Chapter 3.11


3.11.010    Definition.

3.11.020    Tax levied.

3.11.030    Tax collected by the finance department.

3.11.040    Payment to be made monthly.

3.11.050    Failure to make timely payment of tax – Penalty.

3.11.060    Records required.

3.11.070    Tax additional to others.

3.11.075    Violations, penalty.

3.11.080    Tax revenue to be used for street maintenance and construction.

3.11.010 Definition.

Gasoline to be taxed is motor vehicle fuel or special fuel as defined by Chapters 82.36 and 82.38 RCW as adopted and amended. (Ord. 2035 § 1, 1991)

3.11.020 Tax levied.

In accordance with the provisions of RCW Title 82, there is levied a tax of one cent per gallon on the sale of gasoline, as defined in BMC 3.11.010, within the corporate limits of the city. The entire proceeds of the tax imposed by this chapter, less amounts deducted by the city for administration and collection expenses, if any, shall be used solely for the purposes of street maintenance and construction; provided, however, that the city shall not impose a tax on fuel dispensed exclusively for marine use by marine fuel purveyors located on navigable waters within the city limits of Blaine. (Ord. 2346 § 1, 1997; Ord. 2035 § 1, 1991)

3.11.030 Tax collected by the finance department.

A. The administration and collection of the tax imposed by this chapter shall be by the finance department of the city. Remittance of the amount due shall be prescribed and provided by the finance department. The taxpayer shall be required to swear and affirm that the information given on the return is true and correct.

B. The city may adopt from time to time such rules and regulations as may be reasonable and necessary to enable the collection of the tax imposed herein. (Ord. 2035 § 1, 1991)

3.11.040 Payment to be made monthly.

The taxes imposed by this chapter shall be computed and remitted to the city along with the required form on the basis of the activity during each calendar month and shall be due and payable by the twenty-fifth day of the following month, by bank draft, certified check, cashiers’ check, personal check, money order or cash. If payment is made by draft or check, the tax shall not be deemed paid until the draft or check is honored in the usual course of business; nor shall the acceptance of any sum by the city be an acquittance or discharge of the tax unless the amount paid is the full amount due. (Ord. 2035 § 1, 1991)

3.11.050 Failure to make timely payment of tax – Penalty.

A. If full payment of any tax or fee due under this chapter is not received by the city on or before the date due, there shall be added to the amount due a penalty of 10 percent, but in no event shall the amount be less than $5.00.

B. Failure to make payment in full of all tax amounts, and penalties, within 10 days following the date the tax amount initially became due shall be a violation of this section and shall constitute a debt to the city and may be collected by court proceedings the same as any other debt in like amount which shall be in addition to all other existing remedies. The city of Blaine is further authorized to file a lien against the property of the debtor. In addition to all other penalties provided for in this chapter and in this code, the city shall be entitled to reasonable attorney’s fees for all efforts associated with collecting these taxes.

C. Personal Guarantee. Prior to the issuance of a business license to any business entity of any form whatsoever, the business entity shall guarantee the payment of all local taxes, both in the name of the business entity and personally, in the name of the principal parties who either own and/or run the business. A license shall not be issued until the guarantees are received. If the business is transferred, the business owner shall be responsible for informing the transferee of the requirement of this section. If the transferee fails to sign and/or fails to execute a personal guarantee, then the transferor shall continue to be personally liable for the tax. (Ord. 2268 § 1, 1996; Ord. 2256 § 1, 1996; Ord. 2035 § 1, 1991)

3.11.060 Records required.

A. Each business engaged in the sale of gasoline, as defined in BMC 3.11.010, shall maintain records regarding the sale of gasoline which truly, completely and accurately disclose all information necessary to determine the tax liability hereunder during each tax period (month). Such records shall be kept and maintained for a period of not less than three years.

B. All books and records kept in accordance with this section shall be subject to, and made available for, inspection and audit at any time upon demand by the finance department of the city for the purpose of enforcing the provisions of this chapter.

C. The monthly report may be submitted to the city along with the form for the payment of taxes. (Ord. 2035 § 1, 1991)

3.11.070 Tax additional to others.

The tax herein levied shall be additional to any license fee or tax imposed or levied under any law or any other ordinance of the city, except as herein otherwise expressly provided. (Ord. 2035 § 1, 1991)

3.11.075 Violations, penalty.

It is unlawful for any person to fail or refuse to make returns or to file notices as are required by this chapter and/or this code. It is further unlawful for any person to fail or refuse to file or pay the tax when due. Any person convicted of a violation of any of the terms of this chapter and/or of this code may be imprisoned for a period of 90 days or pay a fine, the sum not to exceed $1,500, or both. BMC 1.28.020 shall also apply resulting in revocation of the violator’s business license upon failure to timely make returns or file notices required by this chapter. These penalties are in addition to any and all other penalties provided for in this code and/or in this chapter. (Ord. 2256 § 2, 1996)

3.11.080 Tax revenue to be used for street maintenance and construction.

The revenue collected pursuant to this chapter shall be used for the maintenance and construction of streets within the city. (Ord. 2035 § 1, 1991)