RDINAN - clerk.seattle.govclerk.seattle.gov/~archives/Ordinances/Ord_102623.pdf · R_ &I, nera...
Transcript of RDINAN - clerk.seattle.govclerk.seattle.gov/~archives/Ordinances/Ord_102623.pdf · R_ &I, nera...
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0 atl
RDINAN
tended to read as
at
r)
~sjnenses, occupations, pursuits and privileges under Ordinance
BE 1T ORDAINED BY THE CITY (
siness and Occu=Kor Tox Ordinance), Fru ameMtions 2. 5, 6, 8, 12. i3, 14, 15, !?. 19, 20, 21, 22. 23, 24,
and 30 of said ordinance to transfer certain fonctions from
CKV COMPtroller to the Director of Licenses and Consumer
F SEATTLE AS FOLLOWN
i'--311
That as of the operative date of an ordinance
tpent of QcInses and Consumer Affairs. Section 2
as last amonded by ordinance 73335. is further
construing the provisions of
clearlv apparent from.
h 1
dcfinitions shall be applk
The term "tax year" or "taxable year" shall mean eithe
year or the texpayaYs fiecal year then permissionis obtained
or word "
ividual, receiver,
ti
aint-stock c
or any group of ind
n 0 ases
usenva-,,.
LOD M
as iness
d Lnererr
st, corporation, association, soci
a unit, whether mutual, coopera
ncludesSM or atherwise,
of the propaity is given t
wided a valid
the United
word "Sale" includes the exchange of property as
-
or not
Ans, or meals for compensation.
) The term "gross proceeds of sales" means the value proceeding
ing from the sale of tangible personal property and for services
ndered without any deduction on account M the cost of property sold,
P cost of materials used, labor costs, interest, discount paid,
slivery CU-stS, taxes, oi~ zu)y cj~lher expense whatsoever paid or accruea
any deduction on account of lws2en.
he Lerm "gross income of the business" means the value pro-
accruing by reason of the transaction of the business enow:
in and incluMs gross proceeds of sales, compensation for the renditiw,.,
of services, gains realAzed from trading in stocks. bonds or o!
apPIM"
booW_
"~ 1 A I
Win
vnw
by the vendor an sacurd
so be qonNtrved to in
ReL
evidences of in6ebtednass, AMcommissions, dividends ana o
vAbout any deduction on accor
An cost of materials as,:
AnPn I
Orms of money, actually yeceavs
(f) The term "value procamdu
0 -t-
croing" means the co!
her property exprossed
or accrued. The term shall be
CCU 1 ariv em"*~:~
The Director ot Imce,
Scoun
Luments however desig
the pay
ngible Pro,
,US=
L basis acc~
Ises
ping the
ees,
rcwk
method of account
-2-
-
: ", .' .: -
r.'. :I
F-, ~
"~
, -'., -
lease of co-tract-, either directly or by contracti.ng with o"~'-11-s f-.
the ne~i-assai:y labc-c or ~i,,c.chanical service~--;, for sale or coramerc-ial
ij..se, -'r produce,,-: oil, natu.,~':.- gas, or
cla-Y, or othe~'- od-
l(and or from the land of -_,Mder a, or Lic(~;:.""
E -Lecontract the necessary labor or .,.,,Y--Lces for otl
hell or other sea or inland water
foods or products, ut dc;~3 not persons Perfonning under
or f ells, cuts or -takes or
by contracti~,-:-, ur,th others for the necessary labe,
cu tof -the ma-"eria-Iall or a portion o.L
or faciliti s or sells to the
'art'lcles, substances or coixqcor inaredients
services, manu':acturc~~ for sa:'Le or cormriercial use from, T"As
every person who, eithem(h) The word "r,.ianuf iac'~, ~m.":'Q ..'
rt or w1hole o-~~ article, the
,~,hall
~-
: rpersonal ,~;roperty ;-aice
ha,nd or mad.
ent. or useful
and shall include the production or fabrication
act I'v
I q
are in or skill isnati
Is so t-1-at as a
ade artic-I
-3-
-
YN
erring extincted or
ra ed or manufactured i~;
engagea in Wit,
xpayer or to another
means commencing, canduc~~
12 CO ~:) duction fron
of goods or charge for servicen which. is allowed if the bill 2,
or before a specifiea date~
(n) The term "tuition fee" shall be construed to include I
Wyatwry, health service and othev s-,~ 0 5.
or room and board by an educanionol
arvice for which such charges are made is furnished exclusively
q Vne C
t SnIppin...-J.
rer v"wi~
on or in the performance of contracts;
Ser use of pradu=
prezcrize.
(k) The word "business"
the object of gain, bannUt o--
person
r continuing in busAnes:~
hise powera as well as
hereof hold themselves a
,M) qTe
price
he stuounts or faculty of such institution: Provided. That
Meducational innitution," as used herein,
DT M"
ne the following uses of
. Marnfacturing of articles, substances or commodities
from extracted producLs;
. Leasing or renting of extractea or mandfoctured produ
QIMM"
immervial scale under such rules and regulations as
ice or ccrpor~zc
nosq
ae public as conductinq such businem-1.
BF all a
-
Sy those in
TOM:
nd of',
tntiona
nature, or thosa in
nd which are private
instruction in trade, inanY.,
iess
stuaenzs an
are not operated for
- ~ 1
R_ &I,
nera
cludi
(q) words
UTO
recL on mesne conveyance, puzcba.~..
rtion thereof, or the whole
xtures or any Q,,-
mitting, selling out, exchanging or otherwise Usposing of his business.
Any person obligated to fulfill the terms of a contract shall be deemw-'~'.
a successor to any contxactor jefaulting in the performance of any
ract as to which such person is a surety or guarantor.
The word "Laxpayer" Snclu6s, any individua
dividuals. Qr association required to have a Bus
fee or
Accessor- Me@'-"'
lection of any license fee or
businnes, or who performs any act, fo
I OT a tax-,"
M
business,
4 or for the
engaqes in any
fee or tax is
OnDrIth.
day of the odd-numb
ucceeding month.
mvtroller" shall mean ,
MCM
le s
generally accredited as such by
Vrords in one gen
and
-
OM:
(u) The word "City" shall mear.-._
Section 2. That as of the opez
ing A Departwent of Licenses and
ordinince 72630 as
The word "Treasur
an-a
A ":
Seattle
r
furth,
Th,
RU'~date
onsumer
Wonce
Section
S, including by-qr
rmined by the gr
is, at
bsidies and bonuses received from the purchaser or from any other
ezoon with
oducts
anufactured for commercial or industrial use;
(b) Where such products, including by-products. are
transported or translerred ouL of the city. or w another person,
vithoat prior sale or are sold under circuostances sach that the gross
Yceeds from. Me sales are not Waicativa of the true value
Dject matter of the sula.
.in z:hs above cases, the
ble to the gross proceeds from sales in this city of similar
npayv
ductv ot IM
Q1 duct
TERMINATION OF
r4p vw~-
the seller, excep
nd character. and in similar qu~_-
other6, plus the amoun
Idinarily payable by the purchaser or by any Lhird person with
espect to the extraction. manufacture, or sals of such products.
he Directou of Licenses and consumer A§f1irs shall preocribe
om the sale thereof, whether
"roducts, are
shall correspona as nearly
or ronuse~;
OF PRDDUQ~
-
table TO the purpose of ascer
Section 3. That as of the opeyative dote of
both within and without the city, at partially within and par
n -
p o censes mnd Consumer Aff
ca 72630 as Jan amaaded bv ordinance 7302
uch IV
amended to read as follows~
Section 6. Persons engaqed in the business of rendering servicc-
within the city and not elsewhere, shall be taxable an the grams inco
wiLhout the city, and maintaining an office or place
the business without regard to the place where the services
ered; and such pevsons having an office or place of business
de the city, shown and supported by separate accounting records,
Q if such segregatioa oannot be practicably made Ivy an appor
the city. Where such apportionment cannot be ma6e by sepa
tax liability unaer this ordinance, apportion to the city that portion
of his gross income which is derived from services rendered within
inside the.city and also elsewhare shall, for the purpose of comp
tho---,,-i
? WK.
rtion to the city that
the cosL of doing business with!
of doing basiness both within and
Persons maintaining an office, plant, warehouse or other busines;~~
establishment which is partly within ona partly outside of the city,
shall be tamable on the value of products, gross proceeds of salev. or
grqss income of the business attributable to business within the city,
ascertained either (i) by a segregation of business within and business
accounting methods, the V---
portion of hir total incor
the c1tv bears to the totz
value of
-
Una 0
MIMES WILM
UK
1
"'.,
HIJ
oax=i
f sale
2 cc,
ppartimment of such vDines, proceeds. or Mama hetm
1WIn an':~-
Q= Tactot is MWGM:
section B. SALES BY CONT'
rVf"'.:, Am nV ~ n" nno-Aw 1 VM 00~- M" nn nNNI ~
Dmotino sales for
ail
no!Me WeTsonsi TWO<
AS sithin
d wtniae ok the MN. or W1 ~
0-0 r'.
the consiqnee. ballee, fact
Personal Properzy ou
Mor. Drinvinal or owner shall
F Lana"ble Marsonol
W-V-0- W!-~
Une SWIM MT SMY1.1i
r d Q,
iciness der,'-
ia). in the p
it" "Wnwc on oh~:~
the fac
no, P
Wne
upon the tarpsyer an ever,
thot such onnumver is not ammed in the busyneS8 at Se
onm
Mi
by genes
CTOR OR RUCTIOWER-,
ith,.---~
op
8 vair w
on S110".
Kar or x~
I be 8110wec D~
Pr ~..-
a that
I A
~'--
1 M'2regu
-
cryW
nolder on z
kov-
shall he the
once iztju as
A an follows-
3ection 12.
to the payi'i
n the
osed by this orc
V.
arawe
M" M"'
MWJ~
such Mense m~
siness 6f the
be
tha license shall
as
issued t
ast amende
nse Sn
be
SINESS
nce
M vubs-'...
One
lp
1MOUL pay
anDlication for
tor
!I:
on~"
ENST RMIRED: No person, wheth
or nuL, shall engage in any business
Wrsonal
cense so to do, to be
aying the
two or mor~-.''
00) a
Wens
which
aien&
MMroller on forms P~':'
a,~,"44
onal One Dollar ($1,00) fee shall be required. Each A
Way
irst obtained nnO bein;
ovisions of this
tax for tha "Dumness Licens
a licers
Such 1
it is AS
Wanse Lee. Applicato
so,
LICenSE
ontransfern,
such other information a
mn ardina
nse
applica
row: :-
es by one
tion I
Irthex ara
We or tax is
which sh
a shall e
a nd a As'A~
. that
witbo.,
case,
Mrs,
nsocted with
onal licenses nc
-
.3na JL
A
c~ on
z
The
Sl
-c, jc e r J. o d or D;D
-
lavnblE
C a sh
by draD:-
ons the che&-
ar shall the acc
oaneu upon ana cover the nort
2h he is engaged in busines
First psyments and returns unee
or before September TO, 1943,
Soation 7. T h a
W
'"
WI
Section 14. PAYMENT OF WCENSE FEES-,
el DO waas To We CA
dlscharqc~
Th
aenever a taxpayer commences to engage in business d=
na LoWs L
eriod. his first retur
wnpy
72630 is amended to read as follows:
shall not
ng t'
e fee c
ta tha Q
am! amount of ~he p,
,payer, sbo shall
lent
W h~
person;
ths full and actual
C"nRA
or
reasurer
UO
censes sna Consumer Affairs,
quired
o
ns, but TaQu
use the tazp:.''
Eosurer
TAX
n
s due
nn! K~
We gunrt;
making return
ordinanca shall be made
date of an
onored in the usual c
tee or
11-~-'.".'~':'7'~.z of the
1 a n
Valres to
return shall first be
or tax
it, certiFied check,
tion for and
nont
Wall endorse thereon t
a and return the some to the
jith We the rnkurn with the
ner Affairs is authorized. but
applicat%nn for lice
ar to receive any suck
tax, when and
king appl,
and payment of the
-
smcn&:
a
immose
C&S'a I
nd all
tocW--.~
t all
in
in
on
years such booY
su".
16"4 ds U7 Too QIeK.
BOOKS AND RECORDS
very person liable 0
ordins
ss income, qross procee,::
Doks and
caM,
reasonable
SuMorizew A."
nt of licenses and Con:~~
es and
0XIMIn
ecor~,
ion
Pe son
Di
bears the cost of
where such books
electins to beat such cost sM
tinateo Moonnt
th;
r;
ocurnn;
which can be determined
Wo
KEPI-I
A
ovidv.'
a WC Porto
fie
amount ox
Alone of thin
examination it sha.U.''.
av MCA,
AcIrl
e n
meals and inciaentai expenses, subject to vd.Quntmw
ecclon
a MMW
VOKS at
W
in at On
Section 9. That as of the operative date of an ordinance
ating a Department of Licenses and Consumer AffArs, Section 17
Drdinance 72630 an last amended by ordinance 9GS17. is Nothor
read as follownz
-
Sec
ordinance and may grant such reasonable additional time
in which to file such re
and
nteen to 40 days del
41 to 70
3r W re
Section 19
mm um i enalty of
ordinanceection 10. That as of the operative date of an
of ordinance 72630 is amendnd tc
subject
AITY AS FOLLOWS-~
except
ion 19. APPITSATIC
ollowa:
AND RETURNS CONFIDENTIAL
ions and retumns made to V
s nursuant to this ordinance shall not be made public, nor shall
autno--.,, and members
Dr to inform any other person as to the contents or any informa-
Section
creating
17. EXTENSION UE
HALL BE ADDED A3M THE DUE DATE 0:
aking and filinq any return,as reqi
S'
lencv*
he may deem proper.,
PAYMENT IS NOT RZCEIVED WITHIN
UCH
5%
delinquancy, 20% v
Thnn as of
DepartmenL
1. 0% w.
A a
y for good cause shown
-.'.-.inaum penalty of
rainirwara penalty of $2.00;
th a n
ny pe,
ction of any application or reti
ative date of an ordinance
f Licenses an )nsume
of ordinance 72630 as Inst amended by ordinance 94209. is further
t
spn except the W-3
noration Counsel, City CompLroller or his authorized agent
read as follows:
-
by th~~ or cred- t-,.,;o years after
date of S-w:-,h U'- ar'.10'Offit of such overpaymel
against the
c e ~- 't
or CI.C~':,~~::
11 ~ e- Ct 11. 0 "1
0 r a n,
credited to
contracts
OR
U
0 1
LlIt'. Iu
ia.:;.-,,i,'I-ity -under this ordin
u~-;d of an- I;, 1-i-Ice -to
0 may accrtze
7-
1:1 :,; -e "',- -
-
,0.792. or may be R-Ilovied W
than
an --han two ye
Of t'L-the, pe-iod
-.
~,~ ~ ~:, --, -r' - I~ ta.Nthe two year
ncy which accrued ui-lu-'er this ordii-xam-ce sucll-~. assessm
F Uk
o years be
d in t-.nle perfo,,~,.,r ance of Unit
~-he- dz::'l-,r.~,- of
rt-ion of the
bv
cr,,-,dit to 't-
the taxpayer with
%~-qithin one
R PA)OIENT
States, if clair-ii for such refund
o
at the am,_;
I-" fJI,ly dete-.~:-,:Jima-
-
date on which tax was paid.
-IJ
due and shall add thereto interest on
(6%) per year from the
(2) As ag.-
CLS a
Alzat 10-"~
~UTZIII.
XUBBS zo Ke RA
guilty of fraud
f act;
executed a wri
the
a return
is author~f air
DMOORC ~
r of ch
date of an crVin
mer Affairs,
follows :
and by mail to
or of the amount so determined. The amour
?n
by th ~-;~
axpayez who has
misrepresentation of a mater,
1
becom e and be
add:
of and
the yea
by
A0
otify such
vtoly due and payable.
all within three day
amount shown thereon as
- I ~'
-
APPEALS TO
ant books and records. Any pe
appear at th
equired, if any, and shall
-i6-
of an oi,---
As, Section 22
910,
e ther in
notice of aqp
011:
smoun-T ".",
ounc
aving, and the chs
1 shall
one M
D De veQUIT
MI from such finding by filing a wrWen
a City Mork within twenty days from th-',~
MAce of such amount. The President of
ppen! to a Council committee for
an of such connittee shall, as soon as practi
ch ap-,';Ge and.
1TY CU
Wer the Drov
0 bv th,--~
ieved
of this ordinan---.
the notice
thereof
shall
a notice of the time and
to the appellant. At such hearing the ta:
dance in his own behali
and he sha
entlsleA to be heara
tax by xesoluW City
noil shall thereupon ascertain the correct amount of
ated
esl~
-
not incon
nt of License
out the provivio-,
or
tion 15, T
cye~
db ance 72630 Q..
n 24.
he M;
ddressed to the
as follows:
AILING OF NOTICES: Any notice re~
at to any tax7ayer shall be
U.,
xPayer FS own by the records of
fairs, ction 24
orain mail,
if no such address
e to asce
MY
or any penvitie
ny time limit set b3
6. TM
epartment
0 jed t
orc
the:
ce or with law f
t shall
r regula
an
sM,
nor MY
isions
inan
of him
ail
date
sumer
011 ov
The
n
pert
se
rs'
Urpc
the
t-rh
Lon 23
do.
wh failure opa
thi
of an ordinance
irs, Section 29 of
-
is in.
ay~
all penalties herein provided.
ection 17. That as of the operative date of an oyliaance
be deemmd to be a
Section 30. PENALTIES: Any parson violat
with any M the provisi
regulation W.
. REVOCATION 0
any paymen, on x,
COM&I'V
ach re
suanz tnvrono, upon conviv
wrisonmen
90) days. or by both such &Ji~
ag as~
WSM The
UK to the tax~
Aness shall.nes ro ang-ay
Thr
and shall be sdb-
on and aUer the c
red Dollars ($300.
Asonment.
usiness sub
to a tax hereunder without having his "Business License" so to do s&~
be guilty of a viQlation of this orKnance for each day duringwhich
the business is so engaged in, or carried any and any takpayer who
fails or refuses to pay the license fee or tax, or any, partthereof,
of any su
ing a Departm ent of Acenvoy and Consumer Affairs, Section 30
Ginance 72630 is anended to read as follows:
due date, shall be deemed to be operating vithout
issued to payer who
f An provisions of this ordinonce.
dinance or any lawful
f Licences and Consum:
eisof, shall be puri
-
(To be used for all Ordinances except Emergency.)
Section.... This ordinance shall take effect and be in force thirty days from and after its passage and
approval, if approved by the Mayor; otherwise it shall take effect at the time it shall become a law under the
provisions of the city charter.
4tember 19Passed by the City Council the ........
14'~
.......... day of .................... ...................................... ........
and signed by me in open session in authentication of its passage ........... .... day ofIWO . ..... .......
.......... ......... I ..............Septe.mbe,r
....... .............. ... ....... . ...~
19....... .............. -
F~~ident...
:r1r.9...
T.~N...
of the City Council.I
Approved by me this ..... ........... day of ........... .................. ~a
..........19,71
Filed by me this.~ ......
-~,-3......... day of ..................... ....... - ............
(SEAL)
Published... .......................................... ...... ...............
Attest......
................................... ...... ............ .......
City Comptroller and City Clerk.
t (--~\ '/'~
By ................. -N..... ........ I -Deputy-Clerk.
CSS 8.1.6
-
CSS 20. 14
r"I &1% 0I he City of Seattle-Legislative Department
MR. PRESIDENT.
Your Committee on COMMITTEE OF THE WHOLE
to whicb was referred C.B. 93160,
Date Reported
and AdopW
SEP 24 1973................... -.- ........... .... ---
Relating to the license or occupation tax upon certainbusinesses, occupations, pursuits and privileges underOrdinance 72630 (Business and Occupation Tax Ordinance)and amending Sections 2, 5, 6, 8, 12, 13, 14, 15, 17, 19,20, 21, 22, 23, 24, 29 and 30 of said ordinance to transfercertain functions from the City Comptroller to the Directorof Licenses and Consumer Affairs,
RECOMMENDS THAT THE SAME DO -P4SS,
.............. ........... ............................................ ............ Chairman
-- ......... - .... - ............................................ .............. ......... ..... -- ...........
.................... -- ... ........... - ------ ........... 1- ..... -- .......................................
.............. - .... - --- - ........... .... -- ................ ...... ............
................................... ................ .........
................... ....... ---------- 11 ........ .......................
............. .............. .................. ............... 1- ......
............................................... .................... - ............................
I ................................................. - .......................... ....... - .....................
.............. ....... - ............................. ............................. .. . .............
................ ...... ............ ....................... ........................
............... ...... ......... -- ........................ -- .................................... ...........
............................................................................ ............ ................
C/W........
..... q
,.. --
-/ ............... .............Chairman
committee committee
-
NO:
0
fmz
IM~
rZ,
qN,
hot
to aZ,
0,
,as f
--a
ltholked represen,"It'lle 'If
My new!&Qr~ Is" r, ~,P,+;
~,,A ;t 2~,,01 gummmy C C
S
" --n -1
- ersix rno~,t'-,
referred to,
a day ne%mpayr in3 (~ jig B,
~inke NO 'printed in-r, j j, c
-,I c,' ,aidis T, w
-,,the afercsaid p~acc ifoffice maintained
-~ C publicatk-m
.burnal of (AmmunTe was on4-1- er T~, e v 3
12th day of Ju-Oe~ 194 al)provcdas, o
the Superior Cotr,-~ of Xin~2,~
The rntke in The ~~xaO, fo~~,--rjpublishul i-,~
regOar hnns A' Jm1mad of(1016merce, Mach lVas
daring th~~ !:;elow
xed .Z~Dtice, a ---- ------- ------------ - ----- ----stated period. !Te an~tlz-r
ORDINANCE NO.......... ... ... .....
. --l-, ------ 1-- -1.- ---
- ... ----------- - ------ - 1-1 ----- ......... --------- ---------- I ------ -- ......... - ---------
was pubUshed on .......
.......... 1- .... -,-- -------- I
Affidavit oi PublicatiOn
-1-- --------------- - ---------- ~;~
.... I ..................------ I --- --- -------- ....... 77-
---
C,t~y
vma
stati~ Gf W-Mrg'~~n,In seattl~~,