Ordinance 3292 - Laserfiche WebLink

h � • «. t. by subpoena, renuire the attendance thereat of any person, and may also rer-uire him to produce any pertinent books and records. Any person served with such subpoena shall appear at the time and place therein stated and produce the books and records required, if any, and shall testify truthfully under oath administered by the Chairman in charge of the hearing on appeal as to any matter reruire of him pertinent to the appeal , and it shall be unlawful for him to fail or refuse so to do. CLERK TO Section 21.. : CLERK TC LAKE RULES: The Clerk shall have I`IAKE the power, and it shall be his duty, from time to time , to adopt , RULES publish and enforce rules and regulations not inconsistent with this ordinance or with law for the purpose of carrying out the provisions hereof , and it shall be unlawful to violate or fail to comply with , any such rule or regulation. NOTICES Section 22: i''iAILIKG OF NOTICES: Any notice required by this ordinance to be mailed to any taxpayer shall be sent by ordinary, mail, addressed to the address of the taxpayer as shown by the records of the Clerk , or if no such address is shown, to such address as the Clerk is able to ascertain by reasonable effort. Failure of the tax- payer to receive any such mailed notice shall not release the tax- ' payer from any tax or any penalties thereon, nor shall such failure operate to extend any time limit set by the provisions of this ordinance . FALSE ` Section 23 : FALSE RETURNS, ETC . : It shall be unlawful RETURNS for any person liable to tax hereunder to fail or refuse to secure the license , to make the returns as and when recuired or to pay the fee or tax when due , or for any person to make any false or fraudulent application or return or any false statement or representation in, or in connection with, any such application or return, or to aid or abet another in any attempt to evade payment of the fee or tax, or any part thereof, or for any person to fail to appear and/or testify in response to subpoena issued pursuant hereto , or to testify falselyl upon any investigation of the correctness of a return, or upon the hearing of any appeal, or in any manner to hinder or delay the City or any of its officers in carrying out the provisions of this ordinance. Section 2L : LICE-LSE FL ADDITIONAL TC O`I'I-;ERS : The license fee and tax herein levied shall be additional 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 expresslT provided. Section 25: TAX CONSTITUTES DEBT: Any license fee or tax due and unpaid under this ordinance , and all penalties thereon, shall! constitute a debt to Everett , a municipal corporation, and may be collected by court proceedings in the same manner as any other debt in like amount , which remedy shall be in addition to all other existing remedies. The right of recovery by the City of Everett from the taxpayer for any tax provided hereunder shall be outlawed after the expiration of three (3 ) years and the right of recovery is .against the City of Everett because of overpayment of tag: by any tax payer shall be outlawed after the expiration of three (3 ) years after which time the taxpayer shall have no right of recovery against the City of Everett. Section 26 : AlAPPLICATION TO CITY'S BUSINESS ACTIVITIES: Whenever Everett, a municipal corporation, through any department or division shall_ engage in any business activity which if engaged in by any person would under this ordinance require a Business License and - 14 - s: .