, means
any individual, receiver, assignee, trustee in bankruptcy, trust, estate, firm, co-
partnership, joint venture, club, company, joint -stock company, business trust, corpora-
tion, association, society, or any group of individuals acting as a unit, whether mutual,
cooperative, fraternal, non - profit, or otherwise, and includes the United States or any
instrumentality thereof, provided a valid tax may be levied upon or collected therefrom
under the provisions of this ordinance.
(c) the word "sale" includes the exchange of property as well as the sale
thereof for money; and also includes conditional sales contracts, leases with option to
purchase and any other contract under which possession of the property is given to the
purchaser but title is retained by the vendor as security for the payment of the
purchase price. It shall also be construed to include the furnishing of .food, .drink or
meals for compensation, whether consumed upon the premises or not.
(d) The term "gross proceeds of sales" means the value proceeding or accru-
ing from the sale of tangible personal property and for services rendered without any
deduction on account of the cost of property sold, the cost of materials used, labor
costs, interest, discount paid, delivery costs, taxes, or any other expense whatsoever
paid or accrued and without any deduction on account of losses.
(e) The term "gross income of the business" means the value proceeding or
accruing by reason of the transaction of the business engaged in and includes gross
proceeds of sales, compensation for the rendition of services, gains realized from
trading in stocks, bonds or other evidences of indebtedness, interest, discount, rents,
royalties, fees, commissions, dividends and other emoluments however designated, all
without any deduction on account of the cost of tangible property sold, the cost of
materials used, labor costs, interest, discount, delivery costs, taxes or any other
expense whatsoever paid or accrued and without any deduction on account of losses.
(f) The term "Value proceeding or accruing" means the consideration whethe ,
money, credits, rights or other property expressed in terms of money, actually received
or accrued. The term shall be applied, in each case, on a cash receipts or accrual
basis according to which method of accounting is regularly exployed in keeping the books
of the taxpayer. The Clerk may provide by regulation that the value proceeding or accru=-
ing from sales on the installment plan under conditional contracts of sale may be report=d
as of the dates when the paytents become due.
(g) The word "extractor" means every person, who, from his own land or
from the land of another under a right or license granted by lease or contract, either
directly or by contracting with others for the necessary labor or mechanical services,
for sale or for commercial or industrial use, mines, quarries, takes or produces coal,
oil, natural gas, ore, stone, sand gravel, clay, mineral or other natural resource
product, or fells, cuts or takes timber or other natural products, or takes, cultivates,
or raises fish, shall fish or other sea or inland water foods or products, but does not
include persons performing under contract the necessary labor or mechanical services for
others.
(h) the word "manufacturer" means every person, who, either directly or
by contracting with others for the necessary labor or mechanical services, manufactures
for sale or for commercial or industrial use from his own materials or ingredients any
articles, substances or commodities. When the owner of equipment or facilities furnishe ,
or sells to the customer prior to manufacture, all or a portion of the materials that
become a part or whole of the manufactured article, the clerk shall prescribe equitable
rules for determine tax liability.
(i) The term "to manufacture" embraces all the activities of a commercial
or industrial nature wherein labor or skill is applied, by hand or machinery, to mater-
ial s so that as a result thereof a new, different or useful article of tangible personal
property or substance of trade or commerce is produced and shall include the production
or fabrication of special made or custom made articles.
(j) The term "commercial or industrial use" means the following uses of
products, including byproducts, by the extractor or manufacturer thereof:
1. Manufacturing of articles, substances or commodities from
extracted products, including byproducts;
2. Leasing or renting of extracted or manufactured products,
including byproducts;
3. Consigning, shipping or transferring extracted or manufactured
products, including byproducts, to another either without consideration
or in the performances of contracts;
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ORDINANCE NO. B -1934
4. Any other use of products, including byproducts, extracted
or manufactured on a commercial scale under such rules and regul-
ations as the Clerk shall prescribe.
(k) The word "business" includes all activities engaged in with
the object of gain, benefit or advantage to the taxpayer or to another person or class,
directly or indirectly.
(1) The term "engaging in business" means commencing, conducting or
continuing in business and also the exercise of corporate or franchise powers as well as
liquidating a business when the liquidators thereof hold themselves out to the public as
conducting such business.
(m) The term "cash discount" megns a deduction from the invoice
price of goods or charge fur services which is allowed if the bill is paid on or before
a specified date.
(n) The term "tuition fee" shall be construed to include library,
laboratory, health service and other special fees, and amounts charged for room and
board by an educational institution when the property or services for which such charges
are made is furnished exclusively to the students or faculty of such institution; provid-
ed that the term "educational.institution" as used herein shall be construed to mean only
those institutions created or generally accredited as such by the State and offering to
students an educational program of a general academic nature, or those institutions which
are not operated for profit and which are privately endowed_under a deed or trust to offe
instruction in trade, industry and agriculture, but not including specialty schools,
business colleges, trade schools or similar institutions.
(o) The word "successor" means any person who shall, through direct
or mesne conveyance, purchase or succeed to the business, or portion thereof, or the
whole or any part of the stock of goods, wares, merchandise or fixtures or any interest
therein, of a taxpayer quitting, selling out, exchanging or otherwise disposing of his
business. Any person obligated to fulfill the terms of a contract shall.be deemed a
successor to any contractor defaulting in the performance of any contract as to which
such person is surety or grantor.
(p) The word "taxpayer" includes any individual, group of
individuals, corporation or association required to have a Business License hereunder, or
u for any n ness, for
or who performs collection
any for license
whichfee here-
a licensefee
under, or who e g g in.any
taxis imposed by this ordinance.
(q) The term "sale at retail" or "retail sale" means every sale
of tangible personal property (including articles produced, fabricated, or imprinted)
other than a sale to one who purchases for the purpose of resale as tangible personal
property in the regular course of business or for the purpose of consuming the property
purchased in producing for sale a new article of tangible personal property or substance,
of which such property becomes an ingredient or compnent or is a chemical used in proces-
sing,.when the primary purpose of such chemical is to create a chemical reaction directly
through contact with an ingredient of a new article being produced for sale. The term
also means every sale of tangible personal property to persons engaged in any business
which is taxable under Section 3, subsection E92) and F herebelow.
The term "sale at retail" or "retail sale" shall include the sale
of or charge made for tangible personal property consumed and /or for labor and services
rendered in respect to the following: (1) The installing, repairing, cleaning, altering,
imprinting, or improving of tangible personal property of or for consumers, exclusing,
however, services rendered in respect to live animals, birds and insects; (2) the
constructing, repairing, decorating, or improving of new or existing buildings or other
structures under, upon, or above real property of or for consumers, including the instal-
ling or attaching of any article of tangible personal property therein or thereto, whethe
or not such personal property becomes a part of the realty by virtue of installation, and
shall also include the sale of services or charges made for the clearing of land and the
moving of earth to the extent necessary for such constructing or improving, unless the
charge therefor is stated separately from other charges made in connection with the work
performed, under such rules as the City Clerk may prescribe; (3) the furnishing of lodg-
ing and related services to transients in or by a hotel, rooming house, tourist court,
motel, trailer camp, and the granting of any simimar license to use real property, as
distinguished from the renting or leasing of real property; and it shall be presumed that
the occupancy of real property for a continuous period of one month or more constitutes
a rental or lease of real property and not a mere license to use or enjoy the same.
The term shall not include the sale of or charge made for labor and
services rendered in respect to the mere cleaning, fumigating, razing, or moving of
existing buildings or structures, or the building, repairring, or improving of any public-
ly owned street, place, road, highway, bridge, or trestle which is used or to be used
primarly for foot or vehicular traffic, . nor shall it include sales of feed, seed, fertil-
izer, and spray materials to persons for the purpose of producing for sale any agricul-
tural product whatsoever, including milk, eggs, wool, fur, meat, honey, or other substan-
ces obtained from animals, birds, or insects.
(r) "Bi- monthly period" shall mean a two -month period beginning the
first day of the odd - numbered month and including the last day of the next succeding mont.
(s) Words in the singular number shall include the plural, and the
plural shall include the singular. Words in one gender shall include all other genders.
(t) The word "clerk" shall mean the Clerk of the city, of Yakima.
(u) The word "City" shall mean:the City of Yakima.
SECTION 3. ENUMERATION OF PERSONS SUBJECT TO TAX - Amount: There
is hereby levied upon and shall be collected from and paid as hereinafter provided by
every person on account and for the privilege of engaging in business activities, a
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ORDINANCE NO. B -1934
license fee or occupation tax, sometimes herein referred to as the "tax ", in amounts to b:.
determined by application of rates given against value of products, gross proceeds of sal'
or gross income of the business, as the case may be, for the two calendar months next
preceding the beginning of each bi- monthly period, as follows:
(a) Upon every person engaging in business as an extractor of products
within this City; as to such persons the amount of the tax with respect to such business
shall be equal to the value of the products, including byproducts, extracted for sale or
for commercial or industrial use, multiplied by the rate of one - twentieth of onepercent.
The measure of the tax is the value of the products, including by products
so extracted, regardless of the place of sale or the fact that deliveries may be made to
points outside the City.
(b) Upon every person engaging in business as a manufacturer of products
within this city; as to such persons, the amount of the tax with respect to such business
shall be equal to the value of the products, including byproducts, manufactured, multip-
lied by the rate of one - twentieth of one per cent.
The measure of the tax is the value of the products, including byproducts,
so manufactured, regardless of the place of sale or the fact that deliveries may be made
to points outside the City.
(c) Upon every person engaging within this City in the business of making
sales at wholesale of articles,;. commoditis or merchandise; as to such persons, the
amount of tax with respect to such business shall be equal to the gross proceeds of sales
of the business without regard to place of delivery of articles, commodities, or merchand
ise sold, multiplied by the rate of onn- twentieth of one per cent.
(d) Upon every person engaging within this City in the business of making
sales at retail of articles, commodities or merchandise; as to such persons, the amount
of tax with respect to such business shall be equal to the gross proceeds of sales of the
business without regard to place of delivery of articles, commodities, or merchandise solo,
multiplied by the rate of one -tenth of one per cent.
(e) Upon every person engaging in the business of: (1) Printing, and of
publishing within this City of newspapers, periodicals or magazines; (2) building, repair
ing or improving any publicly owned street, place, road, highway, bridge or trestle with -
in this City which is used, or to be used, primarily for foot or vehicular traffic; as to
such persons the amount of tax on such business shall be equal to the gross income of the
business multiplied by the rate of one -tenth of one per cent.
(f) Upon every person engaging within this City in any business activity
other than or in addition to those enumerated in subsections (a), (b), (c), (d), and (e)
above; as to such persons the amount of tax on account of such activities shall be equal
to the gross income of the business multiplied by the rate of two- tenths of one per cent.
This subsection includes, among others, and without limiting the scope thereof (whether
or not title to material used in the performance of such business passes to another by
accession, confusion or other than by outright sale) , persons engaged in the business of
rendering any type of service.
SECTION 4. TAXABLE AS TO EACH ACTIVITY: Every person engaging in activit-
ies which are within the purview of the provisions of two or more paragraphs (a), (b), (c
(d), (e) and (f) of Section 3, shall be taxable under each paragraph applicable to the
activities engaged in; provided, however, that persons taxable under paragraphs (a), or
(b) of said section shall not be taxable under paragraphs (c) or (d) of said section with
respect to making sales at retail or wholedale of products extracted or manufactured with
in the .city by such persons.
•
SECTION 5. DETERMINATION OF VALUES: The value of products, including by-
products, extracted or manufactured shall be determined by the gross proceeds derived
from the sale thereof, whether such sale is at wholesale or at retail, except:
(a) Where such products, including byproducts, are extracted or manufact-
ured for commercial or industrial use;
(b) Where such products, including byproducts, are shipped, transported
or transferred out of the City, or to another person without prior sale or are sold
under circumstances such that the gross proceeds from the sale'are not indicative of the
true value of subject - matter of the sale. '
In the above case the value shall correspond as nearly as possible to the
gross proceeds from sales in this City of similar products of like quality and character,
and in similar quantities by other taxpayers. The .clerk shall prescribe uniform and
equitable rules for the purpose of ascertaining such values.
SECTION 6. Persons engaged in the business of rendering services both
within and without the city, or partially within and partially without the City, and
maintaining an office or place of business within the City and not elsewhere, shall be
taxable on the gross income from the business without regard to the place where the
services are rendered; and such persons having an office or place of business inside the
City and also elsewhere shall, for the purpose of computing tax liability under this
ordinance, apportion to the City that portion of his gross income which is derived from
services rendered within the city. Where such apportionment cannot be made by separate
accounting methods the taxpayer shall apportion to the city that portion of his total
income which the cost of doing business within the city bears to the total cost of doing
business within and without the city.
Persons maintaining an office,plant, warehouse or other business establish
ment which is partly within and partly outside of the city shall be taxable on the value
of products, grods proceeds of sales, or gross income of the business attributable to
business within the city, ascertained either (1) by a begregation of business within and
business outside the city, shown and supported by separate accounting records, or (2) if
such segregation cannot be practicably made, by an apportionment to the . city of that part
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ORDINANCE NO. B -1934
of the total value of products, gross proceeds of sales, or gross income of the business
derived from business both within and outside the city (aa) in the proportion that the
costs of doing business within the city bears to the cost of doing business both within
and outside of the city, or (bb) when the use of such apportionment factor is impractical
or inequitable, by a fair and equitable apportionment of such values, proceeds, or income
between business within the city and business outside of the city upon such basis, compar
able in character to that prescribed in (aa) above, as shall be agreed upon by the clerk
and the taxpayer after consideration of the facts.
SECTION 7. SALES BY CONSIGNEE, BAILEE, FACTOR OR AUCTIONEER:Every
consignee, bailee, factor or auctioneer having either actual or constructive possession
of tangible personal property, or having possession of the documents of title thereon,
with power to sell such tangible personal property in his or its own name and actually so
selling, shall be deemed the seller of such tangible personal property within the meaning
of this ordinance; and further, the sonsignor, bailor, principal or owner shall be deemed
a seller of such property to the consignee, bailee, factor or auctioneer.
The burden shall be upon the taxpayer in every case to establish th.
fact that such taxpayer is not engaged in the business of selling tangible personal
property but is acting merely as broker or agent in promoting sales for a. principal; such
claim will be allowed only when the taxpayer's account records are kept in such manner as
the clerk shall by general regulation provide.
SECTION $. EXEMPTIONSL The provisions of this ordinance shall not
apply to:
(a) Any person engaging in any business activity where the value
of products, gross proceeds of sales or gross income of the business is less than Six
Hundred Dollars ($600.00) for a bi- monthly period: Provided, however, that where one
person engages in more than one business activity and the combined measure of tax applic-
able to such businesses equal or exceed Six Hundred Dollars ($600.00) for the bi- monthly
period, no exemption or deduction from the amount of tax is allowed by this provision;
provided, further, that any person claiming exemption under the prosisions of this sub-
section may be required by the clerk to file returns as provided herein, even though no,
tax may be due. .
(b) Any person in respect to engaging in any of the following enum-
erated business activities: franchised electric power, telephone, gas and passenger
transportation companies. .
(c) Gross sales or the gross income received by corporations which
have been incorporated under any act of the congress of the United States of America and
whose principal purposes are to furnish volunteer aid to members of the armed forces of
the United States and also to carry on a system of national and international relief and
to apply the same in mitigating the sufferings caused by pestilence, famine, fire, floods
and other national calamities and to devise and carry on measures for preventing the same
(d) Any person in respect to insurance business upon which a tax
based- on gross premiums is paid to the State of Washington; provided, however, that the
provisions of this subsection shall not exempt any person engaging in the business
of representing any insurance company, whether as general or local agent or acting as
broker for such companies; and provided, further, that the provisions of this subsection
shall not exempt any bonding company from tax with respect to gross income derived from
the completion of any contract as to which it is a surety, or as to any liability as
successor to the liability of the defaulting contractor.
(e) Any fruits, vegetables, berries, butter, eggs, fish, milk,
poultry, meats, or any farm produce or edibles raised, caught, produced or manufactured
and sold by any farmer or gardener.
(f) Any person in respect to the business of conducting boxing
contests and sparring and /or wrestling matches and exhibitions for the conduct of which
such a license must be secured from the State Athletic Commission.
(g) Any person in respect to his employment in the capacity of an
employee or servant as distinguished from that of an independent contractor .
(h) Fraternal benefit societies, as defined in Revised Code of
Washington, Section 4$.36.010; fraternal mutual property insurers, as defined in Revised
Code of Washington, Section 4$.36.410, and beneficiary corporation or societies organiz-
ed under tnd existing by virtue of Revised Code of Washington, Sections 24.16.140 inclus-
ive, if such corporations or societies provide in their by -laws for the payment of death
benefits as authorized in Revised Code of Washington Section 24.16.100.
(i) The gross income received by the United States or any instrum-
entality thereof and by the State of Washington or any municipal subdivision thereof.
(j) The gross income received by any religious society, associatio
or corporation, through the operation of any hospital, clinic, resort or other instit-
ution devoted exclusively to the care or healing of human beings; provided, that no
exemption is granted where the income therefrom inures to the benefit of any physician,
surgeon, stockholders, or individual by virtue of ownership or control of such hospital,
clinic, resort or other institution.
(k) Amounts derived from the lease, rental or sale of real estate;
provided, however, that nothing herein shall be construed to allow a deduction of amounts
derived from engaging in any business wherein a mere license to use or enjoy real
property is granted, or to allow a deduction of amounts received as commission from the
sale or rental of real estate.
(1) National banks, state banks, trust companies, mutual savings
banks, building and loan associations, and savings and loan associations and other
persons or companies operating pursuant to Revised Code of Washington, Section 31.04.010
to 31.04.2$0, operating a loan business under the supervision of the Supervisor of Bank-
ing of the Division of Banking, Department of Finance, Budget and Business of the State
L
403 ∎
ORDINANCE NO. B- 1934
of Washington, with respect to their banking business, trust business or loan business
but not with respect to engaging in any other business taxable hereunder, even though
such other business be conducted primarily for the purpose of liquidating the assets
thereof.
(m.) Liquor as defined in Revised Code of Washington, Sec. 66.04.200.
(n) The business of producing, selling or distributing motor vehicle fuEl
as that term is defined in Revised Code of Washington, Sec. $2.36.010.
(o) Any person engaging in a business activity with respect to which tax
liability is specifically imposed under the provision of Ordinance Nol B -$04, as amended.
SECTION 9. DEDUCTIONS ALLOWED IN COMPUTING LICENSE FEES: In computing the
license fee or tax there may be deducted from the measure of tax the following items:
(a) Amounts derived by persons, other than those engaging in banking, loan
security or other financial businesses, from investments or the use of money as such.
(b) Amounts derived from bona fide initiation fees, dues, contributions,
donations, tuition fees and endowment funds. The provision of this paragraph shall not
be construed to exempt any person, association or society from tax liability upon selling
tangible personal Property or upon providing facilities or services for which a special
charge is made to members or others; provided, that dues which are for, or graduated upon
the amount of service rendered by the recipient thereof are not permitted as a deduction
hereunder.
(c) The amount of cash discount actually taken by the purchaser. This
deduction is not allowed in arriving at the taxable amount under the extractive and /or
manufacturing classifications with respect to articles produced or manufactured, the
reported value of which, for the purpose of this tax, have been computed according to the
provisions of Section 5 hereof.
(d) The amount of credit losses actually sustained by taxpayers whose
regular books of account are kept upon an accrual basis.
(e) Amounts derived from business which the City is prohibited from taxing
under the constitution or laws of the United States and any amounts collected by the tax-
payer as an excise tax.
SECTION 10. BUSINESS LICENSE REQUIRED: On and after the effective date of
this ordinance, no person, whether subject to the payment of a tax or not, shall engage
in any business or activity in the City of Yakima for which a license fee or tax is im-
posed by this ordinance without having first obtained and being the holder of a valid and
subsisting license so to do, to be known as "Business License ", issued under the provis-
ions of this ordinance, as hereinafter provided, and without paying the license fee or
tax imposed by this ordinance. The fee or tax for the "Business License" shall be the
license fee or tax imposed by this ordinance and in addition the sum of One Dollar($1.00
and in additiom the sum of One Dollar ($n1.00), as a license fee which shall accompany the
application for the license. Such license heretofore issued pursuant to the provisions
of any city ordinance, or any such license hereafter issued pursuant to the provisions of
this ordinance shall be valid as long as the person to whom the same is issued
in business and pays the license fee or occupation tax due pursuant to the provisions of
this ordinance. Applications for the license shall be made to and issued by the Clerk on
forms 'provided by him.
Said license shall be personal and nontransferrable. In case business is
transacted at two or more separate places by one taxpayer, a separate license for each
place at which business is transacted with the public shall be required, but for such
additional license no additional One Dollar (1.00) fee shall be required. Each license
shall be numbered, shall show the name, place and character of business of the taxpayer,
such other information as the Clerk shall deem necessary, and shall at all times be
conspicuously, posted in the place of business for which it is issued. Where a place of
business of the taxpayer is changed, the taxpayer shall return to the Clerk the license,
and new license shall be issued for the new place of business free of charge.
No person to whom a license has been issued pursuant to any city ordinance
or pursuant to this ordinance shall suffer or allow any other person for whom a separate
license is required to operate under or display his license; nor shall such other person
operate under or display such license.
SECTION 11. BI- MONTHLY PAYMENTS OF BUSINESS LICENSE FEE: The license
fee or tax imposed by this ordinance, except t e One t o lar U..* required to accomp-
any the application for the license shall be due and payable in bi- monthly installments,
and remittance therefor shall be made on or before the fifteenth day of the month next
succeeding the end of the bi monthly period in which the tax accrued. The remittance
shall be made as hereinafter provided and shall be accompanied by a return on a form to b.
provided and prescribed by the Clerk. To the return the taxpayer shall be required to
swear or affirm • that the information therein given is full and true and that the taxpayer
knows the same to be so.
Whenever the total tax for which any person is liable under this ordinance
does not exceed the sum of Two Dollars (2.00) for any bi- monthly period, an annual
return may be made upon written request and subject to the approval of the Clerk.
Whenever a taxpayer commences to engage in business during any bi- monthly
period, his first return and the license fee or tax shall be based upon and cover the
portion of the bi- monthly period during which he is engaged in business.
First payments and returns under this ordinance shall be made on or before
January 15th, 1957.
SECTION 12. PAYMENT OF LICENSE FEES. The license fee or tax payable here-
under shall.at the time the return is required to be filed hereunder be paid to the Clerk
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ORDINANCE NO. B -1934
by bank draft, certified check, cashier's check, personal money order or check, or in case.
If payment is made by draft or check, the tax or fee shall not be deemed paid unless the
check or draft is honored in the usual course of business; nor shall the acceptance of an
sum by the Clerk be an acquittance or discharge of the tax or fee due unless the amount o�
the payment is in the full and actual amount due. The return shall be presented to the
Clerk who shall endorse thereon the date and amount of payment received by him and file
the same.
The Cle rk,is authorized, but not required, to mail to taxpayer forms
for applications for license and forms for returns, but failure of the taxpayer to receive
any such forms shall not excuse the taxpayer from Oaking application for and securing the
license required, making returns, and payment of the license fee or tax, when and as due
hereunder.
SECTION 13. It shall be the duty of every person liable for any
license fee provided for by this ordinance, to keep and preserve for a period of five
years such suitable records as may be necessary to determine the amount of any license
fee for which he may be liable under the provisions of this ordinance; and all books,
records and invoices shall be open for examination at any time by the City Commission,or
its duly authorized agent. In the case of an out of state person or concern which does
not keep the necessary books or records within the City of Yakima, it shall be sufficient
if it produces within the city such books and records as shall be required by the City
Commission, or bears the cost of examination by an agent authorized or designated by the
said City Commission at the place where such books and records are kept.
SECTION 14. FINAL PAYMENT PUBLIC WORK CONTRACT - LICENSE FEES TO BE
PAID FIRST; The Clerk shall, before issuing any warr making inal payment to any
person performing any public work contract. for. the City, require such person to pay in
full all license fees or taxes due under this ordinance from such person on account of
such contract or otherwise.
SECTION 15. The Clerk for good cause shown may extend the time for
making and filing any return as required under this ordinance and may grant such reason-
able additional tije within which to file such returns as he may deem proper; provided,
that any extensions in excess of thirty (30) days shall be conditioned upon payment of
interest of one -half (2) of one percent (1 %) for each thirty (30) days or portion there-
of on the amount of the tax from the date upon which said tax became due. If payment
of any tax due under this ordinance is not received by the Clerk within ten days from the
due date of such tax, there may be added to such tax a penalty of ten per cent (10 %) of
the amount of the tax, but in no case shall the penalty be less than One Dollar ($1.00).
If any taxpayer fails to file any return required by this ordinance
within ten (10) days of the date provided for filing such return, and it appears that
there was no tax due for the period for which no return was filed, the Clerk may assess
such taxpayer a penalty not exceeding Three Dollars ($3.00) for such failure. The Clerk
shall notify the taxpayer by mail of the amount of any penalties so added or assessed and
the same shall become due and shall be paid within ten (10) days from the date of such
notice.
SECTION 16. SALE OR TRANSFER OF BUSINESS: Whenever any taxpayer quits
business, or sells out, exchanges, or otherwise disposes of his business or his stock of
goods, any tax payable hereunder shall become immediately due and payable, and such tax-
payer shall, within ten days thereafter, make a return and pay the tax due.
Upon the sale or transfer during any bi- monthly period of a business on
account of which a license fee or tax is hereby required, the purchaser or transferee
shall, if the fee or tax has not been paid in full for said bi- monthly period, be respon-
siblefor the payment of the fee or tax for that period of the bi- monthly period during
which he carries on such business.
SECTION 17. RETURNS CONFIDENTIAL: Except as hereinafter provided, it
shall be unlawful for the City Commission of any member, deputy, clerk, agent, employee,
or representative thereof, or for any city official or any other person, to make known
or reveal any facts or information contained in any return filed by any taxpayer pursuant
to the provisions of this ordinance or disclosed in any investigation or examination of
the license payer's books or records made in connection with the administration of this
ordinance. The foregoing, however, shall not be construed to prohibit the City Commis-
sion or a member or employee thereof, from:
(a) Giving such facts or information in evidence in any court action
involving license fees imposed under this ordinance or involving a violation of the
provisions of this ordinance, or involving any department of the State of Washington if
such facts and information are relevant to the issues in such cases;
(b) Giving such facts and information to the taxpayer or his duly
authorized agent;
(c) Permitting the records to be audited by proper state or city
officers, agents and employees;
(d) Publishing statistics so classified as to prevent the identificatio»
of particular returns or reports or items thereof;
(e) Giving any such facts or information to the Director of Internal
Revenue of the United States or the proper officers of any Tax Department of the State
of Washington for official purposes.
Any person acquiring knowledge of such facts and information in the
course of his employment or duties with the City Commission, and any erson acquiring
knowledge of such facts and information as provided under Sections (c) and (e) above, who
shall reveal or make known any such facts or information to another not entitled to
knowledge of such facts or information under the provisions of this section, shall be
pniished by a fine not exceeding Three Hundred 0300.00) Dollars, or imprisonment in the
City Jail not exceeding ninety (90) days, or both such fine and imprisonment.
ih._
'405 1
ORDINANCE No. B -1934
SECTION 1$. OVER OR UNDERPAYMENT OF TAX. If the Clerk upon investig-
ation or upon checking returns finds that the fee or tax paid on any of them is more than
the amount required by the taxpayer, he shall refund the amount overpaid by a warrant upo
the Current Expense Fund.
• If the Clerk, upon investigation or upon checking returns, finds that
the fee or tax paid is less than that properly due, he shall assess against the taxpayer
such additional amount found to be due and shall add thereto interest at the rate of not
more than six (6) per cent per annum from the respective due date of such additional
amount to the date of assessment. The Clerk shall notify the taxpayer by mail of the
additional amount, and the same shall become due and shall be paid within 10 days from the
date of the notice. If payment is not received, by the due date specified in the notice
the Clerk may add a penalty of ten (10) per cent of the amount of the additional tax fount
due.
SECTION 19. FAILURE TO MAKE RETURN: If any taxpayer fails, neglects
or refuses to make his returns and when required herein, the Clerk is authorized to
determine the amount of the tax payable, and by mail to notify such taxpayer of the amoun'
so determined., the amount so fixed shall thereupon become the tax and be immediately due
and payable. .
SECTION 20. APPEALS TO CITY COMMISSION: Any taxpayer aggrieved by
the amount of the fee or tax found by the Clerk to be required under the provisions of
this ordinance, may appeal to the City Commission from such finding by filing a written
notice of appeal with the Clerk within five (5) days from the time such taxpayer was
given notice of such amount. The Clerk shall, as soon as possible, fix a time and place
for the hearing of such appeal, which time shall be not more than twenty (20) days after
the filing of the notice of appeal, and he shall cause a notice of the time and place
thereof to be mailed to the appellant. At such hearing the taxpayer shall be entitled to
be heard and to introduce evidence in his own behalf. The City Commission shall there -
upon ascertain the correct amount of the fee or tax by resolution and the Clerk shall
immediately notify the appellant thereof by mail, which amount, together with costs of the
appeal if appellant is unsuccessful therein, must be paid within three (3) days after suc
notice is given.
The City Commission 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 book s and records required, if any, and shall testify truthfully under oath
administered by the Chairman in charge of the hearing on appeal as to any matter required
of him pertinent to the appeal, and it shall be unlawful for him to fail or refuse so to
• do.
SECTION 21. CLERK TO MAKE RULES: The Clerk shall have the power, and
it shall be his duty, from time to time, to adopt, publish and enforce rules and regulat-
ions not inconsistent with this ordinance or with law for the purpose of carrying out the
provisions hereof, and it shall be unlawful to violate or fail to comply with any such ru e
or regulation.
SECTION 22. MAILING OF NOTICES: Any notice required by this ordinan
ce to be mailed to any taxpayer shall be sent by ordinary mail, addressed to the address
as shown by the records of the Clerk, or if no such address is shown, to such address as
the Clerk is able to ascertain by reasonable effort. Failure of the taxpayer to receive
such mailed-notice shall not release the taxpayer from any tax or any penalties thereon,
no shall such failure operate to extend any time limit set by the provisions of this
ordinance. •
SECTION 23. FALSE RETURNS, ETC.: It shall be unlawful for any person
liable to tax hereunder to fail or refuse to secure the license, to make the returns as
and when required, or to pay the fee or tax when due, of for any person to make any false
or fraudulent application or return or any false statement or representation in, or in
connection with, any such application or return, or to aid or abet another in any attempt
to evade payment of the fee or tax, or any part thereof, or for any person to fail to
appear and /or testify in response to subpoena issued pursuant thereto, or to testify
falsely upon any investigation of the correctness of a return, or upon the hearing of any
appeal, or in any manner to hinder or delay the City or any of its officers in carrying
out the provisions of this ordinance.
SECTION 24. LICENSE FEE ADDITIONAL TO OTHERS. The license fee and tax
herein levied shall be additional to anyTicense fee or tax imposed or levied under any
law or any other ordinance of the City of Yakima except as herein otherwise expressly
provided.
•
SECTION 25. TAX CONSTITUTES DEBT. Any license fee or tax due and
unpaid under this ordinance, and all penalties and interest thereon, shall constitute a
debt to the City of Yakima and may be collected by court proceedings in the same manner
as any other debt in like amount, which remedy shall be in addition to all other existing
remedies.
111 SECTION 26. REVOCATION OF LICENSE. The Clerk may revoke the license
issued to any taxpayer. who is in default of any payment of any license fee or tax here-
under, or who .shall fail to comply with any of the provisions of this ordinance. Notice
of such revocation shall be mailed to the taxpayer by the Clerk and on and after the date
thereof any such taxpayer who continues to engage in busines shall be deemed to be operat
ing without a license and shall be subject to any or all penalties herein provided.
SECTION 27. PENALTIES. Any person violating or failing to comply
with any of the provisions of this ordinance or any unlawful rule or regulation adopted
by the Clerk pursuant thereto, upon conviction thereof, shall be punished by a fine in
any sum not to exceed Three Hundred Dollars ($300.00) or by imprisonment in the City Jail
for a term not exceeding ninety (90) days, or by both such fine and imprisonment.
Any taxpayer who engages in, or carries on, any business subject to a
tax hereunder without having his "Business License" so to do shall be guilty of a violat-
ion of this ordinance for each day during which the business is so engaged in, or carried
r06
ORDINANCE NO. B -1934
on; and any taxpayer who fails or refuses to pay the license fee
or tax, or any part thereof, on or before the due date, shall be deemed to be operating
without having his license so to do.
SECTION 2$. EFFECT OF PARTIAL INVALIDITY. If any provision or
section of this ordinance shall be held unconstitutional, all other parts, prov-
isions and sections of this ordinance not expressly so held to be void or unconstitution-
al, shall continue in full force and effect.
SECTION 29. The Collection of any tax, interest, and /or penalty,
and the corrections of any tax may be made by the Clerk at any time within four years af-
ter the close of the year for which required.
SECTION 30. This ordinance is one to provide for the immediate
preservation of the public peace, property, health and safety of the people of the City
of Yakima; and an emergency is hereby declared to exist; and said ordinance shall be in
full force and effect immediately upon its passage, approval and publication as provided
by law and the City Charter.
PASSED BY THE CITY COMMISSION, signed and approved this 21st
day of September, 1956.
ATTEST: J. A. SMITH (S E A L) C. H. BEHNKE
City Clerk Mayor
I hereby certify that the foregoing is a full, true and correct copy of Ordinance
No. B -1934 entitled "AN ORDINANCE relating to and providing for a license or occupational
tax upon certain businesses, occupations, pursuits and privileges;. providing for the
necessary administrative machinery for the collection and enSorcement of,the licenses and
taxes hereunder, and defining offenses and prescribing penalties; andcbclaring an
emergency." as passed on the 21st day of September, 1956, and that same has been published
as required by law.
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