FIN 2018-08-21 Item 2A - Discussion - Business and Occupation (B&O) Tax Revenue

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constitutional prohibition, municipalities have the power to define taxation categories as they see fit in order to respond to the unique concerns and responsibilities of local government. It is intended that this chapter be as uniform as possible among the various municipalities and consistent with the mandatory requirements of Chapter 35.102 RCW for municipalities. Uniformity with provisions of state tax laws should not be presumed, and references in this chapter to statutory or administrative rule changes do not mean state tax statutes or rules promulgated by the Department of Revenue automatically apply. This chapter is to provide administrative specific guidelines and provisions to implement, administer, and enforce the City Business and Occupation tax code. .015 Application of chapter stated. The provisions of this chapter shall apply with respect to the taxes imposed under chapters and under other titles, chapters, and sections in such manner and to such extent as indicated in each such title, chapter or section. .020 Definitions. For purposes of this chapter: The definitions contained in chapter (tax portion of model ordinance) shall apply equally to the provisions of this chapter unless the term is defined otherwise in this chapter. In addition, the following definitions will apply. A. "Reporting period." "Reporting period" means: 1. A one -month period beginning the first day of each calendar month (monthly); or 2. A three-month period beginning the first day of January, April, July or October of each year (quarterly); or 3. A twelve-month period beginning the first day of January of each year (annual). B. "Return." "Return" means any document a person is required by the City to file to satisfy or establish a tax or fee obligation that is administered or collected by the City and that has a statutorily defined due date. C. "Successor." "Successor" means any person to whom a taxpayer quitting, selling out, exchanging, or disposing of a business sells or otherwise conveys, directly or indirectly, in bulk and not in the ordinary course of the taxpayer's business, any part of the materials, supplies, merchandise, inventory, fixtures, or equipment of the taxpayer. Any person obligated to fulfill the terms of a contract shall be deemed a successor to any contractor defaulting in the performance of any contract as to which such person is a surety or guarantor. D. "Tax year," "taxable year." "Tax year" or "taxable year" means the calendar year. .021 Definitions -- References to Chapter 82.32 RCW Where provisions of Chapter 82.32 RCW are incorporated in [insert city code reference to section .090] of this Title, "Department" as used in the RCW shall refer to the "Director" as defined in [insert city code reference to section .030 of the model ordinance — some cities may need to add definition to their .030 provisions from the guidelines] and "warrant" as used in the RCW shall mean "citation or criminal complaint." 34 Draft B&O Administrative Provisions Page 2 of 16