The Kennewick courier-reporter. [volume] (Kennewick, Wash.) 1939-1949, 1941-12-25

the last day of December of the
same year; Provided, however, that
if the taxpayer in transacting his
business keeps the books rejecting
same for a 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 current
! fiscal year which shall he 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) covering his
accounting period as shown by the
method of keeping the books of the
| business.
Section 5. OCCUPATIONS SUB
JECT TO PARAMOUNT: There
are hereby levied upon and shall be
collected from the persons on &C
| count of the business activities an
nual license fees or occupation taxes
in the amounts to be determined by
the application of the rates against
gross income as follows:
(a) Upon every person engaged
in or carrying on telephone bust
ness Tin lieu of a tax based upon
| gross revenue) fee or tax equal to
soc per telephone for each residence
telephone and $1.O0 per telephone
for each business telephone actually
connected and in service on July LIST
of each year 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
selling or furnishing water for do
nestle or industrial consumption a
fee or tax equal to go 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
tax year.
(c) Upon every person engaged
in or carrying on the business of
| selling or furnishing electric light
and power, or electrical energy,
fee or tax equal to 29o 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 $500. 90 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 transact
lions in interstate or foreign COM
merce, or from business done for
the government of the United
States, it's officers or agents, and
any amount paid by the taxpayer to
the United States, the State of
Washington, or the City of Kenne-
wick, as excise taxes levied or i'm
posed 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
be consistent with the Constitution
or laws of the State of Washington
ANY person subject to the pay
ment of a license fee or tax under
the provisions of any ordinance Of
the City, other than this, on ac-
count Of engaging in any activity
for which he Is liable to tax here
under, may deduct the amount Of
such fee or tax imposed by this
ordinance on account of such &C.
: tivity except when the tax hereir
imposed is paid by the customer, but
!. such person shall nevertheless, ir
the manner herein provided for, ap.
ply for and procure an Occupation
License" .-.-= +.
J, Section z. APPLICATION OR
RETURN FOR LICENSE: On OF
before the first day of each tai
year, every taxpayer shall apply TIC
the City Clerk for an Occupation
License" upon blanks or forms Oh
:. return to be prepared and provided
by said clerk requesting such in
/. formation as may be necessary tc
enable the clerk to arrive at the
lawful amount of the fee or tax. The
taxpayer shall, in a legible manner
write in such blank or form of re-
turn the information required anc
shall sign the same by affidavit al
J the foot thereof, shall swear or af-
firm that the information therein
= given is full and true and that hi
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
l able to the City Treasurer, or ir
! cash, in the amount of the tax o.
= fee or inStallment thereof required
by the provisions hereof, and such
: return and payment shall he made
e on Or before the 10th day of such
0 tax year.
4 If the applicant be a partnership
r the application or return must b,
r made by one of the partners; if {