Chapter 5.04
BUSINESSES LICENSES
Sections:
5.04.030 Imposition and collection required.
5.04.040 License – Expiration date – Renewal.
5.04.050 License – Application – Contents required – Issuance.
5.04.060 License renewal – Penalties.
5.04.080 License – Nontransferable.
5.04.090 License – Fee provisions.
5.04.100 Persons and/or businesses exempt from payment.
5.04.110 License – Collection by town authorized when.
5.04.120 Record keeping and enforcement – Clerk duties authorized.
5.04.150 Shows, carnivals, circuses, etc.
5.04.160 Time limit on action to collect.
5.04.170 Penalty for violation – Separate offenses.
5.04.010 Scope.
The provisions of this chapter shall be deemed an exercise of the power of the town of Concrete to license for revenue. This chapter shall apply to all businesses in the nature of special sales for which a license is required by any law or ordinance of this town and it is unlawful for any person, either directly or indirectly, to conduct any such sale except in conformity with the provisions of this chapter. [Ord. 811, 2020; Ord. 791, 2018; Ord. 336 § 1, 1991]
5.04.020 Definitions.
As used in this chapter, the following words shall be defined as follows:
(1) “Business” means all activities engaged in with the object, gain, benefit or advantage to the licensee or to another person or class, directly or indirectly.
(2) Engaging in Business.
(a) The term “engaging in business” means commencing, conducting or continuing in business and also the exercise of corporate or franchise powers as well as liquidating a business when the liquidators thereof hold themselves out to the public as conducting such business.
(b) This section sets forth examples of activities that constitute engaging in business in the town, and establishes safe harbors for certain of those activities so that a person who meets the criteria may engage in de minimis business activities in the town without having to pay a business license fee. The activities listed in this section are illustrative only and are not intended to narrow the definition of “engaging in business” in subsection (2)(a) of this section. If an activity is not listed, whether it constitutes engaging in business in the town shall be determined by considering all the facts and circumstances and applicable law.
(c) Without being all inclusive, any one of the following activities conducted within the town by a person, or its employee, agent, representative, independent contractor, broker or another acting on its behalf constitutes engaging in business and requires a person to register and obtain a business license:
(i) Owning, renting, leasing, maintaining, or having the right to use, or using, tangible personal property, intangible personal property, or real property permanently or temporarily located in the town.
(ii) Owning, renting, leasing, using, or maintaining an office, place of business, or other establishment in the town.
(iii) Soliciting sales.
(iv) Making repairs or providing maintenance or service to real or tangible personal property, including warranty work and property maintenance.
(v) Providing technical assistance or service, including quality control, product inspections, warranty work, or similar services on or in connection with tangible personal property sold by the person or on its behalf.
(vi) Installing, constructing, or supervising installation or construction of real or tangible personal property.
(vii) Soliciting, negotiating, or approving franchises, licenses, or other similar agreements.
(viii) Collecting current or delinquent accounts.
(ix) Picking up and transporting tangible personal property, solid waste, construction debris, or excavated materials.
(x) Providing disinfecting and pest control services, employment and labor pool services, home nursing care, janitorial services, appraising, landscape architectural services, security system services, surveying, and real estate services including the listing of homes and managing real property.
(xi) Rendering professional services such as those provided by accountants, architects, attorneys, auctioneers, consultants, engineers, professional athletes, barbers, baseball clubs and other sports organizations, chemists, psychologists, court reporters, dentists, doctors, detectives, laboratory operators, teachers, veterinarians.
(xii) Meeting with customers or potential customers, even when no sales or orders are solicited at the meetings.
(xiii) Training or recruiting agents, representatives, independent contractors, brokers or others, domiciled or operating on a job in the town, acting on its behalf, or for customers or potential customers.
(xiv) Investigating, resolving or otherwise assisting in resolving customer complaints.
(xv) In-store stocking or manipulating products or goods, sold to and owned by a customer, regardless of where sale and delivery of the good took place.
(xvi) Delivering goods in vehicles owned, rented, leased, used, or maintained by the person or another acting on its behalf.
(d) If a person, or its employee, agent, representative, independent contractor, broker or another acting on the person’s behalf, engages in no other activities in or with the town but the following, it need not register and obtain a business license:
(i) Meeting with suppliers of goods and services as a customer.
(ii) Meeting with government representatives in their official capacity, other than those performing contracting or purchasing functions.
(iii) Attending meetings, such as board meetings, retreats, seminars, and conferences, or other meetings wherein the person does not provide training in connection with tangible personal property sold by the person or on its behalf. This provision does not apply to any board of directors member or attendee engaging in business such as a member of a board of directors who attends a board meeting.
(iv) Renting tangible or intangible property as a customer when the property is not used in the town.
(v) Attending but not participating in a “trade show” or “multiple vendor events.” Persons participating at a trade show shall review the town’s trade show or multiple vendor event ordinances.
(vi) Conducting advertising through the mail.
(vii) Soliciting sales by phone from a location outside the town.
(e) A seller located outside the town merely delivering goods into the town by means of a common carrier is not required to register and obtain a business license; provided, that it engages in no other business activities in the town. Such activities do not include those in subsection (2)(d) of this section.
The town expressly intends that engaging in business include any activity sufficient to establish nexus for purposes of applying the license fee under the law and the Constitutions of the United States and the state of Washington. Nexus is presumed to continue as long as the taxpayer benefits from the activity that constitutes the original nexus-generating contact or subsequent contacts.
(f) Engaging in business does not include:
(i) Vendors in a temporary bazaar or community fair, including mobile vendors, for which a master license has been given to the sponsor thereof.
(ii) Owners of real property, renting or leasing that property. Rental with added services, including but not limited to hotels, motels, storage facilities and bed and breakfasts, shall obtain a business license.
(iii) Minors engaged in babysitting, newspaper delivery, lemonade stands, lawn mowing, and similar activities.
(iv) Farmers selling their own produce.
(3) “Person,” used interchangeably, means any individual, receiver, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, joint venture, club, company, joint stock company, business trust, corporation, association, society or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise.
(4) “Premises” means all lands, structures and places, and also any personal property which is either affixed to or is otherwise used in connection with such business conducted on such premises inclusive of business located in homes.
(5) “Business Licensing Service” or “BLS” means the office within the Washington State Department of Revenue providing business licensing services to the town.
(6) “Mobile vending” or “mobile vendors” means sales of services and/or merchandise including food that occurs at or in a mobile vehicle, cart, trailer or similar vehicle that can be moved from location to location, not including the following:
(a) Mobile vending that occurs during and as part of a community event, which includes but is not limited to Mardi Gras, Cascade Days, Old Fashion Fly-In, 4th of July, Youth Activity Day and such other events as the town council may from time to time designate.
(b) Mobile vending on private property when invited by the property owner for the limited purpose of serving the business and employee/s of the business on private property.
(c) Mobile vending on public streets unless the following conditions are met:
(i) The vehicle must be legally parked and cannot use more than a single designated parking space;
(ii) The vehicle or cart may not obstruct any street or sidewalk for the passage of other vehicles or pedestrians or result in noncompliance with the American with Disabilities Act (ADA);
(iii) The vehicle must not operate in a single location for more than 15 minutes at a time. For purposes of this section, one location is defined as one town block.
(d) “Open air vending,” which means the sales of services and/or merchandise including food that occurs at a table or other temporary location that is an integral extension of an already existing permanently sheltered business. “Open air vending” does not include garage sales.
(e) Mobile vending which occurs as part of a special event as defined in Chapter 12.20 CMC. [Ord. 811, 2020; Ord. 791, 2018; Ord. 336 § 2, 1991]
5.04.030 Imposition and collection required.
On or after the effective date of the ordinance codified in this chapter, there is levied upon and shall be collected from and paid as hereinafter provided, by every person, on account and for the privilege of engaging in business activities within the town, an annual town business license fee, the fee to be set by annual resolution.*
(1) Threshold Exemption. Any person or business whose annual value of products, gross proceeds of sales, or gross income of the business in the town is equal to or less than $2,000 and who does not maintain a place of business within the town shall be exempt from the general business license requirements in this chapter. The exemption does not apply to regulatory license requirements or activities that require a specialized permit. [Ord. 811, 2020; Ord. 791, 2018; Ord. 677, 2011; Ord. 336 § 3, 1991]
*Code reviser’s note: The resolution setting this fee is available for review at Town Hall.
5.04.040 License – Expiration date – Renewal.
The business license referred to herein expires on the date established by the Business Licensing Service, and must be renewed on or before that date to continue to conduct business in the town after that expiration. The town council will set renewal fees by annual resolution.* [Ord. 811, 2020; Ord. 791, 2018; Ord. 677, 2011; Ord. 515 § 4, 2003; Ord. 336 § 6, 1991. Formerly 5.04.050.]
*Code reviser’s note: The resolution setting these fees is available for review at Town Hall.
5.04.050 License – Application – Contents required – Issuance.
(1) Application for the town’s general business license made on or after June 18, 2020, shall be made through the Business Licensing Service, and must include all information required for all licenses requested on the application, the total fees due for all licenses, and the application handling fee required by RCW 19.02.075.
(2) Application for the town’s general business license made on or before June 17, 2020, shall be made through the town of Concrete, and must include all information required for all licenses requested on the application, and the total fees due for all licenses.
(3) Any place of business located within the town may be subject to inspection by the town building and/or fire department officials prior to issuance or renewal of a business license. Failure to permit an inspection or to comply with a valid correction notice shall result in a denial of a license to do business within the town.
(4) The office of the town clerk-treasurer must investigate the accuracy of the information contained in the application. If said application is correct, the office of the clerk-treasurer will approve issuance of the license. [Ord. 811, 2020; Ord. 791, 2018; Ord. 677, 2011; Ord. 533, 2004; Ord. 336 § 7, 1991. Formerly 5.04.060.]
5.04.060 License renewal – Penalties.
The business license issued under this chapter must be renewed on or before the expiration date established by the Business Licensing Service in order to continue to conduct business within the town after that date.
(1) Application for renewal of the license is made through the Business Licensing Service. The renewal application must include all information required to renew each license to be renewed, the total fees due for all licenses, and the renewal application handling fee required by RCW 19.02.075.
(2) The term of the license and the respective fee amount may be prorated as necessary to synchronize the license expiration date with the expiration of the business license account maintained by the Business Licensing Service.
(3) Failure to complete the renewal by the expiration date will incur the late renewal penalty required by RCW 19.02.085 in addition to all other fees due.
(4) Failure to complete the renewal within 120 days after expiration will result in the cancellation of the license, and will require a new application to continue conducting business in the town. [Ord. 811, 2020; Ord. 791, 2018; Ord. 515 § 4, 2003; Ord. 336 § 8, 1991]
5.04.070 License – Separate required for each place of business – Posting required – Procedure for changing business location.
(1) In case business is transacted by one person at two or more separate places within the town, a separate license for each place is required and said person must pay the appropriate fee for each license. A person engaged in two or more separate business activities at the same location in the town is not required to obtain or purchase separate licenses for conducting each such additional business activity. If two or more persons each conduct their own separate business at the same location in the town, each such person must obtain their own business license for their respective business.
(2) Each license must be conspicuously posted in the place of business for which it is issued.
(3) If a person holding a business license wishes to change the location in the town at which business is to be conducted, the person must notify the Business Licensing Service sufficiently before the change to allow the town clerk-treasurer to review and approve the change and prior to conducting business at the new location. Such a change may require submitting a new application as provided for in this chapter. [Ord. 811, 2020; Ord. 791, 2018; Ord. 515 § 4, 2003; Ord. 336 § 8, 1991]
5.04.080 License – Nontransferable.
The business license is personal and not transferable. No person to whom a license has been issued pursuant to this chapter may allow any other person for whom a separate license is required to operate under or display such license, nor is any such other person allowed to operate under or display such license. In the event of a change in ownership of a business, the new owner must obtain their own license prior to conducting business under the acquired business. [Ord. 811, 2020; Ord. 791, 2018; Ord. 336 § 9, 1991]
5.04.090 License – Fee provisions.
The town’s business license fee and any town tax herein levied is in addition to any license fee or tax imposed or levied under any other laws or any other ordinances of the town. [Ord. 811, 2020; Ord. 791, 2018; Ord. 336 § 10, 1991]
5.04.100 Persons and/or businesses exempt from payment.
The town clerk-treasurer is hereby empowered to determine whether or not entertainment, exhibitions, or yard sales held under the auspices of or for the benefit of any local charitable organization, fraternal organization, society, or church located within the town limits of the town of Concrete shall be exempt from the licensing requirements. [Ord. 811, 2020; Ord. 791, 2018; Ord. 336 § 11, 1991]
5.04.110 License – Collection by town authorized when.
The licenses required under this chapter and all penalties thereon shall constitute a debt to the town, and may be collected by court proceeding in the same manner as any other debt in like amount, when remedy shall be in addition to all other existing remedies. [Ord. 811, 2020; Ord. 791, 2018; Ord. 336 § 12, 1991]
5.04.120 Record keeping and enforcement – Clerk duties authorized.
(1) The town clerk-treasurer or her/his designee shall keep full and accurate records of all funds received under the provisions of this chapter. Upon receipt of any license fees and/or penalties collected under the provisions of this chapter, she or he shall deposit the credit to the current expense fund.
(2) It shall be the duty of the town clerk-treasurer or her/his designee to require all parties engaging in any business activity to procure such license, and should there be any license fee not paid by any person, it shall be the duty of the town clerk-treasurer or her/his designee to enforce collection thereof in the manner provided in this chapter. [Ord. 811, 2020; Ord. 791, 2018; Ord. 677, 2011; Ord. 336 § 13, 1991]
5.04.130 Revocations.
The town clerk-treasurer may revoke the license issued to any licensee who is in default in any payment of any license fee under this chapter, or who fails to comply with any of the provisions of this chapter. Notice of such revocation shall be mailed to the licensee by the town clerk-treasurer, and after the date thereof any such licensee who continues to engage in business shall be deemed to be operating without a license and shall be subject to any or all penalties provided in this chapter. [Ord. 811, 2020; Ord. 791, 2018; Ord. 336 § 14, 1991]
5.04.140 Itinerant merchants.
Any person who brings to the town a stock or merchandise to dispose of by bankrupt sale, fire sale, auction sale or to conduct a temporary or transient business in the town is deemed an itinerant merchant and must submit an application therefor directly to the town clerk-treasurer, and pay a license fee therefore set by annual resolution* of the town council for such a monthly license prior to engaging in such activity. [Ord. 811, 2020; Ord. 791, 2018; Ord. 515 § 4, 2003; Ord. 336 § 15, 1991]
*Code reviser’s note: The resolution setting this fee is available for review at Town Hall.
5.04.150 Shows, carnivals, circuses, etc.
All street carnivals, shows, or circuses must submit an application therefore directly to the town clerk-treasurer, and pay a fee per day therefor as set by annual resolution* of the town council whether shown upon public streets or property, or upon other property within the town. This license fee shall be paid prior to engaging in such activities. [Ord. 811, 2020; Ord. 791, 2018; Ord. 515 § 4, 2003; Ord. 336 § 16, 1991]
*Code reviser’s note: The resolution setting this fee is available for review at Town Hall.
5.04.160 Time limit on action to collect.
The collection of any license fee and penalty and the corrections of any tax may be made by the town clerk-treasurer at any time within four years after the close of the year for which required. Any action to collect any license fee or tax due hereunder the town shall be entitled to the amount of fee due, costs of suit, and reasonable attorney fees. [Ord. 811, 2020; Ord. 791, 2018; Ord. 336 § 19, 1991]
5.04.170 Penalty for violation – Separate offenses.
(1) Any person violating or failing to comply with any of the provisions of this chapter or any lawful rule or regulation adopted by the town clerk-treasurer pursuant thereto, upon conviction thereof, shall be punished by a fine in any sum up to $500.00 or by imprisonment in the county jail for a term not exceeding 30 days, or by both such fine and imprisonment, which penalty shall be in addition to any other penalties provided for herein.
(2) Any taxpayer who engages in, or carries on, any business subject to a tax hereunder without having a business license so to do shall be guilty of a violation of this chapter for each day during which the business is so engaged in or carried on and any taxpayer 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. 811, 2020; Ord. 791, 2018; Ord. 336 § 20, 1991]