Ordinance 3711-19 - Laserfiche WebLink

EVERETT WASHINGTON ORDINANCE NO. 3711-19 An Ordinance Relating to Business and Occupation Tax, adopting the Association of Washington Cities 2019 version of the Model Business and Occupation Tax Ordinance and superseding existing provisions of Ordinance Nos. 2810-04, 3042-07, 3175-10, 3304.12, 3530-17, and 3648-18 (Chapter 3.24 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 business and occupation tax 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. 3.24.010 Purpose, ^ of- e Iiccnsc . The provisions of this chapter shall be deemed an exercise of the power of the city to license for revenue. It is intended that this chapter, as much as is practicable, considering situations particular and unique to the city of Everett, follow the model ordinance provided by and agreed upon among the cities as adopted by the Association of Washington Cities and as mandated by the provisions of Chapter 35.102 RCW. 3.24.02' • . - • - Exercise of revenue license power. the city of Everett,follow the model ordinance provided by and agreed upon among the cities as adopted by the Association of Washington Cities in 2004 and as mandated by the provisions of Chapter 79, Laws of Washington 2003 (EHB 2030,Chapter 35.102 RCW). The provisions of this chapter shall be deemed an exercise of the power of the City to license for revenue. The provisions of this chapter are subject to periodic statutory or administrative rule changes or judicial interpretations of the ordinances or rules.The responsibility rests with the licensee or taxpayer to reconfirm tax computation procedures and remain in compliance with the city code.