ORDINANCE NO. 102

AN ORDINANCE IMPOSING A BUSINESS AND OCCUPATION TAX UPON CERTAIN BUSI­NESS, OCCUPATIONS AND PRIVILEGES, REQUIRING A BUSINESS LICENSE FOR THE SAME, PROVIDING FOR THE COLLECTION THEREOF, DEFINING OFFENSES AND PRE-SCRIBING PENALTIES.

BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF SOUTH PRAIRIE:

SECTION 1. The provisions of this Ordinance shall be deemed to be an exercise of the power of the Town of South Prairie to license for revenue.

SECTION 2. After January 1, 1979, no person, firm or corpor­ation shall engage in or carry on any business, occupation, act or pri­vilege for which a tax is imposed by Section 3 of this Ordinance without first having obtained, and being the holder of, a license so to do, to be known as an occupation license. Each person, firm or corporation shall promptly apply to the Town Clerk for such license upon such forms as the Town shall deem reasonably necessary to administer and enforce this Ordinance, and, upon acceptance of such application the Clerk shall thereupon issue such license to the applicant. Such occupation license shall be personal and non-transferable and shall be valid as long as the licensee shall continue in said business and shall comply with this Ordinance.

SECTION 3. From and after January 1, 1979, there shall be levied an annual tax, as follows:

A.        From and after January 1, 1979, there is hereby levied upon and there stall be collected from every person, firm or corporation en-gaged in furnishing, for a monetary consideration, the Town of South Prairie, and the inhabitants thereof, with electricity and electrical energy for lighting, heating, power and other public purposes, within or partly within the corporate limits of the Town, and annual tax for the privilege of so doing, such tax to be equal to five (5%) percent of the total gross subscribers' revenues from business, and residential electrical power service in the Town, except the tax on any individual monthly bill shall not exceed $25.00 per month.

B.        From and after January 1, 1979, there is hereby levied upon, and there shall be collected from, every person, firm or corporation en-gaged in carrying on a telephone business for hire, within or partly within the corporate limits of the Town an annual tax for the privilege of so doing, such tax to be equal to five (5%) percent of the total gross subscribers' revenues from business, that is to say, five (5%). percent of the total gross subscribers' station exchange revenues from business and residence telephone service (excluding message units) in the Town.

C.        From and after January 1, 1979, there is hereby levied upon and there shall be collected from every person, firm or corporation en-


gaged in carrying on or furnishing, for a monetary consideration, natural gas or manufactured gas for lighting, heating, power and other public purposes, within or partly within the corporate limits of the Town, an annual tax for the privilege of so doing, such tax to be equal to five (5%) percent of the total gross subscribers' revenues from busi­ness and residential gas service, both natural and manufactured, in the Town, except the tax on any individual monthly bill shall not exceed $25.00 per month.

 

D. From and after January 1, 1979, there is hereby levied upon, and there shall be collected from, every person, firm or corporation en-gaged in carrying on the business of selling or furnishing fuel oil for domestic or industrial consumption, for heating and lighting purposes, within or partly within the corporate limits of the Town, a fee or tax equal to five (5%) percent of the total gross income from such business in the Town during the fiscal year next preceding the tax year from which the license is required.

 

SECTION 4. In computing said annual tax there shall be deducted from said gross operating revenues the following items:

 

(a) The amount of credit losses and uncollectibles actually sustained by the taxpayer.

 

(b)  Amounts derived from transactions in interstate or foreign commerce or from any business which the Town is prohibited from taxing under the Constitutions of the United States or the State of Washington.

 

SECTION 5. The tax imposed by Section 3 of this Ordinance shall be due and payable quarterly on the 15th day of November of each year for the period ending September 30th; on the 15th day of February each year for the period ending December 31st of the preceding year; on the 15th day of May of each year for the period ending March 31st

of such year; and on the 15th day of August of each year for the period ending June 30th of such year.   On or before said due date, the tax-payer shall file with the Town Clerk a written return, upon such forms and setting forth such information as the Clerk shall reasonably re-quire, together with the payment of the amount of the tax.

 

    Section 6.  Each taxpayer shall keep records reflecting the amount of his said gross operating revenues, and such records shall be open at all reasonable time to the inspection of the Town Clerk, or duly authorize subordinates, for verification of said tax returns or for the fixing of the tax of a taxpayer who shall file to make such returns. Such records shall be maintained and available for the inspection for three (#) years after the due date of any applicable tax.

 

SECTION 7. If any person, firm or corporation subject to this Ordinance shall fail to pay any tax required by this Ordinance within thirty (30) days after the due date thereof, there shall be added to such tax, a penalty of ten percent (10%) of the amount of such tax, and any tax due under this Ordinance and unpaid, and all penalties thereon, shall constitute a debt to the Town of So. Prairie and maybe collected by Court proceedings, which remedy shall be in addition to all other remedies.

 


Text Box: Approved as to form:Text Box: 	Text Box: ALVIN D. MAYHEW, JR Town AttorneyText Box: PATRICIA LEITNER Clerk/TreasurerSECTION 8. Any money paid to the Town through error or other-wise not in payment of the tax imposed hereby or in excess of such tax, shall upon request of the taxpayer be credited against any tax due or to become due from such taxpayer hereunder, or upon the taxpayer's ceasing to do business in the Town, be refunded to the taxpayer.

SECTION 9. Any said person, firm or corporation subject to this Ordinance who shall fail or refuse to apply for an occupation license or to make said tax returns or to pay said tax when due, or who shall make such false statement or representation in or in connection with any such application for an occupation license or such tax return, or otherwise violate or refuse or fail to comply with this Ordinance, shall be guilty of a misdemeanor and, upon conviction thereof, shall. be punished by a fine of not to exceed Two Hundred Fifty Dollars ($250.00) or imprisonment in the Town or County Jail for a term of not to exceed thirty (30) days, or by both.

SECTION 10. The invalidity or unconstitutionality of any pro-vision or section of this Ordinance shall not render any other provision or section of this Ordinance invalid or unconstitutional.

SECTION 11. The Town Clerk is hereby authorized to adopt, pub­lish and enforce, from time to time, such rules and regulations for the proper administration of this Ordinance as shall be necessary, and it shall be a violation of this Ordinance to violate or to fail to comply with any such rule or regulation lawfully promulgated hereunder.

SECTION 12. This Ordinance shall be in full force and effect on and after its publication as provided by law.

PASSED IN OPEN SESSION AND APPROVED BY THE MAYOR THIS day of December, 1978

 

APPROVED:                              ATTEST:



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