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

Browse Search

THE FOLLOWING ARE SUGGESTED APPEAL PROCEDURES. INDIVIDUAL CITIES MAY ADOPT PROVISIONS SIMILAR TO THESE OR DEVELOP THEIR OWN PROCEDURES (WE ENCOURAGE CITIES TO CHECK WITH OTHER CITIES AND THE RCW): .140 Administrative Appeal. Any person, except one who has failed to comply with section .060, aggrieved by the amount of the fee or tax determined by the Director to be required under the provisions of this chapter may pay the amount due and appeal from such determination by filing a written notice of appeal with the City Clerk within 30 days from the date written notice of such amount was mailed to the taxpayer. A filing fee in an amount in accordance with the fee schedule adopted by resolution of the City Council shall be submitted with the appeal, which filing fee is required to process the appeal. The Hearing Examiner shall, as soon as practical, fix a time and place for the hearing of such appeal, and shall cause a notice of the time and place thereof to be delivered or mailed to the parties. The hearing shall be conducted in accord with the provisions of (applicable city ordinance). The decision of the Hearing Examiner shall indicate the correct amount of the fee or tax owing. .150 Judicial Review of Administrative Appeal Decision. The decision of the Hearing Examiner is final, subject to review by either party under the provision of RCW 7.16.040, so long as the appealing party files and serves upon all necessary parties the petition for granting a writ of review within twenty (20) days of the date of issuance of the hearing examiner's decision. The City shall have the same right of review from the administrative decision as does a taxpayer. .160 Director to make rules. The Director shall have the power, from time to time, to adopt, publish and enforce rules and regulations not inconsistent with this chapter or with law for the purpose of carrying out the provisions of this chapter and it shall be unlawful to violate or fail to comply with, any such rule or regulation. .170 Ancillary allocation authority of Director. The Director is authorized to enter into agreements with other Washington cities which impose an "eligible gross receipts tax": A. To conduct an audit or joint audit of a taxpayer by using an auditor employed by the City of Tukwila, another city, or a contract auditor, provided, that such contract auditor's pay is not in any way based upon the amount of tax assessed; B. To allocate or apportion in a manner that fairly reflects the gross receipts earned from activities conducted within the respective cities the gross proceeds of sales, gross receipts, or gross income of the business, or taxes due from any person that is required to pay an eligible gross receipts tax to more than one Washington city. C. To apply the City's tax prospectively where a taxpayer has no office or place of business within the City and has paid tax on all gross income to another Washington city where the taxpayer is located; provided that the other city Draft B&O Administrative Provisions Page 9 of 16 41