Laserfiche WebLink
City of Tukwila My WebLink |HelpSearch Tips |About |Sign Out
.025 Registration/license requirements. <br />No person shall engage in any business or conduct any business activity without first <br />obtaining a valid current business registration as required by TMC 5.04.015. <br />.030 Registration/license certificates. <br />CITIES WILL INSERT THEIR OWN REGISTRATION/LICENSES CERTIFICATE <br />LANGUAGE. <br />.040 When due and payable - Reporting periods - Monthly, quarterly, and annual <br />returns - Threshold provisions or Relief from filing requirements - Computing <br />time periods - Failure to file returns. <br />A. Other than any annual license fee or registration fee assessed under this <br />chapter, the tax imposed by this chapter shall be due and payable in quarterly <br />installments. At the Director's discretion, businesses may be assigned to a <br />monthly or annual reporting period depending on the tax amount owing or <br />type of tax. Tax payments are due on or before the last day of the next month <br />following the end of the assigned reporting period covered by the return. <br />B. Taxes shall be paid as provided in this chapter and accompanied by a return <br />on forms as prescribed by the Director. The return shall be signed by the <br />taxpayer personally or by a responsible officer or agent of the taxpayer. The <br />individual signing the return shall swear or affirm that the information in the <br />return is complete and true. <br />C. Tax returns must be filed and returned by the due date whether or not any tax <br />is owed. <br />D. For purposes of the tax imposed by chapter (tax portion of model <br />ordinance), any person whose value of products, gross proceeds of sales, or <br />gross income of the business, subject to tax after all allowable deductions, is <br />equal to or less than (1st OPTION: Twenty Thousand Dollars ($20,000) (or <br />higher threshold as determined by city) in the current calendar year) -or- (2nd <br />OPTION: Five Thousand Dollars ($5,000) (or higher threshold as determined <br />by the city) in the current quarter), shall file a return, declare no tax due on <br />their return, and submit the return to the Director. The gross receipts and <br />deduction amounts shall be entered on the tax return even though no tax may <br />be due. (Subsection D. is mandatory) <br />E. A taxpayer that commences to engage in business activity shall file a return <br />and pay the tax or fee for the portion of the reporting period during which the <br />taxpayer is engaged in business activity. <br />F. Except as otherwise specifically provided by any other provision of this <br />chapter, in computing any period of days prescribed by this chapter the day of <br />the act or event from which the designated period of time runs shall not be <br />included. The last day of the period shall be included unless it is a Saturday, <br />Sunday, or City or Federal legal holiday, in which case the last day of such <br />period shall be the next succeeding day which is neither a Saturday, Sunday, <br />or City or Federal legal holiday. <br />Draft B&O Administrative Provisions <br />Page 3 of 16 35 <br />