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EVERETT <br /> WASHINGTON <br /> ORDINANCE NO. <br /> An Ordinance Relating to Business and Occupation Tax, adopting the Association of Washington Cities <br /> 2019 version of the Model Business and Occupation Tax Ordinance and superseding existing provisions <br /> of Ordinance Nos. 2810-04, 3042-07, 3175-10, 3304.12, 3530-17, and 3648-18(Chapter 3.24 EMC). <br /> WHEREAS, <br /> A. Chapter 35.102 RCW requires business and occupation tax cities to coordinate with the <br /> Association of Washington Cities to develop a model ordinance for the administration of business <br /> and occupation tax in order to promote greater uniformity and foster a positive business climate. <br /> B. The City must amend its code to reflect the changes made to the Association of Washington Cities <br /> model ordinance. <br /> NOW,THEREFORE,THE CITY OF EVERETT DOES ORDAIN: <br /> Section 1. <br /> 3.24.010 Purpose,exercise of revenue license power. <br /> The provisions of this chapter shall be deemed an exercise of the power of the city to license for <br /> revenue. It is intended that this chapter,as much as is practicable,considering situations particular and <br /> unique to the city of Everett,follow the model ordinance provided by and agreed upon among the cities <br /> as adopted by the Association of Washington Cities and as mandated by the provisions of Chapter <br /> 35.102 RCW. <br /> 3.24.020 Chapter following model ordinance—Changes—ExceptionsExercise of revenue license <br /> power. <br /> the city of Everett,follew the model ordinance provided by and agreed upon amo,ng the cities as <br /> adopted by the Association of Washington Cities in 2001 and as mandated by the provisions of Chapter <br /> 79, Laws of Washington 2003 (EHB 2030,Chapter 35.102 RCW).The provisions of this chapter shall be <br /> deemed an exercise of the power of the City to license for revenue.The provisions of this chapter are <br /> subject to periodic statutory or administrative rule changes or judicial interpretations of the ordinances <br /> or rules.The responsibility rests with the licensee or taxpayer to reconfirm tax computation procedures <br /> and remain in compliance with the city code. <br /> 138 <br />