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ORD 64-148 LICENSING OF CERTAIN TYPES OF BUSINESSESA~ ORDINANCE OF THE TOWN OF WINSLOW, WASHINGTON PROVIDING FOR THE LICENSING OF CERTAIN rYES OF BUSINESSES AND OCCUPATIONS WITHIN THE TOWN OF WINSLOW AND FIXING THE RATE OF LIC~SE TAXES UPON THE SAME, PROVIDING FOR THE C(X,LECTION THEREOF, FIXING THE PENALTY FOR THE VYC~ATION THEP~OF, AND REPEALING ORRINANCE NUMBER 2, Be it ordained by the Town Council of the Town of Winslow, Washington as follows: Section 1: EXERCISE OF P~VENUE LICENSE POWERS. The provisions of this ordinance shall be deemed an exercise of the power of the Town of Winslow to license for revenue purposes and an exercise of its police powers. Section 2: n~.FINITIONS, In construing the provisions of this Ordinance, save when otherwise declared or clearly apparent from context, the following definitions sh~11 be applied: (a) The word "person" herein'used interchangeably, means'any individual receiver, assignee, trustee in bankruptcy, trust, estate, firm, co-partnership, 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, non-profit, or otherwise, except non-profit corporations or associations chartered as such by the State of Washington. Where two or more persons engage in an occupation, either as a partnership, association or corporation, which requires a professional license issued by the State of Washington, each linensee shall be considered as a person for purposes of this Ordinance. (b) The word "business" includes all activities engaged in~ith the object of gain, benefit or advantage to the licensee or to another person or class, directly or indirectly. (c) The terms "engage in business" or "engaging in business activities" mean 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 up to the public as conducting such business, (d) Words in the singular number sh~l include the plural and the plural ~sh~l include the singular. Words in one gender shall include all other genders. Section 3: PERSONS SUBJECT TO TAX: On or after the effective date of .this Ordinance, there is hereby levied upon and shall be collected from and paid as provided by every person, on account and for the privilege of engagi~ business activities within the Town of Winslow, an annual license fee or tax per calander year, or any portion thereof, in a sum equal to the set forth for the various business activities as classified in the follow- schedule: G.~S 1. SIXTY D~z. ARS ($60.00) PER~F~AR. Auto sales (new and used) Banking and finance, Except as by law exempt. Building materials Department stores Drug stores Food service Furniture and appliances Grocery stores Hardware Jewelry stores Manufacturing and processing Taverns Utilities Variety Stores -2- CLASS 2. FIFTY DotT,ARS ($~0.00) per year. All other businesses or business activities except those expressly enumerated in Class 1, Class 3 or Class 4 and except individually operated part time! home owned, or domestic occupations. CLASS 3. THIRTY DOV2.APa ($30.00) PER YEAR. 1. Accountants 2. Attorneys 3. Barber shops 4. Beauty shops 5. Dentists 6. Doctors 7. Engineers 8. Insurance agents and brokers 9. Real estate agents and brokers 10. Rooming house and/or hotel or motel and/or apartment houses except duplexes consisting of not more than two units. 11. Veterinarians -3- CLASS 4. TWENTY D~.T.ARS ($20.00) PER Y~R. Businesses located outside the corporate limits of the Town of Winslow but which make regular retina1 sales and deliveries or engage in the sale of consumer services within the Town of Winslow. Section 4: MORE THAN ONE BUSINESS AT SAME LOCATION: Businesses operated at one location and under the same ownership which are comprised of a combination of the classifications set forth in Section 3 sb~ll be required to procure only one license, the fee to be based upon the fee required for the activity falling within the higher classification. Section 5: BUSINESS LICENSE REQUIRED: The "Business License" referred to herein shall expire on the 31st day of December in the year issued and a new license sbmll be required for each year. A new applicant sh~11 pay for the license fee applicable to his classification. Applications for the licenses shall be made to and issued by the Town Clerk of the Town of Winslow on forms provided by the Clerk, on which sh~ll be stated the residence of the applicant, the nature of his business or business activity in which he desires to engage and the place where it is proposed to be conducted. If the Town Clerk shall find the application to be correct, the license sh~11 be issued upon payment of the required fee. The license issued hereunder shall be personal and non-transferable, and shall at ~11 times be conspicuously posted in the place of business for which it is issued. Where a place of business of the taxpayer is changed, the taxpayer shall return the license to the Town Clerk and a new license sh~l be issued for the new place of business without charge for said transfer. In case business is transacted at two or more separate places by one per- son within the Town of Winslow, a separate license for each place in which business is transacted with the p~blic shall be required in accordance with said classification. No person to whom a license has been issued pursuant to this Ordinance shall permit or allow any other person to operate any business under or display his license; nor shall such other person operate under or display such license. Section 6: LICENSE FEE ADDITIONAL TO OTHERS: The license fee and tax herein levied shall be in addition to any license fee or tax imposed or levied under any law or other Ordinance of the Town of Winslow, except as herein otherwise expressly provided. Any person paying a business and occupation tax to the Town of Winslow under the terms of Ordinance 98, shall be exempt from the payment of any license' or tax under this Ordinance. Section 7: The license required by the terms of this Ordinance shall be procured by the licensee prior to January 31st of the calander year for which required, or prior to the commencement of operation of business in the Town of Winslow. For any license procured after the applicable date required herein, there is hereby assessed, and there shall be collected by the Town Clerk, in addition to the required annual license fee~ a delinquency charge of 10% of the annual license fee for each month or part of a month accruing between the time such license is procured and the time when the same should have been procured under the terms of this Ordinance. When application for a new license is made during a calander year the licensee shall only be charged a fee for the remaining year determined on a pro-rata basis to the nearest quarter last past. For the year 1964 only, licenses sll~ll be issued on or before the first day of October and the fee assessed sh~11 be one quarter of the annual fee set oorth in Section 3 of this Ordinance and no delinquency charge shall be assessed. Section 8: PENALTIES. Any person violating or f~ling to comply with any of the provisions of this Ordinance, upon conviction thereof, shall be punished ,y a fine of not more than $100.00 or by imprisonment for not more than 30 days, or oy both such fine and imprisonment. 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 guilty of a violation of this Ordinance for each day during which the business is engaged in or carried on; and any person who fails or refuses to pay the license fee or ts~x or any part thereof on or before the due date, shall be deemed to be operating without having his license so to do. It sh~l be a violation of this Ordinance for any person liable to tax hereunder to fail or refuse to secure the license required or to pay the fee or tax when due, or for any person to make anylfalse or fraudulent application or representa- tion in connection with application for any such license. Section 9: CGLLEGTION: The licenses required under this Ordinanc~ and all penalties thereon, shall constitute a debt to the Town of Winslow, 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 ~11 other existing remedies. Section 10: DUTIES OF THE TOWN CLERK AND TREASURER: The Town Clerk and teasurer shall keep full and accurate records of all funds received under the ,rovisions of this Ordinance and upon receipt of any license fee or penalties collected under the provisions of this Ordinance sh~11 deposit the same in the Current Expense Fund as a part of the required revenue for Public Safety Expense items. Section 11: APE PROCEDURE: Any person aggreived by the amount of the fee or tax found by the Clerk to be required under Ithe provisions of this Ordinance may appeal to the Town Council from such by filing a written notice of appeal with the Town Clerk within five days from the time such person was given notice of such amount. The Town Council shall, as soon as practicable, fix a time and place for the hearing of such appeal, notice of which shallbe given to the appellant by ordinary m~l within five days of the time of said hearing. ~ection adopted September repealed. Section classification of parts, provisions shall continue in 12: REPEAL OF ORRINANCE NUMbeR2: Town of Winslow Ordinance No.2, 30, 1947, relating to the licensing of businesses, is hereby 13: EFFECT OF PAE2IAL INVALIDITY: If any provision, section or this Ordinance shall be held void or unconstitutional, all other and sections not expressly so held to be void or unconstitutional full force and effect. Section 14: EFFECTIVE DATE: This Ordinance shall become in D,11 effect immediately upon its passage, approval and publication in the manner required by law. Passed by the Town Council of the Town of Winslow the 15th day of September, 1964. ATTEST: Clerk Mayor oproved as to form: