Ordinance 4099ORDINANCE NO.4099
AN ORDINANCE OF THE CITY OF EDMONDS,
WASHINGTON, AMENDING SECTION 3.20.080 ECC
ENTITLED "MONTHLY PAYMENT OF TAX" TO CHANGE
THE DATE BY WHICH CERTAIN OCCUPATION TAXES ARE
DUE; PROVIDING FOR SEVERABILITY; AND SETTING AN
EFFECTIVE DATE.
WHEREAS, the City of Edmonds would benefit from collecting levied taxes in some
instances on a monthly basis and in other instances on a quarterly basis; and
WHEREAS, other jurisdictions collect levied taxes in this manner; and
WHEREAS, this manner of collection of said taxes would improve forecasting of City
revenues; NOW THEREFORE;
THE CITY COUNCIL OF THE CITY OF EDMONDS, WASHINGTON, DO ORDAIN
AS FOLLOWS:
Section 1. Section 3.20.080 of the ECC, entitled "Monthly payment of tax," is hereby
amended to read as follows (new text is shown in underline; deleted text is shown in strike
3.20.080 Month!), payment of . Timin of tax Dayment.
A. Businesses with monthly gross income of ten thousand dollars or more per month that
is taxable under this chapter shall pay said tax on their monthly gross income on a_monthly basis,
by the twenty-fifth day of the following month.
B. All other businesses shall pM said tax on their quarterly gross income on a quarterly
basis by the twenty-fifth da of the month following each quarter. The quarterly periods are as
follows:
First quarter ---- January, February. March:
Second quarter — April, May, June;
1
Third quarter — July, August, September;
Fourth quarter — October November December.
C. Whenever a taxpayer commences to engage in business during any monthly or
g_uarterlyperiod, as applicable, his first return and license fee or tax shall be based upon and cover
the portion of the applicable monthly or guarterIy period during which he engaged in business.
D. First oyments and returns under this chapter shall be for gross income derived durin
the first month or quarter, as applicable, of the taxable year as defined in ECC 3.20.020 and the
tax and returns shall be made as a licable on a monthly or quarterly basis thereafter, the Payments
to be due and payable as provided in subsections A and B of this section. Like payg!ents and
returns shall be made on a monthly or quarterly basis thereafter, the payments to be due and
payable as provided in subsections A and B of this section.
Section 2. Severability. If any section, subsection, clause, sentence, or phrase of this
ordinance should be held invalid or unconstitutional, such decision shall not affect the validity of
the remaining portions of this ordinance.
Section 3. Effective Date. This ordinance, being an administrative function of the city
council, is not subject to referendum and shall take effect five (5) days after passage and
publication of an approved summary thereof consisting of the title.
ATTEST/AllTHEN CATED:
C CLERK, SCOTT SSEY
APPROVED AS TO FORM:
OFFICE OF THE CITY ATTORNEY:
BY
API'
2
R DAVE EARLING
JEFF TARADAY
FILED WITH THE CITY CLERK: March 2, 2018
PASSED BY THE CITY COUNCIL: March 6, 2018
PUBLISHED: March 11, 2018
EFFECTIVE DATE: March 16, 2018
ORDINANCE NO.: 4099
SUMMARY OF ORDINANCE NO.4099
of the City of Edmonds, Washington
On the 6ch day of March, 2018, the City Council of the City of Edmonds, passed Ordinance
No. 4099. A summary of the content of said ordinance, consisting of the title, provides as
follows:
AN ORDINANCE OF THE CITY OF EDMONDS,
WASHINGTON, AMENDING SECTION 3.20.080 ECC
ENTITLED "MONTHLY PAYMENT OF TAX" TO
CHANGE THE DATE BY WHICH CERTAIN
OCCUPATION TAXES ARE DUE; PROVIDING FOR
SEVERABILITY; AND SETTING AN EFFECTIVE
DATE.
The full text of this Ordinance will be mailed upon request.
DATED this 71h day of March, 2018.
CIT LERK, SC SSEY
4
Everett Daily Herald
Affidavit of Publication
State of Washington }
County of Snohomish } ss
Dicy Sheppard being first duly sworn, upon
oath deposes and says: that he/she is the legal
representative of the Everett Daily Herald a
daily newspaper. The said newspaper is a legal
newspaper by order of the superior court in the
county in which it is published and is now and
has been for more than six months prior to the
date of the first publication of the Notice
hereinafter referred to, published in the English
language continually as a daily newspaper in
Snohomish County, Washington and is and
always has been printed in whole or part in the
Everett Daily Herald and is of general
circulation in said County, and is a legal
newspaper, in accordance with the Chapter 99
of the Laws of 1921, as amended by Chapter
213, Laws of 1941, and approved as a legal
newspaper by order of the Superior Court of
Snohomish County, State of Washington, by
order dated June 16, 1941, and that the annexed
is a true copy of EDH799443 ORDINANCE
4099, 4100 as it was published in the regular
and entire issue of said paper and not as a
supplement form thereof for a period of 1
issue(s), such publication commencing on
03/11/2018 and ending on 03/11/2018 and that
said newspaper was regularly distributed to its
subscribers during all of said period.
The amount of the fee for such publication is
$39.56.
Subscribed and sworn before me on this
� 1=2 day a f'
IVot rY Public in and for the State of
Washington.
City of Edmonds - LEGAL ADS 114101416
SCOTT PASSEY
Linda Phillips
Notary Public �'i
6� State of Washington
My Appointment Expires 08/29/2021
CLASSIFIED ADVERTISING
PROOHRECEIPT
4 ORDINANCE SUMMARY
aE the City oI Edmonds, 0W011 ing[on
On the sth day aI March, 2018, Ihs Git9 Council of the City of
Edmonds, passod the lolloMng OrdlnarKeu, the Summaries of She
Content of sold ordinances consisting of titles are provided as
follows:
ORDINANCE N0.4099
AN ORDINANCE OF THE CITY OF EDMONDS,
WASHINGTONI AMENDING SECTION 3.20.080 ECC
ENTITLED "MONTHLY PAYMENT OF TAX" TO CHANGE
THE DATE BY WHICH CERTAIN OCCUPATION TAXES ARE
DUE; PROVIDING FOR SEVERA9fUTY. AND SETTING AN
EFFECTIVE DATE
ORDINANCE NO.4100
AN ORDINANCE OF THE CITY OF EDMONDS,
WASkINGTON, AMENDING3 TxE EDMONDS CITY COME
TO CREATE ANEW CHAPTER 3.X% MARSH
RESTORATION AND PRESERVATION FUND, AND FIXING
ATIME WHEN THE SAME SHALL BECAME EFFECTIVE
The full text of these Ordinances will be mailed upon request.
DATED this 7th day of March, 2018.
CITY CLERK, SCOTT PASSEY
PublEehed: March 11, 2018. EDH799443