Ordinance 3711-19 - Laserfiche WebLink

12. If taxpayers within the city have common ownership, a new full-time employment position is not created if the position is the result of transferring the position between the taxpayers unless there is a net increase in the total number of full-time employment positions located within the city. D. In addition to the requirements of Section 3.19.060,the taxpayer must maintain records for each new full-time employment position filled and such records shall be available for the city's review, consistent with Section 3.19.060. At a minimum,these records must include: 1. Quarterly tax summary Washington State unemployment insurance reports filed during the current year and five previous years; 2. Employment records, including Washington State and federal tax returns,for the current year and the five previous years; and 3. A written job description of each new full-time employment position for which credit is claimed. E. If at any time the director finds that a taxpayer is not eligible, or has lost eligibility, for credit allowed under this section, such credit shall be revoked immediately and the director shall impose interest, and may impose penalties, in accordance with Chapter 3.19. F. Notwithstanding provisions elsewhere in this chapter, the director is authorized to promulgate rules and regulations implementing, interpreting, and enforcing the provisions of this section. 3.24.110 Application to city's business activities. Any department, division, employee association, or other subsection of the city that engages in any business activity which, if engaged in by any person, would under this chapter require a business license and the payment of any tax or fee shall make application,file returns, and pay any taxes or fees imposed by this chapter. 3.24.120 Tax part of overhead. It is not the intention of this chapter that the taxes or fees herein levied upon persons engaging in business be construed as taxes or fees upon the purchasers or customer, but that such taxes or fees shall be levied upon, and collectible from, the person engaging in the business activities herein designated and that such taxes or fees shall constitute a part of the cost of doing business of such persons. 3.24.130 Severability Clause. If any provision of this chapter or its application to any person or circumstance is held invalid, the remainder of the chapter or the application of the provision to other persons or circumstances shall not be affected. 3.24.1430 License fee additional to others. The license fee and tax herein levied shall be in addition to any license fee or tax imposed or levied under any law or any other ordinance of Everett, a municipal corporation, except as herein otherwise expressly provided. az 2019 ORDINANCE: Business and Occupation Tax Page 38 of 40