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NOW THEREFORE THE CITY OF EVERETT DOES ORDAIN: <br /> Section 1. Purpose. <br /> The purpose of this Chapter of the Everett Municipal Code is to provide for the <br /> uniform administration of various taxes levied by the City of Everett ("City") with <br /> respect to returns, deadline, penalties, interest, refund, additional assessments, appeals, <br /> time limitations for bringing actions and other administrative matters relative to taxes <br /> imposed by the City. <br /> Section 1.5 Application of chapter stated. <br /> The provisions of this chapter shall apply with respect to the taxes imposed under <br /> Everett Municipal Code Chapter 3.20 (Admission Tax), Chapter 3.24 (Business and <br /> Occupation Tax), Chapter 3.28, (Business and Occupation Tax-Utilities) and 3.36 <br /> (Gambling Tax) except as specifically retained in each such chapter and section thereof <br /> and under other titles, chapters, and sections in such manner and to such extent as <br /> indicated in each such title, chapter or section. <br /> Section 2. Definitions. For purposes of this chapter: <br /> The definitions contained in Everett Municipal Code chapter 3.24 shall apply <br /> equally to the provisions of this chapter unless the term is defined otherwise in this <br /> chapter. In addition, the following definitions will apply. <br /> "City" means the city of Everett, a municipal corporation. <br /> "Clerk" means the city clerk of Everett, a municipal corporation or any officer, agent or <br /> employee of the City designated to act on the Clerk's behalf. <br /> "Director." "Director" means the Finance Director of the City or any officer, agent or <br /> employee of the City designated to act on the Director's behalf. <br /> "Reporting period." "Reporting period" means: <br /> (1) a one-month period beginning the first day of each calendar month(monthly); or <br /> (2) a three-month period beginning the first day of January, April, July or October of <br /> each year(quarterly); or <br /> (3) a twelve-month period beginning the first day of January of each year(annual). <br /> "Return." "Return" means any document a person is required by the City to file to <br /> satisfy or establish a tax or fee obligation that is administered or collected by the City and <br /> that has a statutorily defined due date. <br /> "Successor." "Successor" means any person to whom a taxpayer quitting, selling out, <br /> exchanging, or disposing of a business sells or otherwise conveys, directly or indirectly, <br /> 2 <br />