Chapter 5.25
BUSINESS AND OCCUPATION TAX
Sections:
5.25.010 Purpose.
5.25.020 Scope.
5.25.030 Definitions.
5.25.040 Exemptions.
5.25.050 License required – Fees.
5.25.060 Business license required.
5.25.070 License fee additional to others.
5.25.080 Tax constitutes a debt.
5.25.090 Violation – Penalty.
5.25.100 License fee – Payable when.
5.25.110 Duties of the town clerk.
5.25.010 Purpose.
The provisions of this chapter shall be an exercise of the power of the town to license for the purpose of revenue and regulation. (Ord. 334 § 1, 1988)
5.25.020 Scope.
All persons who engage in business activities or occupations within the corporate limits of the town of Twisp as set forth in this chapter shall be subject to the provisions of this chapter, unless a specific business license is required to be obtained under the provisions of another ordinance of the town or unless specifically exempted by the provisions hereof. (Ord. 334 § 2, 1988)
5.25.030 Definitions.
The following definitions shall apply to this chapter unless the context of the chapter shall indicate otherwise:
(1) “Town” means the town of Twisp, Washington.
(2) “Business license” means a license or permit issued by the town clerk to a specific person, allowing the conduct of a designated and regulated business for a definite period of time at a specific location within the town in accordance with the provisions of this chapter.
(3) “Person” means any person, individual, partnership, corporation, association, venture, society, club, or organization whatsoever.
(4) “Business” is meant to include all vocations, occupations, professions, enterprises, establishments and all other activities and matters conducted for private profit or benefit, either directly or indirectly, anywhere within the town. It shall also include home occupations and home industries, and business temporarily conducted within the town such as traveling and/or door-to-door salespersons and/or solicitors. It shall not include, however, wholesale distributors selling products to businesses within the town unless said wholesaler and/or distributor has an office, warehouse, or other business establishment located within the town. (Ord. 334 § 3, 1988)
5.25.040 Exemptions.
The provisions of this chapter shall not apply to the following:
(1) Any person conducting business as a participant in the organized Farmer's Market, conducted on Saturdays between 9:00 a.m. and 12:00 noon;
(2) Yard and/or garage sales unless conducted by a compensated auctioneer;
(3) Home day-care facilities and day-care activities conducted in private residences. (Ord. 334 § 4, 1988)
5.25.050 License required – Fees.
(1) All persons, corporations, co-partnerships, associations, or companies who are subject to the provisions of this chapter, before engaging in any business, profession, trade, service, or occupation, except as an employee, within the town of Twisp, shall first obtain a business license from the town clerk, as hereinafter provided. The annual fee for the issuance of said license shall be paid in accordance with the following schedule:
(a) Home occupation/home industry: $25.00;
(b) All other business as defined in TMC 5.25.030(4), except traveling salespersons and/or door-to-door solicitors: $75.00;
(c) Traveling salespersons and/or door-to-door solicitors:
|
1-day through 7-day license |
$15.00 |
|
8-day through 30-day license |
$25.00 |
|
30 days and over |
$75.00 |
(d) Traveling shows, carnivals, circuses and related activities, whether conducted on public or private property, regardless of sponsorship:
|
Daily license |
$15.00 |
(2) “Home occupation” and/or “home industry” as used herein shall have the same meaning as set forth in TMC 18.10.080, as amended. Traveling salespersons and/or door-to-door solicitors having an established and bona fide residence within the corporate limits of the town may obtain and be issued licenses hereunder in the “home occupation” category. (Ord. 334 § 5, 1988)
5.25.060 Business license required.
(1) The business license referred to herein shall expire at the end of the license year for which it is issued and a new license shall be required for each succeeding license year. The “license year” shall commence on July 1st and expire on June 30th next following, the first license year to commence July 1, 1989. Initial applications shall pay the license fee applicable to the applicant's classification and in the case that the application is one requiring payment of an annual license fee, the fee shall be prorated for the balance of the license year from date of commencement or opening of the business for which the license is applied.
(2) Application for the license shall be made to and issued by the town clerk of the town of Twisp on forms provided by the clerk on which shall be stated the residence of the applicant, the nature of his business or business activity in which he desires to engage, the place where it is proposed to be conducted and the amount of the fee prescribed by this chapter. If the town clerk shall find the application to be correct, upon payment of the fee, a license in accordance with this chapter shall be issued.
(3) Said license shall be personal and nontransferable. Each license shall at all times be conspicuously exposed in the place of business for which it is issued. Where a place of business is changed, the taxpayer will return the license to the town clerk and a new license will be issued for the new place of business without charge.
(4) No person to whom a license has been issued pursuant to this chapter shall suffer or allow any other person for whom a separate license is required to operate under or display his license, nor shall such person operate or display under such license. (Ord. 334 § 6, 1988)
5.25.070 License fee additional to others.
The license fee and tax herein levied shall be additional to any license fee or tax imposed or levied under any law or any other ordinance of the town of Twisp, except as herein otherwise expressly provided. (Ord. 334 § 7, 1988)
5.25.080 Tax constitutes a debt.
Any license fee or tax due and unpaid under this chapter, and all penalties thereon, shall constitute a debt to the town of Twisp and may be collected by court proceedings in the same manner as any other debt in like amount, which remedy shall be in addition to all other existing remedies. (Ord. 334 § 8, 1988)
5.25.090 Violation – Penalty.
(1) Any person found to be in violation of this chapter or failing to comply with any of the provisions of this chapter shall be assessed a civil penalty in any sum not to exceed $500.00.
(2) Any person who engages in or carries on, any business subject to a tax hereunder without having his business license so to do shall be in violation of this chapter for each day during which the business is so engaged in or carried on, and any person who fails or refuses to pay the license fee or tax, or any part thereof, on or before the due date shall be deemed to be operating without having a license so to do. (Ord. 334 § 9, 1988)
5.25.100 License fee – Payable when.
(1) All license fees herein provided shall be due and payable on or before the first day of July of each year, commencing July 1, 1989, and shall become delinquent if not paid by July 31st of each year, save and except license fees for TMC 5.25.050(1)(c) and (d) businesses, license fees for which shall be due and payable prior to the time when such business activity commences.
(2) All license fees not paid prior to delinquency shall have added to the prescribed fee a penalty of $25.00, plus interest from the due date of the license fee computed at 12 percent per annum, which penalty, interest, and license fee must be paid prior to the issuance of any license by the town clerk. (Ord. 334 § 10, 1988)
5.25.110 Duties of the town clerk.
(1) The town clerk shall keep full and accurate records of all funds received and disbursed under the provisions of this chapter. Upon the receipt of any license fees and/or penalties collected under the provisions of this chapter, the same shall be deposited in the current expense fund of said town.
(2) It shall be the duty of the town clerk to notify the chief of police in the event that any business is conducted without first obtaining the license and paying the fee herein required and the chief of police shall then be required to enforce the provisions of this chapter and the collection of the fees herein provided. It shall be the further duty of the chief of police to make timely inspections to determine whether licenses have been obtained and to see that the same are conspicuously displayed. (Ord. 334 § 11, 1988)