Ordinance 2711 - Laserfiche WebLink

i 1 ORDINANCE No. 2711 AN ORDINANCE relating to, and providing for a license or occupation tax upon certain businesses, occupations, pursuits and privileges ; defining offenses; providing penalties and declaring an emergency. THE CITY OF EVERETT DOES ORDAIN: Section 1: EJRCISE OF REVENUE LICENSE POWER: The provisions of this ordinance shall be deemed an exercise of the power of the City of Everett to license for revenue. • Section 2: DEFINITIONS: In construing the provisions of this ordinance, save when otherwise plainly declared or clearly apparent from the context, the following definitions shall be applied: GROSS INCOME: The value proceeding or accuring from the sale of tangible property or service, and receipts .( l- dingall sums tiara:. ar.,. ;,rgd, �.,;}�e ther received or- • �- by re_ son of the investment of capital in the business engaged in, including rentals, royalties, fees or other emoluments, however designated ( excluding receipts or proceeds from the use or sale of real property or any interest therein, and proceeds from the sale of notes, bonds, mortgages, or other evidences of indebtedness, or stock and the like ) and without any deduction on account of the cost of the property sold, the cost of materials used, labor costs, interest or discount paid, or any expense whatsoever, and without any deduction on account of losses. PERSON OR PERSONS: Persons of either sex, firms, copartnerships, corporations and other associations of natural persons whether acting by themselves or by servants, agents or employees. TAXPAYER: Any person liable to the license fee or tax imposed by this ordinance. TAX YEAR OR TAXABLE YEAR: The year commencing January 1st and ending on the last day of December of the same year, or in lieu thereof the taxpayer' s fiscal year when permission is obtained from the City Clerk to use the same as the tax period. Section 3: "OCCUPATION LICENSE" REQUIRED: After the 1st day of January, 1937, no person engage in or carry on any business, occupation, pursuit or privilege for which a license fee or tax is imposed by this ordinance, without having., first obtained, and being the holder of, a valid and subsisting license so to do, to be known as an "Occupation License . • _`. . ny person engaging in, or carrying on more than one such business, occupation, pursuit or privilege shall pay the license tax so imposed upon each of the same .