Ordinance 2582-02 - Laserfiche WebLink

WHEREAS adoption of provisions Model Ordinance may help avoid enactment of legislation that would usurp local control over city B&O taxes and create substantial revenue losses; NOW THEREFORE THE CITY OF EVERETT DOES ORDAIN: Section 1. Purpose, exercise of revenue license power.' The provisions of this chapter shall be deemed an exercise of the power of the City to license for revenue. This section implements Washington Constitution Article XI, Sec. 12 and RCW 35A.82.020 and 35A.11.020 (code cities); 35.22.280(32) (first class cities); RCW 35.23.440(8) (second class cities); 35.27.370(9) (fourth class cities and towns), which give municipalities the authority to license for revenue. In the absence of a legal or constitutional prohibition, municipalities have the power to define taxation categories as they see fit in order to respond to the unique concerns and responsibilities of local government. See Enterprise Leasing v. City of Tacoma, 139 Wn.2d 546 (1999). Section 2. Ordinance following Model Ordinance, Changes, Exceptions. It is intended that this ordinance, 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 in 2002. Uniformity with provisions of State tax laws should not be presumed, and references in this section to statutory or administrative rules changes do not mean state tax statutes or rules promulgated by the Department of 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. Section 2.1. Administrative Provisions. The administrative provisions contained in chapter Everett Municipal Code shall be fully applicable to the provisions of this chapter except as expressly stated to the contrary herein. Section 3. Definitions. In construing the provisions of this chapter, the following definitions shall be applied. Words in the singular number shall include the plural, and the plural shall include the singular. Words in one gender shall include both genders. Some of the definitions in this model ordinance are similar or identical to the definitions in the State taxing statutes; some are not. It is intended that the similar or identical language be understood and interpreted in accordance with published case law governing its meaning, For statutory provisions authorizing first class cities to grant licenses and fix the amount to be paid therefore,see RCW 35.22.280(33). Prior history: Prior Code§§ 4.02.010-4.02.085,4.02.101-4.02.130, 4.02.160,4.02.180-4.02.410;Ords. 3292,3705,293-74,567-78,900-82, 1060-84, 1287-87, 1417-87, 1437- 87, 1795-91 and 1913-92. 2