Ordinance 1795-91 - Laserfiche WebLink

EVERETT RETT ORDINANCE NO. 1795-91 AN ORDINANCE amending the City' s B & 0 Tax provisions related to tax payments as established in Section 11 of Ordinance No. 3292, as amended by Section 4 of Ordinance No. 3726 (EMC 3.24.110) . THE CITY OF EVERETT DOES ORDAIN: SECTION 1 : Section 11 of Ordinance No. 3292 as amended by Section 4 of Ordinance No. 3726 (EMC 3.24.110) reads as follows: A. QUARTERLY PAYMENTS OF BUSINESS LICENSE FEE: The license fee or tax imposed by this ordinance, except the One Dollar ($1 .00) required to accompany the application for the license, 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 as hereinafter provided and shall be accompanied by a return on a form to be provided and prescribed by the Clerk. To the return the taxpayer shall be required to swear or affirm that the information therein given 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 ordinance does not exceed the sum of Two Dollars ($2.00) for any quarterly period, an annual return may be made upon written request and subject to the approval of the City Clerk. C. PARTIAL PERIODS. Whenever a taxpayer commences to engage in business during any quarterly period, his first return and the license fee or tax shall be based upon and cover the portion of the quarterly period during which he is engaged in business. D. First payments and returns under this ordinance shall be made on or before March 15, 1951 . be and the same is hereby amended to read as follows: