Chapter 5.05
BUSINESS LICENSES

Sections:

5.05.010  Definitions.

5.05.020  License fees.

5.05.040  License period.

5.05.050  Licenses for different business or locations.

5.05.060  Exemptions.

5.05.070  Violation – Penalty.

5.05.080  Duty of town clerk.

5.05.010 Definitions.

In construing the provisions of this chapter, save where otherwise declared or clearly apparent from the context, the following definitions shall apply:

(1) The word "person" herein used interchangeably, means any individual, receiver, assignee, trustee in bankruptcy, trust, estate, firm, co-partnership, joint venture, club, company, joint stock company, business trust, corporation, association, society or group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise.

(2) The word "business" includes all activities engaged in with the object of gain, benefit or advantage to the licensee or to another person or class, directly or indirectly, and shall include all persons required to file a business and occupation return to the state of Washington under Chapter 82.04 RCW, and all persons required to register as a contractor under Chapter 18.27 RCW and all persons engaged in any profession.

(3) The terms "engage in business" or "engaging in business activities" means commencing, conducting or continuing in business and also the exercise of corporate or franchise powers as well as liquidating a business when the liquidators thereof hold themselves out to the public as conducting such business.

(4) Words in the singular shall include the plural and the plural shall include the singular. Words in one gender shall include all other genders. (Ord. 272 § 2, 1976)

5.05.020 License fees.

(1) There is hereby levied and shall be collected from every person an annual license fee for the act and privilege of engaging in business activities, including the renting of real property, within the town of Cathlamet. Such fee shall be measured by the gross proceeds of sales, or the gross income of the business, as the case may be, as specified in CMC 3.75.020.

(2) Any business, profession, or service, excepting a business not having offices or facilities within the town, which shall have or claim a gross income, sales or revenue of $10,000 or less annually, shall make a disclosure of their business records if so requested by the town clerk. Any failure to disclose records upon request will be deemed conclusive failure to qualify for a reduced license fee, and such person shall be charged the difference between the license fee claimed and the maximum fee imposed under CMC 3.75.020(1).

(3) The town clerk is hereby authorized to prescribe application forms to be completed by persons applying for the business licenses provided for in this chapter. The forms so prescribed may require the information supplied thereon to be given under penalty of perjury. Any person making a knowingly false statement in any such application form shall be subject to a $100.00 additional surcharge in addition to any other penalties that may be provided by the laws of the state of Washington. (Ord. 432 § 3, 2002; Ord. 331 § 1, 1986; Ord. 272 § 3, 1976)

5.05.040 License period.

The period for annual licenses shall be July 1st of one year to June 30th of the following year. Where applicable, license fees for the last half of such period shall be 75 percent of the annual license fee, and for the last quarter of such period shall be 50 percent of the annual license fee. The licenses required by this chapter shall be procured by the licensee prior to June 30th of each year for which required, or prior to the commencement of business in the town of Cathlamet, whichever comes first. For any license procured after the applicable date required herein, there is hereby assessed and there shall be collected by the town clerk, in addition to the applicable license fee, a delinquency charge of 20 percent of the license fee payable, plus one percent interest per month on the license fee payable between the time such license fee is procured and the time when the same should have been procured as herein provided. (Ord. 272 § 4, 1976)

5.05.050 Licenses for different business or locations.

Any person operating different businesses at different locations shall be required to obtain a separate license for each business. Businesses operating different, but related, businesses at the same location shall be required to obtain only one license for such business. A related business is defined as a business which may ordinarily and normally be operated together. (Ord. 272 § 5, 1976)

5.05.060 Exemptions.

This chapter shall not apply to:

(1) Persons engaged in the business of selling agricultural products grown or produced from their own lands within Wahkiakum County;

(2) Amateur athletic contests produced under the auspices of any school or amateur organizations;

(3) Any person in respect to his employment as an employee or servant as distinguished from that of an independent contractor, or person required to collect a sales tax on his work or to file a business and occupation return to the state of Washington under Chapter 82.04 RCW;

(4) Any nonprofit corporation or organization recognized as tax exempt under the Internal Revenue Laws of the state or federal government;

(5) Occasional sales of food or merchandise by a voluntary organization of Wahkiakum County for any nonprofit religious, educational or community service. (Ord. 272 § 6, 1976)

5.05.070 Violation – Penalty.

Any person violating or failing to comply with the provisions of this chapter shall, upon conviction thereof be punished by a fine of not to exceed $50.00. Any person who engages in or carries on any business without first obtaining a business license so to do as herein provided shall be guilty of a violation for each day during which business is so engaged in or carried on; and any person who fails or refuses to obtain and pay the license fee as herein provided on or before the due date thereof shall be deemed to be operating without having a license to do so. (Ord. 272 § 7, 1976)

5.05.080 Duty of town clerk.

The town clerk shall keep full and complete records of all license fees received hereunder and by whom paid, which records shall be open to the public inspection. It shall be the duty of the town clerk to require all persons engaging in any business activity to procure such license, and to enforce the collection thereof in the manner provided in this chapter. (Ord. 272 § 8, 1976)