Chapter 5.48
GARBAGE COLLECTION
TAX*

Sections:

5.48.010    Garbage collection tax imposed.

5.48.020    Conditions and records requirements for subject businesses.

5.48.030    Violations/appeals.

*Prior legislation: Ords. 1691, 1654, 1596, 1535, 547.

5.48.010 Garbage collection tax imposed.

There is levied and shall be collected upon every person engaged in or carrying on the business of garbage collection service within the city a tax equal to 6.0 percent of the total gross income derived from such business conducted within the city. This payment shall be made on a quarterly basis, and shall be due and payable on the date indicated by the statement. (Ord. 1811 § 1 (part), 1994).

5.48.020 Conditions and records requirements for subject businesses.

Every person or entity that engages in the garbage collection business within the city shall also be subject to the same provisions that have been applied to an occupation tax, that are listed in the following sections of the Redmond Municipal Code as they now appear or are hereafter amended:

(1) 5.44.030;

(2) 5.44.060;

(3) 5.44.070;

(4) 5.44.080;

(5) 5.44.100;

(6) 5.44.110;

(7) 5.44.120;

(8) 5.44.130;

(9) 5.44.140;

(10) 5.44.150;

(11) 5.44.170;

(12) 5.44.190; and

(13) 5.44.200. (Ord. 1811 § 1 (part), 1994).

5.48.030 Violations/appeals.

Any person violating any provision of this chapter shall, upon conviction thereof, be punished as provided in Section 1.01.110.

Any taxpayer who engages in or carries on any business subject to the tax hereunder, and fails or refuses to pay the tax or any part thereof on or before the due date shall be operating in violation of this chapter.

For each payment due, when such payment is not made by the due date, it shall be subject to the provisions set out in Section 5.44.180.

Any taxpayer aggrieved by the amount of the tax found by the City Clerk to be required under this provision, or by any decision of the City Clerk in the enforcement and administration of this chapter, may appeal the matter subject to the provisions set out in Section 5.44.210. (Ord. 1811 § 1 (part), 1994).