Ordinance 2809-04 - Laserfiche WebLink

It shall not be necessary for the taxpayer to protest against the payment of any tax or to make any demand to have the same refunded or to petition the Director for a hearing in order to appeal to the superior court, but no court action or proceeding of any kind shall be maintained by the taxpayer to recover any tax paid, or any part thereof, except as herein provided. 3.19.160 Clerk to make rules, Director's approval. The clerk, subject to the approval of the Director, shall, from time to time, 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 chapter and those ordinances affecting admission tax (Chapter 3.20 EMC), business and occupation tax (Chapter 3.24 EMC), business and occupation tax—utilities (Chapter 3.28 EMC)and gambling tax (Chapter 3.36 EMC). 3.19.170 Ancillary allocation authority of Director. The Director is authorized to enter into agreements with other Washington cities which impose an "eligible gross receipts tax": A. To conduct an audit or joint audit of a taxpayer by using an auditor employed by the city of Everett, another city, or a contract auditor; provided, that such contract auditor's pay is not in any way based upon the amount of tax assessed; B. To allocate or apportion the gross proceeds of sales, gross receipts, or gross income of the business, or taxes due from any person that is required to pay an eligible gross receipts tax to more than one Washington city; C. To apply the city's tax prospectively where a taxpayer has no office or place of business within the city and has paid tax on all gross income to another Washington city where the taxpayer is located; provided, that the other city maintains an eligible gross receipts tax, and the income was not derived from contracts with the city. 3.19.180 Mailing of notices. Any notice required by this chapter to be mailed to any taxpayer or licensee shall be sent by ordinary mail, addressed to the address of the taxpayer or licensee as shown by the records of the Director. Failure of the taxpayer or licensee to receive any such mailed notice shall not release the taxpayer or licensee from any tax, fee, interest, or any penalties thereon, nor shall such failure operate to extend any time limit set by the provisions of this chapter. It is the responsibility of the taxpayer to inform the Director in writing about a change in the taxpayer's address. 3.19.190 Tax declared additional. The license fee and tax herein levied shall be additional to any license fee or tax imposed or levied under any law or any other ordinance of the city of Everett except as herein otherwise expressly provided. 11