This chapter is enacted based upon the model ordinance produced by a coalition of Washington cities that have enacted a business and occupation tax. By enacting this new business and occupation tax chapter the city hopes to create a greater uniformity and consistency among cities implementing a business and occupation tax and to help prevent against multiple taxation among various jurisdictions to the extent possible. This new chapter should make the business and occupation tax simpler, more predictable and easier to administer while preserving sufficient flexibility to provide for the unique characteristics of Bellingham. [Ord. 2002-12-105].