HomeMy WebLinkAboutO-2533 - Adds Sec. 3.64.170, 3.64.180 and 3.64.190, utilities tax (3.64)~
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CITY OF MARYSVILLE {)MA.'-::;-.A1L
Marysville,Washington U
ORDINANCE NOJ$33
AN ORDINANCE OF THE CITY OF MARYSVILLE AMENDING MARYSVILLE
MUNICIPAL CODE CHAPTER 3.64 TITLED UTILITIES TAX BY ADDING SECTIONS
RELATING TO TAX PAYER RECORD KEEPING, INSPECTION AND AUDIT,
PENALTIES FOR DELINQUENT PAYMENTS, AND INTEREST CHARGES ON UNPAID
BALANCES AND PENALTIES FOR DELINQUENT UTILITY TAXES.
WHEREAS,it is in the best interest of the citizens of Marysville that any tax levied by the City is
appropriately collected; and
WHEREAS,Marysville Municipal Code Chapter 3.64 does not provide for the inspection and
audit of taxpayer records regarding levied utility taxes, and there is a need for the City to inspect and audit
taxpayer records regarding levied utility taxes; and
WHEREAS,Marysville Municipal Code Chapter 3.64 does not provide for a penalty for
delinquent utility taxes and there is a need for the imposition of a penalty for delinquent utility taxes;
WHEREAS,Marysville Municipal Code Chapter 3.64 does not provide for interest payments on
delinquent utility taxes and there is a need for interest payments to be assessed on delinquent utility taxes;
and
NOW,THEREFORE,THE CITY COUNCIL OF THE CITY OF MARYSVILLE,
WASHINGTON DO ORDAIN AS FOLLOWS:
Section 1.A new section is added to MMC 3.64 titled Taxpayer Record keeping, Inspection and
Audit of Taxpayer Records and reads as follows:
Taxpayer Record Keeping, Inspection and Audit of Taxpayer Records.
Each taxpayer shall keep records for up to six years reflecting the amount of his or her gross operating
revenues on services within the city. Such records shall be open at all reasonable times for inspection and
audit by the Finance Director or his or her duly authorized designee for verification of tax returns or for
the filing of the tax of a taxpayer who fail to make a return as required by law,
Section 2.A new section is added to MMC 3.64 titled PenallYfor Delinquent Payment and reads as
follows:
Penalty for Delinquent Payment
If any person,firm or corporation subject to this tax fails to pay any tax required by this chapter 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 chapter 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.
/wpf/mv/ord.Ullity Tax Ordinance Amendment I
Section 3.A new section is added to MMC 3.64 titled Interest Charge for Delinquent Taxes and
Penalties and reads as follows:
Interest Charge for Delinquent Taxes and Penalties
If any taxpayer fails, neglects or refuses to make its return as and when required herein the designated
official 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 MMC Sections 3.64.020, 3.64.030, and 3.64.040 until paid.
Section 4.Severability.
If any section,subsection,sentence, clause, phrase or word of this ordinance should be held to be invalid
or unconstitutional by a court of competent jurisdiction,such invalidity or unconstitutionality thereof
shall not affect the validity or constitutionality of any other section,subsection,sentence, clause, phrase
or word of this ordinance
PASSED by the City Council and APPROVED by the Mayor this /;j:A day Of~,2004.
CITY OF MARYSVILLE
B~~
DENNIS KENDALL,MAYOR
ATTEST:
Approved as to form:
BY~CW
"GRANT K.WEED,CITY ATTORNEY
Date of Publication:7/;'f/oi,
Effective Date (5 days after publication):71/9/0i
Iwpf/mv/ord.Utlity Tax Ordinance Amendment 2