0 atl

RDINAN

tended to read as

at

r)

~sjnenses, occupations, pursuits and privileges under Ordinance

BE 1T ORDAINED BY THE CITY (

siness and Occu=Kor Tox Ordinance), Fru ameMtions 2. 5, 6, 8, 12. i3, 14, 15, !?. 19, 20, 21, 22. 23, 24,

and 30 of said ordinance to transfer certain fonctions from

CKV COMPtroller to the Director of Licenses and Consumer

F SEATTLE AS FOLLOWN

i'--311

That as of the operative date of an ordinance

tpent of QcInses and Consumer Affairs. Section 2

as last amonded by ordinance 73335. is further

construing the provisions of

clearlv apparent from.

h 1

dcfinitions shall be applk

The term "tax year" or "taxable year" shall mean eithe

year or the texpayaYs fiecal year then permissionis obtained

or word "

ividual, receiver,

ti

aint-stock c

or any group of ind

n 0 ases

usenva-,,.

LOD M

as iness

d Lnererr

st, corporation, association, soci

a unit, whether mutual, coopera

ncludesSM or atherwise,

of the propaity is given t

wided a valid

the United

word "Sale" includes the exchange of property as

or not

Ans, or meals for compensation.

) The term "gross proceeds of sales" means the value proceeding

ing from the sale of tangible personal property and for services

ndered without any deduction on account M the cost of property sold,

P cost of materials used, labor costs, interest, discount paid,

slivery CU-stS, taxes, oi~ zu)y cj~lher expense whatsoever paid or accruea

any deduction on account of lws2en.

he Lerm "gross income of the business" means the value pro-

accruing by reason of the transaction of the business enow:

in and incluMs gross proceeds of sales, compensation for the renditiw,.,

of services, gains realAzed from trading in stocks. bonds or o!

apPIM"

booW_

"~ 1 A I

Win

vnw

by the vendor an sacurd

so be qonNtrved to in

ReL

evidences of in6ebtednass, AMcommissions, dividends ana o

vAbout any deduction on accor

An cost of materials as,:

AnPn I

Orms of money, actually yeceavs

(f) The term "value procamdu

0 -t-

croing" means the co!

her property exprossed

or accrued. The term shall be

CCU 1 ariv em"*~:~

The Director ot Imce,

Scoun

Luments however desig

the pay

ngible Pro,

,US=

L basis acc~

Ises

ping the

ees,

rcwk

method of account

-2-

: ", .' .: -

r.'. :I

F-, ~

"~

, -'., -

lease of co-tract-, either directly or by contracti.ng with o"~'-11-s f-.

the ne~i-assai:y labc-c or ~i,,c.chanical service~--;, for sale or coramerc-ial

ij..se, -'r produce,,-: oil, natu.,~':.- gas, or

cla-Y, or othe~'- od-

l(and or from the land of -_,Mder a, or Lic(~;:.""

E -Lecontract the necessary labor or .,.,,Y--Lces for otl

hell or other sea or inland water

foods or products, ut dc;~3 not persons Perfonning under

or f ells, cuts or -takes or

by contracti~,-:-, ur,th others for the necessary labe,

cu tof -the ma-"eria-Iall or a portion o.L

or faciliti s or sells to the

'art'lcles, substances or coixqcor inaredients

services, manu':acturc~~ for sa:'Le or cormriercial use from, T"As

every person who, eithem(h) The word "r,.ianuf iac'~, ~m.":'Q ..'

rt or w1hole o-~~ article, the

,~,hall

~-

: rpersonal ,~;roperty ;-aice

ha,nd or mad.

ent. or useful

and shall include the production or fabrication

act I'v

I q

are in or skill isnati

Is so t-1-at as a

ade artic-I

-3-

YN

erring extincted or

ra ed or manufactured i~;

engagea in Wit,

xpayer or to another

means commencing, canduc~~

12 CO ~:) duction fron

of goods or charge for servicen which. is allowed if the bill 2,

or before a specifiea date~

(n) The term "tuition fee" shall be construed to include I

Wyatwry, health service and othev s-,~ 0 5.

or room and board by an educanionol

arvice for which such charges are made is furnished exclusively

q Vne C

t SnIppin...-J.

rer v"wi~

on or in the performance of contracts;

Ser use of pradu=

prezcrize.

(k) The word "business"

the object of gain, bannUt o--

person

r continuing in busAnes:~

hise powera as well as

hereof hold themselves a

,M) qTe

price

he stuounts or faculty of such institution: Provided. That

Meducational innitution," as used herein,

DT M"

ne the following uses of

. Marnfacturing of articles, substances or commodities

from extracted producLs;

. Leasing or renting of extractea or mandfoctured produ

QIMM"

immervial scale under such rules and regulations as

ice or ccrpor~zc

nosq

ae public as conductinq such businem-1.

BF all a

Sy those in

TOM:

nd of',

tntiona

nature, or thosa in

nd which are private

instruction in trade, inanY.,

iess

stuaenzs an

are not operated for

- ~ 1

R_ &I,

nera

cludi

(q) words

UTO

recL on mesne conveyance, puzcba.~..

rtion thereof, or the whole

xtures or any Q,,-

mitting, selling out, exchanging or otherwise Usposing of his business.

Any person obligated to fulfill the terms of a contract shall be deemw-'~'.

a successor to any contxactor jefaulting in the performance of any

ract as to which such person is a surety or guarantor.

The word "Laxpayer" Snclu6s, any individua

dividuals. Qr association required to have a Bus

fee or

Accessor- Me@'-"'

lection of any license fee or

businnes, or who performs any act, fo

I OT a tax-,"

M

business,

4 or for the

engaqes in any

fee or tax is

OnDrIth.

day of the odd-numb

ucceeding month.

mvtroller" shall mean ,

MCM

le s

generally accredited as such by

Vrords in one gen

and

OM:

(u) The word "City" shall mear.-._

Section 2. That as of the opez

ing A Departwent of Licenses and

ordinince 72630 as

The word "Treasur

an-a

A ":

Seattle

r

furth,

Th,

RU'~date

onsumer

Wonce

Section

S, including by-qr

rmined by the gr

is, at

bsidies and bonuses received from the purchaser or from any other

ezoon with

oducts

anufactured for commercial or industrial use;

(b) Where such products, including by-products. are

transported or translerred ouL of the city. or w another person,

vithoat prior sale or are sold under circuostances sach that the gross

Yceeds from. Me sales are not Waicativa of the true value

Dject matter of the sula.

.in z:hs above cases, the

ble to the gross proceeds from sales in this city of similar

npayv

ductv ot IM

Q1 duct

TERMINATION OF

r4p vw~-

the seller, excep

nd character. and in similar qu~_-

other6, plus the amoun

Idinarily payable by the purchaser or by any Lhird person with

espect to the extraction. manufacture, or sals of such products.

he Directou of Licenses and consumer A§f1irs shall preocribe

om the sale thereof, whether

"roducts, are

shall correspona as nearly

or ronuse~;

OF PRDDUQ~

table TO the purpose of ascer

Section 3. That as of the opeyative dote of

both within and without the city, at partially within and par

n -

p o censes mnd Consumer Aff

ca 72630 as Jan amaaded bv ordinance 7302

uch IV

amended to read as follows~

Section 6. Persons engaqed in the business of rendering servicc-

within the city and not elsewhere, shall be taxable an the grams inco

wiLhout the city, and maintaining an office or place

the business without regard to the place where the services

ered; and such pevsons having an office or place of business

de the city, shown and supported by separate accounting records,

Q if such segregatioa oannot be practicably made Ivy an appor

the city. Where such apportionment cannot be ma6e by sepa

tax liability unaer this ordinance, apportion to the city that portion

of his gross income which is derived from services rendered within

inside the.city and also elsewhare shall, for the purpose of comp

tho---,,-i

? WK.

rtion to the city that

the cosL of doing business with!

of doing basiness both within and

Persons maintaining an office, plant, warehouse or other busines;~~

establishment which is partly within ona partly outside of the city,

shall be tamable on the value of products, gross proceeds of salev. or

grqss income of the business attributable to business within the city,

ascertained either (i) by a segregation of business within and business

accounting methods, the V---

portion of hir total incor

the c1tv bears to the totz

value of

Una 0

MIMES WILM

UK

1

"'.,

HIJ

oax=i

f sale

2 cc,

ppartimment of such vDines, proceeds. or Mama hetm

1WIn an':~-

Q= Tactot is MWGM:

section B. SALES BY CONT'

rVf"'.:, Am nV ~ n" nno-Aw 1 VM 00~- M" nn nNNI ~

Dmotino sales for

ail

no!Me WeTsonsi TWO<

AS sithin

d wtniae ok the MN. or W1 ~

0-0 r'.

the consiqnee. ballee, fact

Personal Properzy ou

Mor. Drinvinal or owner shall

F Lana"ble Marsonol

W-V-0- W!-~

Une SWIM MT SMY1.1i

r d Q,

iciness der,'-

ia). in the p

it" "Wnwc on oh~:~

the fac

no, P

Wne

upon the tarpsyer an ever,

thot such onnumver is not ammed in the busyneS8 at Se

onm

Mi

by genes

CTOR OR RUCTIOWER-,

ith,.---~

op

8 vair w

on S110".

Kar or x~

I be 8110wec D~

Pr ~..-

a that

I A

~'--

1 M'2regu

cryW

nolder on z

kov-

shall he the

once iztju as

A an follows-

3ection 12.

to the payi'i

n the

osed by this orc

V.

arawe

M" M"'

MWJ~

such Mense m~

siness 6f the

be

tha license shall

as

issued t

ast amende

nse Sn

be

SINESS

nce

M vubs-'...

One

lp

1MOUL pay

anDlication for

tor

!I:

on~"

ENST RMIRED: No person, wheth

or nuL, shall engage in any business

Wrsonal

cense so to do, to be

aying the

two or mor~-.''

00) a

Wens

which

aien&

MMroller on forms P~':'

a,~,"44

onal One Dollar ($1,00) fee shall be required. Each A

Way

irst obtained nnO bein;

ovisions of this

tax for tha "Dumness Licens

a licers

Such 1

it is AS

Wanse Lee. Applicato

so,

LICenSE

ontransfern,

such other information a

mn ardina

nse

applica

row: :-

es by one

tion I

Irthex ara

We or tax is

which sh

a shall e

a nd a As'A~

. that

witbo.,

case,

Mrs,

nsocted with

onal licenses nc

.3na JL

A

c~ on

z

The

Sl

-c, jc e r J. o d or D;D

lavnblE

C a sh

by draD:-

ons the che&-

ar shall the acc

oaneu upon ana cover the nort

2h he is engaged in busines

First psyments and returns unee

or before September TO, 1943,

Soation 7. T h a

W

'"

WI

Section 14. PAYMENT OF WCENSE FEES-,

el DO waas To We CA

dlscharqc~

Th

aenever a taxpayer commences to engage in business d=

na LoWs L

eriod. his first retur

wnpy

72630 is amended to read as follows:

shall not

ng t'

e fee c

ta tha Q

am! amount of ~he p,

,payer, sbo shall

lent

W h~

person;

ths full and actual

C"nRA

or

reasurer

UO

censes sna Consumer Affairs,

quired

o

ns, but TaQu

use the tazp:.''

Eosurer

TAX

n

s due

nn! K~

We gunrt;

making return

ordinanca shall be made

date of an

onored in the usual c

tee or

11-~-'.".'~':'7'~.z of the

1 a n

Valres to

return shall first be

or tax

it, certiFied check,

tion for and

nont

Wall endorse thereon t

a and return the some to the

jith We the rnkurn with the

ner Affairs is authorized. but

applicat%nn for lice

ar to receive any suck

tax, when and

king appl,

and payment of the

smcn&:

a

immose

C&S'a I

nd all

tocW--.~

t all

in

in

on

years such booY

su".

16"4 ds U7 Too QIeK.

BOOKS AND RECORDS

very person liable 0

ordins

ss income, qross procee,::

Doks and

caM,

reasonable

SuMorizew A."

nt of licenses and Con:~~

es and

0XIMIn

ecor~,

ion

Pe son

Di

bears the cost of

where such books

electins to beat such cost sM

tinateo Moonnt

th;

r;

ocurnn;

which can be determined

Wo

KEPI-I

A

ovidv.'

a WC Porto

fie

amount ox

Alone of thin

examination it sha.U.''.

av MCA,

AcIrl

e n

meals and inciaentai expenses, subject to vd.Quntmw

ecclon

a MMW

VOKS at

W

in at On

Section 9. That as of the operative date of an ordinance

ating a Department of Licenses and Consumer AffArs, Section 17

Drdinance 72630 an last amended by ordinance 9GS17. is Nothor

read as follownz

Sec

ordinance and may grant such reasonable additional time

in which to file such re

and

nteen to 40 days del

41 to 70

3r W re

Section 19

mm um i enalty of

ordinanceection 10. That as of the operative date of an

of ordinance 72630 is amendnd tc

subject

AITY AS FOLLOWS-~

except

ion 19. APPITSATIC

ollowa:

AND RETURNS CONFIDENTIAL

ions and retumns made to V

s nursuant to this ordinance shall not be made public, nor shall

autno--.,, and members

Dr to inform any other person as to the contents or any informa-

Section

creating

17. EXTENSION UE

HALL BE ADDED A3M THE DUE DATE 0:

aking and filinq any return,as reqi

S'

lencv*

he may deem proper.,

PAYMENT IS NOT RZCEIVED WITHIN

UCH

5%

delinquancy, 20% v

Thnn as of

DepartmenL

1. 0% w.

A a

y for good cause shown

-.'.-.inaum penalty of

rainirwara penalty of $2.00;

th a n

ny pe,

ction of any application or reti

ative date of an ordinance

f Licenses an )nsume

of ordinance 72630 as Inst amended by ordinance 94209. is further

t

spn except the W-3

noration Counsel, City CompLroller or his authorized agent

read as follows:

by th~~ or cred- t-,.,;o years after

date of S-w:-,h U'- ar'.10'Offit of such overpaymel

against the

c e ~- 't

or CI.C~':,~~::

11 ~ e- Ct 11. 0 "1

0 r a n,

credited to

contracts

OR

U

0 1

LlIt'. Iu

ia.:;.-,,i,'I-ity -under this ordin

u~-;d of an- I;, 1-i-Ice -to

0 may accrtze

7-

1:1 :,; -e "',- -

-

,0.792. or may be R-Ilovied W

than

an --han two ye

Of t'L-the, pe-iod

-.

~,~ ~ ~:, --, -r' - I~ ta.Nthe two year

ncy which accrued ui-lu-'er this ordii-xam-ce sucll-~. assessm

F Uk

o years be

d in t-.nle perfo,,~,.,r ance of Unit

~-he- dz::'l-,r.~,- of

rt-ion of the

bv

cr,,-,dit to 't-

the taxpayer with

%~-qithin one

R PA)OIENT

States, if clair-ii for such refund

o

at the am,_;

I-" fJI,ly dete-.~:-,:Jima-

date on which tax was paid.

-IJ

due and shall add thereto interest on

(6%) per year from the

(2) As ag.-

CLS a

Alzat 10-"~

~UTZIII.

XUBBS zo Ke RA

guilty of fraud

f act;

executed a wri

the

a return

is author~f air

DMOORC ~

r of ch

date of an crVin

mer Affairs,

follows :

and by mail to

or of the amount so determined. The amour

?n

by th ~-;~

axpayez who has

misrepresentation of a mater,

1

becom e and be

add:

of and

the yea

by

A0

otify such

vtoly due and payable.

all within three day

amount shown thereon as

- I ~'

APPEALS TO

ant books and records. Any pe

appear at th

equired, if any, and shall

-i6-

of an oi,---

As, Section 22

910,

e ther in

notice of aqp

011:

smoun-T ".",

ounc

aving, and the chs

1 shall

one M

D De veQUIT

MI from such finding by filing a wrWen

a City Mork within twenty days from th-',~

MAce of such amount. The President of

ppen! to a Council committee for

an of such connittee shall, as soon as practi

ch ap-,';Ge and.

1TY CU

Wer the Drov

0 bv th,--~

ieved

of this ordinan---.

the notice

thereof

shall

a notice of the time and

to the appellant. At such hearing the ta:

dance in his own behali

and he sha

entlsleA to be heara

tax by xesoluW City

noil shall thereupon ascertain the correct amount of

ated

esl~

not incon

nt of License

out the provivio-,

or

tion 15, T

cye~

db ance 72630 Q..

n 24.

he M;

ddressed to the

as follows:

AILING OF NOTICES: Any notice re~

at to any tax7ayer shall be

U.,

xPayer FS own by the records of

fairs, ction 24

orain mail,

if no such address

e to asce

MY

or any penvitie

ny time limit set b3

6. TM

epartment

0 jed t

orc

the:

ce or with law f

t shall

r regula

an

sM,

nor MY

isions

inan

of him

ail

date

sumer

011 ov

The

n

pert

se

rs'

Urpc

the

t-rh

Lon 23

do.

wh failure opa

thi

of an ordinance

irs, Section 29 of

is in.

ay~

all penalties herein provided.

ection 17. That as of the operative date of an oyliaance

be deemmd to be a

Section 30. PENALTIES: Any parson violat

with any M the provisi

regulation W.

. REVOCATION 0

any paymen, on x,

COM&I'V

ach re

suanz tnvrono, upon conviv

wrisonmen

90) days. or by both such &Ji~

ag as~

WSM The

UK to the tax~

Aness shall.nes ro ang-ay

Thr

and shall be sdb-

on and aUer the c

red Dollars ($300.

Asonment.

usiness sub

to a tax hereunder without having his "Business License" so to do s&~

be guilty of a viQlation of this orKnance for each day duringwhich

the business is so engaged in, or carried any and any takpayer who

fails or refuses to pay the license fee or tax, or any, partthereof,

of any su

ing a Departm ent of Acenvoy and Consumer Affairs, Section 30

Ginance 72630 is anended to read as follows:

due date, shall be deemed to be operating vithout

issued to payer who

f An provisions of this ordinonce.

dinance or any lawful

f Licences and Consum:

eisof, shall be puri

(To be used for all Ordinances except Emergency.)

Section.... This ordinance shall take effect and be in force thirty days from and after its passage and

approval, if approved by the Mayor; otherwise it shall take effect at the time it shall become a law under the

provisions of the city charter.

4tember 19Passed by the City Council the ........

14'~

.......... day of .................... ...................................... ........

and signed by me in open session in authentication of its passage ........... .... day ofIWO . ..... .......

.......... ......... I ..............Septe.mbe,r

....... .............. ... ....... . ...~

19....... .............. -

F~~ident...

:r1r.9...

T.~N...

of the City Council.I

Approved by me this ..... ........... day of ........... .................. ~a

..........19,71

Filed by me this.~ ......

-~,-3......... day of ..................... ....... - ............

(SEAL)

Published... .......................................... ...... ...............

Attest......

................................... ...... ............ .......

City Comptroller and City Clerk.

t (--~\ '/'~

By ................. -N..... ........ I -Deputy-Clerk.

CSS 8.1.6

CSS 20. 14

r"I &1% 0I he City of Seattle-Legislative Department

MR. PRESIDENT.

Your Committee on COMMITTEE OF THE WHOLE

to whicb was referred C.B. 93160,

Date Reported

and AdopW

SEP 24 1973................... -.- ........... .... ---

Relating to the license or occupation tax upon certainbusinesses, occupations, pursuits and privileges underOrdinance 72630 (Business and Occupation Tax Ordinance)and amending Sections 2, 5, 6, 8, 12, 13, 14, 15, 17, 19,20, 21, 22, 23, 24, 29 and 30 of said ordinance to transfercertain functions from the City Comptroller to the Directorof Licenses and Consumer Affairs,

RECOMMENDS THAT THE SAME DO -P4SS,

.............. ........... ............................................ ............ Chairman

-- ......... - .... - ............................................ .............. ......... ..... -- ...........

.................... -- ... ........... - ------ ........... 1- ..... -- .......................................

.............. - .... - --- - ........... .... -- ................ ...... ............

................................... ................ .........

................... ....... ---------- 11 ........ .......................

............. .............. .................. ............... 1- ......

............................................... .................... - ............................

I ................................................. - .......................... ....... - .....................

.............. ....... - ............................. ............................. .. . .............

................ ...... ............ ....................... ........................

............... ...... ......... -- ........................ -- .................................... ...........

............................................................................ ............ ................

C/W........

..... q

,.. --

-/ ............... .............Chairman

committee committee

NO:

0

fmz

IM~

rZ,

qN,

hot

to aZ,

0,

,as f

--a

ltholked represen,"It'lle 'If

My new!&Qr~ Is" r, ~,P,+;

~,,A ;t 2~,,01 gummmy C C

S

" --n -1

- ersix rno~,t'-,

referred to,

a day ne%mpayr in3 (~ jig B,

~inke NO 'printed in-r, j j, c

-,I c,' ,aidis T, w

-,,the afercsaid p~acc ifoffice maintained

-~ C publicatk-m

.burnal of (AmmunTe was on4-1- er T~, e v 3

12th day of Ju-Oe~ 194 al)provcdas, o

the Superior Cotr,-~ of Xin~2,~

The rntke in The ~~xaO, fo~~,--rjpublishul i-,~

regOar hnns A' Jm1mad of(1016merce, Mach lVas

daring th~~ !:;elow

xed .Z~Dtice, a ---- ------- ------------ - ----- ----stated period. !Te an~tlz-r

ORDINANCE NO.......... ... ... .....

. --l-, ------ 1-- -1.- ---

- ... ----------- - ------ - 1-1 ----- ......... --------- ---------- I ------ -- ......... - ---------

was pubUshed on .......

.......... 1- .... -,-- -------- I

Affidavit oi PublicatiOn

-1-- --------------- - ---------- ~;~

.... I ..................------ I --- --- -------- ....... 77-

---

C,t~y

vma

stati~ Gf W-Mrg'~~n,In seattl~~,