Ordinance 3710-19 - Laserfiche WebLink

been any changes. Any taxpayer failing to make payment on or prior to January 31st will be subject to penalties in the following amounts: 1. Ten percent of the current renewal fee, as adjusted in subsection (E)(4) of this section, if the payment is not received on or before the last day of the month following the expiration date. 2. Twenty percent of the current renewal fee, as adjusted in subsection (E)(4) of this section, if the payment is not received on or before the last day of the second month following the expiration date. 3. All business licenses issued subsequent to the initial license period will be deemed renewal licenses if there has been no discontinuance of the taxpayer's operations or activities. Nonpayment by the taxpayer of taxes or business license fees when due during the term of any license will constitute grounds for revocation of, or the refusal to renew, said license. 3.19.040 When due and payable—Reporting periods—Monthly, quarterly, and annual returns— Threshold provisions or relief from filing requirements—Computing time periods—Failure to file returns. A. Other than any annual license fee or registration fee assessed under this chapter,the tax imposed by this chapter shall be due and payable in quarterly installments. At the director's discretion, businesses may be assigned to a monthly or annual reporting period depending on the tax amount owing or type of tax. Until December 31, 2020, tTax payments are due on or before the last day of the next month following the end of the assigned reporting period covered by the return. Effective January 1, 2021, tax payments are due on or before the time as provided in RCW 82.32.045 (1). (2). and (3). B. Taxes shall be paid as provided in this chapter and accompanied by a return on forms as prescribed by the director.The return shall be signed by the taxpayer personally or by a responsible officer or agent of the taxpayer.The individual signing the return shall swear or affirm that the information in the return is complete and true. C. Tax returns must be filed and returned by the due date whether or not any tax is owed. Returns not received on or before the due date are subject to penalties and interest in accordance with this chapter. D. For purposes of the tax imposed by Chapter 3.24, any person whose value of products,gross proceeds of sales or gross income of the business subject to tax after all allowable deductions is equal to or less than twenty thousand dollars in the current calendar year or five thousand dollars in the current quarter shall file a return, declare no tax due on their return, and submit the return to the director.The gross receipts and deduction amounts shall be entered on the tax return even though no tax may be due. E. A taxpayer who commences to engage in business activity shall file a return and pay the tax or fee for the portion of the reporting period during which the taxpayer is engaged in business activity. Imo rz 2019 ORDINANCE: Tax Administration Page 5 of 22