Chapter 3.25
SEAFOOD PRODUCT TAX
Sections:
3.25.040 Tax to be computed and paid quarterly – Exceptions.
3.25.050 Administration and collection.
3.25.070 Failure to make timely payment of tax or fee.
3.25.080 Notice of intention to engage in activity to be filed.
3.25.100 Overpayment and underpayment of tax.
3.25.110 Failure to make return.
3.25.120 Tax additional to others.
3.25.130 City clerk-treasurer to make rules.
3.25.140 Taxes, penalties and fees constitute debt to municipality.
3.25.150 Limitation on right to recovery.
3.25.010 Purpose.
The provisions of this chapter are intended to be an exercise of the city’s power to impose an excise tax for regulation and revenue as provided in RCW 35A.82.020. The excise tax in this chapter is intended to apply to the landing of seafood products, for commercial purposes, at the city docks and piers. (Ord. 1151 § 1, 1989).
3.25.020 Definitions.
A. “Seafood products” shall have its usual meaning and should include, but not be limited to, fish, crab, clams, shrimp or oysters.
B. City Docks, Piers and Moorage or Setting Facilities. Anyone buying fish, crab, clams, shrimp or oysters from the city docks or vessels moored or wharfed to the city docks shall be subject to the provisions of this chapter.
C. “Landing” means the landing of seafood products for commercial purposes across the city docks.
D. “Transfer” shall include, but not be limited to, the movement of seafood products for commercial purposes by hand or machine. (Ord. 1151 § 2, 1989).
3.25.030 Levy rate.
An excise tax shall be levied and paid to the city for the landing of seafood products at the city docks. The rate of this tax shall be $0.03 per pound of seafood landed. The rate shall be $0.05 per pound of seafood landed, plus hoist rent, if a fish hoist is used to land the seafood products after the leasee has relinquished the hoist back to the city or if, and when, they decide to stop buying. Said levy rate may be amended by the city council at any time by resolution. (Ord. 1151 § 3, 1989).
3.25.040 Tax to be computed and paid quarterly – Exceptions.
Each of the various taxes imposed by this chapter shall be computed on the basis of activity during each calendar quarter year, shall be due and payable in quarterly installments, and remittance therefor, together with return forms, shall be made to the city on or before the last day of the month next succeeding the quarterly period in which the tax accrued, that is, on January 31st, April 30th, July 31st, and October 31st of each year; provided, that the following exceptions to this payment schedule shall be allowed, or required:
A. Except as provided in subsection (B) of this section, whenever any person, association or organization taxable hereunder conducting or operating a taxable activity on a regular basis discontinues operation of that taxable activity for a period of more than three consecutive weeks, or quits business, sells out, or otherwise disposes of its business, or terminates the business, any tax due hereunder shall become due and payable, and such taxpayer shall, within 10 days thereafter, make a return and pay the tax due.
B. Whenever it appears to the city clerk-treasurer that the collection of taxes from any person, association or organization may be in jeopardy, the city clerk-treasurer, after not less than 30 days’ notice to the taxpayer, is authorized to require that taxpayer to remit taxes and returns at such shorter intervals than quarterly or annually as the city clerk-treasurer shall deem appropriate under the circumstances. (Ord. 1151 § 4, 1989).
3.25.050 Administration and collection.
Administration and collection of the various taxes imposed by this chapter shall be the responsibility of the city clerk-treasurer. The taxpayer shall be required to swear and affirm that the information given in the return is true, accurate and complete.
The city clerk-treasurer is authorized, but not required, to mail to taxpayers forms for returns. Failure of the taxpayer to receive such a form shall not excuse a taxpayer from making the return and timely paying all taxes due. The city clerk-treasurer shall make forms available to the public in reasonable numbers in that office during regular business hours. (Ord. 1151 § 5, 1989).
3.25.060 Method of payment.
Taxes payable thereunder shall be remitted to the city clerk-treasurer on or before the time required by bank draft, certified check, cashier’s check, personal check, money order, or in 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 clerk-treasurer be an acquittance or discharge of the tax unless the amount paid is the full amount due. The return shall be filed in the office of the city clerk-treasurer after notation by that office upon the return of the amount actually received from the taxpayer. (Ord. 1151 § 6, 1989).
3.25.070 Failure to make timely payment of tax or fee.
If full payment of any tax or fee due under this chapter is not received by the city clerk-treasurer on or before the date due, there shall be added to the amount due a penalty fee as follows:
|
1 |
– 10 days late |
: 5 percent of tax due |
|
11 |
– 20 days late |
: 10 percent of tax due |
|
21 |
– 31 days late |
: 15 percent of tax due |
|
32 |
– 60 days late |
: 20 percent of tax due |
but in no event shall the penalty amount be less than $25.00. In addition to this penalty, the city clerk-treasurer may charge the taxpayer interest of one percent of all taxes and fees due for each 30‑day period, or portion thereof, that said amounts are past due.
Failure to make payment in full of all tax amounts, and penalties, within 60 days following the day the tax amount initially became due shall be both a civil and a criminal violation of this section. (Ord. 1151 § 7, 1989).
3.25.080 Notice of intention to engage in activity to be filed.
In order that the city may identify those persons who are subject to taxation under this chapter, each person, association or organization shall file with the city clerk-treasurer a sworn declaration of intent to conduct an activity taxable under the ordinance codified in this chapter upon a form to be prescribed by the city clerk-treasurer. The filing shall be made not later than 10 days prior to conducting or operating the taxable activity. No fee shall be charged for such filing, which is not for the purpose of regulation of this activity but for the purposes of administration of the taxing ordinance codified in this chapter only.
Failure to timely file shall not excuse any person, association or organization from any tax liability. (Ord. 1151 § 8, 1989).
3.25.090 Records required.
Each person, association, or organization engaging in an activity taxable under this chapter shall maintain records respecting that activity which truly, completely and accurately disclose all information necessary to determine the taxpayer’s tax liability hereunder during each base tax period. Such records shall be kept and maintained for a period of not less than three years. In addition, all information and items required by the Washington State Internal Revenue Service respecting taxation shall be kept and maintained for the periods required by those agencies.
All books, records and other items required to be kept and maintained under this section shall be subject to, and immediately made available for, inspection and audit at any time, with or without notice, at the place where such records are kept; upon demand by the city clerk-treasurer or her designees, for the purpose of enforcing the provisions of the taxing ordinance codified in this chapter.
Where a taxpayer does not keep all of the books, records or items required to be kept or maintained under this section in this jurisdiction so that the city clerk-treasurer may examine them conveniently, the taxpayer shall either:
A. Produce all of the required books, records or items within this jurisdiction for such inspection within seven days following a request of the local official that he do so; or
B. Bear the actual cost of inspection by the city clerk-treasurer or her designee, at the location at which such books, records or items are located; provided, that a taxpayer choosing to bear these costs shall pay in advance to the city clerk-treasurer the estimated cost thereof, including but not limited to round trip fare by the most rapid means, lodging, meals, and incidental expenses. The actual amount due, or to be refunded, for expenses shall be determined following said examination of the records.
A taxpayer who fails, neglects or refuses to produce such books and records either within or without this jurisdiction, in addition to being subject to other civil and criminal penalties provided by this chapter, shall be subject to a jeopardy fee or tax assessment by the city clerk-treasurer.
This penalty fee or jeopardy assessment shall be deemed prima facie correct and shall be the amount of fee or tax owing the city clerk-treasurer by the taxpayer unless he can prove otherwise by competent evidence. The taxpayer shall be notified by mail by the city clerk-treasurer of the amount of tax so determined by jeopardy assessment, together with any penalty and/or interest, and the total of such amounts shall thereupon become immediately due and payable. (Ord. 1151 § 9, 1989).
3.25.100 Overpayment and underpayment of tax.
If, upon application by the taxpayer for a refund or for an audit of his records, or upon any examination of the returns or records of any taxpayer, it is determined by the city clerk-treasurer that within three years immediately preceding receipt by the city clerk-treasurer of the application by the taxpayer for a refund, or an audit, or in the absence of such an application, within the three years immediately preceding the commencement by the city clerk-treasurer of such examination:
A. A tax or other fee has been paid in excess of that properly due, the total excess paid over all amounts due to the city, within such period of three years, shall be credited to the taxpayer’s account or shall be credited to the taxpayer at the taxpayer’s option. No refund or credit shall be allowed with respect to the city clerk-treasurer more than three years before the date of such application or examination.
B. A tax or other fee has been paid which is less than that properly due, or no tax or other fee has been paid, the city clerk-treasurer shall mail a statement to the taxpayer showing the balance due, including the tax amount or penalty assessments and fees, and it shall be a separate, additional violation of this chapter, both civil and criminal, if the taxpayer fails to make payment in full within 10 calendar days of such mailing. (Ord. 1151 § 10, 1989).
3.25.110 Failure to make return.
If any taxpayer fails, neglects or refuses to make and file his return as and when required under this chapter, the city clerk-treasurer is authorized to determine the amount of tax payable, together with any penalty and/or interest assessed under the provisions of this chapter, and by mail to notify such taxpayer of the amount so determined, which amount shall therefore become the tax and penalty and/or interest and shall become immediately due and payable. (Ord. 1151 § 11, 1989).
3.25.120 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. 1151 § 12, 1989).
3.25.130 City clerk-treasurer to make rules.
The city clerk-treasurer shall have the power, and it shall be the duty of the city clerk-treasurer, from time to time, to adopt, publish and enforce rules and regulations not inconsistent with this chapter or with superior law, for the purpose of carrying out the provisions hereof, and it shall be unlawful to violate or fail to comply with any such rule or regulation. (Ord. 1151 § 13, 1989).
3.25.140 Taxes, penalties and fees constitute debt to municipality.
Any tax due and unpaid under this chapter and all penalties or fees shall constitute a debt to the city, a municipal corporation, 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. (Ord. 1151 § 14, 1989).
3.25.150 Limitation on right to recovery.
The right of recovery by the city from the taxpayer for any tax provided hereunder shall be outlawed after the expiration of three calendar years from the date said tax became due. The right of recovery against the city because of overpayment of tax by any taxpayer shall be outlawed after the expiration of three calendar years from the date such payment was made. (Ord. 1151 § 15, 1989).
3.25.160 Violation – Penalty.
Any person violating or failing to comply with any of the provisions of this chapter or any lawful rule or regulation adopted by the city clerk-treasurer pursuant thereto, upon conviction thereof, shall be punished by a fine in any sum not to exceed $300.00, or by imprisonment in the Pacific County jail for a term not exceeding 90 days, or by both such fine and imprisonment.
Any taxpayer who engages in, or carries on, any activity subject to a tax hereunder without having complied with the provisions of this chapter shall be guilty of a violation of this chapter for each day during which the activity is carried on. (Ord. 1151 § 16, 1989).