A. A person engaged in the business of processing fisheries resources is liable for and shall pay the tax hereby levied on all fisheries resources processed in the city. The rate of levy shall be determined under § 5.40.116.
B. For purposes of calculating the tax imposed by this chapter, the weight of fisheries resources will be the weight reported on the fish ticket or, if no fish ticket is given, other evidence of receipt by the fish processing business when it acquires the fisheries resource.
C. The taxes levied in this chapter shall be additional to any other tax or license fee imposed or levied under any law or any other ordinance of the city except as herein otherwise expressly provided.
D. The taxpayer shall not collect the tax imposed by this chapter from, nor shall the liability for the tax otherwise be passed on to, any fisherman or other person from whom the taxpayer acquires the fisheries resources.
(Ord. 2002-09, 2002; Ord. 2002-12 § 1, 2002)