HomeMy WebLinkAboutORD 4882CITY OF RENTON, WASHINGTON
ORDINANCE NO. 4882
AN ORDINANCE OF THE CITY OF RENTON, WASHINGTON,
CREATING CHAPTER 5-21, PROCEDURE UPON OVERPAYMENT
AND APPEALS, AND ADOPTING SECTIONS 5-21-1 AND 5-21-2 OF
CHAPTER 21, PROCEDURE UPON OVERPAYMENT AND APPEALS,
OF TITLE V (FINANCE AND BUSINESS REGULATIONS) OF
ORDINANCE NO. 4260 ENTITLED "CODE OF GENERAL
ORDINANCES OF THE CITY OF RENTON, WASHINGTON" BY
SETTING FORTH PROCEDURES FOR TAXPAYER REFUNDS AND
ESTABLISHING AN APPEAL PROCEDURE.
THE CITY COUNCIL OF THE CITY OF RENTON, WASHINGTON, DO ORDAIN
AS FOLLOWS:
SECTION I. There is hereby created a new Chapter 21 to Title V (Finance and
Business Regulations) of Ordinance No. 4260 entitled "Code of General Ordinances of the City
of Renton, Washington," entitled "Procedure Upon Overpayment and Appeals."
SECTION II. Section 5-21-1 of Chapter 21, Procedure Upon Overpayment and
Appeals, of Title V, Finance and Business Regulations, of Ordinance No. 4260 entitled "Code of
General Ordinances of the City of Renton, Washington" is hereby adopted, to read as follows:
Procedure upon Overpayment:
A. Whenever, upon petition by a taxpayer for a refund or otherwise, the department
determines that a sum paid for taxes under this title was in excess of the amount properly due
within a three-year period preceding the departmental determination or written petition for a
refund, and a refund is payable, the department credits the overpayment to the taxpayer's account
or refunds it at the taxpayer's option. Department decisions may be appealed as provided in
Section 5-21-2.
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ORDINANCE NO. 4882
B. Petitions for refunds must state, in writing:
1. The taxpayer's name, address and telephone;
2. The dates of payment of tax, method of payment, amount and proof of
payment;
3. The tax periods involved and taxpayer's gross income from business
activity in the city for said period; and
4. Reasons why a refund is proper.
C. Refunds may be denied or limited, in the director of finance's discretion, when it
appears that:
1. Information supplied by the taxpayer is materially misleading, incomplete,
false, or fraudulent;
2. The overpayment was the result of taxpayer negligence or careless
oversight; or
3. The tax was paid without written protest, delivered with payment to the
department, under circumstances in which the taxpayer knew or should have known of an
objection or basis of claim for overpayment.
D. Refunds accrue interest at the rate allowed in RCW 82.32.060 for refund of state
taxes.
E. No provision of this title extends the time necessary for a taxpayer to commence a
legal action. No provision creates a right to a refund except and to the extent required by the
constitution and laws of the State of Washington or the United States.
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ORDINANCE NO. 4882
SECTION III. Section 5-21-2 of Chapter 21, Procedure Upon Overpayment and
Appeals, of Title V (Finance and Business Regulations) of Ordinance No. 4260 entitled "Code of
General Ordinances of the City of Renton, Washington" is hereby adopted, to read as follows:
Appeals:
A. The department's determination of tax owing, including penalties and interest,
may be appealed by filing, in proper form, an appeal with the hearing examiner within twenty
days of the date of determination. Copies are also to be provided by the appealing party in such
time to the city attorney and the department. The date of determination is the date reflected
therein or, if mailed, three days from the date of mailing, whichever is later. "Filing" requires
actual receipt. As a further condition of appeal a taxpayer must tender to the city treasurer,
pending the outcome of the appeal, the full amount of all taxes, fees, penalties and delinquencies
assessed by the City.
B. To be accepted, in proper form, as timely, appeals must show:
1. The taxpayer's name, telephone number and business address;
2. The tax period and taxpayer's gross income from business activity in the
city for that period with which the appeal is concerned;
3. A receipt or other proof from the city treasurer showing payment of the
amount determined owing by the department;
4. The amount of tax, interest and penalty the taxpayer contends is due and
method of calculation; and
5. Reasons why a correction should be granted. The appeal must be signed,
verified under oath and dated by an authorized representative of the taxpayer.
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ORDINANCE NO. 4882
C. At the hearing the determination appealed from is regarded as prima facie correct.
The hearing examiner may require any party to the appeal to testify under oath and upon
personal knowledge and to produce documents or records deemed relevant or necessary. The
hearing examiner preserves a record of the hearing in such form and manner as the examiner
may deem proper. The examiner may reverse or modify the department's decision and may
assess the correct amount of tax, penalty, or interest due if the examiner determines the
assessment violates the provisions of this chapter or is contrary to law. The decision of the
hearing examiner is final, subject to review by either party under the provisions 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 days of the date of issuance of the examiner's
decision.
SECTION IV. This ordinance shall be effective upon its passage, approval, and
30 days after publication.
PASSED BY THE CITY COUNCIL thislSthday of December , 2000.
APPROVED BY THE MAYOR thislSthday of December , 2000.
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ORDINANCE NO. 4 8 82
Approved as to form
Lawrence J. Warren,N3fty Attorney
Date of Publication: December 2 2, 20 0 0
ORD.875:8/17/00:ma
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