Ordinance 1060-84 - Laserfiche WebLink

•• 1 ORDINANCE NO. / o - S� 2 AN ORDINANCE making amendments to the business and occupation tax 3 code by amending Sections 17 and 25 of Ordinance No. 3292 and Ordinance No. 900-82 making only the business tax return exempt 4 from public disclosure and eliminating the time restriction on the ability of the City to recover for unpaid taxes. 5 6 NOW, THEREFORE, THE CITY OF EVERETT DOES ORDAIN: 7 Section 1: That Section 17 of Ordinance No. 3292 as amended by Ordinance 8 No. 900-82 reads as follows: 9 APPLICATIONS AND RETURNS CONFIDENTIAL: The applications and 10 returns made to the Clerk pursuant to this ordinance shall not be made public, nor shall they be subject to the inspection of any person except the 11 Mayor, City Attorney, City Clerk or his authorized agent, members of the City Council, and proper officers of the Department of Revenue of the 12 State of Washington, for official purposes, but only if the statutes of the State of Washington grant similar privileges to proper officers of the City 13 of Everett; and it shall be unlawful for any person to make public or to inform any other person as to the contents or any information contained 14 in or to permit inspection of any application or return except as in this section authorized. 15 16 be and the same is hereby amended to read as follows: 17 APPLICATIONS AND RETURNS: The applications and the contents of 18 the information contained therein constitute public records and are subject to public disclosure per EMC 2.92. The returns made to the Clerk 19 pursuant to this ordinance shall not be made public, nor shall they be subject to the inspection of any person except the Mayor, City Attorney, 20 City Clerk or his authorized agent, members of the City Council, and proper officers of the Department of Revenue of the State of Washington, 21 for official purposes, but only if the statutes of the State of Washington grant similar privileges to proper officers of the City of Everett; and it 22 shall be unlawful for any person to make public or to inform any other 23 person as to the contents or any information contained in or to permit inspection of any or return except as in this section authorized. 24 Section 2: That Section 25 of Ordinance No. 3292 reads as follows: 25 26 TAX CONSTITUTES DEBT: Any license fee or tax due and unpaid under 27 this ordinance, and all penalties thereon, shall constitute a debt to Everett, a municipal corporation, and may be collected by court 28 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 29 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 30 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 the the taxpayer shall have no right of recovery against 31 the City of Everett. 32