Ordinance 2583-02 - Laserfiche WebLink

a F ORDINANCE NO. 2583-02 AN ORDINANCE of the City of Everett adopting Administrative Provisions for the Business and Occupation Tax, Admissions Tax, Gambling Tax and Business and Occupation Tax-Utilities, from the Association of Washington Cities' Model Business and Occupation Tax Administrative Provisions and superseding existing code provisions. WHEREAS one of the most important functions of a government, including municipal government, in setting and implementing tax policy is to strive for fairness, consistency, equity, and efficiency in the administration of the laws imposing taxes; and WHEREAS the City of Everett have had, and should retain, the flexibility to tailor city tax structures to meet unique local needs; WHEREAS the City of Everett's right to flexibility to determine its own tax structure must be balanced against a taxpayer's right to a tax system that provides uniformity, fairness, predictability, and ease of compliance; WHEREAS, in recognition of concerns over the local business and occupation (B&O) tax, and legislative debates over how cities might address the concerns of fairness, consistency, equity, efficiency, flexibility, ease of compliance and uniformity, the Association of Washington Cities (AWC) and six cities, including the City of Everett, which impose gross receipts B & 0 taxes, formed a Task Force to analyze these issues and draft a Model Ordinance; and WHEREAS the Task Force, with the concurrence of the majority of other Washington cities imposing gross receipts B&O taxes, has developed a Model Ordinance that: • Creates greater uniformity and consistency for the administration of city gross receipts business and occupation taxes; • Provides consistency among cities that makes city gross receipts business and occupation taxes simpler, more predictable, and easier to administer; • Avoids major revenue losses; and WHEREAS adoption of provisions of the Model Ordinance Administrative Provisions will demonstrate to the Washington State Legislature that cities are sensitive to legitimate complaints over city gross receipts B & 0 taxes, and that the City of Everett is committed in efforts to make the administration of the taxes fairer, more uniform, predictable, have ease of compliance, are flexible to local needs and are efficiently administered; and WHEREAS adoption of provisions Model Ordinance Administrative Provisions may help avoid enactment of legislation that would usurp local control over city B&O taxes and create substantial revenue losses; 1