Chapter 5.52
FEES FOR BUSINESSES OPERATING WITHIN THE CITY
Sections:
5.52.010 Created.
5.52.015 Definition – Business.
5.52.020 Fee schedule.
5.52.030 Exemptions.
5.52.040 Payment – When – Late – Penalty.
5.52.050 Finance Director – Authority.
5.52.060 Separate licenses required – Exceptions.
5.52.010 Created.
There is created a business license fee for all businesses situated within the City or doing business within the City limits of the City. It shall be unlawful for any person to operate or do business within the City when said license fee is unpaid.
As a condition of any and all business licenses issued by the City, it shall be a requirement that the operator of the business comply with federal, state and local laws, regulations and licensing requirements. [Ord. 2012-6 § 1, 2012; Ord. 1765 § 1, 1991; Ord. 1518 § 1, 1985; Ord. 1299 § 1, 1980.]
5.52.015 Definition – Business.
As used in this chapter, the term “business” means all vocations, occupations, professions, and activities which are conducted for private profit, directly or indirectly. The term “business” does not include schools, recognized churches, or other not-for-profit organizations which are recognized by the Internal Revenue Service as nontaxable entities. The term “business” does include medical marijuana dispensaries, collective gardens and other entities authorized or regulated by Chapter 69.51A RCW, as presently enacted or hereafter amended, regardless of whether said entities or organizations are not-for-profit or otherwise nontaxable. [Ord. 2012-6 § 2, 2012.]
5.52.020 Fee schedule.
The fee for said businesses shall be based on a per-employee amount which shall be determined as follows:
|
A. 0 to 5 employees |
$50.00 per year; |
|
B. 6 to 15 employees |
$100.00 per year; |
|
C. 16 to 50 employees |
$150.00 per year; |
|
D. 51 to 100 employees |
$200.00 per year; |
|
E. 101 employees and above |
$250.00 per year. |
For the purpose of this section, volunteers, members and owners shall be counted as employees. The number of employees shall be determined as the sum of the number of full-time regular employees and the number of hours worked by part-time, temporary and seasonal employees during the previous calendar years (or for new businesses, the number of hours estimated to be worked by part-time, temporary and seasonal employees during a calendar year) divided by 2080 hours, and rounded to the nearest integer. [Ord. 2012-6 § 2, 2012; Ord. 2180 § 1, 2007; Ord. 1518 § 2, 1985; Ord. 1299 § 2, 1980.]
5.52.030 Exemptions.
All businesses which are subject to the City franchise tax are exempt from the business license fee. Out-of-town businesses which sell advertising or which sell goods, merchandise or other items wholesale to businesses licensed within the City are also exempt from the business license fee.
All businesses which are subject to specific licensing tax, fee and/or permit provisions of the other chapters of this title are exempt from complying with the provisions of this chapter in addition to the compliance with the provisions of such other chapter(s); provided, that the businesses are in full compliance with the provisions of such other chapter(s); and further provided, that the business involves no activities other than those which are addressed, regulated or provided for in such other chapter(s); provided, that the requirement for a business to obtain a general business license under this chapter does not relieve the business from the requirement to obtain a special license or permit under the other chapters of this title, where the business engages in conduct regulated, provided for or addressed in such other chapters. [Ord. 2012-6 § 3, 2012; Ord. 1617, 1967; Ord. 1555, 1986; Ord. 1395 § 1, 1983; Ord. 1299 § 3, 1980.]
5.52.040 Payment – When – Late – Penalty.
The business license fees, as set forth in this chapter, shall be payable annually during the month of January and shall be delinquent if not paid on or before the first day of March of each year; provided, that license fees for new businesses operating within the City shall become delinquent if not paid within two months of the business commencing its operation within the City. For each business whose license fee becomes delinquent, there shall also be charged a late penalty in the additional amount of 50 percent of the business license fee which would otherwise be payable and which penalty shall be in addition to the other remedies and actions available to the City to enforce its ordinance. [Ord. 1776 § 3, 1992; Ord. 1395 § 3, 1985; Ord. 1299 § 4, 1980.]
5.52.050 Finance Director – Authority.
The Finance Director is authorized to institute procedures for ascertaining the number of employees present in all businesses within the City or doing business within the City and to implement these procedures in order to give notice to the businesses in time for them to pay their license fee by January 1st of each year. The Finance Director is further authorized, within his discretion, to waive late penalties for delinquent license applications upon consideration of factors involved therewith, including but not limited to the following:
A. The length of time involved in the performance of contracts or duties by contractors or persons engaged in similar enterprises dependent upon the award of contracts;
B. Seasonal or temporary occupations or operations;
C. Businesses or occupations which are unable to predict or anticipate whether or not the businesses will be in existence at the time the business license fee would otherwise become delinquent; and
D. Instances where the owner or operator of the business may not have received the business license application or renewal in a timely manner. [Ord. 1566 § 1, 1986; Ord. 1299 § 5, 1980.]
5.52.060 Separate licenses required – Exceptions.
Separate licenses shall be obtained for each place of business, or branch thereof, except when such businesses are served by one set of business records or books. It is further provided that when a business moves from one location to another location within the City, the business license shall be reviewed in light of the change of location and shall be subject to approval for code compliance prior to occupancy. [Ord. 1700 § 1, 1990; Ord. 1299 § 6, 1980.]