Consolidated Borough of Quil Ceda Village

Finance and Revenue

Quil Ceda Village Municipal Tax Code

The first reading of the Quil Ceda Village Municipal Tax Code took place at a Quil Ceda Village Council meeting on December 3rd of 2002. Revisions were made to the document at that meeting. Adoption of the tax code occurred at a meeting of the Council on December 24th of 2002.

Finance and Revenue ordinances and forms are available. For more information or assistance contact the Village Clerk’s Office.

Budget information available at business office.

Part I - Tax Administration Regulations

CHAPTER ONE - General Provisions

Section 1.1   Title
Section 1.2   Administration
Section 1.3   Definitions
Section 1.4   Assessment of Taxes
Section 1.5   Exception - Tulalip Tribes
Section 1.6   Record Keeping
Section 1.7   Liability for Taxes
Section 1.8   Nondiscrimination

CHAPTER TWO - Village Tax Commission

Section 2.1   Commission Established
Section 2.2   Review Revenue Sources
Section 2.3   Resolutions to Lay and Collect Taxes
Section 2.4   Adoption of Rules and Regulations
Section 2.5   Conduct of Commission Business
Section 2.6   Commission or Its Delegates
Section 2.7   Delegation

CHAPTER THREE - Regulations and Rulings

Section 3.1   Adoption of Regulations
Section 3.2   Promulgation of Regulations
Section 3.3   Proposal of Regulations
Section 3.4   Public Rulings and Advice
Section 3.5   Requests for Private Rulings
Section 3.6   Rules of Appeals Procedures
Section 3.7   Collection Procedures
Section 3.8   Examination of Books and Witnesses
Section 3.9   Internal Policy Matters

CHAPTER FOUR - General Rules and Procedures

Section 4.1   Assistance Agreements
Section 4.2   Abatement Authority
Section 4.3   Closing Agreements
Section 4.4   Confidentiality Rule
Section 4.5   Examination and Summons
Section 4.6   Oaths and Affirmations
Section 4.7   Exemption Requirements
Section 4.8   Notice Deemed Effective
Section 4.9   Service and Enforcement

CHAPTER FIVE - Filing and Payment Requirements

Section 5.1   General Information Authority
Section 5.2   Information Required by Request
Section 5.3   Information Included in Returns
Section 5.4   Taxes - Reporting Periods - When Due and Payable
Section 5.5   Payment of Tax
Section 5.6   Extension of Time for Filing and Payment
Section 5.7   Rules for Liabilities Over $100,000
Section 5.8   Delinquent Tax Returns - Late Payment - Interest Imposed
Section 5.9   Limitation on Assessments - Exceptions
Section 5.10   Designation of Individual
Section 5.11   Registration Required - Certificates

CHAPTER SIX - Noncompliance Penalties

Section 6.1   Penalties for Failure to File
Section 6.2   Penalties for Failure to Pay
Section 6.3   Penalties for Attempt to Evade or Defeat Tax
Section 6.4   Charges for Administrative Costs
Section 6.5   Failure to Comply with Chapter
Section 6.6   Interference with Administration
Section 6.7   Suspension and Fraud Proceedings

CHAPTER SEVEN - Assessment, Lies, Refunds, and Stay of Payments

Section 7.1   Assessment Powers
Section 7.2   Examination Procedure
Section 7.3   Notice Requirements
Section 7.4   Security for Payment
Section 7.5   Liens
Section 7.6   Foreclosure of Lien
Section 7.7   Application of Proceeds
Section 7.8   Release of Lien
Section 7.9   Interference with Foreclosure
Section 7.10   Liability of Successor and Transfer of Business
Section 7.11   Procedure for Refunds
Section 7.12   Informal Conference
Section 7.13   Formal Conference
Section 7.14   Stay of Payment

CHAPTER EIGHT - Collection Procedures and Statue of Limitations

Section 8.1   Collection Powers
Section 8.2   Tax Amnesty
Section 8.3   Delinquent Liabilities
Section 8.4   No Demand for Collection
Section 8.5   Statute of Limitations

CHAPTER NINE - Appeals

Section 9.1   Prohibition of Suits
Section 9.2   Appeals in General
Section 9.3   Procedures for Appeals from Assessments and Actions
Section 9.4   Interest
Section 9.5   Stay of Payment of Taxes
Section 9.6   Procedures for Appeals from Decisions of the Commission
Section 9.7   Procedures for Appeals from Decisions of the Tax Court
Section 9.8   Jurisdiction of Courts

CHAPTER TEN - Tax Receipts and Disbursements; Miscellaneous

Section 10.1   Tax Receipts and Disbursements
Section 10.2   Duties of Treasurer
Section 10.3   Establishment of Escrow
Section 10.4   Severability
Section 10.5   Temporary Rule
Section 10.6   Effective Dates
Section 10.7   Repeals
Section 10.8   Effect of Code on Past Actions and Obligations

Part II - Taxes

CHAPTER ELEVEN - Sales or Use Tax

Section 11.1   Imposition
Section 11.2   Rate of Tax
Section 11.3   Collection
Section 11.4   Definitions
Section 11.5   Filing of Return
Section 11.6   General Administrative Provisions Apply

CHAPTER TWELVE - Leasehold Excise Tax

Section 12.1   Imposition
Section 12.2   Rate of Tax
Section 12.3   Collection
Section 12.4   Definitions
Section 12.5   Valuation
Section 12.6   Assessment
Section 12.7   Exemption
Section 12.8   Filing of Declaration
Section 12.9   Payment of Tax
Section 12.10   Recordkeeping
Section 12.11   Penalties for Failure to File a Declaration
Section 12.12   General Administrative Provisions Apply

CHAPTER THIRTEEN - Lodging Excise Tax

Section 13.1   Imposition
Section 13.2   Rate of Tax
Section 13.3   Collection
Section 13.4   Definitions
Section 13.5   Penalty for Violation
Section 13.6   General Administrative Provisions Apply

CHAPTER FOURTEEN - Real Estate Excise Tax

Section 14.1   Imposition
Section 14.2   Rate of Tax
Section 14.4   Seller's Obligation
Section 14.5   Collection
Section 14.6   Special Rules for Reporting, Application and Collection of Tax - Real Estate Excise Tax Affidavit
Section 14.7   Definitions
Section 14.8   General Administrative Provisions Apply

CHAPTER FIFTEEN - Utility Occupation Tax

Section 15.1   Imposition
Section 15.2   Utility Occupation Activities Subject to Tax
Section 15.3   Charge in Lieu of Tax Established - Annual Levy
Section 15.4   Collection
Section 15.5   Utility Occupation Tax, When Due
Section 15.6   Definitions
Section 15.7   Cellular Telephone Service - Income Allocation and Administration
Section 15.8   Deductions
Section 15.9   General Administrative Provisions Apply

CHAPTER SIXTEEN - Business and Occupation Tax

Section 16.1   Imposition
Section 16.2   Rate of Tax
Section 16.3   Definitions
Section 16.4   Tax on Manufacturers
Section 16.5   Tax on Retailers
Section 16.6   Tax on Wholesalers
Section 16.7   Tax on Printers and Publishers
Section 16.8   Tax on Construction Activities
Section 16.9   Real Estate Brokers
Section 16.10   Square Footage Tax
Section 16.11   Tax On Any Other Activity
Section 16.12   Exemptions
Section 16.13   Deductions
Section 16.14   Persons Taxable on Multiple Activities - Deduction
Section 16.15   Value of Products
Section 16.16   Sale in Own Name - Sales as Agent
Section 16.17   Tax Part of Overhead
Section 16.18   General Administrative Provisions Apply

CHAPTER SEVENTEEN - Gambling Tax

Section 17.1   Imposition
Section 17.2   Rate of Tax
Section 17.3   Definitions
Section 17.4   Tax Payments
Section 17.5   Collection
Section 17.6   License Fee - Additional to Others
Section 17.7   General Administrative Provisions Apply