Chapter 5.07 ADMINISTRATIVE PROVISIONS FOR BUSINESS & OCCUPATION TAXES

Section 5.07.010 Purpose

Section 5.07.015 Application of chapter stated

Section 5.07.020 Definitions

Section 5.07.025 Defninitions - references to Chapter 82.32 RCW

Section 5.07.030 Registration/license certificates

Section 5.07.040 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

Section 5.07.050 Payment methods - Mailing returns or remittances - Time extensions - Deposits - Recording payments - Payment must accompany return - NSF checks

Section 5.07.060 Records to be preserved - Examination - Estoppel to question assessment

Section 5.07.070 Accounting methods

Section 5.07.080 Public work contracts - Payment of fee and tax before final payment for work

Section 5.07.090 Underpayment of tax, interest, or penalty - Interest

Section 5.07.095 Time in which assessment may be made

Section 5.07.100 Over payment of tax, penalty, or interest - Credit or refund - Interest rate - Statute of limitations

Section 5.07.110 Late payment - Disregard of written instructions - Evasion - Penalties

Section 5.07.120 Cancellation of penalties

Section 5.07.130 Taxpayer quitting butiness - Liability of successor

Section 5.07.140 Administrative appeal - Hearing before city council

Section 5.07.150 Judicial Review of City Council Decision

Section 5.07.160 Director to make rules

Section 5.07.170 Ancillary allocation authority of Director

Section 5.07.180 Mailing of notices

Section 5.07.190 Tax declared additional

Section 5.07.200 Public disclosure - Confidentiality - Information sharing

Section 5.07.210 Tax constitutes debt

Section 5.07.220 Unlawful actions - Violation - Penalties

Section 5.07.230 Suspension or revocation of business license

Section 5.07.240 Closing agreement provisions

Section 5.07.250 Charge-off of uncollectible taxes

Section 5.07.260 Severability