2763ORDINANCE NO.2763
^AN ORDINANCE AMENDING CHAPTER 3.16 OF THE MOSES LAKE MUNICIPAL
CODE ENTITLED "ADMISSIONS TAX"
THE CITY COUNCIL OF THE CITY OF MOSES LAKE,WASHINGTON ORDAINS AS FOLLOWS:
Section 1.Chapter 3.16 ofthe Moses Lake Municipal Codeentitled "Admissions Tax" is amended as follows:
3.16.025 Penalties and Interest:
A. Iffull payment ofany tax is notreceived bythe Finance Department on or before the due date,
there shall be added to the amount due a penalty as follows:
1.Five percent (5%) ifpaid within twenty-nine (29)days after the date due;
2. Ten percent (10%)ifpaid withinthirty(30) to fifty-nine(59)days after the date due;
3. Twenty percent (20%) ifpaid withinsixty (60) to eighty-nine (89)days after the date due;
4. Twenty-five percent (25%) ifpaid within ninety (90) to one hundred nineteen (119)days
after the date due;
5.Fifty percent (50%) ifpaid after one hundred twenty(120)or more days after the date due.
B. In no event shall the penalty be less than ten dollars ($10).
C. In addition to the penalties assessed,interest shall be added to the amount due at the
i J maximum,legal,statutory rate and compounded daily.
D.The penalties assessed shall be inadditionto any civil penalties that may be imposed as a
result of any action taken bythe cityto enforce the provisions of this chapter.
E.Notice ofViolation and Order to Pay:
1.General.Ifthe Finance Director determines that any person,copartnership,company,
association,or corporation has engaged in any business or practice of their trade or
profession in violation ofthischapter, heorshe mayissue a Notice ofViolation and Order
to Pay pursuant to Chapter 1.20. This Noticewill specifically indicatethe following:
a.The name and address of the person(s)charged with the violation.
b. The street address or description ofthe locationofthe site on whichthe violation has
been determined to exist.
c.The amount necessary to cure the violation.
d.The date by which the payment is to be made.
e. A statement that the civil penalties established in 1.20 shall be assessed against the
person(s)cited ifthe payment is not made within the specified time.
F. Appeals:Any Notice of Violation and Order to Pay issued bythe Finance Director shall be
appealable to the Hearing Examiner under Chapter 20.03.
\^J G.Penalties:
1.Any violation forwhich a Notice of Violation and Orderto Pay has been issued but which
has not been paid within the time specified shall incura civil penaltyoftwohundred fifty
dollars($250)per day uptoa sum offivethousand dollars($5,000),beginning on the day
ORDINANCE NO.2763
PAGE 2 lay 12,2015
the payment was to be made.The cumulative penalty provided for in this paragraph shall not
accrue while an appeal is pending,nor shall the penalty preclude the initiation of appropriate
legal action to bar further operation of a business,trade or occupation in violation of this
chapter.
2. Ifa penalty has been assessed pursuantto 1.20,a court shall assess that penalty and any
additional penalty the court considers appropriate plus court costs and attorney's fees.
H.Compromise,Settlement,and Disposition of Disputes or Litigation:The Finance Director and
the City Attorney may negotiate a settlement or compromise,or otherwise dispose of a dispute
or litigationwhen to do so would be in the best interests of the city.
Section 2.This ordinance shall take effect and be in force five (5)days after its passage and publication of
its summary as provided by law.
Adopted by the City Council and signed by its Mayor on May 12,2015.
*Bl
ATTEST
Dick Deane,Mayor
W.Robert Tayl
APPROVED AS TO FORM:
Katheririe L.Kenison,CitytAJt0ffTey
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