Ordinance 2582-02 - Laserfiche WebLink

s 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. Section 14. Referendum provisions. To the extent RCW 35.21. 706 is applicable, the citizens of the City of Everett are put on notice that this chapter is subject to Article XI of the Charter of the City of Everett. Article XI entitles direct legislation and provides procedures which must be followed for exercising the power of initiative or referendum, and the Charter Article XI shall be the special initiative procedure adopted in this chapter pursuant to RCW 35.21.706. Section 15. Tax constitutes debt. Any license fee or tax due and unpaid under this chapter and all penalties thereon, constitutes 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. Section 16. Penalty for violations. (1) Any person violating or failing to comply with any of the provisions of this chapter or any lawful rule or regulation adopted by the Clerk pursuant thereto, upon conviction thereof, shall be punished by a fine in any sum not to exceed five hundred dollars, or by imprisonment for a term not exceeding six months or by both such fine and imprisonment. (2) Any taxpayer who engages in, or carries on, any business subject to a tax hereunder without having his "business license" so to do shall be guilty of a violation of this chapter for each day during which the business is so engaged in, or carried on; and any taxpayer who fails or refuses to pay the license fee or tax, or any part thereof, on or before the due date, shall be deemed to be operating without having his license so to do. Section 17. Clerk to make rules,with Director's Approval. The Clerk, subject to the approval of the Director, shall, from time to time, to adopt, publish and enforce rules and regulations not inconsistent with this chapter or with law, for the purpose of carrying out the provisions of this ordinance. Section 18. Supersede. The provisions of this ordinance shall supersede the provisions of the current Business and Occupation Tax ordinances, Chapter 3.24 Everett Municipal Code, Ordinance 2438-00, 2000 §§1 and 2, Ordinance 1960-93, 1993, Ordinance 861-82, 1982 and Ordinance 293-74 § 6 (prior code § 4.02.410), but not repeal the present business and occupation tax and the imposition of the tax shall remain in effect. All rules and regulations issued by the City Clerk relating to the business and occupation tax, under existing and previous business and occupation tax ordinances, shall remain in full force and effect. 31