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HomeMy WebLinkAbout6921 ORDINANCE NO. 6921 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF AUBURN, WASHINGTON RELATED TO THE ADMINISTRATION AND COLLECTION OF CITY IMPOSED TAXES: (1) MOVING AND CONSOLIDATING TAX ADMINISTRATION PROVISIONS FROM ACC CHAPTERS 3.40, 3.41, 3.42, 3.52, 3.80, 3.84, AND 3.88 INTO A NEW ACC CHAPTER 3.62; AND (2) AND ADDING NEW SECTIONS AND REPEALING CERTAIN SECTIONS RELATED TO TAX ADMINISTRATION WHEREAS, ACC Chapters 3.40, 3.41, 3.42, 3.52, 3.80, 3.84, and 3.88 impose and administer taxes on utilities, admissions and gambling activities within the City; WHEREAS, these chapters each contain similar City tax administration and collection provisions that become duplicative and redundant when spread out throughout the City's tax code; WHEREAS, for taxpayer simplification and the ease of administration and reference, the tax administration and collection provisions within these ACC chapters ( should be consolidated into a newly created single ACC chapter, with new sections providing additional definitions added for greater clarity and guidance, and duplicative and redundant tax administration sections repealed for simplification; WHEREAS, these revisions and additions to the City tax code will enable greater clarity and precision in the administration and implementation of City taxes, and are in the best interest of the City and its taxpayers. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF AUBURN, WASHINGTON, DO ORDAIN as follows: Ordinance No. 6921 November 16, 2023 Page 1 of 3 Section 1. New Chapter to City Code. A new chapter 3.62 entitled "Administrative Code for Certain City Taxes" is added to the Auburn City Code, and shall read as set forth in Exhibit A attached to this Ordinance. Section 2. Amendments to City Code. As set forth in Exhibit B to this Ordinance, Chapters 3.40, 3.41, 3.42, 3.52, 3.80, 3.84, and 3.88 of the Auburn City Code are supplemented, revised, and amended. New sections 3.40.020 and 3.40.030 are added to the City code, and sections 3.41.014, 3.52.080, 3.52.090, 3.52.100, 3.52.110, 3.84.070, 3.84.080, 3.84.090, 3.88.070, 3.88.080, and 3.88.090 are repealed from the City code. Section 3. Implementation. The Mayor is authorized to implement those administrative procedures necessary to carry out the directives of this legislation. Section 4. Severability. The provisions of this ordinance are declared to be separate and severable. The invalidity of any clause, sentence, paragraph, subdivision, section, or portion of this ordinance, or the invalidity of the application of it to any person or circumstance,will not affect the validity of the remainder of this ordinance, or the validity of its application to other persons or circumstances. Ordinance No. 6921 November 16, 2023 Page 2 of 3 Section 5. Effective date. This Ordinance will take effect and be, in force five days from and after its passage, approval, and publication as provided by law. INTRODUCED:" NOV 2 0 2023 PASSED: NOV 2 0 2023 APPROVED: NOV 2 0 2023 A. <Y_.i ANC '-A' KUS, MAYOR ATTEST: APP' a Y Shawn Campbell, MMC, City Clerk Harry Bo '• 7c g City Attorney Published: N 0\1060i fri 261'2 \Yl WA-We Togs Ordinance No. 6921 November 16, 2023 Page 3 of 3 ORD. 6921 EXHIBIT A [NEW CHAPTER] ACC 3.62 ADMINISTRATIVE CODE FOR CERTAIN CITY TAXES ACC 3.62.010 Purpose of Chapter. The purpose of this Chapter is to set forth administrative requirements for the collection and payment of City taxes imposed by ACC Chapters 3.40, 3.41, 3.42, 3.52, 3.80, 3.84, and 3.88. Refer to ACC Chapter 3.54 for the administrative requirements related to the City's business and occupation (B&O) tax imposed by ACC 3.53. ACC 3.62.015 Definitions. Unless defined otherwise in an applicable section of this Code, the following definitions apply to this Chapter and to ACC Chapters 3.40, 3.41, 3.42, 3.52, 3.80, 3.84, and 3.88: A. "Cash basis" means a basis of accounting which recognizes revenues and expenses as occurring in the reporting period when they were actually either received or paid. B. "City" means the City of Auburn and all of its departments. C. "Department" means the City's Finance Department (or any successor City department responsible to administer City taxation). D. "Director" means the Director of the City's Finance Department, or any City officer, agent, or employee designated to act on the Director's behalf. E. "Gambling" means any activity identified in RCW 9.46.0237. F. "Generally accepted accounting principles" means those national accounting standards promulgated by the Financial Accounting Standards Board for businesses and nonprofit associations or by the Governmental Accounting Standards Board for state agencies or local governments. G. "Gross income" means the value proceeding or accruing by reason of the transaction of business engaged in and includes gross proceeds of sales, compensation for the rendition of services, gains realized from trading in stocks, bonds, or other evidence of indebtedness, interest, discount, rents, royalties, fees, commissions, dividends, and other emoluments, however designated, all without any deduction on account of the cost of tangible property sold, the cost of materials used, labor costs, interest, discount, delivery costs, taxes, or any other expense whatsoever paid or accrued without any deduction on account of losses. H. "Gross receipts" has the same meaning as gross income. I. "Person" means any individual or entity subject to or potentially subject to taxation under ACC Chapters 3.40, 3.41, 3.42, 3.52, 3.80, 3.84, and 3.88. J. "Records" means the books of accounts and other business-related records of a taxpayer subject to the city's tax code or license code. Such records include ledgers, subsidiary ledgers, invoices, receipts, registration and incorporation documents, federal, state and local tax returns, and any other records necessary to establish the amounts due under the provisions of this code. K. "Reporting period" means: 1. A 1 month period beginning the first day of each calendar month (monthly); or 2. A 3 month period beginning the first day of January, April, July or October of each year (quarterly); or 3. A 12 month period beginning the first day of January of each year (annual). L. "Return" means any document a person is required by the city to file to satisfy or establish a tax or fee obligation that is administered or collected by the city and that has a statutorily defined due date. M. "Successor" means any person to whom a taxpayer quitting, selling out, exchanging, or disposing of a business sells or otherwise conveys, directly or indirectly, in bulk and not in the ordinary course of the taxpayer's business, any part of the materials, supplies, merchandise, inventory, fixtures, or equipment of the taxpayer. Any person obligated to fulfill the terms of a contract shall be deemed a successor to any contractor defaulting in the performance of any contract as to which such person is a surety or guarantor. N. "Tax" means the amount, usually based upon gross income, assessed upon a person doing business under the provisions of ACC Chapters 3.40, 3.41, 3.42, 3.52, 3.80, 3.84 and 3.88. 0. "Tax year" or"taxable year" means the calendar year. ACC 3.62.016 Registration/license requirements. No person shall engage in any business or conduct any business activity without first obtaining a valid current business registration as required by Chapter 5.10 ACC, General Business License. ACC 3.62.020 Exemption from tax return and payment requirements. A. Persons with a gross income of less than $2,000 in a calendar year that do not maintain a permanent operating location within the city are exempt from the tax return and payment requirements imposed by this chapter and by ACC Chapters 3.40, 3.41, 3.42, 3.52, 3.80, 3.84 and 3.88. B. Taxpayers claiming an exemption under this section must submit a written exemption request to the Director. The Director must approve an exemption request in writing before a taxpayer will be granted an exemption from the tax and return requirements in this Chapter. ACC 3.62.030 Tax return filing and payment requirements. A. Taxpayers subject to the tax imposed by ACC Chapters 3.40, 3.41, 3.42, 3.80, 3.84, and 3.88. Taxpayers subject to these ACC Chapters shall record and report tax due on the city authorized tax return forms, and shall file the return and pay the corresponding tax due to the city finance director, as follows: 1. Taxpayers with gross income of$20,000 per month or less: unless ACC 3.62.020.A applies, the taxes imposed by those ACC chapters shall be due annually, and paid on or before April 30th of the year following the year in which the income was received. 2. Taxpayers with gross income exceeding $20,000 per month: the taxes imposed by those chapters shall be due in quarterly installments, and paid on or before the 30th day of the month after the end of the quarterly period in which the income was received. B. Taxpayers subject to the tax imposed by ACC Chapter 3.52. Taxpayers subject to the tax imposed by ACC 3.52 shall record and report tax due on a city tax return form. Tax owed under this ACC chapter is due and payable in quarterly installments and shall be paid on or before the 30th day of the month after the end of the quarterly period in which the taxpayer received the income. C. If a taxpayer is subject to multiple taxes imposed under different Chapters 3.40, 3.41, 3.42, 3.52, 3.80, 3.84, 3.88 ACC and Chapter 3.53, a taxpayer shall report all taxes on the same city tax return form, using the same filling frequency, determined in accordance with Al, A2, B of this subsection. D. The Director reserves the right to review and reassign the tax return filing frequencies in this section case by case. E. Taxpayer accounting methods. Taxpayers may file tax returns listing amounts based on cash receipt only if the taxpayer's records are kept on a cash basis. Otherwise, taxpayers must file returns listing amounts based on an accrual accounting method. F. Taxes shall be paid as provided in this chapter and accompanied by a return on the city authorized tax forms as prescribed by the director . Taxpayer returns shall be signed by the taxpayer or by their authorized agent. The individual signing the return shall swear or affirm that the return information is true and complete. Unless exempt from taxation under ACC 3.62.020, taxpayers must file completed City tax returns whether or not any tax is owed. G. Unless otherwise provided in this chapter, if any taxpayer fails, neglects or refuses to make a return as and when required in this chapter, the director is authorized to determine the amount of the tax or fees payable by obtaining facts and information upon which to base the director's estimate of the tax or fees due. Such assessment shall be deemed prima facie correct and shall be the amount of tax owed to the city by the taxpayer. The director shall notify the taxpayer by mail of the amount of tax so determined, together with any penalty, interest, and fees due; the total of such amounts shall thereupon become immediately due and payable. ACC 3.62.040 Tax payment methods and requirements. A. Taxpayers shall pay taxes due to the director in United States currency by bank draft, certified check, cashier's check, personal check, money order, cash, or by wire transfer or electronic payment (if authorized by the director). The director's acceptance of any sum shall not discharge the tax or fee due unless and until the City actually receives required payments. B. A return or remittance mailed to the city shall be deemed received on the date of the mailing's post office stamp. The director may allow taxpayers to file or pay taxes electronically. A return or remittance that is electronically transmitted to the city shall be deemed filed or received according to procedures set forth by the director. C. The director shall keep full and accurate records of all taxpayer funds received or refunded. The director shall apply payments received from taxpayers first against any penalties and interest owing, and then to tax owed, without regard to any direction of the taxpayer. D. Taxpayers who file a tax return without including payment of any tax due shall be deemed to have failed or refused to file a return and shall be subject to the penalties and interest provided in this chapter. E. Taxpayer payments that are returned for lack of sufficient funds (or for any other reason) will not be considered received, and are subject to a $35.00 "nonsufficient funds" (NSF) charge. F. The director is authorized (but not required) to mail tax return forms to taxpayers, but failure of the taxpayer to obtain any such forms shall not excuse the taxpayer from the tax filing and payment obligations under this chapter. ACC 3.62.050 Assessments — overpayment or underpayment of tax A. Unless otherwise provided in this Chapter or in ACC Chapters 3.40, 3.41, 3.42, 3.52, 3.80, 3.84 or 3.88, if a taxpayer fails, neglects or refuses to file a tax return as required by this chapter, the director is authorized to assess the taxpayer's tax obligation to the City. The director's assessment shall be deemed prima facie correct and the assessed amount shall be the taxpayer's tax owed to the city. The director shall notify the taxpayer in writing of the tax assessed, together with any penalty, interest, and fees, which shall be immediately due and payable. B. The director shall not assess (or correct an assessment for) taxes, penalties, or interest due more than 4 years after the close of the calendar year in which they were incurred, except: 1. Against a person who is not currently registered or licensed as required by ACC Title 5, unless the person voluntarily registers or becomes licensed under ACC Title 5 before director contact; 2. Against a person who has not filed a tax return as required by this Chapter or by ACC Chapters 3.40, 3.41, 3.42, 3.52, 3.80, 3.84 or 3.88 for taxes due within the period commencing 10 years prior to the close of the calendar year in which the director contacted the person in writing; 3. Against a person that has committed fraud or who has misrepresented a material fact in connection with a tax return or tax obligation under this Title; or 4. Against a person that has provided the director with a signed written waiver of this assessment limitation. C. Underpayment of tax. If the director's review of any tax returns or other information obtained reveals that a person has paid a tax or penalty less than that properly due, the director shall assess the additional amount found to be due and shall add interest to the unpaid tax only. The director shall notify the person by mail of the additional amount, which shall be due and payable within 30 days from the date of the notice, or within such time as the director may provide in writing. Substantial tax underpayments are further subject to ACC 3.62.070.B. D. Overpayment of tax. 1. If, upon receipt of an application for a refund, or during an audit or examination of the taxpayer's records and tax returns, the director determines that the amount of tax, penalty, or interest paid is in excess of that properly due, the excess amount shall be credited to the taxpayer's account or shall be refunded to the taxpayer. Except as provided in subsection B of this section, no refund or credit shall be made for taxes, penalties, or interest paid more than four years prior to the beginning of the calendar year in which the refund application is made or examination of records is completed. 2. The execution of a written waiver shall extend the time for applying for, or making a refund or credit of any taxes paid during, or attributable to, the years covered by the waiver if, prior to the expiration of the waiver period, an application for refund of such taxes is made by the taxpayer or the director discovers that a refund or credit is due. 3. Refunds shall be made by means of vouchers approved by the director and by the issuance of a city check or warrants drawn upon and payable from such funds as the city may provide. 4. Any final judgment for which a recovery is granted by any court of competent jurisdiction for tax, penalties, interest, or costs paid by any person shall be paid in the same manner, as provided in subsection C of this section, upon the filing with the director a certified copy of the order or judgment of the court. 5. Interest on overpayments of taxes for reporting periods beginning on or after January 1, 2005, shall be computed in accordance with RCW 82.32.060, as now enacted or hereafter amended. ACC 3.62.060 Records to be preserved — Examination — Estoppel to question assessment. A. Persons liable for any fee or tax imposed by ACC Chapters 3.40, 3.41, 3.42, 3.52, 3.80, 3.84 or 3.88 shall keep and preserve records necessary to determine their City tax liability for 5 years after filing a tax return. "Records" shall include the taxpayer's federal and state income tax returns and any books, papers, invoices, vendor lists, inventories, or other data needed to determine the taxpayer's City tax liability. The taxpayer's records and business premises shall be open for director examination. B. Persons who keep the records required by this section outside the City may either produce them to the director for examination or pay in advance the director's costs to examine the records outside the city (which may include round-trip fare, lodging, meals and incidental expenses). C. Any person who fails, or refuses a finance department request to provide or make available records, or to allow inspection or examination of a business premises, shall be forever barred from questioning in a court action the correctness of any City tax assessment for any period for which such records have not been provided, made available or kept and preserved, or for which inspection or examination of the business premises has been denied. D. The director is authorized to determine the amount of the tax or fees payable by obtaining facts and information upon which to base the estimate of the tax or fees due. Such fee or tax assessment shall be deemed prima facie correct and shall be the amount of tax owing the city by the taxpayer. The director shall notify the taxpayer by mail the amount of tax so determined, together with any penalty, interest, and fees due; the total of such amounts shall thereupon become immediately due and payable. ACC 3.62.070 Late payment— Disregard of written instructions — Evasion — Penalties. A. If a taxpayer fails to pay any tax due on a return by its due date, the director shall add a penalty in accordance with RCW 82.32.090(1) (as now enacted or hereafter amended). B. If the director determines that a taxpayer has substantially underpaid any tax as defined in RCW 82.32.090(2), the director may add a penalty to the tax owed in accordance with RCW 82.32.090(2) (as now enacted or as hereafter amended). C. A citation or criminal complaint issued to collect of taxes, fees, assessments, interest or penalties shall include an added penalty in accordance ikith RCW 82.32.090(3) (as now enacted or hereafter amended). D. If the director finds that a person has engaged in any taxable business or activities under this title without a license required by ACC 5.10, the director shall impose a penalty in accordance with RCW 82.32.090(4) (as now enacted or hereafter amended). No penalty shall be imposed under this subsection D if the person obtains the required license before receiving written notice of the licensing requirement from the director. E. If the director determines that all or any part of a taxpayer's deficient tax payment resulted from the taxpayer's failure to follow specific City written tax reporting instructions, the director shall assess a penalty in accordance with RCW 82.32.090(5) (as now enacted or hereafter amended). F. If the director finds that all or any part of a taxpayer's deficient tax payment resulted from an intent to evade the tax, the director shall assess a penalty in accordance with RCW 82.32.090(6) (as now enacted or hereafter amended). G. The director may impose the penalties in this section cumulatively on any City tax owed, except that the subsection E and F penalties shall not be imposed on the same delinquent tax. This subsection does not prohibit or restrict the application of other penalties authorized by law. H. If future changes to RCW 82.32.090 are deemed invalid, the provisions of RCW 82.32.090 incorporated into this section at the time of its enactment shall apply. ACC 3.62.080 Waiver of penalties and interest. A. The director may waive penalties or interest otherwise required by this Chapter or by ACC Chapters 3.40, 3.41, 3.42, 3.52, 3.80, 3.84 or 3.88 If a taxpayer's failure to pay required taxes when due was caused by circumstances beyond the taxpayer's control. B. A taxpayer may submit a written request to the director for the waiver of penalties or interest under this section within 30 days after the finance department mails the taxpayer a notice that penalties are due. The request must contain facts supporting a waiver under this section. In all cases the burden of producing facts rests upon the taxpayer. C. The director may waive or cancel a penalty imposed when a taxpayer is ineligible for a penalty waiver or cancellation under subsection A of this section, if: 1. Was not licensed, and filing returns; 2. The taxpayer has timely filed all tax returns and paid all required taxes due under those RCW sections for 24 months immediately preceding the period for which the waiver was requested. C. The director may also waive or cancel interest imposed under this chapter if: 1. The timing of the taxpayer's tax payment was in direct reliance on written instructions from the director to the taxpayer; or 2. The timing of a taxpayer's assessment deficiency payment was based on a due date established for the sole convenience of the director. D. The director may adopt rules for the waiver or cancellation of penalties and interest under this section. ACC 3.62.090 Taxpayer quitting business — liability of successor A. Whenever any taxpayer quits business, sells out, exchanges, or otherwise disposes of his business or his stock of goods, any tax payable hereunder shall become immediately due and payable. Such taxpayer shall, within 10 days thereafter, make a return and pay the tax due. B. Any person who becomes a successor shall become liable for the full amount of any tax owing. The successor shall withhold from the purchase price a sum sufficient to pay any tax due to the city from the taxpayer until such time as: (a) the taxpayer shall produce a receipt from the city showing payment in full of any tax due or a certificate that no tax is due, or (b) more than six months has passed since the successor notified the director of the acquisition and the director has not issued and notified the successor of an assessment. C. Payment of the tax by the successor shall, to the extent thereof, be deemed a payment upon the purchase price. If such payment is greater in amount than the purchase price, the amount of the difference shall become a debt due such successor from the taxpayer. D. Notwithstanding the above, if a successor gives written notice to the director of the acquisition, and the finance department does not within six months of the date it received the notice issue an assessment against the taxpayer and mail a copy of that assessment to the successor, the successor shall not be liable for the tax. ACC 3.62.100 Administrative review and appeal. A. Request for conference to review assessment. Persons issued a City finance department notice of assessed taxes, delinquent taxes, interest, or penalties may request a conference with the finance department to review the assessment. 1. Conference requests must be written and received by the finance department within 30 days after issuance of the assessment notice (or within the period of any due date extension granted by the finance department). 2. Assessed interest and penalties will continue to accrue while a conference request is pending and during any finance department review (unless the department determines that the assessment was erroneously high or the review is unreasonably delayed by the finance department). 3. If the department grants a review conference, at its conclusion the department will make a final decision regarding the assessment and issue the taxpayer a written notice of its decision within 60 days of the conference (unless notified otherwise by the department). The department's written decision is subject to appeal as provided in this section. Written decisions not appealed under this section become final and immediately due and payable. B. Appeal of finance department decision. Persons aggrieved by any fee, tax, interest, penalty or decision by the director under this chapter may appeal using the following procedures: 1. Appealing parties must fully pay the department's assessed amount(s) under appeal before starting the appeal process, and appeals must include a finance department receipt (as proof of payment "under protest") showing full payment of the assessed fee, tax, interest and/or penalty being appealed; 2. Appealing parties must pay a filing fee with the appeal in accordance with ACC 2.46). 3. Appeals must be written and contain the following: a. The taxpayer's name, business address, and phone number; and b. The taxpayer's statement: (i) identifying the department decision being appealed; (ii) setting forth the appeal basis and identifying the specific alleged errors the finance department made in its decision; and (iii) identifying the requested relief sought in the appeal. 4. Appeals must be filed with the city clerk and the director no later than 20 days after the finance department's written decision being appealed mailed to the taxpayer. Failure to follow the appeal procedures in this section, including paying the filing fee and payment "under protest," shall preclude the taxpayer's right to appeal. 5. Appeal Hearing. The hearing examiner shall notify the taxpayer and director in writing of an appeal hearing date. a. Appeal hearings will be conducted in accordance with this chapter and rules and procedures developed by the hearing examiner. b. Both the appealing taxpayer and the director shall have the opportunity to be heard and to introduce evidence in an appeal hearing. c. The appellant taxpayer shall have the burden of proving the allegations in their appeal statement by a preponderance of the evidence. d. The hearing examiner shall preserve a record of appeal hearings in a form and manner that the examiner deems proper. e. Following the hearing, the hearing examiner shall enter a written decision supported by findings and conclusions. A copy of the decision shall be mailed to the appellant taxpayer and to the director. The decision shall state the examiner's decision of the correct fee, tax, interest or penalty amount owing. If the hearing examiner determines that the taxpayer is owed a refund, such refund amount shall be paid to the taxpayer. 6. Interest Accrual or Payment. Interest and/or penalties shall continue to accrue on all unpaid amounts despite the filing of an appeal. # ACC 3.62.110 Judicial review of hearing examiner decision. The taxpayer or the city may seek judicial review of a hearing examiner decision in accordance with applicable laws and court rules. ACC 3.62.120 Director may make rules. The director shall have the power to adopt, publish and enforce rules and regulations not inconsistent with this chapter or with other applicable law to carry out this chapter's provisions. Any such rules and regulations shall be presumed valid and shall have the force of law, and it shall be unlawful to violate them. ACC 3.62.140 Mailing of notices. The department shall send any required notices in this chapter to taxpayers by ordinary mail, addressed as shown in the records of the director. A taxpayer's failure to receive any such notice shall not release the taxpayer from any tax, fee, interest, or any penalties, nor shall the failure extend any time limit in this chapter. It is every taxpayer's responsibility to inform the director of a mailing address change in writing. ACC 3.62.150 Tax declared additional. License fees and taxes levied in this chapter are additional to any imposed or levied under any other City law or ordinance, except as otherwise expressly provided. ACC 3.62.170 Unpaid taxes constitute debt. Unpaid license fees, taxes, interest and penalties under this chapter are a debt to the city of Auburn and the City may collect them in the same manner as any other debt, in addition to all other existing remedies. ACC 3.62.180 Unlawful actions —violation — penalties. A. It is unlawful for any person, firm or corporation subject to this chapter (or other chapters as listed): 1. To violate or fail to comply with any of the provisions of this chapter or any lawful rule or regulation adopted by the director; 2. To make any false statement on any license application or tax return; 3. To aid or abet any person in any attempt to evade payment of a license fee or tax; 4. To fail to appear or testify in response to a subpoena issued pursuant to the rules of procedure of the office of the hearing examiner; 5. To testify falsely in any investigation, audit, or proceeding conducted pursuant to this chapter. B. Violation of any of the provisions of this chapter is a gross misdemeanor punishable by 364 days in jail and/or a $1,000 fine. Penalties or punishments provided in this chapter shall be in addition to all other penalties provided by law. C. Any person, or officer of a corporation, convicted of continuing to engage in business after the revocation of a license shall be guilty of a gross misdemeanor and may be punished by a fine not to exceed $5,000, or imprisonment not to exceed one year, or both fine and imprisonment. # ACC 3.62.190 Settlement agreement provisions. The director may enter into written agreements with persons relating to their liability for any tax imposed by this chapter or any chapter listed within this chapter. Such agreements shall be final and conclusive as to their stated subject matter, and (except upon a showing of fraud or malfeasance, or misrepresentation of a material fact): A. The matters agreed upon in an agreement shall not be reopened, and no agreement may be modified except in a writing agreed to by the director and the taxpayer; and B. In any suit, action or proceeding, such agreement, or any determination, assessment, collection, payment, abatement, refund, or credit made in accordance therewith, shall not be annulled, modified, set aside, or disregarded. ACC 3.62.200 Charge off of uncollectable taxes. The director may charge off any tax, penalty, or interest that is owed by a taxpayer, if the director reasonably ascertains that the cost of collecting such amounts would be greater than the total amount that is owed or likely to be collected from the taxpayer. ACC 3.62.290 Severability. If any provision of this chapter or its application to any person or circumstance is held invalid, the remainder of the chapter or the application of the provision to other persons or circumstances shall not be affected. ORD. 6921 EXHIBIT B Chapter 3.40 WATER,ANS-SEWER, AND STORM DRAINAGE UTILITY TAX [NEW SECTION].3.40.020 Definitions A. "Clerk" means the city clerk of the city of Auburn. B. "Sewerage system business" means and includes: 1. Sanitary sewage disposal sewers and facilities, including (without limitation) on-site or off-site sanitary sewer facilities consisting of an approved septic tank or septic tank systems, or any other means of sewage treatment and disposal; 2. Combined sanitary sewage disposal and storm or surface water drains and facilities; 3. Storm or surface water drains, channels and facilities; 4. Outfalls for storm drainage or sanitary sewage and works, plants, and facilities for storm drainage or sanitary sewage treatment and disposal; 5. Any combination of or part of any or all of such facilities. C. "Water distribution business" means the business of operating a plant or system for the distribution of water for hire or sale. [NEW SECTION] 3.40.030 Administration and collection of tax. The tax imposed by this chapter shall be administered and collected in accordance with ACC 3.62. Chapter 3.41 SOLID WASTE GARBAGE UTILITY TAX 3.41.011 Definitions. e •.-e•.." .... . - e - - - 'e e - -- - - e.. _ - _ - -e'e - prope#ty-or-serv4ec, and-reeei$s-(4neiud+ng-a l sums earned-er-ehafged whether receipts or pro - e •_ . ., - 'e proceeds-from the-sale of notes;-bonds, mortgages, or other cvidenoes-of-indebtedness, or stocks and the like) and without any deduction on account of the cost of the property AB. "Solid waste" means garbage, trash, rubbish, or other material discarded as worthless or not economically viable for further use, infectious, hazardous, or toxic wastes, and recyclable or reusable materials collected, in whole or part, for recycling or salvage. BG. "Solid waste collection service" means receiving solid waste for transfer, processing, treatment, storage, or disposal including, but not limited to, all collection services, public or private dumps, transfer stations, and similar operations. 3.41.012 Administration and collection of Tax---Payment —Retu fl&. The tax imposed by this chapter shall be administered and collected in accordance with ACC 3.62. e.. _ . •e -_ - _ -••-• , . e. . • e e '•come of less than $2,000 per calendar year that do not maintain a permanent operating location faltows: 1. Taxpayers with groes income exceeding $20,000 per month: the taxes imposed was received. Such quarterly periods are as follows: First quarter January, February, March; Second quarter April, May, Juno; Third quarter July, August, September; , e - •e- 2. Taxp_ ' • e e e 11,901 t- ..e. - e - -• A of this section applies, the taxes imposed by this chapter s- *- * - • - • * - - • paid ono e- * - -- ca •• .• ••was received. e . m ea me - e e a e e ama .e .' ma FAS:. 3.41.013 Deductions. A. Taxpayers here may be deducted from the total-gross receiptsinceme-upen-which - .*•• *- •,* any revenues derived from business that State or Federal law a' - a- * prohibits the City cd from taxing . •e• •• - e' e e - e .A •* * e •-• - •- - e B. Solid waste collection businesses There may be deducted from the total gross receipts income upon which tho tax is computed the amount of- state excise taxes the business collects and remits7 pursuant to Chapter 82.18 RCW 82.18, '-• e.-* *. e -e 'e 3.41.014 Overpayment-eftaxr. A. If a taxpayer refund requ- e e• ea --m.m. 'e• e e., . a a e e- e,. e -x-exceecticle ee- e - - • e immediately-creceding-thea-u-request -er-examinatie ' •- — ee 'e• -e' e.'e e e. , - . - -* - e me' am a aa e a e- . ••-m mme e befere-the-cla - — , . .** = - •-*- -**- 1 .- . `: . -e. a„ -.` e . `• . e - e .. a • e . .• rce4'-e •- e Chapter 3.42 CABLE TELEVISION UTILITY TAX 3.42.020 Cable television utility tax. A. There is levied a 6% tax of six percent on the gross income from gross subscriber revenues of, and upon the total annual revenues of; cable television businesses operating within the city. This ;-which-tax shall be collected from and levied upon the total receipts of such cable television business(es). 'a e- -e - •—* , •- following terms and definitions shall apply: L Y „ - e e_ -e••: a . _ a-- - - - - e- e• e eew r .-: e e ..- . -e- '-e -:. - e-e ._ . e- account . -- _ - e e-- . _ e • _ - - -e, - e e e , • crest, discount paid, d- ', _-. e e - - : • . - e.- - •- sever pair/ or accrued and-wit out-any-dediuetion-en-account of-losses-G ess-revenues-fer-the-purpece-s-ef B. On and after January 1, 2023, the finance director shall allocate 1% of the tax revenue received under this section for the purpose of acquiring, investing int constructing, improving, providing, operating, preserving, maintaining and/or funding transportation improvements in the city. The remaining five percent levied pursuant to this section shall be relegated for use by the city's general fund. C. Definitions. 1. AB: "Cable television business" means a system providing cable service pursuant to a franchise issued by the city under_ - - - - - - -*•• •• - •• - .e• 'e • ` - e e ' e ! A 7 U.S.C. §Section 521, as now enacted or hereafter it may be amended or superseded. 2B. "Cable servicetelevision business" means the one-way transmission of video programming and associated nonvideo signals to subscribers together with subscriber interaction, if any, which is provided in connection with video programming. 3G. "Gross subscriber revenues." a. For the purposes of this Chapter, "gross subscriber revenues" means and includes those revenues derived from the supplying of subscription service, including that is, installation fees, disconnect and reconnect fees, fees for regular cable benefits (including the transmission of broadcast signals), and access and origination channels and per-program or per-channel charges. b. ; however, tThe revenues taxed taposed-under this Section shall not include leased channel revenue, advertising revenues, or any other income derived from the system that is , which shall bo taxed under Chapter 3.53. D. The business of operating or conducting a cable television system (CATV) does not include the provision of interactive two-way communications over cable. Such activities shall be reported under the telecommunication service or telephone business classification. a- . - - - _ - - - - --- - - - . • - • -e •e - • e - e ee - e _e -- • -e '-e '••e e , •- = e ee- _ -• , •,'me ••_'ntaining andlor funding transport-t-atien-i4mprevvernerafs-+n4#e city:- he4erriaining five peceent-lev-ied-purs uan1te e- - -• -- e - e -- e-•- . .e. 3.42.030 Administration and collection of Ttax--Payn e-nt—Retsa~".S. The tax imposed by this chapter shall be administered and collected in accordance with ACC 3.62. than $2,000 per calendar year that do not maintain a permanent operating location ••- e:. -e e • • ..e - • e e -: e e- . e .- _ • . - • _ •. _ • _ shall file the return and pay the corresponding tax due to the city finance director, as fel low ' • .•e :. !Me e- •- _ •••ee -e e • - - • e- e - e r •. - ••-• - -e -- - - • e _ - e •- a • - • ••e• • _ . - •- _-e _ - e- _ r - ea •e e • _- •- • _e • _ __ -_ -e. - -- - _ f •, f Third quarter July, August, September; e • __ k•e . ••e- . 2. Taxpayers with gro° inco--- e :. 9,9!= e- •-e• • e - ; - • - ' -- •e• _ - e• :e _ _ ••• e_ _ e . - - - - - - - - - - •e :. . received. 3. Finance Director Reservation of Rights. The city finance director reserves the right by administrative requirements. Chapter 3.52 ADMISSION TAX 3.52.020 Definitions. A. "Admission charge," in addition to its usual and ordinary meaning, includes: 1. Charge made for season tickets or subscriptions; 2. A cover charge or a charge made for the use of seats or tables reserved or otherwise, and similar accommodations; 3. A charge made for rental or use of equipment or facilities for purposes of recreation or amusement, and where the rental of the equipment or facilities is necessary to the enjoyment of the privilege for which general admission is charged, the combined charge shall be the admission charge; 4. A charge made for admission to any theater, cabaret, tavern, dance hall, amphitheater, private club, auditorium, observation tower, stadium, athletic pavilion or field, baseball or athletic park, golf course, or any similar place, and includes equipment to which persons are admitted for purposes of recreation such as merry- go-rounds, ferris wheels, dodge'ems, roller coaster, go carts and other rides, whether such rides are restricted to tracks or not; 5. Charge made for automobile parking where the amount of the charge is determined according to the number of passengers in an automobile; 6. A sum of money referred to as a "donation" which must be paid before entrance is allowed; 7. The amount of an increase in the price of refreshments, service or merchandise in a place if no fixed admission charge or cover charge is imposed, but the price charged for refreshments, service or merchandise is higher during the time entertainment or dancing is provided than at other times. C. "Finance director" mean, the finance director for-the-c-ity-Of-AldbUrTh D. "Personf-mea ' • - , , ' , ee.. m *a e, - venture, corp.* , * * , " * = e * * EB. "Place" includes, but is not limited to, theaters, dance halls, amphitheaters, auditoriums, stadiums, athletic pavilions and fields, baseball and athletic parks, circuses, side shows, swimming pools, outdoor amusement parks, and such attractions as merry-go-rounds, ferris wheels, dodge 'ems, roller coasters, and observation towers within the city limits. CF. "Subscription" means, in addition to its usual and ordinary meaning, annual membership dues or fees in an organization whose principal purpose is to present theatrical or musical performance for its members. G7---1!&IGGSSSer" means any-person-who-shall directly-or-Mdirootly puT-ohase or succeed to a business in any manner whatsoever; any person obligated to fulfill the terms of a any-contra- - e • e- e• e• ens is - 3.52.050 Administration, Collection and remittance of taxes. A. Collection and Remittance. Any person, including any municipal or quasi-municipal corporation),who receives any-payment for a taxableny admission charge-on,whi-oh-a tax is levied under this chapter shall collect the tax amount from the e- e' ••- 'a admission payer ment and shall-remit it the same to the finance director - e •e-e Persons collecting Tthe required tax fecitti-i €14e-be collected-under this chapter shall be deemed to hold it be held in trust by the person required to collect the same until remittanceed to th- - - e = ••e -e. B. Liability for Uncollected Tax Not Collected. Any person -* ' e - •- imposed under this chapter who fails to collect or remit the required tax under this chapter - = • -* -e *- e- e -•'• *a e *- - •• " a ••- • " : e - e=ee . , shall be liable to the city for the tax amount of such this-chapter-whether such failure is the result of their own act or the result of acts or conditions beyond the person's control. C. The City shall administer and collect the tax imposed by this chapter-shall-be administered and collected in accordance with ACC 3.62. C. Remittance to thc Finance Director. is paid by the person seeking admission to any place and shall be reported and remitted by-the person-r- a' '•* a tax--to-the-finanoe-Etirector4n-monthly-installments and .. am . - ee a -e. D. Remittance-May-beck-Rayment-e-r-romittanee-ef4he-tax-c-ollested may be e• e , *- e- , ••-• e , • •-• •e - .a a *a e-rson collecting the tax from . - fultand-correctamount ,E,--Return-Requireot.,-Any-person-receiving-any-payment-for-such-admission-shall-make am . _• -, .. .•e- • s -0 tax upon admiss,•*- a -• a - e e az e e- 'ed, and shall sie - a* a e a.- - e a -•- a S e a- aae • ; e e ASS a ae e e -* 'ea -e -ire verified annual returns from any person-receiving admission payments-setting-foFth-suck-adelitio * a z teern-n-ecessary to 11! . a 555 . 5 a aa a e e. 'a a' - a att, made and the tax is not co -- me, - = . a• - a e' * a- proceed in the-manner-p •eae ea A 3.52.070 Reports and remittances by owner. Whenever the applicant for a certificate of registration obtained for the purpose of operating or conducting a temporary or transitory amusement, entertainment or exhibition is not the owner, lessee or custodian of the building, lots or place where the amusement is to be conducted, the tax imposed by this chapter shall be reported and remitted as provided in ACC 3.52.060 by the person who is the owner, lessee or custodian if not paid by the person conducting the amusement, entertainment or exhibition. The applicant for a certificate of registration in any such case shall furnish to the clerk Director on the application form the name and address of the owner, lessee or custodian of the premises upon which the amusement is to be conducted, and such owner, lessee or custodian shall be notified by the clerk of the issuance of such certificate and of their joint liability for collection and remittance of such tax. : 1---Recor e e uty-of-every-pers n liable-for tesed-by-this-chapter4o-keep a. a* * *5 *** e e e az . a. , • • - es -.0 e e a. . ae,T. a- a e .• 'ea a .16 of this chapter for carrying out and enforcing the-payment, ce 'ea - a e as - "-a e 55 • 5 'ea 'a 5- ' - e - dtr for shall-proce-e •. _ - ►... .. - •- . •-- e-_►• __ = == -.' _ _ •: information-on-which to base-their estimate of the tax-due-As-soon as-the-finance base the assessment of any tax payable by any person who has failed or refused to .:. es-. e . •a ' . • • -•- w. • r .. a e -- . •_ total amount ofsu-• - - , -•- - •e , -•e • = -1-amount-s114-19e-paid - within 10 days from the date of such notice. time and in the amount specified by this chapter, the finance director shall add to any tax due, interest at the rate o : - :- . : - - •"onth or fraction thereof that the tax is unpaid. chapter s-_ : .e•-• 'e• - - e" _ -e - = _ 'e- , . -t all reasonable times - e•-- e - •• - - iof1-afl . e' e • •w. - e• - : ? Chapter 3.80 GAMBLING ACTIVITIES 3.80.020 State and City Licenses — Required. ->*; AA Any person, association or organization, required to obtain a State gambling license e ..••e '-: . _ _ shall u receipt thereof immediately file a copy of such license thereof with the chief of police upon receipt, and shall thereafter promptly notify the chief of police of any changes in - _ _ • _-- - - . - - the license status. B. On and after January 1, 1982, no person, firm or corporation shall engage in or carry on any business, occupation, act or privilege taxable under this chapter unless licensed by the City to do so under ACC Title 5_ 3.80.070 Administration and collection of tax. - - - Re:t"enrr. A. Exemption-From Tax arad-Re-tur-ra-Requirement-T-ax-payer-s-with-gross--ine-or ►e-of-iess -.- R:. taj :a:- -.e. _ • r.... 'u ..-• a.-- '-e e - BA. Payment of Tax Upon Filing Washington State Gambling Commission Report. Upon the filing of any report to the Washington State Gambling Commission of gambling moneys received, a taxpayer shall pay the taxes imposed by this chapter and file a duplicate copy of any such reports with the city finance director with the tax payment. C. Tax Return Filing and Payment Requirements. Taxpayers subject to the tax imposed-by this chapter shall r- . * _ w - e e . - e• - _ . e •. J • 1. Taxpayers with-gross into•-- - -:'•- e,e00 per month: the taxes imposed by this chapter shall be d. was-recei vied - 3 " e a - -': ows- e .,,. +: l - �•�. r v •. - .- - A -gust, September; Fourth quarter October, November, December. • _ e •. --• = ! e e• e- .,e. - e esc: unless subsection A of-this seotionaWties- the taxes imposed by this chapter shall-be-due-annuatly;aed paid-en-er-befor-e-clanuar 4-lat-ef-the-year-fellowiag-the--year-in--wh+oh-the-+Home was received. .. •._ .. e e -,"e • e .... - r-ight-to review a-nd-rea.sig. warranted by administra _ - - • e ,• az 44. . e ; e . -§ 1, 2002; Ord. 5013 § 2, 1997; Ord. 2883 § 5, 1975. Formerly 5714-0704 B. The tax imposed by this chapter shall be administered and collected in accordance with ACC 3.62. Chapter 3.84 TELEPHONE BUSINESS 3.84.010 Definitions. A. "Telephone business" means the business of providing access to a local telephone network, local telephone network switching service, toll service, cellular telephone service, or coin telephone services, or providing telephonic, video, data, or similar communication or transmission for hire, via a local telephone network, toll line or channel, or similar communication or transmission system, and as more fully defined in RCW 82.04.065. It includes cooperative or farmer line telephone companies or associations operating an exchange. "Telephone business" does not include the providing of competitive telephone service, nor the providing of cable television service, nor the providing of broadcast services by radio or television stations. B. "Cellular telephone service" is a two-way voice and data telephone/telecommunications system based in whole or substantially in part on wireless radio communications and which is not subject to regulation by the Washington Utilities and Transportation Commission (WUTC). This includes cellular mobile service. The definition of"cellular mobile service" includes other wireless radio communications services such as specialized mobile radio (SMR), personal communications services (PCS), and any other evolving wireless radio communications technology which accomplishes a purpose similar to cellular mobile service. C. "Competitive telephone service" means the providing by any person of telecommunications equipment, apparatus, or service related to that equipment or apparatus, such as repair or maintenance services, if the equipment or apparatus is of a type which can be provided by persons that are not subject to regulation as telephone companies under RCW Title 80, and for which a separate charge is made. Transmission of communication through cellular telephones is classified as "telephone business" in subsection A of this section rather than "competitive telephone service." _ • _ •-„ •• _ _ _ _ - - - - - ..e.- - received or not-)-by-reason-ef-the-investment of capital in the - - -5--- •, including-rentals, royafties;fees;er-other emolumonts, howeverddesigrnated-(-e d+ng e e.--e a as a- : a a. _ aeae • _._ - - a - - = --e -ea- or stocks and the l ke)-and-witiciou -any-E ed c-tion-on a.ccou C a -e a _ G *0-r . sold, the cost of materials used, labor costs, interest or discount paid, or any expense ED. "Network telephone service" means the providing by any person of access to a telephone network, telephone network switching service, toll service, or coin telephone service, or providing of telephonic, video, voice, data, or similar communication or transmission for hire, via a telephone network, toll line or channel, cable, microwave, or similar communication or transmission system. "Network telephone service" includes the provision of electronic transmitting to and from the site of an Internet service provider via a telephone network, toll line or channel, cable, microwave, or similar communication or transmitting system, without regard to whether such service is referred to as voice over Internet Protocol services. It also encompasses interstate service, including toll service, originating from or received on telecommunications equipment or apparatus in this state if the charge for the service is billed to a person in this state. "Network telephone service" does not include the providing of competitive telephone service, the providing of cable television service, or the providing of broadcast services by radio or television stations, nor the provision of internet service as defined in RCW 82.04.297, including the reception of dial-in connection provided at the site of the internet service provider. ER "Pager service" means service provided by means of an electronic device which has the ability to send or receive voice or digital messages transmitted through the local telephone network via satellite or any other form of voice or data transmission. FG. "Place of primary use" means the residential street address or the primary business street address of the customer and in both cases must be located within the licensed service area of the home service provider. G. "Telecommunications company" includes every corporation, company, association, joint stock association, partnership and person, their lessees, trustees or receivers appointed by any court whatsoever, and every city or town owning, operating or managing any facilities used to provide telecommunications for hire, sale, or resale to the general public within this state. H. "Telegraph business" means the business of providing telegraphic communication for hire. 3.84.050 Administration and collection of tax. Tax - • *' • •� The tax imposed by this chapter shall be administered and collected in accordance with ACC 3.62. A. Ex-rr r r r" r.r t. -, r. -r • -u-• . -.. i • - e e •r - e .. than $2,000 per calendar year that do not maintain a permanent •.erating location within the city are exempt from the tax and return- requirements eturnrequirements im e ••. _•, - -•61-P. , :..' ,.•.. . - :_ -rs subject to the tax imposed by this chapter shall record and report tax due on a city tax return form, and • -• - -et . -z- z. - 4... 'y ‘• y C•C • mr: ‘•;•• '••; ;• ". gi..;;• ^ ;qv ' • ; ' • s!Lo.Jopun onp )(el Aue pue `xel Lions Jo lunowe OLIT o wooiod EJ. o .Alleuod e xel Lions o pappe-eq !legs woLo. - ; - ap-ot-utu- ; pte-iinte-A.- ; - :- elu; pofqns uooeiedlee-ie-witlues-Jed-Auc j.! : •swrow Lions o)lew of oenteqs (Kim JaAedxel e jo xel°quo 6u! . - - - ..0 :qns pozpoLone Ainp • . . .. . ; .* .; - • .. * •• '4 • ' •• '4' • "•g . ; ;•• • • Teitilbed-91310901 02.0143't .z9,6 goien 6u!puo popod Lwow ocall 01-11-104 'Z961. 'QE ludv Aq opew oq Hugs ..lopunaloq opew TuowAed is. i au •D isitteweitnbeJ-ehoe-ostuttupe-ki-pewe-Hem •ponpool sent e.. -• •• • • -• •• ;•!Me ; • •• ; • • ejeitiO LIO Wei pue `Allenuue onp eq Heqs ieldeqo sito Aq pesodw! gexel. oLo. `selldde wipes sito 7-‘7• u0000sqns ssolun :no! JO LITLIOW 30d 000'0s o owoou! sea& Loim sJoAedxei 5 .-- : 4-Jequie ; ; y •• • ''; ; ,:• . ^ _1'1 C . • v ow ; 4,5 ; : " • - r* w ;• tier Jopenbis.qj :smooel-se-ele-spoped Aliepenia-uons 2-pe-Atese-k-sem owoou! oLogo!tim pound Apopenb Oto.Jo pue oq nue quow oto40 Aep Loollim eq. wojeq-Jo-uo-pied-pue-Leluewiteleul-Apepenio-utenp-eq-oetis-Jeldego-sito-Aq pesedwts.xel. ato :Lou;.. .; I; ; ; ex-eebuestil-ssejEt-ta. • -; • emeoet se `Joloaluo ooueug onp )(el 6u!puodsonoo oq Aed pue wro.o.: eq. owlegs Any money paid to the city of Auburn, Washington, through error or otherwise not in payment of the tax imposed or in excess of such tax shall, upon request of the taxpayer, be credited against any tax due or to become due from such taxpayer under this a e e. a •e a ee e A - . •••e e• e e Chapter 3.88 UTILITY SERVICES 3.88.035 Definitions. In construing the provisions of this chapter, except when otherwise plainly declared or a. a s .. e.• ma •a - •- e m '•e ea 'a• •a . a ea : _e A. "Electricity business" means the business of producing, transmitting, distributing, or selling electricity. B. "Gas distribution business" means the business of operating a plant or system for the production or distribution for hire or sale of gas, whether manufactured or natural. C. "Light and power business" means the business of operating a plant or system for the generation, production or distribution of electrical energy for hire or sale and/or for the wheeling of electricity for others. u G Y-c�reSS-n16F}17i-n a.a- a- - - m a- •g or accruing-from-the-sale-of tongi le proper y-or-ser-vice, and-r-eeeipts-finol4d-ing-allsums oarned-er---eharged;wl etho *,••e - a e . ae a m_ pre --e e" • .le-of-netesi-bends;-menages;or-other evidences of indebtedne'•s, or stocks and •- .e 3.88.060 Collection and administration of tax. The tax imposed by this chapter shall be administered and collected in accordance with ACC 3.62. e. . e a- _ •mama -: m .• - -- a- _:. a •. -ee■ - m _ a• a-citytax return form, and-shall-file the return and pay the cor-r-espending-ta-x-due-tthe city-f+nar+oe-direoter, as-fellows: A. Taxpayers with gro s income of less than $2,000 per calendar year that do not return-rea iire,'n-.• .. *as a m a e e R• -a.'m.. -`' B. Taxpayers with gross income of$20,000 per month or less: unless subsection A of this section applie,�the-taxes imposed-by-thisn4i apter-sh•all-be-r ly nd paid on or befo - - --- - - e ._ - - e _ '.: .. - '• .•• •'ch the income received,- C. eceived:C. Taxpayers with grooms income between $20,000 per month and $100,000 per month: ••- - u- ,.- e . r' e... -ee : •: . . • e e e _ •_ thirtieth day of the month after the end of th- e- - " ' :- 'e e - - .- -- -:■ - received. -• e . .. a e= e e - - -s follows: First quarter January, February, March; •s .. - Ae i Third quarter July, August, September; e. . • s. e e,- t e -•-e- .- A.• :.A e- h gross-incomeme exeeecli 4-00.g9 e ea ••=" -: •• - es imposed-by VIS IIV V/IVVVut E. Finance Director Reservation of Rights. The city finance director reserves the right e • '.-' '- =- -r tax return filing frequency on a case by case bass 3.88.070 Revenue records. records shall be-o*-- - duly-authorized subordinates,-for-verification of the tax returns or-for-the fixing-of-the-tax l -any-person-firm or corporation subject to this chat - : _ this chapter within 30 days after the due date thereof, there shall be added to such tax a pen. e :'.' -• •_ . --e. • e - • . -. . . _ - -e- . _ . unpa ,and-all-penult-est ereon, shall t consitut�,�ute-a debt to-the-o+ty-and-may-be-ceElestedd by-court proceedings;which-remedshah-be-ire-addition to all-other-remedies. 3.88.090 Tax -- Overpayments. A * u w.w�. a •♦ w.. w.m a • • • .... �. :. +-w a,c,.• ,.. w.w. •.• a u,.• :. .a.. f: ww.�. w•• -w . .- e eww ..a a ... e '*, . e • t. . : .:�.: .. t:'_ a♦ a w:w a a 4... .. • '�:. w!R � a a n a w 4:� _ w. _ �..