2019/11/20 Council Agenda Packet

ti) EVERETT WASHINGTON ORDINANCE NO. An Ordinance Relating to Tax Administration,adopting the Association of Washington Cities 2019 version of the Model Tax Administration Ordinance and superseding existing provisions of Ordinance Nos. 2809-04, 3041-07, 3175-10,3305-12, 3385-14,3497-16, and 3524-16 (Chapter 3.19 EMC). WHEREAS, A. Chapter 35.102 RCW requires business and occupation tax cities to coordinate with the Association of Washington Cities to develop a model ordinance for the administration of taxes in order to promote greater uniformity and foster a positive business climate. B. The City must amend its code to reflect the changes made to the Association of Washington Cities model ordinance. NOW,THEREFORE,THE CITY OF EVERETT DOES ORDAIN: Section 1. 3.19.010 Purpose. The purpose of this chapter of the Everett Municipal Code is to provide for the uniform administration of various taxes levied by the city of Everett("city")with respect to returns, deadline, penalties, interest, refund, additional assessments, appeals,time limitations for bringing actions and other administrative matters relative to taxes imposed by the city. 3.19.015 Application of chapter stated. The provisions of this chapter shall apply with respect to thetaxes imposed under Everett Municipal Code Chapter 3.20(Admissions Tax), Chapter 3.24(Business and Occupation Tax), Chapter 3.28 (Business and Occupation Tax—Utilities), and Chapter 3.36 (Gambling Tax) and other titles, chapters, and sections in such manner and to such extent as indicated in each such title, chapter or section. except as specifically retained in each such chapter and section thereof and under other titles, chapters, and sections in such manner and to such extent as indicated in each such title,chapter or section. 3.19.020 Definitions. For purposes of this chapter: The definitions contained in Chapter 3.24 shall apply equally to the provisions of this chapter unless the 114