5.16.150 Extension of time, waivers, forgiveness.
A. Upon written application of a seller, stating the reasons therefor, the finance director may extend the time to file a sales tax return, if the finance director finds each of the following:
1. For reasons beyond the seller’s reasonable control, the seller has been unable to maintain in a current condition the books and records that contain the information required to complete the return; and
2. The seller has a reasonable plan to cure the problem that caused the seller to apply for an extension, the seller will commence and proceed with diligence to cure the problem, and the problem will be cured within a reasonable time; and
3. At the time of the application, the seller is not delinquent in filing any other sales tax return or in remitting sales tax to the city.
B. A penalty and/or fee assessed under WMC 5.16.120(D) for the delinquent remittance of sales tax or under WMC 5.16.180(F) for failure to file a sales tax return may be waived by the finance director, upon written application of the seller accompanied by a payment of all delinquent sales tax, interest, penalty and/or fee otherwise owed by the seller to the city, within 45 business days of the assessment of the penalty and/or fee. A seller may not be granted more than one waiver of penalty and/or fee under this subsection in any period of 12 consecutive months. The finance director shall report all such waivers of penalty and fees to the council in writing, at least once each calendar quarter.
C. The mayor or the mayor’s designee, who may be a city employee, may forgive the payment of uncollected sales taxes, interest and penalty thereon, and penalties for failure to file owing by a seller to the city upon a determination by the mayor or mayor’s designee that:
1. Such uncollected sales taxes have never been collected by a substantial portion of a clearly definable class of seller; or
2. Such uncollected sales taxes have never been collected on a substantial portion of a clearly defined class or type of transaction or service; or
3. A reasonable interpretation and reliance upon that interpretation results in failure to collect a sales tax, which collection is later determined to have been legally required under this chapter.
D. The mayor or mayor’s designee shall notify the council in writing of any such incidence of forgiveness which shall be final unless overridden by the council within 30 days of such forgiveness. (Ord. 20-21 § 6, 2020; Ord. 16-14 § 14, 2016; Ord. 07-53 § 2, 2007; Ord. 05-20 § 4, 2005; Ord. 01-38(SUB) § 2, 2001)