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ORDINANCE NO. 2810-04 <br /> AN ORDINANCE of the City of Everett adopting <br /> Business and Occupation tax provisions of the Association of <br /> Washington Cities 2004 version of the Model Business and <br /> Occupation Tax Ordinance and superseding existing <br /> provisions of Ordinance No. 2582-02 (Chapter 3.24 Everett <br /> Municipal Code). <br /> WHEREAS, in 2002 the City of Everett adopted the then current version of the <br /> Model Business and Occupation Tax Ordinance adopted by the Association of <br /> Washington Cities in Ordinance No. 2582-02 (Chapter 3.24 Everett Municipal <br /> Code); and <br /> WHEREAS, in 2003 the State of Washington legislature passed Engrossed <br /> House Bill 2030 as Chapter 79, Laws of 2003 (Chapter 35.102 RCW) requiring <br /> certain studies of City Business and Occupation Tax effects and differences from <br /> State Business and Occupation Tax provisions; and <br /> WHEREAS, Chapter 35.102 RCW requires the Association of Washington Cities <br /> Model Ordinance be amended to adopt certain provisions identical to the State <br /> Business and Occupation Tax provisions; and <br /> WHEREAS, Chapter 35.102 RCW requires all cities levying a Business and <br /> Occupation Tax upon business and occupations within their boarders, amend their <br /> said Business and Occupation Tax ordinances by December 31, 2004 to reflect <br /> the changes mandated to the Association of Washington Cities Model Ordinance <br /> so as to conform to state law; <br /> NOW THEREFORE THE CITY OF EVERETT DOES ORDAIN: <br /> Section 1: <br /> 3.24.010 Purpose, exercise of revenue license power. <br /> The provisions of this ordinance shall be deemed an exercise of the <br /> power of the city to license for revenue. This section implements <br /> Washington Constitution Article XI, Sec. 12 and RCW 35A.82.020 and <br /> 35A.11.020 (code cities); 35.22.280(32) (first class cities); 35.23.440(8) <br /> (second class cities); 35.27.370(9) (fourth class cities and towns), which <br /> give municipalities the authority to license for revenue. In the absence of <br /> a legal or constitutional prohibition, municipalities have the power to <br /> define taxation categories as they see fit in order to respond to the <br /> unique concerns and responsibilities of local government. See Enterprise <br /> Leasing v. City of Tacoma, 139 Wn.2d 546 (1999). <br /> 1 <br />