Skip to main content
Loading…
This section is included in your selections.

For purposes of this chapter:

The definitions contained in Chapter 3.24 shall apply equally to the provisions of this chapter unless the term is defined otherwise in this chapter. In addition, the following definitions will apply:

A. “City” means the city of Everett, a municipal corporation.

B. “Clerk” means the city clerk of Everett, a municipal corporation, or any officer, agent or employee of the city designated to act on the clerk’s behalf.

C. “Director” means the finance director of the city or any officer, agent or employee of the city designated to act on the director’s behalf.

D. “Reporting period” means:

1. A one-month period beginning the first day of each calendar month (monthly); or

2. A three-month period beginning the first day of January, April, July or October of each year (quarterly); or

3. A twelve-month period beginning the first day of January of each year (annual).

E. “Return” means any document a person is required by the city to file to satisfy or establish a tax or fee obligation that is administered or collected by the city and that has a statutorily defined due date.

F. “Successor” means any person to whom a taxpayer quitting, selling out, exchanging, or disposing of a business sells or otherwise conveys, directly or indirectly, in bulk and not in the ordinary course of the taxpayer’s business, any part of the materials, supplies, merchandise, inventory, fixtures, or equipment of the taxpayer. Any person obligated to fulfill the terms of a contract shall be deemed a successor to any contractor defaulting in the performance of any contract as to which such person is a surety or guarantor.

G. “Taxpayer” means any person required to have a business license under this chapter or liable for the collection of any tax or fee under this chapter, or who engages in any business or who performs any act for which a tax or fee is imposed by this chapter.

H. “Tax year” or “taxable year” means the calendar year.

I. “Treasurer” means the treasurer of Everett, a municipal corporation. (Ord. 3710-19 § 1, 2019.)