6.05.040 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.
A. Other than any annual license fee or registration fee assessed under this chapter, the tax imposed by this chapter or Chapter 6.04 BMC shall be due and payable in annual installments. At the director’s discretion, businesses may be assigned to a quarterly or monthly reporting period depending on the tax amount owing or type of tax; provided, that monthly reporting may be assigned only if it can be demonstrated that the taxpayer is remitting excise tax to the state of Washington on a monthly basis. Until December 31, 2020, tax payments are due on or before the last day of the next month following the end of the assigned reporting period covered by the return. Effective January 1, 2021, tax payments are due on or before the time as provided by RCW 82.32.045(1), (2), and (3).
B. Taxes shall be paid as provided in this chapter and accompanied by a return on forms as prescribed by the director. The return shall be signed by the taxpayer personally or by a responsible officer or agent of the taxpayer. The individual signing the return shall swear or affirm that the information in the return is full and true.
C. Tax returns must be filed and returned by the due date whether or not any tax is owed. Returns not received on or before the due date are subject to penalties and interest in accordance with this chapter.
D. Notwithstanding subsection (A) of this section, a person shall not owe any tax under this chapter and Chapter 6.04 BMC if the following conditions are met:
1. The person’s gross income of the business from all activities taxable under Chapter 6.04 BMC is less than $20,000 per year if assigned an annual reporting period or $5,000 per quarter if assigned a quarterly reporting period; and
2. The person is not required to collect or pay to the city any other tax or fee which the city is authorized to collect.
Regardless of reporting period assigned, any person whose value of products, gross proceeds of sales, or gross income of the business, subject to tax after all allowable deductions, does not exceed the threshold amount in the current calendar year or calendar quarter, shall file a return, declare no tax due on their return, and submit the return to the director. The gross receipts and deduction amounts shall be entered on the tax return even though no tax may be due.
E. A taxpayer who commences to engage in business activity shall file a return and pay the tax or fee for the portion of the reporting period during which the taxpayer is engaged in business activity subject to the conditions set forth in subsection (D) of this section.
F. Except as otherwise specifically provided by any other provision of this chapter, in computing any period of days prescribed by this chapter the day of the act or event from which the designated period of time runs shall not be included. The last day of the period shall be included unless it is a Saturday, Sunday, or city or federal legal holiday, in which case the last day of such period shall be the next succeeding day which is neither a Saturday, Sunday, or city or federal legal holiday.
G. If any taxpayer fails, neglects or refuses to make a return as and when required in this chapter, the director is authorized to determine the amount of the tax or fees payable by obtaining facts and information upon which to base the director’s estimate of the tax or fees due. Such assessment shall be deemed prima facie correct and shall be the amount of tax owed to the city by the taxpayer. The director shall notify the taxpayer by mail of the amount of tax so determined, together with any penalty, interest, and fees due; the total of such amounts shall thereupon become immediately due and payable. [Ord. 2019-12-037 § 3; Ord. 2004-12-084; Ord. 2002-12-106].