HomeMy WebLinkAboutORD 5946CITY OF RENTON, WASHINGTON
ORDINANCE NO. 5946
AN ORDINANCE OF THE CITY OF RENTON, WASHINGTON, AMENDING
SUBSECTIONS 5-26-6.A AND 5-26-6.11) OF THE RENTON MUNICIPAL CODE, BY
UPDATING REGULATIONS IN ACCORDANCE WITH THE TAX ADMINISTRATIVE
CODE MODEL ORDINANCE, PROVIDING FOR SEVERABILITY, AND ESTABLISHING
AN EFFECTIVE DATE.
THE CITY COUNCIL OF THE CITY OF RENTON, WASHINGTON, DO ORDAIN AS FOLLOWS:
SECTION I. All portions of the Renton Municipal Code in this ordinance not shown in
strikethrough and underline edits remain in effect and unchanged.
SECTION II. Subsections 5-26-6.A and 5-26-6.D of the Renton Municipal Code are
amended as shown below. All remaining provisions in 5-26-6 remain in effect and unchanged.
5-26-6 WHEN DUE AND PAYABLE — REPORTING PERIODS — MONTHLY,
QUARTERLY, AND ANNUAL RETURNS — THRESHOLD PROVISIONS OR RELIEF
FROM FILING REQUIREMENTS — COMPUTING TIME PERIODS — FAILURE TO FILE
RETURNS:
A. Except as provided in RMC 5-5-3.C, taxes or fees imposed by Chapters 5-5,
5-6, 5-7, 5-8, 5-11, and 5-25 shall be due and payable in quarterly installments. At
the Administrator's discretion, businesses may be assigned to a monthly or annual
reporting period depending on the tax amount owing or type of tax. Until
December 31, 2020, tTax returns and payments are due on or before the last day
of the next month following the end of the assigned reporting period covered by
the return. Effective January 1, 2021, tax returns and payments are due on or
before the time as orovided in RCW 82.32.045(1). (2). and (3).
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ORDINANCE NO. 5946
B. Taxes and fees shall be paid as provided in this chapter and accompanied
by a return on forms as prescribed by the Administrator. The return shall be signed
by the taxpayer personally or by a responsible officer or agent of the taxpayer. The
individual signing the return shall swear or affirm that the information in the
return is complete and true to the best of their belief and knowledge.
C. Tax returns must be filed and tax must be paid by the due date. The tax
return must be filed whether or not any tax is owed. Returns not received on or
before the due date are subject to penalties and interest in accordance with this
chapter, in addition to any other civil or criminal sanction or remedy that may be
available.
D. For purposes of the tax imposed by Chapter 5-25, any person whose value
of products, gross proceeds of sales, or gross income of the business, subject to
tax after all allowable deductions, is equal to or less than Five Hundred Thousand
dollars ($500,000) in the current reporting year, shall file a return, declare no tax
due under Chapter 5-25 on their return, and submit the return to the
Administrator. The cross receipts and deduction amounts shall be entered on the
tax return even though no tax may be due.
E. Notwithstanding subsection A of this section, the Administrator may
relieve any person of the requirement to file returns if the person meets
exemption criteria under RMC 5-25-10.
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ORDINANCE NO. 5946
F. A taxpayer that commences to engage in business activity shall file a return
and pay the tax or fee for the portion of the reporting period during which the
taxpayer is engaged in business activity.
G. Except as otherwise specifically provided by any other provision of this
chapter, in computing any period of days prescribed by this chapter the day of the
act or event from which the designated period of time runs shall not be included.
The last day of the period shall be included unless it falls on a Saturday, Sunday,
or City or federal legal holiday, in which case the last day of such period shall be
the next succeeding day which is neither a Saturday, Sunday, or city or federal
legal holiday.
H. If any taxpayer fails, neglects or refuses to make a return as and when
required in this chapter, the Administrator is authorized to determine the amount
of the tax or fees payable by obtaining facts and information upon which to base
the Administrator's estimate of the tax or fees due. Such assessment shall be
deemed prima facie correct and shall be the amount of tax owed to the City by
the taxpayer. The Administrator shall notify the taxpayer by mail in writing of the
amount of tax so determined, together with any penalty, interest, and fees due;
the total of such amounts shall thereupon become immediately due and payable.
The cost to the City, whether in staff time, or the use of professionals hired by the
City, of researching and calculating such tax or fee shall be added to the taxpayer's
assessment and paid by the taxpayer.
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ORDINANCE NO. 5946
SECTION III. If any section, subsection, sentence, clause, phrase or work of this
ordinance should be held to be invalid or unconstitutional by a court or competent jurisdiction,
such invalidity or unconstitutionality thereof shall not affect the constitutionality of any other
section, subsection, sentence, clause, phrase or word of this ordinance.
SECTION IV. This ordinance shall be in full force and effect thirty (30) days after
publication of a summary of this ordinance in the City's official newspaper. The summary shall
consist of this ordinance's title.
PASSED BY THE CITY COUNCIL this 18th day of November, 2019.
APPROVED BY THE MAYOR this 18th day of November,
Approved as to form:
Shane Moloney, City Attorney
Date of Publication: 11/22/2019 (Summary)
ORD:2081:10/18/19
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