Chapter 5.02BUSINESS LICENSE AND TAX REGULATIONS

Sections:

5.02.010
Business license or business tax required.
5.02.020
Conclusive presumption of engaging in business or profession.
5.02.030
License – Application.
5.02.040
License – Fee.
5.02.050
Representations considered conclusive evidence.
5.02.060
Person engaged in business or profession.
5.02.070
License – Transferability.
5.02.080
License – Revocation.
5.02.090
Billiard, pool and card table licenses.
5.02.100
Amusement device licenses.
5.02.110
Music machine.
5.02.120
Places of entertainment or amusement – Hours of operation.
5.02.130
Liquor sales – Hours when permitted.
5.02.140
Police inspection rights.
5.02.150
Health inspection rights.
5.02.160
Exemption by law.
5.02.170
Charitable organizations – Exemption.
5.02.180
Licenses in lieu hereof.
5.02.190
Taxes in addition hereto.
5.02.200
Violation – Penalty.
5.02.210
Liability.
5.02.220
Late fees.

1Prior ordinance history: Ords. 443, 494, 571, 647, 672, 703, 837, 844 and 885.(Back)

5.02.010Business license or business tax required.

It is unlawful for any person, firm or corporation, excepting a wholesaler, to conduct or carry on any business or practice any profession in the city, without first securing a license to do so and paying a license fee as provided in this chapter.

For the purpose of this chapter, “wholesaler” means a person, firm or corporation which deals exclusively with retail business establishments and sells them goods, wares and merchandise for resale. Those businesses and professions whose licensing and control is preempted by the state shall not be subject to licensing by the city; however, such businesses for purpose of revenue shall pay to the city a business tax in the sum of twenty-five dollars per calendar year or part thereof during which such business is conducted in the city. It shall not be unlawful to conduct any such preempted business or profession without paying the tax, the city council stating that it is not the purpose of the city to license or regulate such business or profession. However, any person, firm or corporation failing to pay such tax in advance for the tax period, when due, shall be subject to the penalty provided in Section 5.02.220.

(Ord. 1249 (Exh. A (part)))

5.02.020Conclusive presumption of engaging in business or profession.

Every person, firm or corporation who for pay, hire or profit furnishes the materials or machinery or equipment to be used in carrying out any work, business or profession and uses, applies or operates such materials, machinery or equipment therein, whether for wages, unit prices, total job price, or otherwise, in the city, shall be conclusively presumed to be conducting or carrying on a business or practicing a profession in the city for the purpose of this chapter. This conclusive presumption is in addition to, and not in limitation or restriction of, any and all other circumstances or presumptions with respect to conducting, carrying on, or engaging in a business or profession.

(Ord. 1249 (Exh. A (part)))

5.02.030License – Application.

Application for the license shall be made in writing to the city clerk upon a form provided by the clerk, and the applicant shall at the same time deposit with the clerk in advance the license fee herein required. The clerk shall thereupon issue a license certificate to the applicant.

(Ord. 1249 (Exh. A (part)))

5.02.040License – Fee.

A. Basic License Fee. Unless it is otherwise provided by provision in a section providing for the licensing of a special, named, enumerated or specific business or activity, the annual basic license fee shall be measured by the number of employees of each business, based upon the number of employed individuals on June 1st preceding the license year in which the basic license fee is payable. This license fee is a basic fee for doing and conducting business within the city limits. Any other section of this chapter or any ordinance of the city requiring a license or tax for conducting a specific and named activity shall be in addition to this basic license fee. There shall be no set-off or credit given for this basic license fee unless such ordinance or section of ordinance so allows. The basic license fee rates are as follows:

1. For every business employing one to two persons, thirty dollars per annum or any part thereof;

2. For every business employing three to five persons, sixty dollars per annum or any part thereof;

3. For every business employing six to twelve persons, ninety dollars per annum or any part thereof;

4. For every business employing thirteen to twenty-five persons, one hundred forty-five dollars per annum or any part thereof;

5. For every business employing twenty-six to fifty persons, two hundred sixty dollars per annum or any part thereof;

6. For every business employing fifty-one or more persons, three hundred twenty-five dollars per annum or any part thereof;

7. Relocation or change fee, twenty-five dollars; and

8. Mall/market license, primary manager/owner sixty dollars; each booth or participant, twenty-five dollars.

B. Specialty License Fee. Any person selling or soliciting orders for any commodity or merchandise from house to house, or from address to address; and any person selling any commodity or merchandise from any vehicle, trailer, stand or temporary structure shall pay the following fees:

1. Solicitor’s one day license, first day, fifteen dollars; each day thereafter, ten dollars fifty cents;

2. Annual solicitor’s license, thirty-five dollars; and

3. Weekend (booth fee), twenty-five dollars per three-day weekend.

(Ord. 1438 § 1, 2015; Ord. 1249 (Exh. A (part)))

5.02.050Representations considered conclusive evidence.

In any action arising out of any provision of this chapter, or amendment thereto, the fact that the party thereto represented himself as engaged in any business or calling shall be conclusive evidence of the liability of such party to pay a license fee or business tax as provided in the ordinance codified herein.

(Ord. 1249 (Exh. A (part)))

5.02.060Person engaged in business or profession.

“A person, firm or corporation engaged in a business or profession” means the owner or one primarily beneficially interested therein for profit, and not employees; but where the employer is not licensed as required, it is unlawful for such employee to engage in any business or profession until his employer has first procured the necessary fee.

(Ord. 1249 (Exh. A (part)))

5.02.070License – Transferability.

No license issued under this chapter shall be transferable or assignable.

(Ord. 1249 (Exh. A (part)))

5.02.080License – Revocation.

The city council may at any time for good cause revoke, cancel or suspend any and all licenses issued pursuant to the ordinance codified herein upon a hearing held not less than three days after written notice of the time and place thereof has been served personally upon the licensee or the licensee’s duly authorized agent or manager, or by depositing the notice in the United States mail in a sealed envelope, with first class postage prepaid, addressed to the licensee or his duly authorized agent at the last known address of the licensee or agent, respectively, if such licensee or agent cannot be found in the city; and in such case no part of the unearned portion of such license fee shall be refunded.

(Ord. 1249 (Exh. A (part)))

5.02.090Billiard, pool and card table licenses.

Every person, firm or corporation who engages in the business of conducting billiard, pool or card tables for hire within the city shall in addition to the license required in Section 5.02.010, secure from the city clerk a license for each such table the fee for which shall be twenty dollars per table for each calendar year or any part thereof.

(Ord. 1438 § 2, 2015; Ord. 1249 (Exh. A (part)))

5.02.100Amusement device licenses.

Every person, firm or corporation who engages in the business of conducting shuffleboard or miniature bowling tables, music machines, video games or other amusement devices, whether or not any of the devices are coin-operated, for hire or charge within the city, shall in addition to the license required in Section 5.02.010, secure from the city clerk a license for such table, device or machine. The license fee shall be twenty dollars per table, device or machine for each calendar year or any part thereof.

(Ord. 1438 § 3, 2015; Ord. 1249 (Exh. A (part)))

5.02.110Music machine.

“Music machine” as used in this chapter means and includes any electrical or mechanical machine or device designed to be operated for the recording or reproduction of the human voice or any sound whatsoever by the insertion of a coin, trade check or slug.

(Ord. 1249 (Exh. A (part)))

5.02.120Places of entertainment or amusement – Hours of operation.

All theaters, shows, taverns, cocktail lounges, pool rooms, billiard rooms, cardrooms, skating rinks, dancehalls, bowling alleys, shooting galleries, and other places where entertainment or amusement is offered to the public, located in the city, shall be closed between the hours of two a.m. and six a.m. of each day, including weekends and Sundays; provided, the city council may by motion or resolution, extend the time during which such places may remain open on a stated special holiday.

(Ord. 1249 (Exh. A (part)))

5.02.130Liquor sales – Hours when permitted.

Liquor may be sold on weekdays and Sundays in Cle Elum, subject to applicable federal and state laws and regulations and city ordinances.

(Ord. 1249 (Exh. A (part)))

5.02.140Police inspection rights.

All members of the police force of the city shall have full and free access to any and all performances, shows, entertainments and businesses enumerated in Section 5.02.140, to inspect the same and to enforce the laws.

(Ord. 1249 (Exh. A (part)))

5.02.150Health inspection rights.

The city health officer or his representative shall at all times have access to any and all places in the city wherein is sold or manufactured food or drink for human consumption, for purpose of inspection.

(Ord. 1249 (Exh. A (part)))

5.02.160Exemption by law.

The ordinance codified in this chapter shall not be construed to apply to any person, firm or corporation, or any business who or which the city has precluded from licensing by the laws of the state or of the United States.

(Ord. 1249 (Exh. A (part)))

5.02.170Charitable organizations – Exemption.

The ordinance codified in this chapter shall not be construed to apply to churches or purely charitable organizations, nor to those engaged in the ministerial or teaching professions.

As used in this section, “purely charitable organization” means any organization organized and operated for charitable, education or other purposes, which is exempt from taxation pursuant to Section 501(c)(3) of the Internal Revenue Code of 1954, as amended.

(Ord. 1449 § 1, 2016; Ord. 1249 (Exh. A (part)))

5.02.180Licenses in lieu hereof.

The ordinances codified in Chapters 5.08 and 5.20 are specifically declared to remain in full force and effect; and payment of the taxes and/or license fees therein required must be made in lieu of the license fees required by this chapter.

(Ord. 1249 (Exh. A (part)))

5.02.190Taxes in addition hereto.

Chapter 5.12 is specifically declared to remain in full force and effect – and compliance with the terms thereof is required in addition to compliance with the terms of this chapter.

(Ord. 1249 (Exh. A (part)))

5.02.200Violation – Penalty.

See CEMC Chapter 8.60 (Code Enforcement).

(Ord. 1249 (Exh. A (part)))

5.02.210Liability.

The express intent of the city of Cle Elum is that the responsibility for compliance with the provisions of this chapter shall rest with the permit applicant and their agents.

(Ord. 1249 (Exh. A (part)))

5.02.220Late fees.

A penalty of twenty-five dollars shall be assessed against any business for failure to obtain a business license by the deadline.