The Kennewick courier-reporter. [volume] (Kennewick, Wash.) 1939-1949, 1941-12-25
ORDINANCE NO. 1868


he will work at the carpenter trade.
ORDINANCE NO. 1858
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 Viola
ton 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 therein, that Ii
ecenses be required and license fees
collected as in this act hereinafter
provided
NOW, THEREFORE,, BE 1T Or
DAMNED BY THE COUNCIL OF
THE CITY OF KENNEWICK,
WASHINGTON
Section 4. EXERCISE OF REV
ENUE LICENSE POWERS: The
provisions of this ordinance shall
be deemed an exercise of the power
4of the City of Kennewick to license
for revenue. s..s- !.
Section q. DEFINITIONS: In
constituting the provisions Of this or
tlinance, save when otherwise plain
ly declared or clearly apparent from
the context, the following definitions
shall be applied:
GAY GROSS INCOME: The value
proceeding or accr1ing from the sale
OF tangible property or service, ane
receipts by reason of the invest
ment of capital in the business en-
gagged in, including rentals, royal.
ties, fees or other emoluments, how
ever designated Excluding receipts
or proceeds from the use or sale o.
real property or any interest therein
and proceeds from the sale o!
notes, bonds, mortgages, or Other
evidences of Indebtedness, or stock
and the Likely and without any de.
duction on account of the cost of the
property sold, the cost OF material:
used, labor costs, interest or dis.
count paid or any expense whatso'
ever, and without any deduction or
account of losses. r.
(b) PERSON OR PERSONS: Per.
sons of either sex, firms, copartner.
ships, corporations and other asso
Citations of natural persons wheth
er acting by themselves or by ser
wants, agents or employees.
(c) TAXPAYER: ANY person IL
able to the license fee or tax impos
ed by this ordinance.
(d) TAX YEAR OR TAXABLE
YEAR: The year commencing Jan
rary 1st and ending on the last da.
of December of the same year, OF
in lieu thereof, the taxpayers fis
cal year when permission is obtain
ed from the City Clerk to use tn
same as the tax period.
(e) TELEPHONE: The tern
telephone used herein shall meal
every primary station and shall ex
clude extensions.
Section 8. OCCUPATION Ii
CENSE" REQUIRED: After tn
taking effect of this ordinance n
person shall engage in or carry o.
any business, occupation, pursuit o
privilege for which license fee o
tax is imposed by this ordinanc
without having first obtained, an
being holder of, a valid and subsist
ing license so to do, to be known a
an Occupation License"
Any person engaging in, or carry
ing on, more than one such buSi
ness, occupation, pursuit or privileg
shall pay the license tax so impose
upon each of the same.
ANY taxpayer who engages in.
carries on, any business subject
tax hereunder without having h!
~Occupation License" so to do, sha
he guilty of a violation of this OF
dinance for each day during whic
fine business Is so engaged in
carried on, and any taxpayer VIII
fails or refuses to pay the licenS
fee or tax or any part thereof on
before the due date shall be deeme
to be operating without having n
license 50 to DO.
section 4. LICENSE TAX VEAL
All "occ,pation Licenses" shall I
for The tax wear for which issued an
shall expire at the end OF such "a
year. ,,,.,,.r an
thu fee or tax therefor hereby IN
roced shall be for the year CON
Y.-o-r let and ending G