Ordinance 2809-04 - Laserfiche WebLink

4. ORDINANCE NO. 2809-04 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 in Chapter 3.19 EMC. WHEREAS, in 2002 the City of Everett adopted the then current version of the Model Tax Administrative Provisions Code adopted by the Association of Washington Cities in Ordinance No. 2583-02; and WHEREAS, in 2003 the State of Washington legislature passed Engrossed House Bill 2030 as Chapter 79, Laws of 2003 (Chapter 35.102 RCW) requiring certain studies of effects and differences between the City Business and Occupation Tax and Tax Administrative Code provisions and the State Business and Occupation Tax provisions; and WHEREAS, Chapter 35.102 RCW requires the Association of Washington Cities Model Ordinance be amended to adopt certain provisions identical to the State Business and Occupation Tax provisions; and WHEREAS, Chapter 35.102 RCW requires all cities levying a Business and Occupation Tax upon business and occupations within their boarders, amend their said Business and Occupation Tax ordinances effective December 31, 2004 to reflect the changes mandated in the Association of Washington Cities Model Ordinance so as to conform to state law; NOW THEREFORE THE CITY OF EVERETT DOES ORDAIN: Section 1: 3.19.010 Purpose. The purpose of this chapter of the Everett Municipal Code is to provide for the uniform administration of various taxes levied by the city of Everett ("city") with respect to returns, deadline, penalties, interest, refund, additional assessments, appeals, time limitations for bringing actions and other administrative matters relative to taxes imposed by the city. 1