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0478 Ordinance
,jl� Cir IT 'ti'CF 0 OZ',Z11 C' ..2 0 I =,_Q J I�II`�` i 0r: [:1C r c!E or, Ot,v?,I TIO_•: IYtaJ- Jr;; CEF�. �3., _ ':,. OCC�t ,`..t.I01.'� , : Ll:SUt --..I3 D 2 ,� 0VT'���?OT K1;�=�y^+_ u, ��] J ?�L�:�L.za �..�r ,�G�.a.OI,w� 31, 65, __:::D X72 OF 0T`T'-0 424. 3. 4 CITY, . O.f �SCO DO ORD'.I''' if FO "S Section LLl. Exercise `oz _eve _ue :L• ensc �o er: The rovi, -,of ehQuld be deeaed an exercise _ -of tine notrer of the � 1i y of _Nco to jeer. se for evcnue. 8 Section 2. Dei'initions : -, In const--uing the �rovi cions 9 i this ordinance, sive f ct othe`nyise yAliir_ly declared or 10 clearl5r a.r�parent f rom the cont:Pxt, the folJ.wring definitions 11 be applied. 12Gass Income: 'he 'va lue x,roceeding. or accruinw: from 13 -the sale.o.f .-tallit ble property o1 service and recei-•Us 14{incluc?iri- all sums ear? ed or ci.ar e'd, .�,72..ether received . 15 ` or not.) by reason of the nvest:4ent' of capitol in t'he 16: business en a Ed in, inclitdi � . l e t l c , royaltie , � f aes 17 ar otb r &E.0It Leut8, hovie'ver` desi gnatod ,'{ including 18: receipts or =ceed.-, fro,the: ;use ©r: s ,le oz' :~e^.l pr©^er z.ty 19 or, —_an7T. -1r_terest the relb- ,:"`end proceeds from the sale of 20 noteE bonds, m.ort, -es, or other evidences � f iridebtec�- , 21 `nf:;ss or stock -s .and the like') 'and ,,•ithout a:ny,'deduction 22 on accouAt of the cost of the roperty sold, the cos, of = 23 a'teri3l used, 1 .00r, eostt, inter,st or 'discouAt: 24 or, an�yT expense t,r, 3t4oelror, and -without ahy d� .uctic n ter_ 25 ace:ount - sof, losses 46 _ `'013 Fsrson,2 of FZ}t�=.er St'_�>, f3 'r1S, P soz�'! or L e�, LL �o .ce o 10 w �= 27 s C, ions 'fin G�uhe S SOC1'ti^2�s G fl a.rtnerwhip� corpa� ^t U . 0 m . �''a o 3 28 ratuial verso. ,.. n�hether actJng by themselves of by 3 o ` 49. • tl ` �' an"' s a I1 inc lug' e the serV L� U agent s o_ e., old-eeg a h a . 30 'later. Depalt of t-11 City of Fa.:co . 31 32,. ' Page ;. 1 2 3 4 5 6 7 8 9 10 -2-- Taxpayer: ,ny ;person liable to the license fee or tax imposed by this ordirfmce. max Fear or Taxable Year: T' -e rear conj encir anuary lst and ending on the last day of '7ecentbei of 4-, R' l� ^: year, or, in lieu t'-_e,reof, t' -,.e t= __na.yert s fiscal year w1 en ,�errrission is obta. fined froLil the. City Clerk to use the s arse as the tat. -:period . w Section 3. *tOccuoaticn 'icense"Required: After the lst day o �IM_, 1942, ' no Terson shall engage in or carry on any bus�_ness, occuyaation, pursuit or Tlrivilege 11 for -hich a license fee or tax is imposed by this ordinance 12 iii thout raving first obtained, an,,! beim, the holder of, 13 a valid and subsisting license so to do, to be '�-_nown 14 as an "Occupation License." .15 Iny person engaeinC in, or carrying on, more than one y 16 such business, occu)ation, pursuit or »rivileg_e slmll pay 17 the license tax so im-nosed u-aon each. of the satne. 18 .?ny taxpayer wLc Ezz a es in, or carries on, any busi- 19 pass subject to tax hereunder ,.it'_out havinE, his "Occupation 20 T icense"' so tO do , sh.al L be - uiity of a violatiOxl Of this 21 Ord-inance for each day during -°,hick t - he business is 22 so en.,,�aj-ed in or carried or, and any taxpayer who fails 23 or refuses to pay the . li cense fee or tax or any part thereof 24 on or before the due date spa,, l be deemed to be operatinG 25 ;ri thout a.vinc hi=' license so to do . Section 4. License Tax Year: hill 110ccuuation licenses" Z ILIO 26 0 10 m i Z shall befor the t1ax year for which issued and shad extire o 0U. 27 y=, 0'3 28 at the clad of suc."; tax ear. �o J X m Such "Occupation ,icensell - nd ti,_e fee or tali t' erefor 29 a. hereby i�aposed shall be for the yea. co enc -r[, Tanu?r, lst 30 ax d endins on the last _& of _Decembcr of t'Le -f �_! �~� "rear; 31 rrovi ded, '�o�?ever, that if the ;tc.« a"Ter i 1 trC.rsact n his 32 --- Page 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 .21 22 23 24 45 26 27 -3- Qsir_•ess :peeps the books reflecting the same for a fiscal ,rear not rased on the calendar year, he nay, "i th the anent -of -th:e -Ci y Clerk, .Qtaih his license for the period of his current fiscal year which shill be deemed his tax year, and ?ay the fee or tax co=Tuted upon his Gross incane wade during his fiscal year (next preceding his tax year) covering 2�is accounting: Deriod as U11o`rn by the method of keepinn the books of the business. Section 5. Oc6upatiors ;subject to Tax-Omourt There are hereby levied and Va ll be collected annual license fees or occupation taxes against the persons on account of the business activities, and in, the amounts to be determined by the ap_;lication of the rates agfAnst -ross inco-_�e, as follows: (a) jpon eve l person engey, ed in or carrying on the business of selling or furnishing electric ItCht and power, a fee or tax equal to two per cent (25) of the total ;Toss income from ;such business in. the City darinv his fiscal year next precedir-6 the tax year for ?,rich the license is required; Provided, ha ever, that the +7ini.-iur, fee or tax shall not be less than 7gree Kundred Sixty ('360.00) Dollars vee' tax_ year. (b) Upon every person engaged in or carrying on a telephone business, a fee ox tax enual to t-�m per cent (2 -�,) of the total gross incone from such business in the city Buri ng his fiscal year next preceding the tax .year for which. the license is required; provided, howvver, that the .miniraulr� fee or tan shall be nct less tt,'__an Three 7undred Sixty (".360.00) 28 Tollars Der tax year. 29 ` (c) �p'on every >Vrsor e:jo7ed in V or carryin on the busi- 30 ness of sellinn or furnisr_inF ivter4 a fee on tax equal to 31 t'..'o ?der cent (20) of the total err osE incale f r orl such business 32 Page l a in the. city dttrin, g his fiscal ;year next preceding the .tax. 4 ^ ;rear _ for which rthe license ' is rewired; Provi.dea, ` ho�uever , that`tire ,-?inrauf 'ee oru,ta;x,. shGl be not less than Three w 4 .. . s hundred, S1xty;:.f 3gO_.�OO j, Dollars per tax ,fear . .6. 5 'lection Exceptiont andc'.DPduc't-ions: 'there aha 111 6 ,be �-excepted. aiac AeductiQc? .grom the total gross, incofe upon,,.- 7 ' which the. °licei! e fee" -or tax is• -commuted `s.o riuch thereof 8 as is derived Trom transact 'ions in initerstate 'or foreign, 9 conMerce, or from business, done for the government '-of the 1.0 United Mates;, its officers or .agen;ts, and, any _a?aount paid . 11 by the 'taxpayer to the: United States, the State of ';iashi.ngton, 14 or t're City of Pasco, -,#s excise .taxes levied or irl2posed ippon 13 the -sale. o distribution of property or services. 14 Yothin,g in this ordinance shall he construed .as requiring 15 a license., or the l -a* zt�ent of a. 'license fee or tax, or the doing of any act, �ah.ich iroiild constitute an unlawful bulde 16 17 or: itterferez?cc in. viole tion of the Constitution or laws of 0 the United States, or Which T101-ild not be consistent i.iFith the 18 Con;sti.tution or laws of the Otate of "iashin-gton..- 19. 0 Any person sub ject: to the pe j�ent of a license fee or 40 tax- finder, the provisions. ot,any ordinance of the City, other 41 than this, on account of: engafin a,ny activity for zrnich 44 he is liable to tat Y ereunder, "nay •deduct the amount of` sucYi 43 fee or: tax from the 51tount of fee; or tax iriposed by this 24 ord.inance..on 'account , of ,sucb: activity; ,but such Person -shall 25 - nevertheless, 4n, the manner herein ?rovi ded [f'or; wo- -Tr for Z 46 i ` ands, i)rocure an. "Occupation ;License.' z W �• U U' I 47 - .. s LL a LL -, ' Section 7.a lication or Return .for License: On or o 3 48 — - - U . before the ls[t day of January ,. 11 Q2; and thereafter �on or Y 4 49 IL before, the first day of. eo.cix..ta_x year., every tax -payer- shall 30 a ly to the iter Clerk for ar "Occupatior, license" upon 31 blanks or toof return to be prepared aia..provided by �. 32 Page 1 h ini requesting such infoma pion. as may .be necessary ,to enable 2 , ' him, to a.i-rive at the 1gwf u1 amount of the fee or tax. The . 3 taxi; yer shad, in a legible mangier, write in s,uch. blank or 4 form of returzi the ihf ort a t ion: requi re,d and stial 1 s gn. the 5 same and by -affidavit at t:hb foot -thereof shall 'sliest or . a <r 6 affirm t cit tz e inf01%, L ion t?�yerein %,iven .'is full and true t 7 ' and that lie -knot sthe seine t,o be so g Every such a plicat fon or, return-, sha"ll be 'acoompanled 9 . by, a re4itt n,ce. by. beak.-dra.ft, certified cheep, cashier's 10 check or. money order, payable.,,to tile- City "'reasu:*er, or in. u 11 cash; in the anount` tlof the tax or fe,e or installment, thereof -12 r required by the provisions, h.ereof. 13 'U ' the appli'cart be a .;�,:artnership, the a_o,plication or 4 14 '• ; return must be made by one of 'the ';?artners; if' a corroration, 15 by one 'o'f. the officers t�iereof; if a 'oreign corporation:, 16 co-dart-nershlp or raiz- e'sident" ndi-iduah., by the resident 17 agent -or local manager of said corl)oration, co -partnership 18 or individu.a.l • rr lection !"orithl and :�uaj9terl,, Pa dent of rna.x '7here 19 - 40 the -amount of the license f'ee,�o � taxis bc,sed_ 'upon .E_ross. ' ineose, tie taxpayer rx1ay nay his fee or talc in equal ionthly 21. ,. installmentsd:urinc�- tie l if �- of -his license, ea. ch such 22 z f he month.- installment.- to be paid on ,obefore the ,10th .day ot 43 In all . other cases the to<,*er- r�a� way Yis..fee, or tax. in 24 _..: equal installments during the- life,' of bis license; vacs such 25 A installment' to be paid on: or before the lst day .of lural, the 0 26 ; z lst day of Junes t�+e . l st day Q� Septeniber -a:nCl the ist day v _ LO 47 4 , < . of Decs�ber ; respectivEly,• . o 3 28 3 X.0 <ao Section.. 9, Wen mart� sec .on Current year--0`oxwiencem.ent. J Y 29 - --- of Busin ss: PjLi t Tax, year: '.There a. business-, occupation; or a 30 M z;,,rsuit- subject to 'ts1L upon Coss income has not --been carried 31 , on: for the 'Full calendar�s.ca1 yea:.r next receding, the - Page ¢ tax year for which license i's' required the license" ?ee or 4 . t,a ha11 be as d rnanthl-v An installments dUri jap, the ? i-fe 3 ' .'of the E. i cense 'on or before the 10th 'day of, the month", and - Ory shill ,be baeed' u -on -the gross i�2corie- for the rflo Ath next ire uric,h Payment ? s dike • .. Ire such cases the 6- taN3Ter hell Lime' mbhth ly- xetur�ils sim laJr to the e._nnua1 7 r b t _U rns7�1ovided f o ..ire re in on or before- the 10th dor of the 8 ±oath, under : oath or- af,firmat ion .covering 'the ,b.;:siness of the 9 previous moth. 10 In all other cases pry= :e:~er versa corgi; benees during any 11- tax` year t,o onga,ge,-in -any "bu.,s xless;. occupation, pursault or' privi e; e; 3e', 'l i e entitled "to a. 'license, for, the {12 _remainder `13 of stci tal�•`.ear .for?tE reLredfee a;ppoitioned inthe 14 ratio off said re, ainder' to -a: ful + tax- yea.r ec' ion'.l0 %;cii�th`1 avri nt --7-i erse tre'reQuisite , 16 ~In any- ca.se,'where the- to,- aA,er" p�,,'s Iiis. license sea. ,or tax 17.. MIO lit 1Y. Shall nevertheless :first procure his "O.ccupation 18 �•r cEr.,s.e t , i n t �e �anriE herein, req fired before, corrmenci ng or 19 cont nuJ rig in. buM?n;ess, :yid 'shall, �y the :mini�ux4 fee or tax therefor; which, shell be credited aga,ino, t future installments.20 ' 41 ect ori .11... Sale or Transfer Qf Busire ss: tDon; tie sale — -�--- QQ or transfer -during. any tax.` year of a, business on account, -of t+rhich a•. fee -or t'ax is hereby required, the put::chaser or 43 trap fence sIa'a�1, . f `tbe" f .e or tal bas no.t beerz paid in full 24. for said year, be resoonai'ole for itsayment for tRat - 25 `-Aortiton„ ' of said yea dur in, V.1iich •he ' carries on su' c� .bu,e, ess. Z LL 0 46 f 1 c tr an l2. a trac er to �' eep Bo.o'_, s and-ecords--Returns 0'3 J 28 Confide`nt`ial-:' lt. shall bei the a ty of each •tI4,,r-pa: ter is wed T J a u,ai� Ill dross intoe to keep anti.. rater in p1 o,e 3aoolf . .Y..a 29 os set of books` or records.'''an .accounti c h 'shall accurately '30 •.r,eflect• the mount of- 11-i p- gross incQl�ie.; which acco=t 'shall' 31 always, be oxen' to the " inspection of the C: ty Clerk- of"h.is:. 34 p' a• Page y i, 1 duly authori ze(I age:rt , " and fro. -,1. i:Thhich said officer or his agent may veris^�T'the return =w -;C t11e tax;'ayor. 3 The a, -)plications, state--.er_ts or retLMas made to tyle ;4, '., . G" -t r C `rk, ~-furs ant to" t i. ordir.ancF, sly. 11 .rot be ino.de 5. rubl e , 1a®r, .shall,, hey be subject to the inspection of any "6 �,erson Vevicept c'r�e +ayor, t� e Cit r" Attorney, 'the Cit7% •C7 rk, 7' or 'h ithbrized gents; '.aM. xer).bsr•o o'L, the, City Council. g Section 13. Cle'rkto Investigate -?eturns : If, any ta-- 9 r,^,'Ter fails to7 1 -7 .for license or _lake his return., or, if 10 tl.e Cite Cler-: is dissatisfiedas to -the correctness of the 11 ststerierts _cde In 4lie ai-pli,c�,.t'ion -or return of eny taxpayer, 12. said officer, or his authorized aront, may, enter the premises 13 of sue -z to �s:"�er 'at a.ily reas-o lab1e time for the. purpose of 14 ins-pecting:his books or records -of account to ascertF.in the . 15 2n'ount :of t - 1e fes or- tax or to ' ,ete-rmine the correct~ of 16 s u ch s t ` t erierlt s ;. 's. s tie case . is �T b e , and r -a e xa-,,, i.r.E 17 re.rso--i under cath admi.niMaredl by said officer, or his isrest, toLa.chin. 't -1e utters irnuired i?1to, or said officer, or -..his 18 aut h orze�-e11t, r�a�� f°x a tine ax:.cl+.ece for an i;^vesti`;a- 1Q • , ti61,1 of the correctness of •tbe r:.turn and .;lair issue a. sub.- 40 rGcn:a to the to ry carer, or. any other vers©n;. to attend uron 41 such i.: vesti;e.'ton 'and tlere tes�:ti`fy, under oath administered 44 by said. of�fice�.,,.,or his aE-;ei,it, b. rc�a�rtci to t -1e l:-�tter� in 23' rui red iiitQ .aT.d ;; la , by subpoena', require him, or any person, 44 to brirlt; ;it` i1'! such books,_ records aid �a, ers as r<ay be 25 . recessary Z 0 46 1 ax: If City SeSection1 4.. Over' or t zderpc7 - of *- f t 0ment iZ 47 _ . 6 Clerk U -Don i �Ves';tigation or U`0on check-inr returns finds,that. 0.'3 J 48 a <<U29 tue fee or tam ;raid on any of. theta is more than the ar,iount J Y a 49 a required of ,the taxi .er, 'he shah_ refund the el" _t overl)'c 30 . - bar e. warrant. upoi the. general �,un� . If t- e, Cit�T Clerk ..fillc�s 31 that the fee or t�� r3id iS le�.s thclrl 're`Quired, he s-ia11 send J. 1 a statement to the taxi aye sho�!!in the balance due., ,.Thb' shall. ` 4 t :within gree { 3) days day tie c,cur�t shovTn thereon. " 3 °S cti.br? 15. Ffferiedy for bion- a anent of+ 'Pax: Ti any taxpayer 4 fails to. apply fo'r= license, or make his, retu.Ln, or to pad the 5 fee or tax t1h4erefor, or any pa.'rt'thereof, v,iLhixa three (3) 6 days "after ,the Same sb.e11" have becoiie due, the Cite C7erk 7sha.t l ascertain tide 'amount of the fee or tax. or insta-LLment g : Hereof due'and sha t •notify such tax Byer thereof, who shall be liable therefori"n any su:tL or actio bythe City for tine 10 col=.ectio? :the The .0 t -,T Klerk shall also notify the 11 C tur. �.ttorney in. 4>T,�it n oftie ne?ne of such del i.n.quent taxp-4ye,r aYd the a'rn6.;ij' due.frobi him'aiad s3d•officer shall, 14 thrthq• c.ssi.,Sta, lCq of the Ciiy Clerk, ;c of iect t h a ' san.e by 13 , Y airy' a-ppronria e Means 'oj,� by suit or action in the„��:e o� the 14 15 :. 'Clt.. �ctioh 1.6: is to` CztL Council. Iny taxpayer., 16 aggrieved. 1-y tyre amount of the fee or' tax found by the City 17 Clerk to be req uncle � the )rovi cions of this o,rdix?ance, . r r -ay appeal to the . Cit_ 0oun4ci 1 frog?. such; .f inding:, by filing 19 19 a zvs'i tterk notice of e:�pea;l -with the City Clerk within five - 40' (15 days from the timre such taxpayer was .:riven notice of. 41 a 44 such amodht. The Clerk sb.ali, as Loon as ,<racticable, f ix a time and )lase for the hea”-in:g of such -ari gal, .:e'ri ieb time 43 ; -.shall not be snore' than ten; (10) drays allter the Pilirn of, 44 the nati"ce of appeal .' and he a, :shall cause notice of the Q5 time and -olace thereof to .be delivered or n -Piled to ,the • z LL :46 .. . ,., pellant. rt such a?ea i n,S., the taxi_aayer : shall be -ntitle d , �_' LL a 47 �al'1 . to be, heard and to introduce, evidence in his o;:Fr bejIL "0;J3' 48 <aU �°ke 'Cit;` Council -shall thereupon ascertain the coiree+amount Y < gq of the fe`�' or tax by resolution and the .City .Clerk srzall 30 i-tiriediately notify the ai)pellant thereof, vrhIch amount; . . 31 together with costs of tr e appaa`l, if appall ant is unsuccessful 34 Page .. 1 there in; must be paid thin -three (3) days after such notice , 2 is FEiven 3 - The Layor 'of the City of Pasco tiay, by sucpoen2•, require 4 the attendance thereat of any person, anal -ma"' also require 5 hit -a to produce an;�". pertinent books and records; ,any Berson 6 -served yrith siaeT% su'ppoena shall appear 2 t the ti,,me and. 7 place therein stateu and� produce the b♦f�1,oks a.�..d recrr`ds rewired, g if an3T, and sh l testify truthfully under oath a(h iraistered 9 by the 4.=ayor as to any -matter• required of, hirfA pertinent to . 10, the appeal, ani it -"shall be unlavxj'u1 for hi ,to fail o 11 refuse so to do 12.. Section 1T. Clerk to F:1ake Rules: The City.Clerk shall • 13 have .the poti^rer.., and it shall "be his duty,.- from tiMe to tune, 14 -to adopt', publish and enforce rules, and regulations not 15 incons stent;y ith this -'ordinance or with lot^ `for the purpose 16 -of carrying out .the 4proviu-'7,o� s thereof,. and it shall -:be unid. ful -to violate or. fail to comply with, any such or 17 .rule 18, reeula•ticn; ' lection 1S. 1ice:rases--�ostin�--Unlav�ful Use of: All 19 licenses issued pursuant to the provisions of this ordinance' ' _ 20 r shall be"kept posted b'* the licensee in a conspi���ous place 21 lr 'his principal place of business in the City. 22 Taoperson to ��vhom a 'license has been"issue d, pursuant to ,23 thin, ordinance, shall" suffer or allot- any otherrson 24 ' c tar eable ri,th` + se �ra•te 'license to operate under or display. 25 r: his .license, nor shall such other person_ ope date under or dis- 10 26 a i Z. play such' license : " W W = 27 °' s_ Section, 19...,a.1�s.e, Returns., etc .: It shall ,he unlawful 0 JO 28 1 u e 5 g a ,� + for ani person, a:6 •s to dam ;heZ.,eunder to fail or, refuse to _ Y < 29 rake application or return for a. li.een;se or .to `pay the feel 30 or, tai,. or insta.ilment tiereaf yhern.-clue, or for .any person 31 to ,make. any false or frau4ulent application or return or any 32 Page -10- 4. 1 false statement or representation in, or ' in connection with, Q any such a )plicat ion or return, or, t o aid or, abet another 3 ixi any attempt to esrade pay,�en.t of the , fee. or tax, or any, "4 port thereof, or for any per son.to fail to appear and/or 5 testifv in res-Douse to subpoena issued pursuant hereto, or 6 to testify falsely upon ,any ..nvestigati on. of 'the correctness 7 of a, return, or upon the hearing of any appeal, or in any 8 Winner to hinder or delay the City or any of its officers in 9 carrying; out the provisi ons of this ordinance. 10 Section 20. Sections 31, 65, and 72 of Ordinance 424 are 11 hereby repealed. ` 1Q Section 2l. Effect of Partial Invalid •.'Tf any provision 13 or section_ of this.ordinance •shall"b't 'veld void*or uncon- 14 . stitutional, all other parts, 0rovisicns a,1d sections of this 15 ar.c.inance not expressly so 'held to. be void. or, uncorstitutional 16 shall continue in full force, and effect. 17 Section 22. ren_alty Any p; rson violating, or 'c.iIing to 18 corply with any of the provisions of this ordinance or any 19 lawful rule or re ,ulat ion adopted by the . C ty "Clei^k pursuant 4�, thereto, shall be .dz.eme.d fu..zlty of a 4isder.�eanor a,nd, upon • 41 conviction 'thereof., sh�'Il Ve punished by a fine in' any sum .44 not to exceed Three F urr�x ( 300.00) Dollars, or by impri son- 43 men -LU in the City Jail for a termnot exceedinc ninety .(20) 24 days, or by both such. fine and, rnprisonment . Sn.25- Passed and a proved t his �a � day of c - P�. Z 10 o.1�0 46 o 3 48 _ _ l q.Yor ATT SZ Q U JYa' •49 er" City Ck 30 Ap i'OVin *3 T ' n 31 3Q tiy'' Page