2016/11/30 Council Agenda Packet

ORDINANCE NO. An Ordinance Relating to Gambling Tax,amending Ordinance No. 1023-84(Chapter 3.36.070 EMC),as amended. WHEREAS,the City's Gambling Tax Code, Chapter 3.36 EMC, requires modifications periodically to clarify or update the tax administration process; and WHEREAS, payment of the tax imposed by Chapter 3.36 EMC, is due and payable in quarterly installments on or before the fifteenth day of the month next succeeding the end of the quarterly period in which the tax is accrued. WHEREAS, it is in the best interest of tax payers and the City to align the tax due date with the Business &Occupation tax due dates; NOW,THEREFORE,THE CITY OF EVERETT DOES ORDAIN: Section 1. Section 7 of Ordinance No. 1023-84(EMC 3.36.070),which reads as follows: 3.36.070 Tax payments. A. Quarterly Payments. Payment of tax imposed by this chapter shall be due and payable in quarterly installments, and remittance therefor shall be made on or before the fifteenth day of the month next succeeding the end of the quarterly period in which the tax accrued.The remittance shall be made by bond draft, certified check, cashier's check, money order or in cash and shall be accompanied by a return on a form to be provided and prescribed by the city treasurer. The taxpayer shall be required to swear or affirm that the information given on the tax return is full and true and that the taxpayer knows the same to be so. B. Annual Return.Whenever the total tax for which any person is liable under this chapter does not exceed the sum of ten dollars for any quarterly period, an annual return may be made upon written request and subject to the approval of the city treasurer. 24