Chapter 4.70
GASOLINE TAX
Sections:
4.70.060 Delinquent payment of tax—Penalty.
4.70.100 Recovery of attorney’s fee.
4.70.010 Levied.
There shall be levied upon and shall be collected from and paid as provided in this chapter a tax of one cent per gallon on the retail sale of gasoline within the city limits. (Ord. 1051 § 1, 1991)
4.70.020 Gasoline defined.
Gasoline to be taxed under this chapter is motor vehicle fuel or special fuel as defined by Chapters 82.36 and 82.38of RCW as now existing or as may hereinafter be amended. (Ord. 1051 § 2, 1991)
4.70.030 Purpose.
The gross proceeds of the tax collected under 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 within the Sumas city limits. (Ord. 1051 § 3, 1991)
4.70.040 Collection of tax.
The administration and collection of tax imposed by this chapter shall be coordinated by the Sumas city clerk-treasurer or such other departments as may be designated by the clerk-treasurer. Remittance of the amount due shall be accompanied by a completed tax return form as maybe described and provided by the Sumas city clerk-treasurer.
Tax may be collected at least quarterly but, in any event, not more frequently than monthly. The taxpayer shall be required to swear and affirm that the information given on the return is true and correct. The city, through the clerk-treasurer’s office, may adopt from time to time such rules and regulations as may be reasonable and necessary to enable the collection of the gas tax as anticipated herein. (Ord. 1051 § 4, 1991)
4.70.050 Payment.
The taxes imposed by this chapter, based on the retail sales of gasoline in each calendar month, shall be recorded, computed and remitted on the form provided by the city for each month on or before the twentieth day of the month following the month in which the sales were made, hereinafter referred to as the “remittance date.” If payment has not been remitted by the twenty-fifth, penalties and interest shall be added. Taxes levied under this chapter for each month’s gasoline sales shall be due on or before said remittance date. The taxpayer shall be required to swear and affirm that the information given on the completed tax return for a given month is true and correct. If the payment of the tax is made by draft or check, the tax shall not be accepted as 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 owing unless the amount paid is the full amount due. (Ord. 1219, 1997; Ord. 1153, 1995; Ord. 1148 § 1, 1995: Ord. 1051 § 5, 1991)
4.70.060 Delinquent 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 remittance date as specified in Section 4.70.050, there shall be added to the amount due a penalty of twenty percent of the delinquent amount.
(b) In addition to the penalty as assessed above, the sum of the tax delinquency and the penalty assessed thereto, shall bear simple interest at the rate of eighteen percent per year compounded annually commencing as of the first day of month following the remittance date. This interest shall be computed on minimum monthly intervals and any portion of a month’s delinquency shall be considered as a full month delinquent, for the purposes of computing interest owing hereunder.
(c) Failure to make payment in full of all tax amounts and penalties within thirty days following the due date shall be a violation of this section and shall constitute a debt of the city and may be collected by court proceeding the same as any other delinquent debt owed to the city. This remedy shall be in addition to other existing legal remedies available to the city. (Ord. 1148 § 2, 1995: Ord. 1051 § 6, 1991)
4.70.070 Records required.
(a) Each business engaged in the sale of gasoline, as defined in section 4.70.020, 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. 1051 § 7, 1991)
4.70.080 Gas tax lien.
The city reserves the right to file a lien with the Whatcom County auditor for any delinquent taxes and penalties accruing under this chapter against the real property and improvements thereon where the delinquent tax payer’s business incurring the tax is located. Once a tax delinquency and penalties hereunder have been reduced to judgment and a lien filed therefor as provided for herein, the resulting gas tax lien may be enforced in accordance with the priorities and procedures for the enforcement of judgment liens as provided under the laws of the state of Washington. (Ord. 1148 § 3, 1995: Ord. 1051 § 8, 1991)
4.70.090 Other taxes.
The tax levied in this chapter 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. 1051 § 9, 1991)
4.70.100 Recovery of attorney’s fee.
In any action or suit authorized or brought under this chapter, the city, if it prevails, shall recover a reasonable attorney’s fee to be set by the court, in addition to its costs and disbursements. (Ord. 1170 § 1, 1995)