Ordinance 2438-00 - Laserfiche WebLink

zt , F 4Willild ORDINANCE NO. 2438-00 AN ORDINANCE providing an exemption from the City's business license requirements for certain City contract work,amending Sections 16A and 18A of Ordinance No. 1960-93 (EMC 3.24.160, 180) WHEREAS, the existing B&O tax ordinance requires all businesses/persons doing business in the Everett city limits to obtain a $10.00 business license, which automatically triggers quarterly tax returns to be printed and mailed; and WHEREAS, B&O Tax Ordinance No. 1960-93, Section 16A (EMC 3.24.160A) exempts from the B&O tax any business/person engaging in business activities in which the value of products, gross proceeds of sales, or gross income of the business is less than three thousand dollars for a quarterly period, or twelve thousand dollars if on an annual reporting basis; and WHEREAS, businesses/persons engaging in business activity below the minimum, though exempt from the B&O tax, must complete and submit quarterly tax forms unless they contact the Clerk/Treasurer's office to close their business license accounts; and WHEREAS, the City commonly enters into personal/professional contracts for nominal amounts for various purposes in which the gross proceeds from the contract are less than three thousand dollars per quarter or twelve thousand dollars per year; and WHEREAS, since the City does not assess a B&O tax for these contracts, it is neither in the taxpayers nor the City's best interests to continue to require that these businesses/persons acquire a business license; NOW,THEREFORE,THE CITY OF EVERETT DOES ORDAIN: Section 1: Section 16A of Ordinance No. 1960-93 (EMC 3.24.160A)which reads as follows: Any person engaging in any business activity where the value of products, gross proceeds of sales or gross income of the business is less than three thousand dollars for a quarterly period or twelve thousand dollars if on an annual reporting basis; provided, however, that where one person engages in more than one business activity and the combined measures of tax applicable to such businesses equal or exceed three thousand dollars for a quarterly period, no exemption or deduction from the amount of tax is allowed by this provision; provided further, that any person claiming exemption under the provisions of this subsection shall be required to file returns a provided herein, even though no tax may be due; Be and the same is hereby amended to read as follows: Any person engaging in any business activity where the value of products, gross proceeds of sales or gross income of the business is less than three thousand dollars for a quarterly period or twelve thousand dollars if on an annual reporting basis; provided, however, that where one person engages in more than one business activity and the combined measures of tax applicable to such businesses equal or exceed three thousand dollars for a quarterly period, no exemption or deduction from the amount of tax is allowed by this provision; provided further, that any person claiming exemption under the provisions of this subsection shall be required to file returns a provided herein, even though no tax may be due except in those specific instances wherein the person claiming exemption under the provisions of this subsection is under contract for personal/professional services with the City which contract is less than three thousand dollars for a quarterly period or twelve thousand dollars if on an annual reporting basis; Section 2: Section 18A of Ordinance No. 1960-93 (EMC 3.24.180A)which reads as follows: Licensing. Any person, so engaging in a business activity within the city whether taxable or not, shall apply for and obtain from the city clerk, upon payment of a fee of ten dollars, a business license. Such applicant shall complete