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EVERETT <br /> WASHINGTON <br /> ORDINANCE NO. 3712-19 <br /> An Ordinance Relating to Utility Taxes, amending Ordinance No. 3384-14 Rev(EMC 3.28.090). <br /> WHEREAS, <br /> A. Utility Taxes are currently required to be filed and paid monthly under EMC 3.28.090. <br /> B. Business and Occupation Tax is paid quarterly or annually. <br /> C. There are currently 176 telephone Utility Tax payers engaging in business within the city limits of <br /> Everett,the majority of which have monthly tax liabilities of less than $100.00 per month. <br /> D. Allowing Utility taxpayers with annual gross receipts in Everett of$20,000 or less to pay Utility <br /> Taxes quarterly would reduce taxpayer administrative burden and the City's processing costs <br /> without materially impacting the City's cash flow. <br /> NOW,THEREFORE,THE CITY OF EVERETT DOES ORDAIN: <br /> Section 1. Section 9 of Ordinance No. 3384-14 Rev (EMC 3.28.090) is hereby amended as follows: <br /> 3.28.090 Monthly Payment. <br /> the next month.The tax imposed by this chapter shall be due and payable in monthly Installments, At <br /> the director's discretion, businesses may be assigned to a quarterly reporting period_dependiinaon.the <br /> tax amount owing or type of tax. Tax payments are due on or before the last day of the next months <br /> following the end of the assigned reporting period covered by the return. <br /> Section 2. Referendum Provisions.To the extent RCW 35.21.706 is applicable,the residents of the City <br /> of Everett are put on notice that this Ordinance is subject to Article XI of the Charter of the City of <br /> Everett. Article XI entitles direct legislation and provides procedures which must be followed for <br /> exercising the power of initiative or referendum and shall be the special initiative procedure adopted in <br /> this chapter pursuant to RCW 35.21.706. <br /> Section 3. The City Clerk and the codifiers of this Ordinance are authorized to make necessary <br /> corrections to this Ordinance including, but not limited to, the correction of scrivener's/clerical errors, <br /> references, ordinance numbering, section/subsection numbers, and any internal references. <br />