Ordinance No. 83-27 CITY OF TIGARD, OREGON
i
Ordinance No. 17
AN ORDINANCE AMENDING THE BUSINESS TAX ORDINANCE NO. 82-73 RELATING TO THE
INFORMATION REQUIRED FOR THE APPLICATION; THE TITLE OF THE APPLICATION; TO
ELIMINATE AN INTEREST CHARGE AND TO IMPOSE A CHARGE FOR DELINQUENCY PAYMENTS;
CHANGE THE REFERENCES TO THE CITY RECORDER; AND DECLARING AN EMERGENCY.
WHEREAS, the application requirements on Ordinance No. 82-73 for a Business
Tax include items not necessary for the administration of the Business Tax; and
WHEREAS, the meaning of the term "application" is inconsistent with the
meaning of the term in the Fees and Charges Ordinance No. 82-72.
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WHEREAS, the delinquency charge in the Business Tax Ordinance No. 82-73
includes financial costs but not administrative or penalty costs; and
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WHEREAS, the Fees and Charges Ordinance No. 82-72 includes a procedure for
determining and administering penalty charges; and
WHEREAS, the Tigard City Council in Ordinance No. 82-72 on Fees and Charges,
is required to set delinquency charges; and
WHEREAS, the reference to City Recorder for both financial and record keeping
responsibilities is confusing.
\\\ NOW, THEREFORE, THE CITY OF TIGARD ORDAINS AS FOLLOWS:
SECTION 1. That Ordinance No. 82-73 of the City of Tigard is hereby amended
by changing the application requirements and the title of the application.
Section 5 (b) (2) of Ordinance No. 82-73 is now ordained to read as follows
s (2) The [application] business tax information sheet shall contain the
following information:
(a) The business name, address and phone number;
[(b) The name and address of the applicant, including a
statement of all persons having an interest in the business;]
(b) The name, address and phone number of the billing agent;
[(a)] (c) A complete description of the business activity to be
carried out within the City;
[(c) The location of the business;]
(d) The contact's name and title;
[(e) Date of birth of the applicant, if a natural person;]
ORDINANCE NO. 83-,-:;7
-- [(d)] (e) Date of the [application] information sheet; and
[(g)] (f) Amount of money tendered with the [application]
information sheet.
[and]
[(f) Social Security number of the applicant, if the applicant
is a natural person;] f,
[(h) The expiration date of the tax.]
SECTION 2. That Ordinance No. 82-73 of the City of Tigard is hereby amended
by changing the interest charge. Section 9 (c) of Ordinance No. 82-73 is now
ordained to read as follows:
(c) [Interest shall be collected on any unpaid fee of twenty percent
per annum, computed from the time the fee became due to the date
of payment.]
Failure to pay the appropriate fee and charge shall result in
penalty fees upon notice according to the provisions of Ordinance
No. 82-72, Section 5 (c) with a delinquency charge of five
dollars.
SECTION 3. That Ordinance No. 82-73 of the City of Tigard is hereby amended
by changing the references to the City Recorder.
Section 2(e) of Ordinance No. 82-73 is now ordained to read as follows:
(e) "Finance and Services Department" means the department or
departments of the City of Tigard including the Finance Director
and the City Recorder with the Finance Director or designee
having primary responsibility. ["City Recorder" means the City
Recorder of the City of Tigard, Oregon, or designee.]
Section 4(h) of Ordinance No. 82-73 on Special Certificates for nonprofit
enterprises is now ordained to read as follows:
(h) The [City Recorder] Finance and Services Department shall
issue exemption certificates, without the payment of any tax or
other charges therefor, to any persons or organization for the
conduct or operation of a nonprofit enterprise, either regularly
or temporarily, when the [City Recorder] Finance and Services
Department finds that the applicant operates without private
profit, for a public, charitable, educational, literary,
fraternal or religious purpose.
(i) Application for an exemption certificate. An applicant for
a special certificate shall submit an application therefor to the
[City Recorder] Finance and Services Department upon forms
prescribed by that officer, and shall furnish such additional
information and make such affidavits as the
[City Recorder]
Finance and Services Department shall require.
ORDINANCE NO. 83-A] ,
�r Section 5 of Ordinance No. 82-73 is now ordained to read as follows:
1.
SECTION 5. [CITY RECORDER] FINANCE AND SERVICES DEPARTMENT
(a) Issuing of tax receipts. The (City Recorder] Finance and
Services Department shall collect all taxes and shall issue
receipts in the name of the City to all persons qualified under
the provisions of this chapter, and shall:
(1) Make Rules. Promulgate and enforce all reasonable
rules and regulations necessary to the operation and
enforcement of this chapter. Such rules shall be on file
with the [City Recorder] Finance and Services Department
and shall be a public record.
(b) (1) All business tax receipts shall be issued upon written
application and receipt of the applicable tax by the [City
Recorder] Finance and Services Department.
(d) Duplicate tax receipt. A duplicate tax receipt shall be
issued by the [City Recorder] Finance and Services Department to
replace any receipt previously issued, or which has been lost,
stolen, defaced or destroyed, without any willful conduct on the
part of the business tax payer upon the filing by the business
tax payer of an affidavit attesting to such a fact and paying the
[City Recorder] Finance. and Services Department a fee of $10.00
' Section 8 of Ordinance No. 82-73 is now ordained to read as follows:
(a) Inspection. The City [Recorder] is authorized to conduct
inspections to insure the administration and enforcement of this
chapter. In addition, all City police officers are charged with
the responsibility of administration and enforcement of this
chapter.
SECTION 4. EFFECTIVE DATE AND EMERGENCY
Because of the need to revise the Business Tax Ordinance provisions of the
Tigard Municipal Code to provide for improved administration and equity of
costs, an emergency is declared and this ordinance shall be in effect from and
after November 1, 1982,<
PASSED: By the City Council, by hhan,,,,,r," S vote of the City
Council members present, after being read by number and title
only, this ,Z A r:- day of /'1 rte. 1983.
Recorder - Ci y of T' d
APPROVED: By the Mayor this d2 a 7 day of `-1 1983.
Mayor City of Tigard
ORDINANCE NO. 83-