OCR Interpretation

The Kennewick courier-reporter. [volume] (Kennewick, Wash.) 1939-1949, December 25, 1941, Image 6

Image and text provided by Washington State Library; Olympia, WA

Persistent link: https://chroniclingamerica.loc.gov/lccn/sn87093044/1941-12-25/ed-1/seq-6/

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Ki-Be Grange Host
to Pomona Officers
BENTON ClTY—Pomona Grange
uficers and members of the Kenne
wick Highland grange were guests
at the meeting Wednesday evening
of the Kiona-Benton grange: 75 at
tended. Ass tuberculosis bond was
purchased and $lO was subscribed to
the Red Cross war relief. Six appli
cations for membersth was received.
There was a lighted Christmas
tree and 'Mrs. Robert Johanson had
arranged a Christmas program. Mr.
and Mrs. J chanson put on a skit. the
high school trio, Joyce J acobs. Helen
heard and Jean Fatru-m sang and
the male quartet also sang. Ralph
Wise of Prosser spoke on the income
tax and stressed the necessity of
keeping records and answered ques
tions from the group. Representing
the public ownership league, Mr.
McKinney of the James Sales grange
at Tacoma. spoke briefly. George
Beardsley of Prosser talked on the
individual’s responsibility in defense
work. .
John Johanson, acting as Santa
Claus, gave every one a sack of
candy as a surprise treat from the
local bachelor grange members.
The county defense unit also hold
ing a meeting at the hall Wednesday
evening, were invited .‘by the grange
to lunch. 'At the January 7 meet
ing the married men will serve the
The Benton County Defense unit
had a meeting Wednesday evening
at the mona-Benton community
hall. Arrangements were made for
a practice blackout sometime aft
er the first of the year and various
county committees were appointed.
Howard Grendlng left early on
Thursday morning for Seattle, where
he will work at the carpenter trade.
An Ordinance Relating to, and Pro
viding for, the Heendng of Cer
tain Businesses, Occupations and
Privileges, Fixing the Amount of
License Fee Therefom, Providing
for the Collection Thereof and
Providing Penalties for the Viola.
tion of This Act.
“WHEREAS, the total revenues of
the City of Kennewick, from all
sources, are linsurticient to defiray
the necessary and legitimate ex
penses of operation of the govern
ment or said City, and the Council
or said City has found and deter
:mined that it is necessary, and in
the chest interests of said City, and
«at the taxpayers therein. that li
rcensus be required and license fees
collected as in this act hereimfter
Section 51. EXEROISE 0F REV
provisions of this ordinance shall
be deemed an exercise or the .power
«of the City of Kennewick to license
for revenue.
Section 2. DEFINITIONS: In
construing the provisions of this or
jdinance, save when otherwise plain
ly declared or clearly apparent from
the context. the :following definitions
Ishall be applied: _
(a) Gm INCOME: The value
proceeding or accruing from the sale
=Ol tangmle property or service, and
receipts by reason of the invest
ment of capital in the business en
gaged in, including rentals, royal
ties, fees or other emoluments, how:
ever designated (excluding receipts
or proceeds Imm the use or sale 01'
real property or any interest therein,
and proceeds dram the sale of
notes, bonds, mortgages, or other
evidences of indebtedness, or stock
and the like) and without any de
duction on account of the cost of the
property sold, the cost of materials
used, labor costs, interest or dis
count paid or any expense whatso
ever, and without any deduction on
account of losses.
sons of either sex, firms, (”Partner
shipS. corporations and other asso
ciations of natural persons wheth
er acting by flwmselves or .by ser
vants, agents or employees.
(c) mm: Any person Eli
able to the license lee or tax impos
ed by this ordinance.
YEAR: The year commencing Jan
uary 151: and ending on the last day
of December of the same year, or,
In lieu thereof. the taxpayer’s fis
cal year when permission is obtain
ed from the City Clerk to use the
same as the tax period.
(e) 'IEUEIPHONE: The term
telephone used herein shall mean
every primary station and shall ex
clude extensions.
Section 3. “OCCUPATION LL‘
taking effect of this ordinance no
person shall engage in or carry on
any business, occupation, pursuit or
privilege for which a license fee or‘
tax is imposed 'by this ordinance|
without having first obtained. and:
being holder at, a valid and subsist- i
ing license so to do, to the known as
an “Occupation License.” 1
Any person engaging in. or carry
ing on, more than one such busi
ness, occupation. pursuit or privilege
shall pay the license tax so imposed
upon each of the same.
Any taxpayer who engagfi in, or
carries on, any business sdbject to
tax hereunder without having his
“Occupation License" so to do, shall
be guilty of a violation or this or
dinance for each day during which
the business is so engaged in or
carried on. and any taxpayer who
fails or refuses to pay the license
fee or tax or any (part thereof on or
before the due date shall be deemed
to be operating without having his
license so to do.
All “migration Licenses" shall be
for the tax year for which issued and
shall expire at the end of such tax
M. " ~
Such “Occupation License" and
the fee or tax therefor hereby im
posed shall be (or the year com
mencing January Ist and ending on
the last day of December of the
same year; Provided, however, that
if the taxpayer in transacting his
business keeps the [books reflecting
same for a fiscal year not based on
the calendar year, he may, with the
assent of the City Clerk obtain his
license for the period of his current
fiscal year which shall be deemed
his tax year, and pay the fee or tax
computed upon his gross income
made during his 'fiscal year (next
preceding his tax year) covering his
accounting period as shown by the
method of keeping the books of the
J'EC'l‘ To TAX—AMOUNT: There
are hereby levied upon and shall be
collected from the persons on ac
count of the business activities an
nual license fees or occupation taxes
in the amounts to be determined by
the application of the rates against
gross income as (follows:
(a) Upon every person engaged
in or carrying on atelephone busi
ness (in lieu of a tax based upon
gross revenue) a fee or tax equal to
50c per telephone for each residence
telephone and SI.OO per telephone
for each business telephone actually
connected and in service on July Ist
(if each year hereafter; provided.
however that the minimum fee or
tax shall not be less than $240.00 per
tax year.
(b) Upon” every .person engaged
in or carrying on the business of
selling or furnishing water for do
mestic or industrial consumption a.
fee or tax equal to 2% of the total
gross income 'from such business in
the City during his fiscal year next
preceding the tax year for which
the license is required; provided,
however, that the minimum fee or
tax shall not be 1&5 than $240.00 per
tax year.
(c) «Upon every person engaged
in or carrying on the business of
selling or furnishing electric light
and power, or electrical energy, a
fee or tax equal to 2% of the total
gross income from such business in
the City during his fiscal year next
preceding the tax year for which
the license is required; provided,
however. that the minimum fee or
tax shall not be less than $360.00 per
tax year.
DEDU'GI‘IONB: There shall be ex
cepted and deducted from the total
gross income upon which the license
fee or tax is computed (and before
the computation of the tax) so much
thereof as is derived from transac
tions in interstate or .foreign com
merce, or from business done for
the government of the United
States, its officers or agents, and
any amount rpaid by the taxpayer to
the United States, the State of
Washington, or the City of Kenne
wick. as excise taxes levied or im-‘
posed upon the sale or distribution;
of property or services. a 3
1 Nothing in this ordinance shall
gbe construed as requiring a license,
or the payment of a license fee or
tax. or the doing of any act, which
would constitute an unlawful bur
den or interference in violation 01
the Constitution or laws of the
United States. or which would not
be consistent with the Constitution
or laws of the State of Washington.
Any person subject to the pay
ment of a license .fee or tax under
the provisions of any ordinance of
the City, other than this, on ac
count of engaging in any activity
for which he is liable to tax here
under, may deduct the amount or
'such :fee or tax imposed by'thiis
ordinance on account of such ac
, tivity except when the tax herein
imposed is paid by the customer. but
such person shall nevertheless, ,1n
the manner herein provided for, ap
ply ‘for and procure an “Commotion
before the first day of each tax
year, every taxpayer shall apply to
the City Clerk .for an “Occupation
License” upon blanks or forms of
return to .be prepared and provided
by said clerk requesting such in
formation as may be necessary to
enable the clerk to arrive at the
lawful amount of the {fee or tax. The
taxpayer shall, in a legible manner
write in such blank or form of re
turn the information required and
shall sign the satne by affidavit at
the foot thereof, shall swear or af
firm that the information therein
given is full and true and that he
knows the same to be so.
Every such application or return
shall be accompanied by a, remit
tance by bank draft, certified check,
cashier’s check or money order, my
able to the City Treasurer, or in
cash. in the amount of the tax or
fee or installment thereof required
by the provisions hereof, and such
return and Bayment shall Foe made
on or before the 10th day of such
tax year. , _ A
If the applicant be a partnership,
the application or return must be
made :by one of the partners; if a
corporation, by one of the officers
thereof; if a foreign corporation, co
partnership or non-«resident indi
vidual by the resident agent or local
manager of said corporation, oo
partnership or individual.
OF TAX: Where the amount of the
license fee or tax is based upon
gross income. the taxpayer may pay
his 'fee or tax in equal monthly in
stallments (or may [pay any mul
tiple thereof) during the life of his
license, each such installment to
be paid on or before the 10th day
of the month and shall be for one
twelfth of the minimum annual 11-
oense tax (or any multiple thereof)
and at the end of the year make a.
complete return and pay the over
plus if any be found to be due.
' Section '9. WHEN TAX BASED
ING TAX YEAR: When a business.
occupation or warm subject to tax
upon gross income has not been
carried on for the .full calendar or
fiscal year next preceding the tax
year for which license is required.
“the license tee or tax shall be paid
monthly in installments during the
life of the license on or before the
.10th day of the month, and shall
.be based upon the gross income for
the month next preceding that in
which payment is due. In such cases
the taxpayers shall make monthly
returns similar to the annual re
turns provided :for herein on or be
fore the 10th day of the month, un
der oath or affirmation covering the
business of the previous month.
In all other cases where a per
son commences during any tax year
to engage in any business, occupa
tion, pursuit or privilege, he shall
be entitled to a license for the re
mainder of such tax year for the
required fee apportioned in the ratio
of said remainder to a full tax year,
at the minimum rate.
‘ Section 10. MONTHLY PAY
iSITES: In any sense where the tax
payer pays his heense fee or' tax
Hmon'thly he shall nevertheless (first
procure his “Occupation License” in
Ithe manner herein required be
‘lfore commencing or continuing in
business and shall pay the mini
mum fee or tax therefor, which
shall :be credited against future in
OF BUSINESS: Upon the sale or
transfer during any tax year of a
business on account of which a fee
or tax is hereby required, the pur
chaser or transferee shall it the fee
or tax has not been paid in full for
said year be responsible .for its pay
[ment for that portion ofsaid year
during which he carried on such
‘ Section 12. 'IIAXPAYER TO KEEP
iGONrF'JIDENTIIAL: It shall be the
iduty of each tax-payer taxed upon
his gross income to keep and enter
‘in a proper book or set of lbooks or
records and account which shall ac
;curaltel-y reflect the amount of his
‘gross income which accdunt shall
always .be' open .to the inspection of
the City Clerk or his duly authoriz
l‘ed agent, and from which said of
'ficer or his agent may ‘verify the re
!turn made by the taxpayer.
‘ The applications, statements or
returns made to the City Clerk pur
. How advertising helps
‘ lower the'cost of goods
‘ —br~ings more joy to living! ‘ ~
ONE of the great paradoxes of
American business is that
the more a business advertises a
product the less the cost of the
product to you - the consumer.’

For instance—take disposable
When first introduced in 1925
a 200 sheet carton cost you 65¢.
Today it costs 13¢, or 2 for 25¢.
How did this happen?
- -From the advertising you saw
the advantages of disposable tis
sues and bought. Thousands of .
others did likewise. a
This increased sales—made the
economic: qua: production and
mm: dirm'oatt'on porno/e. '
In this manner advertiring‘
lowered the cost of disposable tis
sues to you so you could get them
for 1/5 the former cost.
The same principle operates .
continually with most products. .
Remember what radios, elec
trical refrigerators, automobiles,
vacuum cleaners, silverware, g
9f the PACIFIC ADVERTISING ASSOCIATION, in ooopemtion with the following organizations:
suant to this ordinance shall not
be made public nor shall they be
subject to the inspection of any
person except the Mayor, the City
Attorney, the City Clerk or his au
thorized agent, and members of the
City Council.
Section 13. CITY CLERK TO IN
taxpayer fails to apply for license
or make his return, or if the City
Clerk is dissatisfied as to the cor
rectness of the statements made in
the application or return of any .tax
payer said officer or his authorized
agent, may enter the premises of
such taxpayer at any reasonable
'time for the purpose of inspecting
his books or records of account to
ascertain the amount of the fee or
tax or to determine the correctness
of such statements as the case may
be :and may examine any person
under oath administered by said
officer, or his agent, touching the
matters inquired into, or said of
ficer or his authorized agent, may
fix a time and place for an investi
gation of the correctness of the re
turn and may issue a subpoena to
the taxpayer or any other person,
to attend upon such investigation
and there testify, under oath ad
ministered by said officer, or his
agent in regard to the matters in
quired into and may, by subpoena,
require him, or any person, to bring
with him such books, records and
papers as may be necessary.
Section 14. COST OF AUDIT:
Upon the failure or refusal of the
taxpayer to {urnish the information
called *for by the City Clerk, or if
the books and records of the tax
payer are complicated, or do not
readily disclose the information re
quired ‘for making a complete or
satisfactory return without the as
sistance of a skilled accountant,
then the City Clerk may in his dis
cretion employ a skilled accountant
and such clerical assistance as is
necessary to make an audit or! the
books and records of said taxpayer
and such expenses Shall be collected
d’rom the taxpayer in the manner
provided for the collectbn cf the li
cense or tax.
Section 15. OVER OR UNDER
china, pottery,women’s clothing.
esmeras, etc., cost 15 years ago
and what they cost you today. In
every case costs to you have been
And qualityhas been improved.
The system of free competitive
private enterprise takes care of
Businesses vie to give you éetkr
quality at lower prices and through
advertising they tell you bow their
products are better. If a business
man gets his prices too high a
competitor comes in with a lower
price. You are the gainer every
That’s how advertising brings
you more joy in living.
‘ Make advertising your buying
guide. -
It’s a guarantee of finest quality
at the right price. '
And don’t let anybody tell you
that advertising increases the cost
of goods.th you run in to that
one, tell them how advertising
lowers coststhrough mass produc
tion and raises quality through
competitive enterprise - the
‘ American system.‘ ,_ _ _,
Clerk upon investigation or upon
checking returns finds that the fee
or tax paid or any of them is more
than the amount required of the
taxpayer, he shall refund the
amount overpaid by a warrant upon
the General Fund. If the City
Clerk imds that the fee or tax paid
is less than required he shall send
a statement to the taxpayer show
ing the balance due. who shall with
in three (3) days pay the amount
shown thereon.
Section 16. REMEDY FOR NON
PAYMENT OF TAX: If any tax
payer fails to apply for license or
make his return, or to pay the fee
or tax therefor, or the cost of any
audit required by the City Clerk or
any part thereof within three (3)
days after the same shall have be
come due. the City Clerk shall as
certain the amount of the fee or tax
or installment thereof and /or cost
of audit due. and shall notify such
taxpayer thereof, who shall be li
able therefor in any suit or action
by the City for the colleaion there
of. The City Clerk shall also notify
the City Attorney in writing of the
name of such delinquent taxpayer
and the amount due from him and
said officer shall, with the assist
ance if the City Clerk collect the
same by any appropriate means or
by suit or action in the name of the
Section 17. APPEAIS To CITY
COUNCIL: All taxpayers aggrieved
by the amount of the fee or tax
ifound by the City Clerk to be re
quired under the provisions of this
\ordinance, may appeal to the City
Council from such finding by filing
‘a written notice of appeal with the
City Clerk within five (5) days from
the time such taxpayer (was given
notice of such amount. The
Clerk shall, as soon as practicable.
fix a time and place for the hear
‘insofsuch appeal. which timeshall
be not more than ten (10) days aft
er the filingofthenot-iceod’ameal.
time and place thereof to be de
llivered or mailed to the appellant.
Mt such hearing the taxpayer shall
lbeentitled tobeheard andtp in
tnoduce evidence in his own behalf.
The City Council shall thereimon
ascertain the correct amount of the
fee or tax by resolution and the
City Clerk shall immediately notify
the appellant thereof. which amount,
together with costs of appeal. if ap
pellant is unsuccessful therein, must
be paid within three (3) days after
such notice is given.
The Mayor of the City. or any
councilman of the City of Kenne
wick. may. by subpoena. require the
attendance thereat of any person.
and may also require him to produce
any pertinent books and records.
Any person served with subpoena
shall appear at the time and place
therein stated and produce the
books and records required. if any.
and shall testify truthfully under
oath administered by me Mayor or
any member of the City Council in
to any matter required of him pert
inent to the appeal. and it shall be
unlawful for him to fail or refuse
so to do.
MAKE am: The City Council
shall have the power. and 0t shall
be its duty. from time to time. to
adopt. publish. and enforce rules and
regulations not inconsistent with
misordinanceorwith lawtorthe
purpose of carrying out the provis
ions thereof. and it shall be unlaw
ful (or any taxpayer to violate or
fail to comply with ,any such rule
or motion.
Sect‘ion ls—ucmscs—Posr
lNG—UNlDA'WZP'U’L USE 01": All
licenses issued purulent to the pan
vislons of thk ordinance shell be
keptpostedby the licenseemsoon
spicuous place in his principal pluce
of business in the City of Kenm-
been maxed pursuant to this ordi
nance shall sufler or allow my other
'peuon unusable wtth a aspirate
Emmanuel-ate underardlmhy
Section 20. mm ms.
m: Itshaubeuukwtul (crazy
person liable to tux hemmder to
(all or refuse to make application
Examples of lowered
coele Illru advertising
In “at 15 year Winn, you will also mania:
1926 19"
Electric Rm $250.00 $115.00
Smell Cor Sedan ’ 775.00 751.00
Vowule Conner 65.!” 52.50
Silverware (null it.) 37.75 32.75
Com 5.00 and up 2.00 and w
Todhpofle (hub) .25 .20
Hand lotion .50 .25
Soup (per cell) .12 .0836
sank Stockings 2.00 1.00
Electric Iron: 6.00 end up 2.95 and up
Sanitary Nopldns (an) .65 .20
Shoes (mien) 6.00 3.50
D. -Joronr .50 per or. .35 p 0! ox.
Soap (Write) .259erbor .10 perber
Disposable Tissues .65 .125
Radio (table model) 95.00 19.95 and OF
Thursday. Decme 35. ml.
fee or tax or imnmmt
when due. or for any perm “that.“
any false or fraudulent m
on return or any false sigma“
representation. in. or in M
with. any such applicatkmq, a
turn. or to aid or aim nether m ‘
attempt to evade payment oi a
fee or tax. or any pan them or
for any person to fail to "0":
and or testify in respome to lib:
poem issued pursuant hereto, (I to
testify falsely upon an mm
tion of the correctness of . m
or upon the hearing a! any m
or in any manner to M " .-
lay the City or any of it; om.“ .
auditors in cumin; out «I. ...
visions of this ordinance,
Section 21. m m
vision or section at this M
shall be held void or Wm.
ad by the court having M
all other parts. pWiom an m
tions of this ordinance not w
iyao held hobevoidorum
unionai shall continue in m ...
and effect.
Section 22. mun-Y: m ”-
son violating or “mm to
with any of the DroVkion. “M“
ordinance or any I.qu nu. on”.
ulation adopted by the a“, On |
pursuant thereto. emu he a“ l
Witty of misdemeanor um DI
conviction thereof, 31“,“ be m.
Ed by ‘ fine in my m m u .5
coed one mindned (“wagon
181‘s. 01' by Wrisomnent in W
Jail for a term not “medium
(30) days Otby bothmchm.
Section 23. This ordmnu
take effect and be In mu (m 2
etlect. January Ist. M. W“.
n more than five day. an. a.
passage. appm and m
Passed byekmewmmcn o! in up
of Kenna“ . um lit
a; at November. 1901. , It
Slated and am'nifi'by “h
this 18th day at November.“
Approved as to than: M
Powell. any am. "
01:12.“: Winifred m a.

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