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EVERETT <br />WASHINGTON <br />CITY OF EVERETT <br />City Clerk's Office <br />City Clerk's Rule - Business and Regulatory Licensing <br />Everett Municipal Code (EMC) 3.19 160 allows the Clerk to adopt, publish, and enforce rules <br />and regulations. In accordance with EMC 3.19.030 and 5.04, the City Clerk does hereby provide <br />the following interpretation: <br />1 There may be situations where a business or regulatory license applicant has notified <br />the city of business activity or where the city has deemed an applicant has been <br />engaging in business activity but has not paid license fees for previous taxable years; <br />and <br />2. Under 3.19.095, the director shall not assess, or correct an assessment for, additional <br />taxes, penalties, or interest due more than four years after the close of the calendar <br />year in which they were incurred <br />Therefore, in the event the City notifies an applicant of past due Iicense fees, the City shall not <br />assess, or correct an assessment for license fees or penalties due more than four years after the <br />close of the calendar year in which they were incurred. <br />Finance Director Apprc dal Date <br />4'/zy/2 2. <br />City Jerk` '�Ap�,proval Date <br />