Division I. Taxation1
Chapter 3.05
TAXATION GENERALLY
Sections:
3.05.030 Failure to make returns or to pay the tax in full.
3.05.040 Penalty for delinquent payment.
3.05.070 Appeal to hearing examiner.
3.05.010 Definitions.
The definitions in this section apply throughout this title unless the context clearly requires otherwise. Terms not defined here are defined according to FWRC 1.05.020.
“Director” means the management services director or other person designated by the mayor.
(Ord. No. 10-669, § 21, 9-21-10; Ord. No. 09-600, § 14, 1-6-09; Ord. No. 02-432, § 1, 11-19-02. Code 2001 § 14-131.)
3.05.020 Administration.
The director or designee has the authority to adopt rules and regulations to carry out the provisions of this title and has the authority to administer and enforce this title and any such rules and regulations. It is unlawful to violate or fail to comply with any provision of this title or any such rule or regulation.
(Ord. No. 09-597, § 35, 1-6-09; Ord. No. 02-432, § 1, 11-19-02. Code 2001 § 14-132.)
3.05.030 Failure to make returns or to pay the tax in full.
If any person fails, neglects or refuses to make its return as and when required herein, the director is authorized to determine the amount of tax payable, and by mail to notify such taxpayer of the amount so determined. The amount so fixed shall thereupon be the tax and be immediately due and payable, together with penalty and interest. Delinquent taxes, including any penalty and interest, are subject to an interest charge of 12 percent per year on any unpaid balance from the date the tax became due as provided in this title until paid.
(Ord. No. 02-432, § 1, 11-19-02. Code 2001 § 14-133.)
3.05.040 Penalty for delinquent payment.
If any person subject to this tax fails to pay any tax required by this title within 15 days after the due date thereof, there shall be added to such tax a penalty of 10 percent of the amount of such tax, and any tax due under this title which is unpaid and all penalties thereon shall constitute a debt to the city and may be collected by court proceedings, which remedy shall be in addition to all other remedies.
(Ord. No. 02-432, § 1, 11-19-02. Code 2001 § 14-134.)
3.05.050 Overpayment of tax.
Any money paid to the city through error, or otherwise not in payment of the tax imposed by this title, or in excess of such tax, shall, upon appropriate proof provided by the taxpayer and approved by the director, be credited against any tax due or to become due from such taxpayer hereunder, or, upon the taxpayer ceasing to do business in the city, be refunded to the taxpayer.
(Ord. No. 02-432, § 1, 11-19-02. Code 2001 § 14-135.)
3.05.070 Appeal to hearing examiner.
Any taxpayer aggrieved by the amount of the fee or tax determined by the director to be due under the provisions of this title may appeal such determination to the city hearing examiner as provided in process IV of FWRC Title 19, Zoning and Development Code. Pending a hearing, a taxpayer may withhold the fee or tax determined by the director. If the tax or fee is withheld, the taxpayer shall pay such amount to the city with interest from the date the amount was withheld. The director shall periodically set the applicable interest rate for withholding.
(Ord. No. 09-594, § 9, 1-6-09; Ord. No. 02-432, § 1, 11-19-02. Code 2001 § 14-137.)
Cross reference: Development impact mitigation and fees, FWRC Title 19, Division III.
State law references: Taxation, excise taxes, RCW 35A.82.010; property taxes, ad valorem taxes, RCW 35A.84.010 et seq.