Chapter 3.81
BUSINESS AND OCCUPATION TAX ON PRIVATE COLLECTION AND DISPOSAL OF GARBAGE BUSINESS
Sections:
3.81.050 Records to be maintained for inspection.
3.81.010 Defined.
For purposes of this chapter, the term “private collection and disposal of garbage” means and includes any such services provided by an individual, firm or corporation other than the city. [Ord. 1450 § 9 (Exh. I), 2013.]
3.81.020 Tax imposed.
From and after September 12, 2010, there is levied a tax on the business of private garbage collection and garbage disposal service in the city. The tax shall be equal to 10 percent of the total gross revenues from the private collection and disposal of garbage. [Ord. 1450 § 9 (Exh. I), 2013; Ord. 1380 § 2, 2010; Ord. 1369 § 2, 2010; Ord. 1265 § 2, 2005; Ord. 1207 § 1, 2003. Formerly 3.88.010.]
3.81.030 Payment due dates.
The tax imposed by this chapter shall be due and payable monthly on or before the twentieth day of the month for the previous month’s collection and disposal services. In the event taxes due are less than $50.00 per month, the city may elect to put the customer on a quarterly billing basis. [Ord. 1450 § 9 (Exh. I), 2013; Ord. 1207 § 2, 2003. Formerly 3.88.020.]
3.81.040 Computation of tax.
In computing said tax, there shall be deducted from said gross operating revenues the following items:
A. The amount of credit losses and uncollectibles actually sustained by the taxpayer;
B. Amounts which the city is prohibited from taxing under the Constitution of the United States or the state of Washington;
C. Amounts derived by the taxpayer from the city of Leavenworth. [Ord. 1450 § 9 (Exh. I), 2013.]
3.81.050 Records to be maintained for inspection.
Each taxpayer shall keep records reflecting the amount of gross revenues, and such records shall be open at all reasonable times to the inspection of the city clerk-treasurer, and his/her authorized subordinates, for verification of the tax returns or for the fixing of the tax of a taxpayer who fails to make such returns. [Ord. 1450 § 9 (Exh. I), 2013; Ord. 1207 § 3, 2003. Formerly 3.88.030.]
3.81.060 Violation – Penalty.
If any person, firm or corporation subject to this chapter or any ordinance referred to herein shall fail to pay any tax required by this chapter or any other such ordinance within 30 days after the due date thereof, there shall be added to such tax a penalty of 20 percent of the amount of said tax, and any tax due under this chapter and unpaid, and all penalties thereon, shall constitute a debt to the city and may be collected by proceedings in the appropriate court, which remedies shall be in addition to any and all other remedies to which the city is entitled. [Ord. 1450 § 9 (Exh. I), 2013; Ord. 1369 § 6, 2010; Ord. 1265 § 9, 2005; Ord. 1207 § 4, 2003. Formerly 3.88.040.]
3.81.070 Overpayment.
Any money paid to the city through error or otherwise not in payment of the tax imposed hereby 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 hereunder or, upon the taxpayer’s ceasing to do business in the city, be refunded to the taxpayer. No credit or refund shall be granted for claimed error or otherwise for tax periods more than two years before written claim to the city. [Ord. 1450 § 9 (Exh. I), 2013.]
3.81.080 Annexations.
Whenever the boundaries of said city are extended by annexation, all persons, firms and corporations subject to this chapter will be provided copies of all annexation ordinances by the city of Leavenworth. [Ord. 1450 § 9 (Exh. I), 2013.]
3.81.090 Enforcement.
The city clerk-treasurer is authorized to adopt, publish and enforce, from time to time, such rules and regulations for the proper administration of this chapter as shall be necessary, and it shall be a violation of this chapter to violate or to fail to comply with any such rule or regulation lawfully promulgated hereunder. [Ord. 1450 § 9 (Exh. I), 2013.]