HomeMy WebLinkAbout3074Ordinance No. 3074
(Amending or Repealing Ordinances)
CFN=104 — Finance
CFN=110 - Water, Sewer & Drainage Rates & Policies
Passed 11/3/1992
Utility Taxes (Sec. 3.18.030-3.18.90)
Amended by Ord. 3645;4061
The date ["Beginning July 1, 1998"] has led to confusion This date will be deleted from cover sheets of
ordinance/resolution revision pages This cover sheet will be deleted on electronic pages only no other
deletions or changes have been made to the document— 6/21/2012
.off'
C ORDINANCE NO.
AN ORDINANCE of the City Council of the
City of Kent, Washington, relating to utility
3 taxes; amending Chapter 3.04 (Ordinance No.
of 2758) of the Kent City Code to change 3.04.080
vl to require a monthly tax remittance; and to
add Section 3.04.090 to require taxpayers to
J keep and provide records; and to add Section
D `Y 3.04.100 to authorize the Finance Director to
make tax assessments when taxpayers fail or
refuse to pay taxes; and to add Section
3.04.110 to provide a credit for any
overpayment; and to provide Section 3.04.120
to provide an appeal procedure; and to add
3.04.130 to make it unlawful to file a false
return; and to add Section 3.04.140 to provide
a civil penalty for non-compliance.
THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON DOES
HEREBY ORDAIN AS FOLLOWS:
Section 1. Kent City Code (KCC) Chapter 3.04 (Ordinance
No. 2758) is hereby amended to read as follows:
3.04.080. UTILITY TAX WHEN DUE. The utility tax
imposed by Section 3.04.040 of this Chapter shall be due and
payable in quarterly monthly installments and remittance thereof
shall be made on or before the last day of the following month next
�—�e—end --e€--tTe— quarterly r in which the tax
accrued.
or before said
Finance Deparrtfae; } due date, the taxpayer shall file with the
Finance Department a return upon a form to be prescribed and
(provided by the Finance Department, which return shall contain a
(statement by the taxpayer, stating the amount of tax for which he
is liable for the preceding quarry monthly period, under and
eee puted aeeerding-fie the Rs of this Ghaptcr that the
information therein given and the amount of tax liability therein
reported are full and true and that he the taxpayer knows the same '
to be se true; which statement shall be signed by the taxpayer or
authorized agent. Taxpayers expected to owe less than $1000.00 per
i
month may submit taxes on a quarterly basis, taxes shall be due on
the last day of the month following the end of the quarter in which s
i
the tax accrued. Quarterly period for the purpose of this Chapter
shall mean each (3) month period of the calendar year.
3.04.090. TAXPAYER'S RECORDS. Each taxpayer shall keep
records reflecting the amount of his gross operating revenues on
services within the City, and such records shall be open at all
reasonable times to the inspection of the Finance Director or his
duly authorized subordinates for verification of said tax returns
or for the filina of a tax of a taxpaver who fails to make such a
return.
3.04.100. FAILURE TO MAKE RETURNS OR TO PAY TAXES IN
FULL. If anv taxpaver fails, nealects or refuses to make his
return as when reauired herein, the Finance Director is authorized
to determine the amount of tax payable, and by mail to notify such
taxpayer of the amount so determined. The amount so fixed shall
thereupon be the tax and be immediately due and payable together
with penalty and interest. Delinquent taxes, including any
Penalty, are subject to an interest charge of twelve percent (12%)
per year (or one percent (1%) a month) on any unpaid balance from
r;
the date the tax payment became due as provided in Kent City Code
3 04 080 until paid.
3.04.110. OVERPAYMENT OF TAX. Any money paid to the
Citv through error, or otherwise not in payment of the tax imposed
by this Chapter, 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 ceasing to do
business in the City, be refunded to the taxpayer.
3.04.120. APPEAL TO HEARING EXAMINER. Any taxpayer
aggrieved by the amount of tax, interest or penalties determined
by the Finance Director to be due under the provisions of this
Chapter may appeal such determinations to the City Hearing Examiner
in accordance with and subiect to the provisions set forth in
Kent City Code Section 2.54. Tax -pavers shall be required to remit
the amounts determined to be due under this Chapter prior to filing
an appeal.
r
3.04.130. FALSE RETURNS. It is unlawful for any person
subject to this Chapter to fail or refuse to pay the tax when—due,-
or
hendue,or for any person to make any false or fraudulent application or
return or any false statement or representation in or in
connection with such return or to aid or abet another in any
attempt to evade payment of the tax or any part thereof, or to
testify falsely upon any investigation of the correctness of a
return upon the hearing of an appeal or in any manner hinder or
delay the City or any of its officers in carrying out the
provisions of this Chapter.
3.04.140. NON-COMPLIANCE - CIVIL PENALTY. Any person,
firm or corporation subiect to this Chapter, who refuses to make
tax returns or to Day tax when due or who makes a false statement
or representation in or in connection with a utility tax return, or
who otherwise violates or refuses to comply with this Chapter, is
subiect to a cumulative Renalty in the amount of seventy-five
dollars ($75.00) per day for each violation. All penalties
thereon shall constitute a debt to the City and may be collected by
court proceedings which remedy shall be in addition to all other
remedies.
Section 3. Severability. The provisions of this
ordinance are declared to be separate and severable. The
invalidity of any clause, sentence paragraph, subdivision,
section or portion of this ordinance or the invalidity of the
application thereof to anv Derson or circumstances shall not affect
the validity of the remainder of this ordinance or the validity of
its application to other persons or circumstances.
Section 4. Effective Date. This ordinance shall take
effect and be in force thirty (30)
passage as provided by law.
ATTEST:
BRENDA JACOBER,; C TY CLERK
days from the time of its final
DA KELLEHER, MAYOR
APPROVED AS TO FORM:
A. ' LUBOVICH "-ca'1'Y„ !?hlTY"rtK
PASSED the day of V1 +' i,,� �,ti�`u. , 1992.
APPROVED the day of 1992.
PUBLISHED the C day of 1992.
I hereby certify that this is a true and correct copy of
Ordinance No.Y passed by the City Council of the City of
(Kent, Washington, and approved by the Mayor of the City of Kent as
Thereon indicated.
utilfee.ord
`�. �c -41,141 ���--�'�'-'t._-J (SEAL)
BRENDA JACOB E , CITY CLERK
5