Title V
FINANCE AND BUSINESS REGULATIONS

1 Fee Schedule

2 Bonds

3 Salaries

4 Animal Licenses

5 Business Licenses

6 Admission Tax

7 Entertainment Device Tax

8 Gambling Tax

9 Leasehold Excise Tax

10 Sales And Use Tax

11 Utility Tax

12 Adult Entertainment Standards

13 Public Dances And Dance Halls

14 LID Assessment Foreclosure Procedure

15 Green River Wildlife And Greenbelt Preservation
Fund

16 Unemployment Compensation Fund

17 Cable Communication Systems

18 Lodging Tax

19 Telecommunications Licenses And Franchises

20 Peddler’s License

21 Procedure Upon Overpayment And Appeals

CHAPTER 1
FEE SCHEDULE

SECTION:

5-1-1: Fee Schedule Adopted (Rep. by Ord. 4723)

5-1-2: Charges For Instruments, Reports, Codes And Services

5-1-3: Refunding Land Use Fees (Rep. by Ord. 4723)

5-1-4: Fines For False Alarms

5-1-5: Golf Course Fees

5-1-6: City Center Garage Parking Fees

5-1-7: Aquatic Center Admission Fees

5-1-1 FEE SCHEDULE ADOPTED:

(Rep. by Ord. 4723, 5-11-98)

5-1-2 CHARGES FOR INSTRUMENTS, REPORTS, CODES AND SERVICES:

The following charges are hereby established by the City which shall be collected for the following instruments, reports, codes and services: (Ord. 3774, 12-19-83)

A.  Maps:

Zoning maps – standard size	$5.00 each
Precinct maps – large size	2.50 each
Comprehensive Plan map	2.00 each

(Ord. 3887, 2-4-85; amd. Ord. 4789, 8-16-99)

B.  Plat:

First page	$1.00
Each additional page	0.50

(Ord. 3774, 12-19-83)

C.  Photostatic Copies:

Up to ten (10) pages free. After first ten (10) pages all pages, including the first ten (10), will be charged as follows:

Per 8 1/2¢¢ x 11¢¢ or 8 1/2¢¢ x 14¢¢ black-and-white single-sided page	$0.15
Per 11¢¢ x 17¢¢ single-sided page	0.20
Per color 8 1/2¢¢ x 11¢¢ or 8 1/2¢¢ x 14¢¢ single-sided page	0.25

(Ord. 3774, 12-19-83; Ord. 4267, 4-23-90; amd. Ord. 4639, 10-28-96; Ord. 5113, 12-20-04)

D.  Audio or Video Recording Copies:

1.	Audio recording, each copy	$10.00
2.	Video recording, each copy	15.00

(Ord. 4953, 2-4-02; amd. Ord. 5113, 12-20-04)

E.  Regulations and Plans:

Comprehensive Plan and Map		$15.00
Title 4, Development Regulations
	Text and Zoning Map	55.00
	Text Only	50.00
	Individual Chapters of Development Regulations:
	Chapter 1, Administration And Enforcement (includes development fees)	3.00
	Chapter 2, Land Use District Regulations (includes zone-related use restrictions and development standards)	10.00
	Chapter 3, Environmental Regulations And Special Districts (includes wetland, shoreline, flood regulations, etc.)	5.00
	Shoreline Master Program only (includes policies)	2.00
	Chapter 4, Property Development Standards (includes sign, parking, landscaping regulations, etc.)	7.00
	Grading, Excavation And Mining Regulations only	N/C
	Parking Regulations only	2.00
	Sign Code only	2.00
	Chapter 5, Building And Fire Prevention Standards	3.00
	Chapter 6, Street And Utility Standards	3.00
	Chapter 7, Subdivision Regulations	2.00
	Chapter 8, Permits, Decisions And Appeals	4.00
	Chapter 9, Procedures	5.00
	Chapter 10, Nonconforming Uses, Structures And Lots	N/C
	Chapter 11, Definitions	4.00
Renton Municipal Code (two volumes)		200.00
Code Supplements, per year:
	Titles 1 – 3 and 5 – 10	35.00
	Title 4	35.00

(Ord. 4267, 4-23-90; amd. Ord. 4741, 10-5-98; Ord. 4789, 8-16-99; Ord. 4953, 2-4-02)

F.  Miscellaneous Services:

Certification and Notary Fees – Clerk’s Certification	5.00
Notary Public Attestation or Acknowledgement or as otherwise provided for in RCW 42.28.090	3.00 per instrument (signature)
Hold Harmless Agreements and other similar document not otherwise provided for	10.00 each
Charge for fingerprint cards for employment clearance, governmental service, passport application, immigration and related matters	2.00 per set not to exceed two (2) cards or documents per person
Lamination of Licenses, Pictures	3.00
Review of Shopping Cart Containment and Retrieval Plans	100.00

(Ord. 3933, 8-26-85; amd. Ord. 4741, 10-5-98; Ord. 4953, 2-4-02; Ord. 5145, 6-13-05)

G.  Budget:

The sum for each copy of the City’s budget except that no such charge shall be made for any copy of the City’s annual budget when requested by any other municipality or quasi-municipal corporation or other nonprofit charitable or education organization

5.00 each

(Ord. 3774, 12-19-83; amd. Ord. 4953, 2-4-02)

H.  Miscellaneous Charges for Police Services:

Police Reports (1 – 10 pages)		$ 5.00
	Over 10 pages to 20 pages	15.00
	Over 20 pages	25.00
Certification of Copy of Report		1.00
Notarized Copy of Report		5.00
Record Checks (Written Response)		5.00
Letters of Clearance		5.00
Photographs (Blk/Whi or Color)/each		3.00
Fingerprint Cards (not classified)		5.00
	Each additional card	1.00
Miscellaneous Special Requests		5.00
Daily Charge for Walk-In Commitment		35.00

(Ord. 4298, 11-26-90; amd. Ord. 4852, 8-7-00; Ord. 4953, 2-4-02)

I.  Charges for Documents: (Fire Department)

Fire Incident Report				1.00 per report
Aid Incident Report				1.00 per report
Fire Inspection Report				1.00 per report
Fire Investigative Report				3.00 per report
Photographs and Prints:
	Prints
		First Copy
			Black and White	6.00 each
			Color	7.00 each
		Additional Copy
			Black and White	2.50 each
			Color	3.50 each

(Ord. 3774, 12-19-83; amd. Ord. 4953, 2-4-02)

J.  Computer Listings:

City of Renton new business list		$ 5.00
List of all business licenses		10.00
Facsimile Copies:
Copies requested by outside parties (local fax number)		No charge (10 page limit)
Copies requested by outside parties (long distance fax number)
	1 – 2 pages	No charge
	3 – 5 pages	$5.00 (minimum)
	5 – 10 pages (10 page limit)	$1.00 per page

(Ord. 4257, 1-22-90; Ord. 4267, 4-23-90; amd. Ord. 4741, 10-5-98; Ord. 4953, 2-4-02; Ord. 5113, 12-20-04)

K.  Utility Fees:

Special Request Water Meter Reading	$30.00
Utility New Account Setup	$25.00
Utility Billing Account Transfer	$5.00
Water Utility Outstanding Balance Search Requested By Fax, Messenger or Letter	$25.00

(Ord. 5126, 2-28-05; amd. Ord. 5127, 2-28-05; Ord. 5276, 4-16-07)

5-1-3 REFUNDING LAND USE FEES:

(Rep. by Ord. 4723, 5-11-98)

5-1-4 FINES FOR FALSE ALARMS:

Schedule of Fines for False Alarms	Amount
First, second and third false alarms	no charge
Fourth and fifth false alarms in a registration year (January 1 through December 31 each year)	$ 50.00/each
Sixth false alarm and successive false alarms in a registration year (January 1 through December 31 each year)	100.00/each
Registration Fee (One time only fee) per owner	0.00
Late Registration Penalty	50.00
Late False Alarm Payment Penalty	25.00
Appeal Hearing Cancellation Fee	10.00

(Ord. 4852, 8-7-00)

5-1-5 GOLF COURSE FEES:

A.  Greens Fees: The cost of golf course greens fees shall be as follows:

      Effective through April 1, 2008:

18 Hole/Weekday	$28.00
18 Hole/Weekend	$32.00

9 Hole/Weekday	$19.00
9 Hole/Weekend	$19.00

18 Hole/Senior/Weekday	$19.00
9 Hole/Senior/Weekday	$13.00

18 Hole/Junior/Weekday	$16.00
9 Hole/Junior/Weekday	$12.00

      Effective after April 1, 2008:

18 Hole/Weekday	$29.00
18 Hole/Weekend	$33.00

9 Hole/Weekday	$19.00
9 Hole/Weekend	$19.00

18 Hole/Senior/Weekday	$19.00
9 Hole/Senior/Weekday	$15.00

18 Hole/Junior/Weekday	$16.00
9 Hole/Junior/Weekday	$12.00

For purposes of this section, “weekend” shall mean Friday, Saturday, and Sunday.

“Weekday” shall mean the remaining four days of the week.

B.  Golf Cart Fees:

18 Hole fee	$24.00
9 Hole fee	$14.00

C.  Driving Range Fees:

Large Bucket	$7.00
Small Bucket	$4.00
(New) Warm-up Bucket	$2.00

D.  Lesson Fees:

1/2 Hour Private	$40.00
1 Hour Private	$60.00
1/2 Hour Series Private	$140.00
1 Hour Series Private	$220.00
Group Series	$90.00

(Ord. 4886, 12-18-00; amd. Ord. 5025, 11-17-03; Ord. 5178, 12-12-05; Ord. 5248, 12-11-06; Ord. 5321, 11-26-2007)

5-1-6 CITY CENTER GARAGE PARKING FEES:

A.  Short-Term/Retail Parking: Parking rates for retail parking will be as follows:

0 – 2 hours:	Free
2 – 4 hours:	$2.00
4 – 6 hours:	$4.00
6+ hours:	$6.00

      Retail parkers will register their space number and pay for parking at pay stations located in the garage first-floor lobbies.

B.  Discounted Rate: A discounted rate for parking in the long-term, card-accessed areas of the garage and in City surface parking lots will be provided for any person or entity who lease(s) three or more parking space(s) for at least a six-month period. The fees will be as follows:

1.   The following group rates will apply, except as provided below.

$30.00/month per stall for leases of 3 to 50 stalls.

$20.00/month per stall for leases of the 51st to 100th stalls.

For leasing of 101 stalls or more, the fee schedule shall be identical to the Metro fee schedule, as shown in subsection B2 of this Section.

If a customer needs a replacement card because he/she either lost his/her card or broke it, he/she will be charged a $20.00 replacement fee. The Finance Department will be able to waive this fee for good cause, such as a broken card due to ordinary wear and tear.

2.   King County Metro Discounted Rate: The discounted rate for parking in the long-term, card-accessed areas of the garage that have been leased to King County Metro will be as follows:

$10.00/month per stall for 100 stalls.

$15.00/month per stall for leasing of the 101st to 200th stall.

$20.00/month for each stall from the 201st to the 261st stall.

$20.00/month for all stalls when the lease exceeds 261 stalls. (Ord. 5011, 6-2-03; amd. Ord. 5023, 11-3-03; Ord. 5114, 12-20-04)

5-1-7 AQUATIC CENTER ADMISSION FEES:

Admission for the Aquatic Center shall be as follows:

	Regular Session	Twilight Sesssion	Season Pass
Resident Infants (under 1 year):	Free	Free	Free
Nonresident Infants (under 1 year):	Free	Free	Free
Resident Youth, 1 – 4:	$2.00	$1.25	$20.00
Nonresident Youth, 1 – 4:	$4.00	$2.50	$33.00
Resident Youth, 5 – 12:	$5.00	$3.50	$50.00
Nonresident Youth, 5 – 12:	$8.00	$4.75	$83.00
Resident Teen, 13 – 17:	$6.00	$3.75	$62.00
Nonresident Teen, 13 – 17:	$9.00	$6.00	$110.00
Resident Adult, 18 – 49:	$7.00	$4.75	$75.00
Nonresident Adult, 18 – 49:	$14.00	$8.50	$165.00
Resident Senior (50 and up):	$6.00	$3.50	$62.00
Nonresident Senior (50 and up):	$8.00	$4.75	$83.00
Resident Lap Swim/Water Walking Only:	$3.00	$3.00	$37.00
Nonresident Lap Swim/Water Walking Only:	$4.40	$4.40	$55.00
Resident Family Rate*:	n/a	n/a	$175.00
Nonresident Family Rate*:	n/a	n/a	$330.00
*A family is defined as a group of four of which at least one, but not more than two, are adults. The family season pass card rate is based on a family of four persons. A flat rate of $25.00 will be charged for each additional family member. All persons must reside at the same address.

Group Rates*	Regular Session	Twilight Session
Resident Rates:	$6.00 per person	$3.50 per person
Nonresident Rates:	$10.00 per person	$6.00 per person

*	1.	For groups of 10 or more.
	2.	Must be scheduled in advance.
	3.	Guaranteed admission.
	4.	The number of groups may be limited each day.
	5.	Must have the appropriate ratio of chaperones.
	6.	Staff has the authority to offer discounted daily rates for partial sessions or Renton-only events.

Locker Rental

$ 0.25

Canopy Rental Fees (includes canopy and admission for one leisure swim session)
Henry Moses Party Tent #1 (10¢ x 20¢ for up to 25 guests):
Resident Rate, per session:	$155.00
Nonresident Rate, per session:	$190.00
Henry Moses Party Tent #2 (10¢ x 10¢ for up to 15 guests):
Resident Rate:	$105.00
Nonresident Rate:	$130.00

Swim Lesson Program
Resident swim session fee:	$44.00
Nonresident swim session fee:	$60.80
Swim sessions consist of eight lessons. For those sessions that may be shorter than eight lessons the fee will be $5.50 per lesson for residents and $7.60 per lesson for nonresidents.

End-of-Year School Party Rentals
Number of Students:	Renton S.D. 403:	All other schools/school districts:
001 – 299	$1,675	$2,211
300 – 399	$2,010	$2,662
400 – 499	$2,180	$2,888
500 – 599	$2,345	$3,113

All-Inclusive Rentals

$1,128.00 for a 2-hour rental

(Ord. 5053, 12-15-03; amd. Ord. 5067, 4-19-04; Ord. 5130, 4-4-05; Ord. 5258, 2-12-07)

CHAPTER 2
BONDS

SECTION:

5-2-1: Director Of Finance

5-2-2: Clerk

5-2-3: Chief Of Police

5-2-4: Approval Of Bond

5-2-5: Combining Of Bonds Under Single Bond

5-2-1 DIRECTOR OF FINANCE:

The Director of Finance of the City of Renton shall, prior to or at the time of taking office, execute a bond in favor of this City in the sum of twenty thousand dollars ($20,000.00) with good and sufficient surety to be approved by the City Council, conditioned for the faithful performance of his respective duties and that he will faithfully account for and pay over, upon proper vouchers executed by the proper officers of the City, and as otherwise required by law, all the monies that may come into his hands and belonging to the City. (Ord. 2695, 1-24-72; amd. Ord. 2845, 4-15-74)

5-2-2 CLERK:

The Clerk of the City of Renton, before entering upon the duties of such office, shall file with the Mayor a bond approved by the Council, conditioned for the faithful performance of such duties as Clerk and that said Clerk will faithfully account for all monies that may come into her hands as such Clerk, belonging to the City. (Ord. 2091, 5-18-64)

5-2-3 CHIEF OF POLICE:

The Chief of Police and all members of the police force, before entering upon the duties of their office shall each execute a bond to the City in the sum of one thousand dollars ($1,000.00), conditioned for the faithful performance of their duties as such police officer and that they will account for and pay over to the proper officers, all monies that may come into their hands, belonging to the City. Such bond shall be filed with the Clerk and shall be approved by the Council. (Ord. 2087, 4-13-64)

5-2-4 APPROVAL OF BOND:

The form of bonds furnished herein shall be approved in writing by the Attorney for the said City. (Ord. 1064, 9-5-39)

5-2-5 COMBINING OF BONDS UNDER SINGLE BOND:

The bonds required of the Director of Finance, the City Clerk, the Chief of Police or other City officers or officials may be combined under a single bond. The single bond must be in an amount that is equal to the sum of the individual’s bonds which are required of those persons to be covered by the single bond. (Ord. 3797, 3-12-84)

CHAPTER 3
SALARIES

SECTION:

5-3-1: Salaries Of Elective Officers

5-3-2: Salaries Of Appointive Officers

5-3-1 SALARIES OF ELECTIVE OFFICERS:

The elective officials, consisting of the Mayor and members of the City Council, shall receive the salaries fixed and established by City ordinances from time to time and as otherwise provided by law.

All salaries so specified shall be paid in equal semi-monthly installments. (Ord. 2842, 3-25-74; amd. Ord. 2845, 4-15-74)

5-3-2 SALARIES OF APPOINTIVE OFFICERS:

The appointive officers shall receive such salaries as are fixed and established by City of Renton ordinances and such salaries shall be paid in equal semi-monthly installments unless otherwise determined by the City Council or by State law. For the purpose of this Section the appointive officers are those appointed by the Mayor and whose appointment is subject to confirmation by the City Council. They shall include, among others: Chief Administrative Officer, Finance and Information Services Administrator, Hearing Examiner, Human Resources and Risk Management Administrator, Planning/Building/Public Works Administrator, Community Services Administrator, Economic Development, Neighborhoods, and Strategic Planning Administrator, Police and Fire Chief as per applicable civil service laws, and the City Clerk. The City Attorney shall be compensated according to the terms of the City Attorney’s contract. (Ord. 4206, 2-20-89; amd. Ord. 5079, 6-7-2004)

CHAPTER 4
ANIMAL LICENSES

SECTION:

5-4-1: Required Age For Licensing

5-4-2: Annual Fees; Special Rates For Senior Citizens; Blind Persons With Seeing Eye Dogs

5-4-3: Application; Tag

5-4-4: Definitions

5-4-5: When Provisions Nonapplicable

5-4-6: Additional Animals

5-4-1 REQUIRED AGE FOR LICENSING:

It shall be unlawful to own or keep a dog or cat of more than four (4) months of age within the City unless the owner or custodian thereof shall have a valid animal license for each such animal. A violation of this section shall constitute a civil infraction punishable by a fine of up to $250, not including costs. (Ord. 3773, 12-19-83, eff. 1-1-84; amd. Ord. 4916, 9-10-01)

5-4-2 ANNUAL FEES; SPECIAL RATES FOR SENIOR CITIZENS; BLIND PERSONS WITH SEEING EYE DOGS:

(Ord. 3773, 12-19-83, eff. 1-1-84)

A.  The fees for a two-year animal license shall be as follows:

Each dog (not altered) $20.00

Each dog (altered) 10.00

Each cat (not altered) 8.00

Each cat (altered) 4.50

(Ord. 4446, 4-4-94; amd. Ord. 4739, 9-14-98; Ord. 4806, 10-25-99, eff. 1-1-00)

B.  City residents sixty two (62) years of age or older, if income qualified as set forth in Section 8-5-15D and E and Section 8-4-31C of the City Code, shall be entitled to purchase a special permanent animal license. Eligible residents may purchase the special permanent animal licenses at a cost according to the fee schedule as above listed. Such qualified senior citizens shall not be required to annually purchase a new license for the lifetime of such licensed animals; provided, that no person so qualified shall be granted more than three (3) permanent licenses for any combination of three (3) cats and dogs for which they are the registered owners.

C.  Residents of the City who are the owners or custodians of seeing eye dogs shall be exempt from the payment of the annual license fees for said dogs. For the purpose of this Chapter the term “blind person” shall mean a person who has no vision or whose vision, with correcting glasses, is so defective as to prevent the performance of ordinary activities for which eyesight is essential, and who is the owner or custodian of a seeing eye dog to assist such person. Such qualified person shall be eligible to receive from the Finance Director a license for such dog without any charge therefor. The Finance Director shall require proper evidence of such eligibility as further set forth in RCW 74.16.030, et seq. Such license shall not be transferable and shall be specifically marked for such seeing eye dog. (Ord. 3773, 12-19-83, eff. 1-1-84)

D.  All applications for such licenses shall be made to the Finance and Information Services Administrator and the two-year license fees shall be paid upon receipt of a renewal notice. In the event the owner or custodian of any such dog or cat fails to procure and fails to pay for such license fee at or before the renewal date, or within thirty (30) days of acquiring the ownership or custody of any such dog or cat, a late charge of ten dollars ($10.00) shall be added to the regular license fee. The City may require reasonable evidence to determine the date of acquisition or custody of any such dog or cat to ascertain whether a late charge shall be imposed. (Ord. 4223, 7-3-89; amd. Ord. 4739, 9-14-98)

E.  The Finance Director is hereby authorized to permit the City’s animal control officer, or any other custodian of animals impounded pursuant to the provisions of the City Code, and any duly licensed veterinarian practicing his profession within the City to sell and issue licenses. The Finance Director may impose such additional regulations as may be reasonable to carry out the provisions of this Chapter. The Finance Director is hereby authorized to provide, by appropriate designation, the special permanent licenses for qualified senior citizens as hereinabove set forth. (Ord. 3773, 12-19-83, eff. 1-1-84)

5-4-3 APPLICATION; TAG:

Said license shall be obtained by making application to the Finance Director, or as otherwise provided for herein, upon forms approved and provided by the Finance Director and upon payment of the required fee; thereupon the license tag, in such form as may be approved by the Finance Director, will be issued to the applicant and said tag shall be attached firmly and securely to the collar worn at all times by the dog so licensed. In the event such tag has been lost or stolen, then the owner or custodian of such dog shall make prompt application unto the Finance Director for a duplicate tag and such duplicate tag shall be issued by the Finance Director upon payment of the sum of five dollars ($5.00). (Amd. Ord. 4806, 10-25-99, eff. 1-1-00)

5-4-4 DEFINITIONS:

For the purpose of this Chapter, “owner” shall mean any person, firm or corporation owning, having an interest in, right of possession to, control, custody or possession of such an animal.

5-4-5 WHEN PROVISIONS NONAPPLICABLE:

The provisions relating to the licensing of animals shall not apply to such animals in the temporary custody of a veterinarian, or whose owners are bona fide nonresidents temporarily residing or visiting within the City. (Ord. 3773, 12-19-83, eff. 1-1-84)

5-4-6 ADDITIONAL ANIMALS:

The keeping of additional animals may be allowed pursuant to RMC 4-9-100. Application shall be made to the Development Services Division. Upon approval of the issuance of an Additional Animals Permit by the Development Services Director, the Finance Director shall be authorized to issue a license to keep additional animals to the applicant. The additional animals license shall be renewed annually upon receipt of the fifty dollar ($50.00) fee and provided Animal Control and/or the Development Services Division has not revoked the permit pursuant to RMC 4-9-100I. The first-year license fee shall be waived for those who receive an Additional Animals Permit. (Ord. 5356, 2-25-08, eff. 3-6-08)

CHAPTER 5
BUSINESS LICENSES

SECTION:

5-5-1: Exercise Of Revenue License Power

5-5-2: Definitions

5-5-3: General Business License

5-5-4: Special Endorsement And Special Occupation Licenses Required (Rep. by Ord. 4638)

5-5-5: Requirements For Business License Applications Within An Aquifer Protection Area

5-5-6: Confidentiality Of Information

5-5-1 EXERCISE OF REVENUE LICENSE POWER:

The provisions of this Chapter shall be deemed an exercise of the power of the City to license for revenue. The provisions of this Chapter prescribing license fees shall be strictly construed in favor of the applicability of the license fee.

5-5-2 DEFINITIONS:

Words are to be given their usual meaning. When not inconsistent with the context, words in the singular number shall include the plural, and the plural shall include the singular, and words in one gender shall include all other genders. The word “shall” is always mandatory and not merely directory. In construing the provisions of this Title, except when otherwise declared or clearly apparent from the context, the following definitions shall be applied:

BUSINESS: All activities, occupations, trades, pursuits, professions and matters located or engaged in within the City or anywhere else within the City’s jurisdiction with the object of gain, benefit, advantage or profit to the business enterprise or to another person, directly or indirectly.

BUSINESS ENTERPRISE: Each location at which a person engages in business within the City of Renton.

BUSINESS LOCATED OUTSIDE THE CITY: A business enterprise with a permanent location outside the City, but with no permanent location within the City.

CITY: The City of Renton.

EMPLOYEE: Any person employed at any business enterprise who performs any part of his duties within the City, except casual laborers not employed in the usual course of business. A sole proprietor is not an “employee”. All officers, agents, dealers, franchisees, etc., of a corporation or business trust, and all but one partner of a partnership (except limited partners), are “employees” within this definition.

ENGAGING or ENGAGE IN BUSINESS: Commencing, conducting or continuing in any business.

FULL-TIME EMPLOYEE: An employee working more than one thousand six hundred (1,600) hours per annum, including legal holidays and vacation time, during the twelve (12) month period upon which the license fee is computed.

PART-TIME EMPLOYEE: An employee working less than one thousand six hundred (1,600) hours per annum, including legal holidays and vacation time, during the twelve (12) month period upon which the license fee is computed.

PERSON: An individual natural person, a sole proprietor, partnership, corporation or a person acting in a fiduciary capacity.

PROFESSIONAL or SEMI-PROFESSIONAL: Those persons who are primarily engaged in the business of rendering any type of service including, but not limited to, the following: doctor of medicine; other healing art or science; dentist or dental technician; attorney at law; licensed or registered engineer; surveyor; certified or licensed public accountant; bookkeeper; tax or business consulting service; real estate broker or agency; insurance broker, agent or representative and other brokerage businesses; funeral director or mortuary; optometrist; architect or designer; optician; ophthalmologist; pharmacist; operator, manager or any other business enterprise conducting any state or national bank, building and loan association, savings and loan association, and any other financial institution rendering a special or multiple type of professional or semi-professional service to the general public; specialized private training schools in aviation, salesmanship and music when conducted in a separate place of business and having an average of twenty (20) or more students per week; or other specialized

training schools teaching or instructing in special skills or trades; or any other similar activity conducted by, supervised or operated by a business enterprise which offers to members of the public the business of rendering any type of service.

QUARTERLY PERIOD: Each three (3) month period of the calendar year: January 1 through March 31, April 1 through June 30, July 1 through September 30 and October 1 through December 31 of each year.

REPORTING PERIOD: The full previous twelve (12) months, starting from the first day of the quarter within which the anniversary date of application for City of Renton business license falls. (Ord. 5166, 11-21-05)

TEMPORARY or PORTABLE SALES: A business enterprise with no permanent location either within or outside of the City, but which engages in business within the City.

5-5-3 GENERAL BUSINESS LICENSE:

A.  General Business License Required: Every business enterprise, including those with a temporary or portable sales location, shall first obtain, from the Fiscal Services Division, a general business license for the current calendar year or unexpired portion thereof. The license shall be nontransferable.

B.  Issuance of License:

1.   All general business licenses shall be issued by the Finance and Information Services Administrator. The Finance and Information Services Administrator shall keep a register thereof. Each license shall be numbered, and shall show the name, place and character of business and such other information as the Finance Administrator shall deem necessary.

2.   The license shall at all times be posted in the place of business for which it is issued, or in the case of a business enterprise with a temporary or portable sales location, be carried on the person of the holder thereof at all times during business hours or while such business is being carried on, and shall be displayed at the request of any interested person.

3.   When the place of business of a business enterprise is changed, the business enterprise shall return the license to the Finance and Information Services Administrator and a new license shall be issued for the new place of business free of charge. No business enterprise holding a license shall allow any other business enterprise, for whom a separate license is required, to operate under or to display its license. (Ord. 3773, 12-19-83, eff. 1-1-84)

C.  License Fee: The general business license fee shall be determined by the number of employees in the City of Renton during the reporting period as follows:

1.   New License Application Fees: The new license fee shall be calculated by estimating the number of hours to be worked during the upcoming year and then multiplying that figure by $0.029 per hour. For those businesses relocating to Renton and anticipating an equivalent number of employee hours in the upcoming year, the fee may be based on the prior year’s hours.

2.   There shall be a minimum fee for any annual license of fifty five dollars ($55.00).

3.   Renewal Fees: The annual license renewal fee shall be calculated by multiplying the number of hours worked during the reporting period and then multiplying that figure by $0.029 per hour. This figure will be approximately fifty five dollars ($55.00) per full time equivalent employee per calendar year when based upon one thousand nine hundred twenty (1,920) hours of employment per calendar year. The annual license renewal fee may also be calculated by multiplying the number of full-time equivalent employees reported by fifty five dollars ($55.00).

4.   At any time during the year that it appears that the number of employees has been under-reported, an additional license fee shall be due. Additional license fees are calculated using the method shown in subsection C1 of this section and based on the net difference between estimated fees paid at the time of new license application and the fees for hours actually worked. Such additional license fee shall be paid to the City at the time of annual renewal.

5.   If, at any time, it appears that the number of employees for the year has been under-reported by twenty percent (20%) or more, there shall be a penalty applied to any additional fee owed, equal to twenty percent (20%) per annum of the additional fee, plus any accounting, legal or administrative expense incurred by the City in determining the under-reporting, the amount of the under-reporting or in collecting the tax and any penalty.

6.   Each business license holder may be required, by the Finance and Information Services Administrator or his/her designee, to file with the City of Renton, copies of its quarterly reports to the State Department of Labor and Industries reporting employee hours worked. The businesses that did not file the report may be required to file an affidavit with the City reporting hours worked or the equivalent number of employees.

7.   Due Dates: Business license fees are due one month following the last day of the reporting period. (Ord. 5402, 7-21-08)

8.   Reporting Periods: Business license fees are calculated for the reporting period. The Finance and Information Services Administrator may set quarterly payment schedules and due dates for business license fees on an exceptional basis.

Reporting periods are as follows:

Reporting Period 1: Anniversary date of the business’s original application for a City business license falls within January 1st through March 31st.

Reporting Period 2: Anniversary date of the business’s original application for a City business license falls within April 1st through June 30th.

Reporting Period 3: Anniversary date of the business’s original application for a City business license falls within July 1st through September 30th.

Reporting Period 4: Anniversary date of the business’s original application for a City business license falls within October 1st through December 31st.

9.   Expiration: Unless otherwise established by the Finance and Information Services Administrator, a business license shall expire on the last day of the month following its reporting period. (Ord. 5402, 7-21-08)

10.  Location of Business and Employees:

a.   Presumption: For purposes of this section, any business operating within the City limits of the City of Renton shall be deemed to have all of its employees working within the City limits of the City of Renton.

b.   Working Outside City: For any employees whose nominal place of business is within the City limits of the City of Renton, all hours will be presumed to be worked within the City and subject to this fee. Any employee regularly reporting to work within the City limits shall have all of that employee’s time subject to this fee, even if portions of the employee’s time are spent outside the City of Renton (for example, a realtor or outside salesperson). For an employee normally employed within the City of Renton who, for extended periods of time, reports to work outside the City of Renton, for example, a contractor’s employees reporting directly to job sites, then the employer may by affidavit report the number of hours actually worked within the City or the percentage of time within the City based upon one thousand nine hundred twenty (1,920) hours annually and pay the annual license fee based upon those figures.

c.   Short Term Employment Within City: A temporary ninety (90) day license may be purchased for twenty five dollars ($25.00) per FTE. The expiration date of the license shall be ninety (90) days from date of issuance. The temporary business license may only be purchased by businesses with 50 or fewer FTE. The license may be renewed at the same fee of twenty five dollars ($25.00) per FTE for successive ninety (90) day periods. Renewal forms will not be sent to short term business licensees. Renewals must be at the request of licensee. All late fees and penalties apply.

11.  Any payment not made before one month following the due date as defined herein shall be cause for the automatic revocation of the business license. (Ord. 5402, 7-21-08; Ord. 4335, 12-16-91; Ord. 4105, 12-21-87)

D.  Renewal Notice: The Finance and Information Services Administrator is authorized, but not required, to mail to business enterprises forms for application for licenses, but failure of the business enterprise to receive any such form shall not excuse the business enterprise from making application for and securing the license required and payment of the license fee when and as due hereunder.

E.  Time Within Which to Claim Overpayment of License Fee: Whenever a business enterprise makes an overpayment, and, within two (2) years after date of such overpayment, makes application for a refund or credit of the overpayment, its claim shall be allowed and be repaid from the general fund or be applied as a credit to annual renewal fees as approved by the Finance and Information Services Administrator.

F.  Penalties:

1.   There shall be a penalty of not less than twenty dollars ($20.00) to reinstate any license revoked through nonpayment.

2.   There shall further be a penalty of not less than fifty dollars ($50.00) for failure to obtain a business license, plus payment of all license fee amounts still owing for the last three (3) years, plus a penalty of twenty percent (20%) per annum for all amounts owing, plus any accounting, legal or administrative expenses incurred by the City in determining the nonreporting, or the unpaid portion over the last three (3) years or in collecting the tax and/or the penalty.

3.   Monetary Penalty: Failure to pay the license fee within one day after the day on which it is due and payable pursuant to subsection C7 of this section shall render the business enterprise subject to a penalty of five percent (5%) of the amount of the license fee for the first month of the delinquency and an additional penalty of five percent (5%) for each succeeding month of delinquency, but not exceeding a total penalty of twenty five percent (25%) of the amount of such license fee. (Ord. 5402, 7-21-08)

4.   Collection: Any license fee or tax due and unpaid and delinquent under this Chapter, and all penalties thereon may be collected by civil action, which remedy shall be in addition to any and all other existing remedies and penalties.

5.   Revocation of License: The Finance and Information Services Administrator may revoke any license issued pursuant to this Chapter to any business enterprise or other person who is in default in any payment of any license fee hereunder, or who shall fail to comply with any of the provisions of this Chapter. Notice of such revocation shall be mailed to the license holder by the Finance and Information Services Administrator, and on and after the date thereof any such business enterprise who continues to engage in business shall be deemed to be operating without a license and shall be subject to any and all penalties herein provided. (Ord. 3773, 12-19-83, eff. 1-1-84)

6.   Infraction: It shall be illegal for any business enterprise to fail to obtain or maintain a business license and yet conduct business within the City limits of the City. Such failure to obtain or maintain a business license is hereby declared to be a public nuisance, and the business owner shall be guilty of a civil infraction, and subject to the penalties of RMC 1-3-2.

7.   Order to Close Business and Appeal: Any Renton police officer or any designee of the Finance and Information Services Administrator may serve a notice ordering a business to close and discontinue operation of any business in the City which has failed to obtain or maintain a business license. That notice may be served in person or by certified mail, return receipt requested. The notice shall indicate that the business is ordered to close until it obtains a currently valid business license. The notice shall also state that the business owner or operator shall have the right to appeal the notice to the Finance and Information Services Administrator or his/her designee by serving a written notice of appeal on the Finance and Information Services Administrator or his/her designee within ten (10) calendar days of receipt of a served notice of closure, or within thirteen (13) days of mailing of a mailed notice of closure. The written notice of appeal shall state the reasons why the closed business need not obtain a business license or proof that the business has a business license. The Finance and Information Services Administrator or the Administrator’s designee shall then determine whether or not the business is exempt from the City’s licensing requirement or has a currently valid business license. If the Finance and Information Services Administrator or the Administrator’s designee cannot make these findings, then there shall be an order entered affirming the order to close the business. Any appeal decision shall be reduced to writing and a copy provided to the appellant either in person or by mail. Any further appeal of the appeal decision shall be by writ of certiorari to the King County Superior Court made within twenty (20) days of the appeal decision.

8.   Prior to issuing a license all back fees and penalties must be paid. (Ord. 4333, 11-25-91; Ord. 4351, 5-4-92; amd. Ord. 4723, 5-11-98)

G.  General Business License Application; Public Record:

1.   General business license applications made to the Finance and Information Services Administrator pursuant to this Chapter shall be public information subject to inspection by all persons except to the extent those records may be deemed to be private or would result in unfair competitive disadvantage to the business enterprise if disclosed as more particularly defined in Chapter 42.17 RCW.

2.   It shall be unlawful and a misdemeanor punishable under RMC 1-3-1 for any business enterprise which is required to maintain a general business license to make any false or fraudulent application or false statement or representation in, or in connection with, any such application.

H.  Rules And Rulings:

1.   The Finance and Information Services Administrator shall have the power and it shall be his duty from time to time to adopt, publish and enforce rules and regulations not inconsistent with this Chapter or with the law for the purpose of carrying out the provisions hereof, and it shall be unlawful for any business enterprise to violate or fail to comply with any such rules or regulations.

2.   Any business enterprise aggrieved by the amount of the fee or tax found by the Finance and Information Services Administrator to be required under the provisions of this Chapter may appeal to the City Council from such finding by filing a written notice of appeal with the Finance and Information Services Administrator within five (5) days from the time such business enterprise was given notice of such amount and paying an appeal fee of $75.00. The City Council shall, as soon as practicable, fix a time and place for the hearing of such appeal. The Council shall cause a notice of the time and place thereof to be mailed to the appellant. At the hearing the business enterprise shall be entitled to be heard and to introduce evidence in its own behalf. The City Council shall thereupon ascertain the correct amount of the fee or tax. The Finance and Information Services Administrator shall immediately notify the appellant thereof by mail, which amount must be paid within three (3) days after the notice is given. The Mayor, the President of the Council, or the chairman of any committee thereof before which the appeal is to be heard may, by subpoena, require the attendance of any person and may also require him or her to produce any pertinent books and records. Any person served with such subpoena shall appear at the time and place therein stated and produce the books and records required, if any, and shall testify truthfully under oath administered by the chairman in charge of the hearing on appeal as to any matter required of him pertinent to the appeal, and it shall be unlawful and a misdemeanor punishable under RMC 1-3-1, for him or her to fail or refuse so to do.

I.  Exemptions: The provisions of this Chapter shall not apply to:

1.   Any business enterprise, firm or corporation which the City is forbidden to tax by law;

2.   Translators, expert witnesses, and court reporters who have a business license in another jurisdiction and who have a business located outside the City when their services are used in an ongoing judicial proceeding; or

3.   Attorneys who have a business license in another jurisdiction and who have a business located outside the City:

a.   When they are representing a client who is doing business with or seeking a permit from the City;

b.   When their services are used by a defendant in Renton Municipal Court or by a party in an administrative hearing;

c.   When their services are used as a judge pro-tempore in Renton Municipal Court; or

d.   When their services involve representation of a client and their presence in the City is limited to participation in a meeting, negotiation, arbitration, deposition or witness interview that is related to an ongoing or anticipated legal matter. (Ord. 5021, 10-20-03; Ord. 5166, 11-21-05)

5-5-4 SPECIAL ENDORSEMENT AND SPECIAL OCCUPATION LICENSES REQUIRED:

(Rep. by Ord. 4638, 10-14-96)

5-5-5 REQUIREMENTS FOR BUSINESS LICENSE APPLICATIONS WITHIN AN AQUIFER PROTECTION AREA:

All applications for business licenses within a designated Aquifer Protection Area (Zones 1 and 2) shall include a hazardous materials inventory statement as defined in RMC 4-11-080, Definitions H, if hazardous materials, also defined in RMC 4-11-080, Definitions H, will be stored, handled, treated, used, or produced on site. The Water Utility shall review the hazardous materials inventory statement prior to issuance of the business license. An aquifer protection area operating permit shall be obtained by the applicant prior to issuance of the business license if more than the de minimus amount of hazardous materials as defined in RMC 4-3-050.C.6.a(ii)(1), Activities Exempt From Specified Aquifer Protection Area Requirements, will be present on site. A business that is required to obtain an operating permit and operates without one shall be in violation of RMC 4-3-050.C.1 and 2, Applicability and Permit Required. (Ord. 4367, 9-14-92; amd. Ord. 4740, 9-14-98; Ord. 4851, 8-7-00)

5-5-6 CONFIDENTIALITY OF INFORMATION:

The current provisions of RCW 82.32.330 and subsequent amendments are hereby adopted by reference as if fully set forth herein. (Ord. 4378, 11-16-92)

CHAPTER 6
ADMISSION TAX

SECTION:

5-6-1: Admission Tax

5-6-1 ADMISSION TAX:

In addition to the license fees provided elsewhere in this Title, there is hereby levied an admission tax as follows. The term “admission charge” or “general admission charge” shall mean the regular and customary charge for the right or privilege to attend or be admitted to the business location within the City of Renton. (Ord. 3773, 12-19-83, eff. 1-1-84)

A.  Admission Tax on Horse Racing:

1.   Percentage Tax: There is hereby imposed and levied upon every person who pays an admission charge to a horse racing event within the City limits of the City of Renton, a tax equal to five percent (5%) on each such admission charge, including Turf Club memberships effective as of January 1, 1991. (Ord. 4303, 12-17-90)

2.   Filing of Statement and Payment of the Tax: Every business enterprise conducting or engaging in the horse racing business, as above specified, and imposing a charge for admission within the City limits of the City, shall on or before January 1 of each year file with the Finance Director a statement signed and sworn to by the business enterprise indicating the total amount of paid admission charges collected by such business enterprise during the last preceding twelve (12) month period, as well as all taxable admissions made free of charge. A remittance for the amount of any unpaid admission tax levied by this Chapter shall accompany the statement. During the racing season, monthly reports of the admissions, together with the tax levied shall be filed. (Ord. 3773, 12-19-83, eff. 1-1-84)

B.  Admission Tax on Theaters:

1.   Admission Tax on Theaters: There is hereby imposed and levied upon every person who pays an admission charge to a commercial theater regularly exhibiting motion picture films within the City of Renton, a tax of five percent (5%) of each admission charge effective as of January 1, 1991. (Ord. 4303, 12-17-90)

2.   Admission Tax on Other Events: For the operation and conduct of all other events (including, but not limited to, professional sporting events and musical events) there is hereby imposed and levied upon every person who pays such an admission charge a tax equal to five percent (5%) on each such admission charge.

3.   Filing of Statement and Payment of the Tax: Business enterprises subject to collection and payment of admission taxes, except for horse racing business enterprises, shall quarterly, on or before April 30 (1st quarter), July 31 (2nd quarter), October 31 (3rd quarter) and January 31 (4th quarter) of each year, file with the Finance Director a statement signed and sworn to by said business enterprise indicating the total amount of paid admission charges collected by such business enterprise during each quarter of the year. A remittance for the amount of the admission tax levied by this Section shall accompany each statement.

4.   Exemption: The tax imposed by this Section is levied pursuant to RCW 35.21.280 and shall not apply to school activities as specified therein.

C.  Collection of Tax: The admission tax imposed under this Chapter shall be collected at the time the admission charge is paid. Every person receiving an admission charge upon which an admission tax is levied under this Chapter shall collect the amount of the tax imposed upon the person paying an admission charge. Such admission tax shall be deemed to be held in trust by the person required to collect the same until remitted to the Finance Director as hereinafter provided.

D.  Inspection of Records: The Finance Director, either personally or through his authorized agents, shall have the right to inspect and examine the records of every business enterprise subject to the taxes imposed by this Chapter and all such records shall be retained for and be available for such inspection for a period of five (5) years.

E.  Liens for Unpaid Taxes: Any and all taxes and payments due and unpaid under this Chapter shall be a debt to the City of Renton, and shall be a personal obligation of the taxpayer and shall be a lien upon all the properties of the taxpayer. Said lien shall have priority over all other liens and obligations except those to the State of Washington and the United States government. Said lien shall be enforced by the Finance Director as any other lien would be enforced against the defaulting debtor.

F.  Penalties for Nonpayment: A taxpayer who fails to remit the amount of the taxes when due shall, in addition to all other penalties provided by law, pay a penalty of five percent (5%) of the amount of tax due for the first month of delinquency and an additional penalty of five percent (5%) for each succeeding month of delinquency, but not exceeding a total penalty of twenty five percent (25%) of the amount of such taxes due in any event.

G.  Rules and Regulations: The Finance Director shall have power to adopt rules and regulations not inconsistent with the terms of this Chapter for the purpose of carrying out and enforcing the payment of the tax herein levied. A copy of such rules and regulations shall be on file and available for public examination in the office of the Finance Director. Failure or refusal to comply with any rules and regulations promulgated under this Section shall be deemed a violation of this Chapter.

H.  Overpayment of License Tax: Whenever the taxpayer has made an overpayment and within two (2) years after date of such overpayment, upon submission of proof thereof, makes application for refund or credit of the overpayment such refund or credit shall be allowed. Any such refund made shall be drawn from the general fund when so approved by the Finance Director.

I.  Application and Returns – Public Record: Returns made to the Finance Director pursuant to this Chapter shall be public information and subject to inspection by all persons except to the extent those records may be deemed to be private or would result in unfair competitive disadvantage to such a taxpayer if disclosed as more particularly defined in title 42.17 RCW.

J.  Violation and Penalties: Every business enterprise violating or failing to comply with any provision of this Chapter or any lawful rule or regulation adopted by the Finance Director pursuant thereto, upon conviction thereof, shall be punished by a fine not exceeding five hundred dollars ($500.00) or by imprisonment in the City jail for a term not to exceed ninety (90) days, or by both such fine and imprisonment. (Ord. 3773, 12-19-83, eff. 1-1-84)

CHAPTER 7
ENTERTAINMENT DEVICE TAX

SECTION:

5-7-1: Entertainment Device Tax

5-7-1 ENTERTAINMENT DEVICE TAX:

A.  Definitions:

ENTERTAINMENT DEVICE: Any coin-operated machine, structure, apparatus or device of any type, that may be played or operated by one or more persons for entertainment or amusement or as a game of skill; such entertainment device shall include, but not be limited to, a phonograph, nickelodeon or similar mechanical music machine, any type or variation of games known as shuffleboard, pool, foosball, bowling alley (portable), darts, or video game, whether electronically activated or not, or any other similar device or game played for the purpose of entertainment or to test the operator’s skill and precision and played by one or more persons. In the case of a machine containing more than one discreet video game, each separate video game shall be considered to be a separate entertainment device for the purposes of this Chapter. (Ord. 3975, 2-24-86)

Any activity prohibited by RCW 9.46 (chapter 218, Laws of 1973, 43rd Legislature, 1st Ex. Sess.) shall be expressly excluded from the above definition and licensing, including but not limiting it to the definition of amusement game as set forth in section 2 of chapter 218, Laws of 1973, which section is incorporated herein as if fully set forth, except as otherwise expressly permitted by law as to any bona fide charitable or nonprofit organization licensed by the State of Washington.

B.  Entertainment Device License Required: It shall be unlawful for any person, to offer or permit the use by others of any entertainment device within the City without having a valid entertainment device license, for each location at which such devices are operated.

C.  Application for License:

1.   Application for such license shall be made to the Finance Director, or such person as may be designated by the Finance Director in such form and containing such information as the Finance Director may require and on forms to be furnished by the City unto the applicant. Said application form shall contain, among others, the following information:

a.   The name of the applicant, owner, partner or officer who has an interest in the business or entity of such licensee, together with the names and addresses of any other party having a proprietary interest therein.

b.   The residence and business address of the applicant and owner or owners.

c.   Whether any such license previously issued by the City or any other governmental entity had ever been suspended, revoked or cancelled; if so, for what cause and the dates and circumstances thereof.

d.   The total number of entertainment devices at the location for which the license is issued.

2.   Upon receipt of a completed application form, the Finance Director shall issue such license applied for in accordance with the provisions of this Section, provided, however, that the applicable license fees, together with any delinquent fees that may then be due, shall first be paid unto the Finance Director.

D.  Fees and Display of License: The fee to be paid hereunder, for each entertainment device, as herein defined, shall be the sum of thirty dollars ($30.00) per quarter, per machine, or an annual fee for each such entertainment device of one hundred twenty dollars ($120.00). The license shall be issued on a quarterly basis. Each license issued hereunder shall be kept in prominent display at the location for which same has been issued. The license fee is not transferable, and the fee therefor is not refundable. The license shall

      display the total number of machines licensed for operations at the location.

E.  Violations and Penalties: Any person violating or failing to comply with any of the provisions of this Section or furnishing false information on any application for a license shall be deemed guilty of a misdemeanor and upon conviction thereof shall be punished by a fine in any sum not exceeding five hundred dollars ($500.00), or by imprisonment in the City jail for a period not exceeding ninety (90) days, or by both such fine and imprisonment. (Ord. 3773, 12-19-83, eff. 1-1-84)

F.  Tax Payment; When Due, Penalty:

1.   The tax imposed by this Chapter shall be due and payable in quarterly installments and remittance therefor shall accompany each return made on or before the thirtieth day of the month next succeeding the quarterly period in which the tax accrued.

2.   There shall be added a penalty, for each payment due, if such payment is not made by the due date thereof, as follows:

a.   A ten percent (10%) penalty, with a minimum of two dollars ($2.00) for the first seventeen (17) days of delinquency.

b.   A fifteen percent (15%) penalty, with a minimum of four dollars ($4.00) for a delinquency greater than seventeen (17) days but less than forty (40) days.

c.   Any delinquency of forty (40) days or more shall be deemed a violation of this subsection. (Ord. 4257, 1-22-90)

CHAPTER 8
GAMBLING TAX

SECTION:

5-8-1: City Of Renton Defined

5-8-2: Laws Incorporated By Reference

5-8-3: Punchboards Prohibited (Rep. by Ord. 5274)

5-8-4: Gambling Devices; License Required

5-8-5: Tax Levied

5-8-6: Administration, Collection Of Tax

5-8-7: Declaration Of Intent Required

5-8-8: Tax Payment; When Due, Penalty

5-8-9: Copy Of Application Submitted

5-8-10: Refusal To Pay Tax; Penalty

5-8-11: Rules And Regulations; Collection Of Tax

5-8-12: Mayor And Chief Of Police; Power To Enter Into Contracts

5-8-13: Records

5-8-14: Revocation, Suspension Of License

5-8-15: List Of Licenses Required

5-8-16: Overpayment Or Underpayment Of Tax

5-8-17: Tax Additional To Others; Debt To Municipality

5-8-1 CITY OF RENTON DEFINED:

The City of Renton is an incorporated, noncharter code city located within King County, with a population of twenty thousand (20,000) or more persons as of the most recent decennial census undertaken by the Federal Government.

5-8-2 LAWS INCORPORATED BY REFERENCE:

The provisions of chapter 218, Laws of Washington, 1973 First Extraordinary Session, as amended by chapters 135 and 155, Laws of Washington, Third Extraordinary Session, 1974, are hereby incorporated in total by reference as though fully set forth, and in particular the definitions as contained in section 2, chapter 218, Laws of 1973, First Ex. Session, as amended, relating, among others, to “amusement games”, “bingo”, “raffles”, “gambling”, “punchboards”, “pulltabs”, and “social card games”.

5-8-3 PUNCHBOARDS PROHIBITED:

(Rep. by Ord. 5274, 4-16-07)

5-8-4 GAMBLING DEVICES; LICENSE REQUIRED:

No gambling activity of any kind or nature shall be permitted without a valid license issued by the Washington State Gambling Commission as provided by law. Any person, firm or corporation who conducts any such gambling activity without such license shall be guilty of a misdemeanor. The conduct of any such gambling activity without a license or beyond the scope specified in such license as required under State law is hereby declared a common nuisance and shall be subject to abatement by injunction or as otherwise provided by law.

5-8-5 TAX LEVIED:

Pursuant to chapter 218, Laws of Washington, 1973 First Extraordinary Session, and as thereafter amended by chapters 135 and 155, Laws of Washington, 1974 Third Extraordinary Session, there is hereby levied upon all persons, associations and organizations who have been duly licensed by the Washington State Gambling Commission, as authorized by law, the following tax:

A.  For the conduct or operation of any bingo games and raffles a tax rate of five percent (5%) of the gross receipts received therefrom, less the actual net amount awarded as cash or merchandise prizes. No tax shall be imposed on the first ten thousand dollars ($10,000) of gross receipts less the amount awarded as cash or merchandise prizes from raffles conducted by any bona fide charitable or nonprofit organization as defined in RCW 9.46.020(3); (Amd. Ord. 4809, 11-1-99)

B.  For the conduct or operation of any pulltabs and punchboards, a tax rate of five percent (5%) of the gross receipts from such pulltabs and punchboards; (Amd. Ord. 5274, 4-16-07)

C.  For the conduct or operation of any licensed premises or facility used to play card games, as permitted by the above referenced State law, a tax rate of five hundred dollars ($500.00) annually or ten percent (10%) of the gross receipts or revenue received from such activity, per establishment, whichever is greater, for the privilege of playing in card games. The minimum fee may be paid on a quarterly basis at the rate of one hundred twenty five dollars ($125.00) per quarter. Any balance due shall be paid as set forth in Section 5-8-8. Each such licensee shall promptly furnish unto the Finance Director, City of Renton, a true and correct copy of all

      quarterly reports filed with the State of Washington Gambling Commission and such report shall be due the City within five (5) days after same has been filed with the aforementioned State agency.

D.  To conduct and operate amusement games a tax of two percent (2%) of the gross revenue received therefrom less the actual net amount paid for as prizes.

E.  No tax shall be imposed on bingo, raffles or amusement games when such activities or any combination thereof are conducted by any bona fide charitable or nonprofit organization as defined in RCW 9.46.020 (3) which organization has no paid operating or management personnel and has gross income from bingo, raffles or amusement games or any combination thereof not exceeding five thousand dollars ($5,000.00) per year plus the amount paid for as prizes.

5-8-6 ADMINISTRATION, COLLECTION OF TAX:

The administration and collection of the tax imposed by this Chapter shall be by the Finance Director and in strict pursuance of the rules and regulations as may be adopted by the Washington State Gambling Commission from time to time. The Finance Director shall adopt and publish such rules and regulations as may be reasonably necessary to enable the collection of the tax imposed hereby.

5-8-7 DECLARATION OF INTENT REQUIRED:

A.  For the purpose of properly identifying the person, association and organization subject to any tax imposed by this Chapter, any such person, association or organization intending to conduct or operate any gambling activity authorized by the above specified laws, or as same may be amended hereafter, shall, prior to commencement of any such activity file with the Finance Director, City of Renton, a sworn declaration of intent to conduct or operate such activity, together with a true and correct copy of the license issued by the Washington State Gambling Commission or any renewal or extension of such license or temporary license.

B.  Thereafter, for any period covered by such State license, or any renewal or extension thereof, any person, association or organization shall on or before the 30th day of the month following the end of the quarterly period in which the tax accrued, file with the Finance Director a sworn statement, under the penalty of perjury, on a form to be provided and prescribed by the Finance Director, for the purpose of ascertaining the tax due for the preceding quarterly period.

5-8-8 TAX PAYMENT; WHEN DUE, PENALTY:

A.  The tax imposed by this Chapter shall be due and payable in quarterly installments and remittance therefor shall accompany each return made on or before the 30th day of the month next succeeding the quarterly period in which the tax accrued.

B.  There shall be added a penalty, for each payment due, if such payment is not made by the due date thereof, as follows:

1.   A ten percent (10%) penalty, with a minimum of two dollars ($2.00) for the first seventeen (17) days of delinquency.

2.   A fifteen percent (15%) penalty, with a minimum of four dollars ($4.00) for a delinquency greater than seventeen (17) days but less than forty (40) days.

3.   Any delinquency of forty (40) days or more shall be deemed a violation of this Section.

5-8-9 COPY OF APPLICATION SUBMIT TED:

Each person, association or organization licensed by the Washington State Gambling Commission shall likewise submit to the Finance Director a true and correct copy of any application made to such Commission for a license, together with any and all amendments thereof. Such copy shall be submitted at or prior to the filing of the first tax return due hereunder.

5-8-10 REFUSAL TO PAY TAX; PENALTY:

Any person, association or organization that shall fail, neglect or refuse to pay the tax herein required or that shall wilfully disobey any rule or regulation promulgated by the Finance Director hereunder, shall be guilty of a misdemeanor, and upon conviction thereof, shall be punished by imprisonment in the City jail for not more than ninety (90) days, or by a fine of not more than five hundred dollars ($500.00), or both. Any such fine shall be in addition to any tax and penalties required. All officers, directors and managers of any organization or association conducting gambling activities shall be jointly and severally liable for the payment of said tax and penalties, and for the payment of any fine imposed hereunder.

5-8-11 RULES AND REGULATIONS; COLLECTION OF TAX:

The Finance Director, or his authorized representative, shall adopt, publish and enforce such rules and regulations not inconsistent with this Chapter as may be necessary to enable the prompt collection of the tax and penalties imposed by this Chapter; prescribe and issue the appropriate forms for determination and declaration of the amount of tax to be paid, and have the power to enter into contracts with other municipalities and/or State agencies for the collection of the tax imposed on gambling activities conducted within the City of Renton.

5-8-12 MAYOR AND CHIEF OF POLICE; POWER TO ENTER INTO CONTRACTS:

The Mayor and Chief of Police shall have the power to enter into contracts with other municipalities and/or State agencies for the enforcement of applicable State laws, rules and regulations, and City ordinances relating to all gambling activities.

5-8-13 RECORDS:

A.  It shall be the responsibility of any person, officer, director and manager of any organization conducting any gambling activity as licensed by the Washington State Gambling Commission and taxed under the provisions of this Chapter to provide access at all reasonable times to all financial records, including bank deposits, invoices, accounts payable, records of all fees charged, together with dates thereof, and related financial statements as the Finance Director or his authorized representative, or any bona fide law enforcement representative of the City of Renton may require in order to determine full compliance with this Chapter and all rules and regulations adopted or hereafter adopted by the State of Washington Gambling Commission.

B.  Each person, association or organization engaging in any activity taxable under this Chapter, or as same may be amended from time to time, shall maintain records respecting that activity which truly, completely and accurately disclose all information and data necessary to determine the taxpayer’s tax liability hereunder during each tax period. Such records shall be kept and maintained for a period of not less than three (3) years. In addition, all information and items required by the Washington State Gambling Commission under WAC 230-08, and the United States Internal Revenue Service respecting taxation, shall be kept and maintained for the periods required by those governmental agencies. All books, records and other items required to be kept and maintained under this section shall be subject to, and immediately made available for, inspection and audit, at any time, with or without notice, at the place where such records are usually kept, upon demand by the Finance Director or his designee, for the purpose of enforcing the provisions of this Chapter.

5-8-14 REVOCATION, SUSPENSION OF LICENSE:

In the event any license issued by the Washington State Gambling Commission is suspended or revoked, then the person, association or organization affected by such suspension or revocation, shall immediately notify, in writing, the Finance Director of such action, together with a true copy of such notice of suspension or revocation.

5-8-15 LIST OF LICENSES REQUIRED:

It shall further be the responsibility of the Finance Director to keep on file a complete and up to date list of the licenses issued by the Washington State Gambling Commission as same is made available at said office, which information shall include the name, address, type of license and license number of each such licensee.

5-8-16 OVERPAYMENT OR UNDERPAYMENT OF TAX:

If, upon application by a taxpayer for a refund, or upon any examination of the returns or records of any taxpayer, it is determined by the Finance Director, or his designee, that within three (3) years immediately preceding receipt by the Finance Director of the application by the taxpayer for a refund, or, in the absence of such an application, within the three (3) years immediately preceding the commencement by the Finance Director of such examination:

A.  A tax or other fee has been paid in excess of that properly due, the total excess paid over all amounts due the City of Renton within such period of three (3) years shall be credited to the taxpayer’s account or shall be credited to taxpayer at the taxpayer’s option.

B.  A tax or other fee has been paid which is less than that properly due, or no tax or other fee has been paid, the Finance Director shall mail a statement to the taxpayer showing the balance due, including the tax amount or penalty assessment and fees, and it shall be a separate, additional violation of this Chapter, both civil and criminal, if the taxpayer fails to make payment in full within ten (10) calendar days after such mailed notice.

5-8-17 TAX ADDITIONAL TO OTHERS; DEBT TO MUNICIPALITY:

The tax herein levied shall be additional to any license fee or tax imposed or levied under any law of the City of Renton, except as herein otherwise expressly provided.

A.  Any tax due and unpaid under this Chapter and all penalties or fees shall be and constitute a debt to the City of Renton, a Municipal corporation, and may be collected by court proceedings the same as any other debt in like amount, which remedy shall be in addition to all other existing remedies.

B.  The right of recovery by the City from the taxpayer for any tax provided hereunder shall be outlawed after the expiration of three (3) calendar years from the date said tax became due. The right of recovery against the City of Renton because of overpayment of tax by any taxpayer shall be outlawed after the expiration of three (3) calendar years from the date such payment was made. (Ord. 3773, 12-19-83, eff. 1-1-84)

CHAPTER 9
LEASEHOLD EXCISE TAX

SECTION:

5-9-1: Purpose

5-9-2: Tax Levied

5-9-3: Tax Rate; Credit

5-9-4: Administration And Collection Of Tax

5-9-5: Interests Exempt

5-9-6: Inspection Of Records

5-9-7: Contract With Department Of Revenue

5-9-8: Penalties

5-9-1 PURPOSE:

This Chapter is to implement the terms and provisions of chapter 61, Laws of 1975-76, 2nd Ex. Session (H.B. 971) authorizing a city to levy a leasehold excise tax of not to exceed four percent (4%) of taxable rent on the act or privilege of occupying or using publicly owned real or personal property by means of leasehold interest in publicly owned property.

5-9-2 TAX LEVIED:

There is hereby levied and shall be collected a leasehold excise tax upon the act or privilege of occupying or using publicly owned real or personal property within the City of Renton through a leasehold interest as defined by section 2, chapter 61, Laws of 1975-76, 2nd Ex. Session, hereinafter referred to as “the State Act”. The tax shall be paid, collected and remitted to the Department of Revenue of the State of Washington at the time and in the manner prescribed by section 5 of the aforementioned State Act.

5-9-3 TAX RATE; CREDIT:

The rate of the tax imposed by Section 5-9-2 shall be four percent (4%) of the taxable rent, provided however that the following credit shall be allowed in determining the tax payable:

A.  With respect to a leasehold interest arising out of any lease or agreement, the terms of which were binding on the lessee prior to July 1, 1970, where such lease or agreement has not been renegotiated since that date, and excluding from such credit (a) any leasehold interest arising out of any lease of property covered by the provisions of RCW 28B.20.394 and (b) any lease or agreement including options to renew which extends beyond January 1, 1985, as follows:

1.   With respect to taxes due in calendar year 1976, a credit equal to eighty percent (80%) of the tax produced by the above rate.

2.   With respect to taxes due in calendar year 1977, a credit equal to sixty percent (60%) of the tax produced by the above rate.

3.   With respect to taxes due in calendar year 1978, a credit equal to forty percent (40%) of the tax produced by the above date.

4.   With respect to taxes due in calendar year 1979, a credit equal to twenty percent (20%) of the tax produced by the above rate.

B.  With respect to a product lease, a credit of thirty three percent (33%) of the tax produced by the above rate.

5-9-4 ADMINISTRATION AND COLLECTION OF TAX:

The administration and collection of the tax imposed by this Chapter shall be in accordance with the terms and provisions of the State Act.

5-9-5 INTERESTS EXEMPT:

Leasehold interests exempted by section 13, of the State Act as it now exists or may hereafter be amended shall be exempt from the tax imposed pursuant to Section 5-9-2.

5-9-6 INSPECTION OF RECORDS:

The City hereby consents to the inspection of such records as are necessary to qualify the City for inspection of records by the Department of Revenue.

5-9-7 CONTRACT WITH DEPARTMENT OF REVENUE:

The Mayor and City Clerk are hereby authorized and directed to enter into any contract with the Department of Revenue for the administration and collection of said tax and to execute any and all documents pertinent thereto, provided that the City Attorney shall first approve the form and content of said contract.

5-9-8 PENALTIES:

Any person, firm or corporation violating any provisions or terms of this Chapter shall upon conviction thereof be guilty of a misdemeanor and be fined in a sum not exceeding five hundred dollars ($500.00), or be confined to the City jail for not more than ninety (90) days, or be subject to both such fine and imprisonment. (Ord. 3773, 12-19-83, eff. 1-1-84)

CHAPTER 10
SALES AND USE TAX

SECTION:

5-10-1: Imposition Of Sales Or Use Tax

5-10-2: Rate Of Tax Imposed

5-10-3: Administration And Collection Of Tax

5-10-4: Consent To Inspection Of Records

5-10-5: Authorizing Execution Of Contract For Administration

5-10-6: Penalties

5-10-7: Tax Applicable To Natural Gas Sales

5-10-1 IMPOSITION OF SALES OR USE TAX:

There is hereby imposed a sales or use tax, as the case may be, as authorized by RCW 82.14.030(2), upon every taxable event, as defined in RCW 82.14.020, occurring within the City. The tax shall be imposed upon and collected from those persons from whom the State sales tax or use tax is collected pursuant to chapters 82.08 and 82.12 RCW.

5-10-2 RATE OF TAX IMPOSED:

The rate of the tax imposed by Section 5-10-1 of this Chapter shall be one-half of one percent (0.5%) of the selling price or value of the article used, as the case may be; provided, however, that during such period as there is in effect a sales tax or use tax imposed by King County under section 17(2), chapter 49, Laws of 1982, First Extraordinary Session, at a rate equal to or greater than the rate imposed by this Section, the County shall receive fifteen percent (15%) of the tax imposed by Section 5-10-1; provided further, that during such period as there is in effect a sales tax or use tax imposed by King County under section 17(2), chapter 49, Laws of 1982, First Extraordinary Session, at a rate which is less than the rate imposed by this Section, the County shall receive from the tax imposed by Section 5-10-1 that amount of revenues equal to fifteen percent (15%) of the rate of the tax imposed by the County under section 17(2), chapter 49, Laws of 1982, First Extraordinary Session.

5-10-3 ADMINISTRATION AND COLLECTION OF TAX:

The administration and collection of the tax imposed by this Chapter shall be in accordance with the provisions of RCW 82.14.050.

5-10-4 CONSENT TO INSPECTION OF RECORDS:

The City hereby consents to the inspection of such records as are necessary to qualify the City for inspection of records by the Department of Revenue.

5-10-5 AUTHORIZING EXECUTION OF CONTRACT FOR ADMINISTRATION:

The Mayor and Clerk are hereby authorized to enter into a contract with the Department of Revenue for the administration of this tax.

5-10-6 PENALTIES:

Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this Section or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this Chapter shall be guilty of a misdemeanor, and upon conviction thereof shall be fined no more than five hundred dollars ($500.00) or imprisoned for not more than six (6) months, or by both such fine and imprisonment. (Ord. 3773, 12-19-83, eff. 1-1-84)

5-10-7 TAX APPLICABLE TO NATURAL GAS SALES:

There is hereby imposed a sales or use tax upon the privilege of using natural gas or manufactured gas as a consumer. This sales and use tax shall be applicable to all natural gas used, including use of brokered natural gas. (Ord. 4274, 6-18-90)

CHAPTER 11
UTILITY TAX

SECTION:

5-11-1: Utility Tax

5-11-2: Utility Tax; When Due

5-11-3: Definition Of Gross Income

5-11-4: Utility Tax Relief

5-11-5: Utility Tax Relief; Qualifications

5-11-6: Claim Filing Procedures

5-11-7: Consumer Price Index Changes

5-11-8: Rebate For Initial Year

5-11-1 UTILITY TAX:

In addition to the license fees provided elsewhere in this Title, there is hereby levied upon and shall be collected from the business enterprises engaged in certain business activities and