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.
SECTION
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: