HomeMy WebLinkAbout2010-019ORDINANCE NO. 2010-019
AN ORDINANCE OF THE CITY OF ARLINGTON, WASHINGTON
AMENDING ARLINGTON MUNICIPAL CODE CHAPTER 3.16 RELATING
TO OCCUPATION TAXES
WHEREAS, The City Council of the City of Arlington, Washington has determined
certain amendments to the regulations governing Occupation Taxes are warranted;
NOW THEREFORE, the City Council of the City of Arlington, Washington does hereby
ordain as follows:
Section 1. Arlington Municipal Code section 3.16.070 is hereby amended to read as follows:
(a) The tax imposed by this chapter shall be due and payable in monthly installments and
remittance shall be made on or before the twenty-fifth day of the month following the end
of the monthly 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 by
the finance director. The first payment made hereunder shall be made by November 251h
for the month ending October 31, 2010. On the return, the taxpayer shall be required to
swear or affirm that the information therein given is true and correct. Whenever the total
tax for which any person is liable under this chapter does not exceed the sum of twenty
dollars for any monthly period, a quarterly or an annual return may be made upon written
request and subject to the approval of the finance director.
(b) Whenever a taxpayer commences any business activity during the tax year upon which a
tax is imposed under the provisions of the chapter, the taxpayer's return and tax are based
upon that portion of the year during which the taxpayer is engaged in business activity.
Section 2. Arlington Municipal Code section 3.16.160 is hereby amended to read as follows:
(a) If payment of any tax due hereunder is not received the due date, a penalty shall be added
as follows:
(1) If payment is not received by the due date, a penalty of 5% of the tax due shall be
charged;
(2) An additional penalty of 5% per month for each month thereafter shall be charged
until the delinquent tax is paid, but in no event shall the penalty be less than fifteen
dollars.
(b) In addition to said penalties the department shall charges the taxpayer interest of twelve
percent per annum or portion thereof (or the maximum allowed by law) on any amount of
the tax plus penalty from the date such tax or penalty becomes due. Penalties and/or
interest may be waived in whole or in part where the department finds the underpayment
was a result of circumstances beyond the taxpayer's control.
ORDINANCE NO. 2010-019
Section 3. This ordinance shall take full force and effect five days after its approval, passage
and publication as required by law.
PASSED by the City Council of the City of Arlington and APPROVED by the Mayor this
7th day of September, 2010.
CITY OF ARLINGTON
Margavet Larson, Mayor
ATTEST:
Kristin Banfield, City Clerk
APPROVED AS TO FORM:
*QX--
St Lveii'Jei Ue, y Attorney
ORDINANCE NO. 2010-019 2
CERTIFICATION OF ORDINANCE
I, Kristin Banfield, being the duly appointed and acting Clerk of the City of Arlington,
Washington, a municipal corporation, do hereby certify that the following Ordinance
#2010-019 was approved at the September 7, 2010 City Council meeting.
ORDINANCE #2010-019
ORDINANCE OF THE CITY OF ARLINGTON, WASHINGTON,
AMENDING ARLINGTON MUNICIPAL CODE CHAPTER 3.16
RELATING TO OCCUPATION TAXES.
A true and correct copy of the original ordinance is attached.
Dated this 10th day of September, 2010.
Kristin ifield
City Clerk for the City of Arlington