ORD 84-32 INCREASING BUSINESS LICENSING AND EXEMPTING CERTAIN BUSINESSESORDINANCE NO. 84-32
AN ORDINANCE OF THE CITY OF WINSLOW, WASHINGTON AMENDING SEC-
TION 5.04.030 OF THE WINSLOW MUNICIPAL CODE RELATING TO THE
LICENSING AND TAXATION OF BUSINESSES AND OCCUPATIONS BY IN-
CREASING THE BUSINESS LICENSE FEE AND EXEMPTING CERTAIN
BUSINESSES FROM THE BUSINESS AND OCCUPATIONS TAX; AMENDING
SECTION 5.04,060 (A) AND (B) TO ESTABLISH A NEW DELINQUENCY
DATE.
WHEREAS, the City Council has determined that the City's
business license fee should be adjusted to reflect the increased
costs of administering such system of regulation, and that
certain businesses with annual gross income of $50,000 or less
should be exempted from the business and occupations tax, now,
therefore,
THE CITY COUNCIL OF THE CITY OF WINSLOW, WASHINGTON DO
ORDAIN AS FOLLOWS:
Section 1. Section 5.04,030 of the Winslow Municipal Code
is hereby amended to read as follows:
5.04.030 Business - Subject to Tax.
On or after the effective date of this ordinance,
there is levied upon and shall be collected from
and paid, as provided in this ordinance, by every
person, on account and for the privilege of engaging
in business activities within the city, an annual
license fee and occupation tax per calendar year,
or any portion thereof, in a sum equal to the amounts
set forth as follows:
Class 1. Privately owned parking lots within the
City of Winslow which charge a fee for parking:
The annual license fee shall be $20.00. In
addition to the annual license fee a B & O tax
shall be imposed and paid equal to four percent
(4%) of the gross income received by each business
during the previous calendar year. Of this totalsum, a
sum equal to .04% of the gross income received by
each business during the previous calendar year
shall be deposited in the Current Expense Fund of
the City of Winslow in accordance with the provi-
sions of Section 15.04.150 (A). The balance of
such sum shall be deposited in the Street Fund of
the City of IqinF~low in accordance with the provisions
of Section 15.04,150 (B).
ORDINANCE NO. 84-32
PAGE TWO
Class 2. Publicly owned parking lots within
the City of Winslow which charge a fee for
parking: A B & 0 tax shall be imposed upon
and paid equal to four percent (4%) of the
gross income received by such businesses
during the previous calendar year. These
funds shall be deposited in the Street Fund
of the City of Winslow in accordance with
the provisions of Section 5.04.150 (B).
Class 3. All other businesses located within
the City of Winslow: The annual license fee
shall be $20.00. In addition to the annual
license fee a B & O tax shall be imposed and
paid equal to .04% of the gross income over
$50,000 received by each business during the
previous calendar year, provided that businesses
which receive $50,00 or less gross income during
the previous calendar year shall be exempt from
said B & O tax. These funds shall be deposited
in the Current Expense Fund of the City of Winslow
in accordance with the provisions of Section 5.04.
150 (A).
Class 4. Businesses located outside the City of
Winslow. Businesses located outside the corporate
limits of the City of Winslow which make regular
retail sales and deliveries or engage in the sale
of consumer services within the City of Winslow
shall pay an annual license fee of $30.00. These
funds shall be deposited in the Current Expense
Fund of the City of Winslow in accordance with the
provisions of Section 5.04.150 (A).
Section 2. Section 5.04.060 (A) is hereby amended to
to read as follows:
(A)
The license fee required by this chapter is due
January 1 and shall be considered delinquent if
it is not paid by the last day of February.
Section 3. Section 5.04.060 (B) is hereby amended to
read as follows~
($)
The business license required by this chapter
shall expire on December 31 of the year issued
and a new license shall be required for each
year. Licenses must be obtained before the
last day of February, or sixty ~60) days after
a business commences operation in the city, which-
ever first occurs.
Section 4. The revisions implemented by this ordinance
shall apply to all businesses required to obtain a license for
the year 1985.
Section 5. This ordinance shall be in full force and effect
five (5) days after passage and publication by posting as provided
by law.
ORDINANCE No. 84-32
PAGE THREE
APPROVED:
ATTEST/AUTHENTICATED:
APPROVED AS TO FORM:
OFFICE OF THE CITY ATTORNEY:
BY
FILED WITH THE CITY CLERK:
PASSED BY THE CITY COUNCIL:
POSTED: December 26, 1984
EFFECTIVE DATE: December 31, 1984
ORDINANCE NO. 84-32
December 13, 1984
December 20, 1984