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Home My WebLink About0597 COMMISSIONERS' PROCEEDINGS 11 JEFFERSON COUNTY I I I Monda,., n<millb6r 1st, 1943. 10 o'Cllock A.H. The Honorable Board of Jefterson County Commilo1sionerlJ llIot in l'8gular seldon on the abow r\l!illed date and hour with all members present: ADthur C. Borenll Cbairmsn, Huch Niebat e.nd Bertll Kruae, Dle/llbG1'l\1. 'l'ho minutes of the October session were read and approved. Mr. Deakin 'Jt the Department of Highways called upon t..'te Board rc:ol:ltivs to pO!Jt war planning and spent quite sane time with them going OYer various road prQjQots which might 1M worked ul" by the Count,. Engineer as post war jobs. '!'be Board adjourned to recomreen on Tuesda7, NG'V 2nd. Tuescky, Nov 2nd at 10 A.Y. The Board reconve8ned on the e.~ve named date and hour with all mlil!!lbe1's present. A petition to YQoate a portion of Bay Road Plat of Daeslt Beach '\liall! preL1ented toO th~ Board b;y Mr. lielU7 Erlckson LUld 'iiillJl given to the County Enginear to study 9.nd Nport on S8l4\h The following bille agdnst the county were eXSlll1ned and aPproved for Pl\:9IDfiilt as follOWS' CURRENT EXPa:SE " n ASSISTANCE ACC'1' PUBLIC HEAL'i.'H COUNTY ROAD including West Er.cl The Board adjourned to meet again on Thursda,., Nov 4th. Thursday, Nov 4th. at 10 A.M. 4,939.20 2,581.21 619.89 16,641.73 The Board reconv'8ood on the above named date and hour with all members present. After a length;y study of the new taXing bW recently Passed by the legislature the following ordinance WaS signed by the Board as follows, AN ORDINANCE (!ilnU$ement Tax) BE IT ORDAINED by the Board of County Conmissioners for the Count;y of Jefferson, State of Wa3hington: Section 1. From and After the first daY of January, 1944, there is hereby levied and thore shall be collected a taX of l~ for each 20~ or fraction there of ot tho aclz:11ssion charge to any place of ilmusement wii:hin ilia County Ox Jerreruon, State of Washing-tojj outeide the in.eorporated limits of the City of Port Tcmnsend, Washington, Said tax tn be pAid by the psr30n ~1.ng for fIl1ch admission or by the person admitted free or at a reduced rate to the pereon conductilll8 the plac;.a 'W llhich ~ admission chargo is madG. Section 2. Every person receivina fJJ1Y' paym~nt for ftdmiss1.on taxable under this ordinanco shall, at the time of receiving s~e, collect the SlIIount of tax mposed hel"e by from the parson" making lSUch p pB)llle~ts or from thGlse admitted free or at a reduced rate. The tax required to be collected under this title shall be deemed to be held in trust by the person required to colJJ.lct the same until paid to the treasurer as herein provided, and any person receiving paJlllent of lSUch ta7.es who Mall appropriate or convert the same to his 0l'IJl use or to any use other than the payment or the taX 8 here:l.n prov1dl}d. to the extent that the amount of the tax is not available on tho duG dl'l te for filing returno as herein provided, sh 113 be guilty of a gross misdemeanor. In Case any person required tl.> collect the tax impoaed hereu.~r rail:: to collact t..'1a ClaiilV, vi' hag1ng ooll<Cici;ed me to: to pay the spe to tho TrealSUrer in the manner herein prescribed, whether 8I1ch failure be the relNlt of his own ~ctll or the result of acts or conditions beyond his control, he shall nevertheless be ~rsonallly libale to the coun'l;y for the amount of such tax. The person receiving any payment for adm1:JB1oJUl shall make out a return, upon such f"ms and eet.ting fortb such information as the treaourer mq require, showing the amount of i&ii: UflOii aclmii!liiioiiS tOl:' 'iiilieh he is liablG tal:' tlle preceding bi-lilonthly ~r1oo I.Uid Bign nna. tl'an&1it the PaM!! to tho treasurer together with a rom1ttl!nce to... the r.mount thereo!'. Paym~nt of th0 tax :n~ be made in cash, money order Ol." check under such regulations 118 the t1'Q:ll:U~!' m~ J;.'!'I)!!!l!"!~. bt.!t :l~ aU Ui1wl:,.tll'.lGtl Qu:nm receiT8u by the treasurer is not PIl1d by the bank on 1Ihich it :\11 dra1lll, th'O taxpayer lIho tendered same Mall remain liable for the Pll3Dlent or the tax and for all legal po~ltie8 the 81lme as it sueb check had not be on tendered. SOlation 3. Tho treAl!IUrer may extend the time tor making e.nd riling arv raturn required under thl:e ordinance, not exceeding 90 days trom the due dateJ Provided, however, that arr;' oxtenll10n in exooss of 30 dn:va llhall be conditioned on pa,ment of inttl1'8ot of. t of 1% tor' lloch 30 dll.V1I or portion thereof of the lllllount ot tho tax trom the dAte upon 'l'J'lioh the l'laJjt6 b3Ctillle UUli until paid. It pa1lI1ent of en,. td due under this ordinanoo 1s n(llt rece1nd br the tre"surer within 10 dcY!l ot the due d4te thereof "s fixed in this ordinance or Il.t'l extended as aban prorlded, theN may bI3 Added to I'mcl1 t1l.X a p4Jl'la1t1 ot 10% 01: th~ tmOt..\nt or SAid ta.'!:. SeoUOD 4. It An7 person ehall fail or refuee to mnko IU11 return r&'-tl1:t.red horeunder, tho treasurer shall proceed in /mob IlW1I1Or as he may deem boat to ol)tain faoto and Wonaation on whic%l to baae hill eot1JnatCl ot the Ulount of 811m taxJ and tothls end tho trellllllrar or hiQ duly appointed deputy may make elUlllline.tion of the book!'!, record'l I\nd p!.'.I"'rtl of a.V ouch pOl'OlOn and may tQ1cQ 0vldQnoa on oath of &n7 person relatiog to the subjeot ot inquir,y. The oath may ~ nd:A1n.1l!I~rad by the treasurer or his au'thol'1lcd deputy. Sootion ",. Arq PGreon vl04t1ng any of the provi/llions of this ord.1.nanOD shall be SUllty of a gross miedlSll18/AnOr ond pun1ehablo in the manner provid4ld by law. In 11dditJ.nn to the fONgoing ponaltion 1UI~ person 1lho shall know1ng:Q' oign any fallle or trauc!ulGnt return or 8111 ,....tUllm oontl11n1ng Im7 ta.locO or fraudulent fttat6ll\ont, with intent to defraud the county. &hllll bo9 guilty of t.he ,,!tone:! of P;=:rJU17 in tho 80ClOnd degree, and, on conviction thereof, lIlball be punbhed in the mQnn~!' provided by 14':1. All penalt10G or punillhmelntll provided in thilll fllction dAU Iwl in addition to Illl othor penalties prGV1ded in thioord1nane>>. B_ct10n 6. The Trea/J\U'0r Ihnll depoe1t the proM9de of the t.t:Ix levied by tilill ordinance in tho oounty current expense tund. Uonies 1'0 dopolll1tcd lIIhall be dGmaod a count1 Ot..1rl"0nt oxpoM>3 fUnd tax rec- eipt IIlUbjeot to bu.dgeting and oxpond1tUI'CI by tn. BoIl2"d ot Oounty OommiRl!JlonortJ :t.n tho mnllMr pl'O'\7ided by 14lf for othor wrrent expense fund 8:JCP1'nd1tyroe. The 1'01'080i08 ordinanoo "a8 enactod by 0. majorit7 TO~"" ot '\;ho BoIUi1 ot County OO!!~iI:l.osiollerl'.l of JCIltternon Count1, Stat~ of Washington, by rooolution dJd;y adoptod D.t 11 NflU1nr mollotinR thot"Gof held on Nen 3rd, 1943. .Arthur O. Boren, Cbair.cM, Hoab Nisbet ~nd DGrtil Kruso~ llemborll AttGott P.U. Richardson, Olerk of tho Board. Con I t pagllll 584 ~~ >\ I I I