Harlan F. Stone

“ The ordinance allows wide latitude for administrative construction, both by the provision which requires the comptroller to make interpretative rules and regulations, and that which commands him to prepare the form for the return on the basis of which the tax is to be computed. Until the form is prepared, the most that can be required of taxpayer is that they apply for the license and for the form on which to make their tax returns. Without the return there can be no tax, and no penalty can be imposed for its nonpayment. ”

“ It charges that the ordinance is vague and indefinite, in that it fixes no method of computation whereby appellant, with reasonable certainty, can segregate its interstate business or so much of its intrastate business as is conducted within the city of Seattle, and that the definition of gross income set out in section 2 is so vague and uncertain as to make it impossible for appellant to compute with reasonable certainty the amount of the tax. ”

“ By section 10, the taxpayer is required annually to make application to the city comptroller for an 'occupation license' for the ensuing year 'upon blanks or forms to be prepared by him requiring such information as may be necessary to enable him to arrive at the lawful amount of the fee or tax.' By section 20 the comptroller is required to make rules and regulations having the force of law for carrying the ordinance into effect. ”