ORD 92-04 BUSINESS LICENSESORDINANCE No. 92 - O~
AN ORDINANCE OF THE CITY OF BAINBRIDGE ISLAND TO
AMEND SECTION 5.04 OF THE CITY'S CODE REGARDING
BUSINESS LICENSES IN ORDER TO ESTABLISH A NEW
CLASS FOR SMALL BUSINESSES AND TO DEFER THE 1992
DEADLINE UNTIL MARCH 31, 1992.
WHEREAS, the City has long set a fee for business licenses in the
amount of $20.00 per year for businesses within the City; and
WHEREAS, on December 19, 1991, the City Council resolved in
Resolution 91-32 to increase the fees for business licenses from $20.00
to $40.00 for businesses within the City and from $40.00 to $75.00 for
businesses outside the City; and
WHEREAS, this increase may create a hardship for very small or
part-time businesses it that the license fee represents a large portion of
their total gross receipts; now, therefore,
THE CITY COUNCIL OF THE CITY OF BAINBRIDGE ISLAND, WASHINGTON,
DO ORDAIN AS FOLLOWS:
SECTION 1. Section 5.04.030 of the Bainbridge Island Municipal Code
(BIMC) shall be amended to read as follows:
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 provided in
this chapter, by every person, on account and for the privilege of engaging
in business activities within the city, an annual license fee and occupation
per calendar year, or portion thereof, in a sum equal to the amounts set
forth as follows:
A. Class I. Privately owned parking lots within the city which charge
a fee for parking: the annual license fee shall be an amount as established
by resolution of the city council. In addition to the annual license fee, a
business and occupation tax shall be imposed and paid equal to a percent of
the gross income, as established by resolution of the city council; received
by each business during the previous calendar year.
Of this total sum, a percent of the gross income, as established by the
resolution of the city council, received during the previous calendar year
shall be deposited in the current expense fund of the city in accordance
with the provisions of Section 5.04,150A. The balance of such sums shall
be deposited in the street fund of the city in accordance with the
provisions of Section 5.04,150B. From and after January 1, 1989, in
addition to the annual license fee a business and occupation tax shall be
imposed on Class 3 businesses, Section 5.04,030C and shall be deposited in
the current expense fund of the city.
B. Class 2. Publicly owned parking lots within the city which charge a
fee for parking: a business and occupation tax shall be imposed upon and
paid equal to a percent of the gross income, as established by resolution of
the city council, received by such businesses during the previous calendar
year. These funds shall be deposited in the street fund of the city in
accordance with the provisions of Section 5.04,105B.
C. Class 3. Businesses located within the city which do not certify that
their gross receipts are less than $10,000 annually: the annual license
fee shall be an amount as established by resolution of the city council. In
addition to the annual license fee, a business and occupation tax shall be
imposed and paid equal to a percent of the gross income over an amount as
established by resolution of the city council received by each business
during the previous calendar year, provided that businesses which receive
this amount as established by resolution of the city council or less gross
income during the previous calendar year shall be exempt from the business
and occupation tax. These funds shall be deposited in the current expense
fund of the city in accordance with the provisions of Sections 5.04.150A.
D. Class 4. Businesses which have either a business address or a
mailing address located outside the corporate limits of the city, which do
not certify that their gross receipts are less than $10,000 annually, and
which make regular retail sales and deliveries or engage in the sale of
consumer services within the city shall pay an annual license fee as
established by resolution of the city council. These funds shall be
deposited in the current expense fund of the city in accordance with the
provisions of Section 5.04,150A.
E. Class 5. Businesses located either within or outside the city which
certify that they can reasonably expect to have gross income of less than
ten thousand dollars ($10,000) annually shall pay an annual license fee as
established by resolution of the city council. The Director of Finance &
Administrative Services shall have the authority to require evidence
supporting the certified gross income. These funds shall be deposited in
the current expense fund of the city in accordance with the provisions of
Section 5.04,150A.
SECTION 2. Business licenses required by Section 5.04 of the BIMC for
the year 1992 must be obtained on or before March 31, 1992. Business
license fees required by the BIMC for the year 1992 shall be considered
delinquent if not paid on or before March 31, 1992. For all years other
than 1992, business licenses must be obtained and business license fees
shall be considered delinquent pursuent to Section 5.04.060 of the BIMC.
SECTION 3. This ordinance shall take effect and be in force five days
from and after its passage, approval, publication, and posting as required
by law.
PASSED by the City Council this 13 th day of February, 1992.
APPROVED by the Mayor this 13 th day of February, 1992.
ATTEST/AUTHENTICATE:
RALPH W. EELLS, Finance Director
APPROVED AS TO FORM:
ROD P. KASEGUMA, City Attorney
FILED WITH THE CITY CLERK:
PASSED BY THE CITY COUNCIL:
PUBLISHED: 2 - 18 - 9 2
POSTED: 2-18-92
EFFECTIVE DATE: 2-2-23-92
ORDINANCE 92 - 04
2-6-92
2-13-92