Ordinance 2583-02 - Laserfiche WebLink

be stayed pending final action by the Finance and Budget Committee of the City Council. All licenses which are suspended or revoked shall be surrendered to the City on the effective date of such suspension or revocation. The decision of the Finance and Budget Committee of the City Council shall be final. The licensee and/or the Director may seek review of the decision by the Superior Court of Washington in and for Snohomish County within twenty(20) days from the date of the decision. If review is sought as herein prescribed the suspension or revocation shall be stayed pending final action by the Superior Court. (3) Upon revocation of any license as provided in this subchapter no portion of the license fee shall be returned to the licensee. Section 25. Closing agreement provisions. The Director may enter into an agreement in writing with any person relating to the liability of such person in respect of any tax imposed by any of the chapters within this title and administered by this chapter for any taxable period(s). Upon approval of such agreement, evidenced by execution thereof by the Director and the person so agreeing, the agreement shall be final and conclusive as to the tax liability or tax immunity covered thereby, and, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact: (1) The case shall not be reopened as to the matters agreed upon, or the agreement modified,by the Director or the taxpayer, and (2) In any suit, action or proceeding, such agreement, or any determination, assessment, collection, payment, abatement, refund, or credit made in accordance therewith, shall not be annulled,modified, set aside, or disregarded. Section 26. 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 27. Charge-off of uncollectible taxes. (Optional) The Director may charge off any tax, penalty, or interest that is owed by a taxpayer, if the Director reasonably ascertains that the cost of collecting such amounts would be greater than the total amount that is owed or likely to be collected from the taxpayer. Charge-offs in excess of$5000.00 require City Council approval. Section 28. Supersede. The provisions of this ordinance together with the provisions of Ordinance No. shall supersede the provisions of the current business and occupation tax ordinance (Chapter 3.24 EMC) but not repeal any presently imposed taxes thereunder. 15