HomeMy WebLinkAbout1039ORDINANCE NO. D3
An Ordinance of the City of Kent
amending Subsection (Q) of Section
2, and amending Sections 11, 12,
and 17, ALL of Ordinance No. 913
of said City, relating to and
providing for a license or occup-
ation tax.
BE IT ORDAINED by the City Council of the City of Kent as
Ifollows :
Section 1. That subsection (Q) of Section 2 of Ordinance No,
13 of the City of Kent, passed and approved December 5, 1955, be
nd it is hereby amended to read as follows:
" The term 'quarterly period' shall mean a three
(3) month period beginning on the first day of
the first, fourth, seventh and tenth months of
the calendar year."
Section 2. That Section 11 of said Ordinance No. 913, be
ind it is hereby amended to read as follows:
" Section 11. Low Volume Exemption. Whenever a
person engages in one or more business activities
wherein the value of products, gross proceeds of
sale, or gross income of the taxable business is
less than $2,550.00 for a quarterly period, such
person shall be exempt from payment of the tax
under Section 4 hereof, but shall nevertheless
make and file the quarterly sworn information
return required under Section 12 hereof stating
that he is exempt under this Section 11."
Section 3. That Section 12 of said Ordinance No. 913, be
and it is hereby amended to read as follows:
"Section 12. Quarterly Returns and Payments. The
license fee or tax imposed by this Ordinance, except
the $12.00 fee required to accompany the annual applic-
ation for the business license, shall be due and
payable in quarterly installments, and remittance
therefore shall be made to the City Treasurer on
or before the last day of the month next succeed-
ing the end of the quarterly period inwhich the
tax accrued. The license -tax payer on or before
the last day of said month, shall also transmit to
the City Treasurer a return, upon a form to be pres-
cribed and provided by the City Clerk; said return
shall contain a statement by the tax payer stating
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the amount of the tax for which he is liable for
the preceding quarterly period under and computed
according to the provisions of this Ordinance, that
the information therein given and the amount of tax
liability therein reported are full and true, and
that he knows the same to be so; said statement
shall be signed by the taxpayer, and the signing
of the same shall be deemed and constitute the same
a statement under the penalties of perjury equiv-
alent to and as if sworn to under oath; the return
when thus signed need riot disclose the value of
products, gross proceeds of sales, or gross income
of the business constituting the measure of tax
liability therein reported. Provided, however,
that the City Council in its discretion may at any
time by resolution require an annual or other
additional return from any taxpayer, setting forth
the value of the products, gross proceeds of sales,
or gross income of the business constituting measure
of the tax hereunder, and such additional inform-
ation as it may deem necessary to correctly deter-
mine license fee or tax liability under this
Ordinance, and containing a statement by the tax-
payer sworn to (or affirmed) under oath that the
information therein given and the amount of the
tax liability therein reported are full and true
and that he knows the same to be so.
"Whenever the total tax for which any person
is liable under this Ordinance does not exceed the
sum of $3.00 for any quarterly period an annual
return may be made upon written request to and
written approval by the City Clerk."
Section 4. That Section 17 of said Ordinance No, 913, be
and it is hereby amended to read as follows:
1. Section 17. Sale or Transfer of Business. Upon
the sale or transfer during any quarterly period
of a business on account of which a license fee or
tax is hereby required, the purchaser or trans-
feree shall, if the fee or tax has not been paid
in full for said quarterly period, be responsible
for the payment of the fee or tax for that portion
of the quarterly period during which he carries on
such business."
Section 5. That the Amendments to said Ordinance No. 913,
herein made shall be effective beginning with the second quarter
of the year 1959, commencing July 1, 1959.
Section 6. That this Ordinance shall take effect and be in
force from and after its passage, approval and publication as by
law_prov
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Passed: — G —.�"-
Approved: - -
Published:--/-?
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