The Kennewick courier-reporter. [volume] (Kennewick, Wash.) 1939-1949, 1941-11-27

(WASd.1 CoOft1Ett-tSErS ,ftt5N
hereafter; provided however that the
minimum fee or tax shall not be less
than $4,000 per tax year.
(b) Upon every person engaged IN
or carrying ON the business of SELL
ing or furnishing water for domestic
or industrial consumption a fee or
tax equal to 2 percent Of the total
gross income from such business in
the City during his fiscal year next
preceding the tax year for which
the license is required; provided,
however, that the minimum fee or
tax shall not he less than $4,000 per
year.
(c) Upon every person engaged in
or carrying on the business of sell
ing or furnishing electric light and
power, or electrical energy, fee or
tax equal to 2%o' of the total gross
income from such business in the
City during his fiscal year next
! preceding the tax year for which
the license is required; provided,
however, that the minimum fee or
tax shall not be less than $4,000 per
tax year.
Section 6. EXCEPTIONS AND
DEDUCTIONS: There shall be ex-
cepted and deducted from the total
gross income upon which the license
fee or tax is computed (and before
the computation of the taX) so much
thereof as is derived from trans
actions in interstate or foreign
commerce, or from business done
! for the government of the United
States, the State of Washington, or
the City of Kennewick, as excise
taxes or imposed upon the sale or
distribution of property or services.
Nothing in this ordinance shall
be construed as requiring a license,
or the payment of license fee or
tax, or the doing of any act, which
would constitute an unlawful bur-
den or interference in violation of
| the Constitution or laws of the
United States, or which would not be
consistent with the Constitution or
laws of the State of washington.
Any person subject to the payment
of a license fee or tax under the
provisions of any ordinance of the
City, other than this, on account
of engaging in any activity for which
he is liable to tax hereunder, may
deduct the amount of such fee or
Ltax imposed by this ordinance on
account of such activity except
when the tax herein imposed is paid
by the customer, but such person
shall nevertheless, in the manner
herein provided for, apply for and
procure an Occupation License"
Section z. APPLICATION OR RE-
TURN FOR LICENSE: On or be-
fore the first day of each tax year,
every taxpayer shall apply to the
City Clerk for an Occupation Lii
cense' upon blanks or forms of re-
turn to be prepared and provided by
said clerk requesting such informa-
ton as may be necessary to enable
the clerk to arrive at the lawful
amount of the fee or tax. The tax
payer shall, in a. legible manner,
write in such blank or form of re-
turn the information required and
shall sign the same by affidavit at
the foot thereof, shall swear or at
firm that the Information therein
given is full and true and that he
knows the same to be so.
Every such application or return
shall be accompanied by a remit
lance by bank draft, certified check.
cashiers check or money order, pay
able to the City Treasurer, or In
cash, in the amount of the tax or fee
or installment thereof required by
the provisions hereof, and such re-
turns and payment shall be made
on or before the 10th day Of such
tax year.
If the applicant be a partnership
the application or return must be
made by one of the partners; if a
corporation, by one of the, Officers
thereof; if a foreign corporation,
copartnership or nonresident ind1-
vidual, by the resident agent or local
manager of said corporation, copart-
nership or individual. z
Section 8. MONTHLY, PAYMENT
OF TAX: Where the amount OF
the license fee or tax is based upon
gross income, the taxpayer may pay
| his fee or tax in equal monthly in
staIlments Tor may pay any multi
pie thereof during the life of his
license, each such installment to be
paid on or before the 10th day of
the month and shall be for one
twelfth of the minimum annual Ii
cense tax Tor any multiple thereby
and at the end of the year make a
complete return and pay the over
plus if any be found to be due.
Section g. WHEN TAX BASED
ON CURRENT YEAR = COM
MEsNCEMENT OF BUSINESS DUR
ING TAX YEAR: When business,
occupation or pursuit subject to
tax upon gross income has not been
carried on for the full calendar or
fiscal year next preceding the tax
year for which license is required,
the license fee or tax shall be paid
monthly in installments during the
| life of the license on or before the
10th day of the month, and shall be
based upon the gross income for the
month next preceding that in which
payment is due. In such cases the
taxpayers shall make monthly re-
turns similar to the annual returns