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• <br /> meals and incidental expenses, subject to adjustment upon <br /> completion of the examination. <br /> Section 22 : Work Done for the City. <br /> A. The City Clerk shall, before issuing any warrant making <br /> final payment to any person performing any public work <br /> contract for the city, require such person to pay in full <br /> all license fees or taxes due under the ordinance from such <br /> person on account of such contract, or otherwise. The City <br /> Clerk shall also require such taxpayer to file with the <br /> Audit Manager a verified list of all subcontractors <br /> supplying labor and/or materials to the taxpayer in <br /> connection with said public work. <br /> B. Except where such a tax is otherwise levied and collected <br /> by the city, or by another Washington city as provided in <br /> Section 13 , from such person, there is hereby levied upon <br /> and there shall be collected from every person, as set forth <br /> and provided in Section 4 , a tax on the act or privilege of <br /> engaging in business activities and transactions with the <br /> city involving the purchase of materials, supplies, <br /> equipment, improvements, and other contractual services. <br /> Such tax shall be levied on the privilege of accepting and <br /> executing the contract, and shall be collected whether such <br /> business activities or transactions occur or take place <br /> within or without the city and whether or not such person <br /> has his/her office or place of business within or without <br /> the city. Any person engaging in such business activities <br /> and/or transactions with the city shall be taxed on the <br /> contractual transactions in the same manner and form and <br /> under the same rules and regulations and at the same rates <br /> of tax as if they were doing business within the City of <br /> Everett. <br /> Section 23 : Extension of Time--Failure to Make Returns-- <br /> Penalties. <br /> A. The City Clerk for good cause shown may extend the time <br /> for making and filing any return as required under this <br /> ordinance if contacted prior to the due date, and may grant <br /> such reasonable additional time within which to file such <br /> return as he/she may deem proper. Provided, that any <br /> extension in excess of 30 days shall be conditioned upon <br /> payment of interest of 9% per annum from the date upon <br /> which said tax becomes due. <br /> B. If any taxpayer fails, neglects or refuses to make their <br /> return as and when required herein the City Clerk or Audit <br /> Manager is authorized to determine the amount of the tax <br /> payable, and by mail to notify such taxpayer of the amount <br /> 27 <br />