Chapter 3.19 TAX ADMINISTRATION
This chapter is included in your selections.
Sections:
- 3.19.010 Purpose.
- 3.19.015 Application of chapter stated.
- 3.19.020 Definitions.
- 3.19.021 Definitions—References to Chapter 82.32 RCW.
- 3.19.025 Business license requirements.
- 3.19.030 Registration/license certificates.
- 3.19.040 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.
- 3.19.050 Payment methods—Mailing returns or remittances—Time extension—Deposits—Recording payments—Payment must accompany return—NSF checks.
- 3.19.060 Records to be preserved—Examination—Estoppel to question assessment.
- 3.19.070 Accounting methods.
- 3.19.080 Public work contracts—Payment of fee and tax before final payment for work.
- 3.19.090 Underpayment of tax, interest, or penalty—Interest.
- 3.19.095 Time in which assessment may be made.
- 3.19.100 Overpayment of tax, penalty, or interest—Credit or refund—Interest rate—Statute of limitations.
- 3.19.110 Late payment—Disregard of written instructions—Evasion—Penalties.
- 3.19.120 Cancellation of penalties.
- 3.19.130 Taxpayer quitting business—Liability of successor.
- 3.19.140 Administrative appeal.
- 3.19.150 Judicial review of hearing examiner’s decision.
- 3.19.160 Clerk to make rules, director’s approval.
- 3.19.170 Ancillary allocation authority of director.
- 3.19.180 Mailing of notices.
- 3.19.190 Tax declared additional.
- 3.19.200 Public disclosure—Confidentiality—Information sharing.
- 3.19.210 Tax constitutes debt.
- 3.19.220 Use of credit agencies or collection agencies to collect taxes outside the city.
- 3.19.230 Unlawful actions—Violation—Penalties.
- 3.19.240 Suspension or revocation of business license—Appeal.
- 3.19.250 Closing agreement provisions.
- 3.19.260 Charge-off of uncollectible taxes.