The Kennewick courier-reporter. [volume] (Kennewick, Wash.) 1939-1949, 1941-11-27
ORDINANCE NO. 1858

Inquire l.. B. Tussey. Palisades,
Wash. 32-37p
ORDINANCE NO. 1868
An Ordinance Relating to, and Pro-
viding for, the Licensing of Ger
tain Businesses, Occupations and
Privileges, Fixing the Amount of
License Fee Therefore, Providing
For the Collection Thereof And
Providing Penalties For the ViO-
latiOn of This Act
WHEREAS, the total revenues of
the City of KenneWick, from all
sources, are insufficient to defray
the necessary and legitimate ex-
penses of operation of the govern
ment of said City, and the Council
of said City has found and deter
mined that it is necessary, and in
the best interests of said City, and
of the taxpayers within, that licenses
be required and license fees collected
as in this act hereinafter provided,
NOW, THEREFORE, BE IT OR
DAMNED BY THE COUNCIL OF
THE CITY OF KFNNEWICK,
WASHINGTON:
Section /. EXERCISE OF REV
ENUE LICENSE POWERS: The
provisions of this ordinance shall
be deemed an exercise of the power
of the City of Kennewick to license
for revenue
Seton 2. DEFINITIONS: In con-
STRUNG the provisions of this ordi-
nance, save when otherwise plain
ly declared or clearly apparent from
the context, the following definitions
shall be applied:
,(a) Gross Income: The value pro-
ceeding or accruing from the sale
of tangible property or service, and
receipts by reason of the investment
of capital in the business engaged
in, including rentals, royalties, fees
or other emolumentS, however deS-
ignated Excluding receipts or pro-
. ceeds from the use or sale of real
property or any interest therein
and proceeds from the sale of notes.
bonds, mortgages, or other evidences
of Indebtedness, or stock and the
like) and without any deduction on
account of the cost of the property
sold, the cost of materials used, Ia
Dor costs, interest or discount paid
or any expense whatsoever, and
without any deduction on account OF
/ losses.
(b) PERSON OR PERSONS: Per-
sons of either sex, firms, copartner-
ships, corpora tons and other associ-
ations of natural persons whether
acting by themselves or by servant
agents or employees.
(c) TAXPAYER: Any person il
able to the license fee or tax i'm
posed by this ordinance.
(d) TAX YEAR OR TAXABLE
YEAR: The year commencing jan
uary LIST and ending ON the last day
of December of the same year, or
in lieu thereof, the taxpayers fis-
cal year when permission is OBJ
tanned from the City Clerk to use
the same as the tax period.
(e) Telephone: The term tele.
phone used herein shall mean every
primary station and shall exclude
extensions.
Section 3. OCCUPATION IL
CENSE" REQUIRED: After the
taking effect of this ordinance nc
person shall engage in or carry on
any business, occupation, pursuit OF
privilege for which a license fee OF
tax is imposed by this ordinance
! without having first obtained, and
being holder of, a valid and subsist-
ing license so to do, to be known as
an Occupation License"
Any person engaging in, or carry
ing on, more than one such business
occupation, pursuit or privilege
shall pay the license tax so impoS-
ed upon each of the same.
Any taxpayer who engages in, OF
carries on, any business subject to
: tax hereunder without having his
-tOccupad icu License" so to do
shall he guilty of violation of this
ordinance for each day during
which the business is so engaged In
or carried on, and any taxpayer who
fails or refuses to pay the license
fee or tax or any part thereof on OF
before the due date shall be deemed
to be operating without having his
license so to do.
Section 4. LICENSE TAX YEAR:
All Occupation Licenses" shall be
for the tax year for which issued
and shall expire at the end of such
tax year.
Such Occupation License" and
the fee or tax therefor hereby i'm
posed shall be for the year COM
mencing January 1st and ending on
the last day of December of the
same year; Provided, however. that
if the taxpayer in transacting his
business keeps the books rejecting
the same for fiscal year not based
on the calendar year, he may, with
the assent Of the City Clerk obtain
his license for the period of his cur
rent fiscal year which shall be
deemed his tax year, and pay the
fee or tax computed upon his gross
income made during his fiscal year
(neXt preceding his tax year) cover
ing his accounting period as shown
by the method of keeping the books
of the business.
Section S. OCCUPATIONS SUB
JECT TO TAX-AMOUNT: There
are hereby levied upon and shall be
collected from the persons on ac-
count of the business activities an
nual license fees or occupation taxes