Ordinance 1023-84 - Laserfiche WebLink

• Section 15: False Returns - Unlawful It shall be unlawful for any person liable to tax hereunder to fail or refuse to make the returns as and when required or to pay the tax when due, or for any person to make any false or fraudulent return or any false statement or representation in, or in connection with, any such return, or to aid or abet another in any attempt to evade payment of the tax, or any part thereof, or for any person to fail to appear and/or testify in response to subpoena issued pursuant hereto, or to testify falsely of any appeal, or in any manner to hinder or delay the City or any of its officers in carrying out the provisions of this chapter. Section 16: License Fee - Additional To Others The tax herein levied shall be additional to any license fee or tax imposed or levied under any law or any other ordinance of Everett, a municipal corporation, except as herein otherwise expressly provided. Section 17: Tax Constitutes Debt. Any tax due and unpaid under this chapter and all penalties thereon, shall constitute a debt to Everett, a municipal corporation, and may be collected by court proceedings in the same manner as any other debt in like amount, which remedy shall be in addition to all other existing remedies. The right of recovery by the City of Everett from the taxpayer for any tax provided hereunder shall be outlawed after the expiration of three (3) years and the right of recovery against the City of Everett because of overpayment of tax by any taxpayer shall be outlawed after the expiration of three (3) years after which time the taxpayer shall have no right of recovery against the City of Everett.