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ORD 75-01 BUSINESS TAX AND LICENSINGORDINANCE NO. 75-1 AN ORDINANCE OF THE CITY OF WINSLOW, WASHINGTON PROVIDING FOR THE LICENSING OF CERTAIN TYPES OF BUSINESSES AND OCCUPATIONS WITHIN THE CITY OF WINSLOW AND IMPOSING A BUSINESS TAX UPON THE SAME, PROVIDING FOR THE COLLECTION THEREOF, FIXING THE PENALTY FOR THE VIOLATIONS THEREOF, AND REPEALING ORDINANCES NO. 148 and 73-14. The City Council of the City of Winslow do ordain as follows: Section 1: EXERCISE OF REVENUE LICENSE POWERS. The pro- visions of this ordinance shall be deemed an exercise of the power of the City of Winslow to license for revenue purposes and an exercise of its police powers. Section 2: DEFINITIONS. In construing the provisions of this Ordinance, save when otherwise declared or clearly apparent from context, the following definitions shall be applied: (a) The word "person" means any individual, receiver, assignee, trustee in bankruptcy, trust, estate, firm, co-partnership, joint venture, club, company, joint stock company, business trust, corpora- tion, associati6n, society or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, non-profit, or other- wise, exqept non-profit corporations or associations chartered as such by the State of Washington. (b) The word "business" includes all activities engaged in with 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 liquid- ating a business when the liquidators thereof hold themselves up to the public as conducting such business. (d) The term "gross income" means the value proceeding or accruing by reason of the transaction of the business engaged in and includes gross proceeds of sales, compensation for the rendition of services, gains realized from trading in stocks, bonds, or other evidences of indebtedness, interest, discount, rents, royalties, fees, commissions, dividends and other emoluments however designated, all without any deduction on account of the cost of tangible property sold, the cost of materials used, labor costs, interest, discount, delivery costs, taxes or other expense whatsoever paid or accrued and without any deduction on account of losses except as otherwise spe- cified in this ordinance. (e) Words in the singular number shall include the plural and plural shall 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 hereinafter provided, by every person, on account and for the privilege of engaging in business activities within the City of Winslow, an annual license fee or occupation tax per calendar year, or any portion thereof, in a sum equal to the amounts set forth for the various business activities as classified in the following schedule: CLASS 1. BUSINESSES LOCATED WITHIN CITY OF WINSLOW: The amount of the tax shall be based on gross income received during the previous calendar year, according to the following table: Group Gross Income Amount of Tax A Exceeding $500,000 $200 B Exceeding $400,000 but less than $500,000 $160 C Exceeding $300,000 but less than $400,000 $120 D Exceeding $200,000 but less than $300,000 $ 90 E Exceeding $100,000 but less than $200,000 $ 60 F Exceeding $50,000 but less than $100,000 $ 40 G Less than $50,000 $ 20 Each business subject to tax shall declare within which group it belongs, based on its gross income. ORD. 75 - 1 CLASS 2. 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 business tax of $20.00. Section 4: EXEMPTION. The following sources of income shall not be included in determining the "gross income": (a) Liquor as that term is defined in RCW 66.04,010 (16). (b) Any person in respect to insurance business upon which a tax based on gross premiums is paid to the State of Washington pro- vided that the provisions of this subsection shall not exempt insurance brokers. (c) Any person in respect to the agricultural business accord- ing to the provisions of RCW 82.04.330. (d) Any person in respect to his employment in the capacity of employee or servant as distinguished from that of an independent contractor. (e) The gross proceeds derived from the sale of real eatate; provided that this exemption shall not be construed to allow a de- duction of amounts received as commissions from the sale of real estate, nor as fees, handling charges, discounts, interest, or similar [inancial charges resulting from or relating to, real estate trans- action. (f) The gross proceeds derived from the rental of real estate; (g) The gross income derived from the sale of motor vehicle fuels. (h) Moss income which is subject to tax by another city. 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 shall be required for each year. Applications for the licenses shall be made to and issued by the City Cl~rk of the City of Winslow 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 and the place where it is proposed to be conducted. If the City Clerk shall find the application to be correct, the license shall be issued upon payment of the required fee. Section 6: AUDIT PROCEDURES. The City Clerk shall have the right to demand proof of the gross income of the business which proof shall be satisfied on a prima facie basis upon supplying to the City Clerk the last previous excise tax return filed with the State of Washington, Department of Revenue. Section 7: TRANSFER AND CHANGE OF ADDRESS. The license issued hereunder shall be personal and non-transferable, and shall at all 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 City Clerk and a new license shall be issued for the new place of business without charge for said transfer. 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 8: OTHER BUSINESS. In case business is transacted at two or more separate places by one person within the City of Winslow, a separate license for each place in which business is transacted with the public shall be required in accordance with said classification. Section 9: 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 City of Winslow, except as herein otherwise expressly provided. Any person paying a business and occupation tax to the City of Winslow under the terms of Ordinance 98, shall be exempt from the payment of any license or tax under this Ordinance. Section 10: APPLICATIONS - CONFIDENTIAL. The applications made to the City pursuant to this Chapter shall not be made public, nor shall they be subject to the inspection of any person except the Mayor, City Clerk, City Attorney, and members of the City Council and it is unlawful for any person to make public or to inform any other person as to the contents of any information contained therein or to permit inspection of any application except as in this Section authorized. Section 11: ISSUANCE OF LICENSE. The license required by the terms of this Ordinance shall be procured by the licensee prior to January 31st of the calendar year for which required, or prior to the commencement of operation of business in the City of Winslow. For the year 1975 only the license fee as set forth in Section 3 shall be ll/12ths of the total fee and shall be due and payable on or before February 28th, 1975. In the event prior to the effective date of this. ordinance any license fee is paid by any applicant under the pro- visions of Ordinance 73-14 such payment shall be applied as a credit against the fee required by the terms of this ordinance and any excess amount shall be refunded by the City Clerk. For any license procured after the applicable date required herein, there is hereby assessed, and shall be collected by the City 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. Section 12: PARTIAL YEAR OPERATION. When a business has been established during the calendar year, the fee shall be $20 for the remainder of that year. The fee for the following year shall be based on the average gross monthly income of the year of the establishment of the business, times 12o Section 13: PENALTIES. Any person violating or failing tO comply with any of the provisions of this Ordinance, upon conviction thereof, shall be punished by a fine of not more than $500.00 or by imprisonment for not more than 6 months, or by 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 on or before the due date, shall be deemed to be operating without having his license so to do. It shall 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 any false or fraudulent application or representation in connection with applica- tion for any such license. Section 14: COLLECTION. The licenses required under this Ordinance, and all penalties thereon, shall constitute a debt to the City 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 all other existing remedies. Any judgment entered shall include all court costs including attorneys fees. Section 15: REVOCATION OF BUSINESS LICENSE. Any license issued pursuant to this ordinance may be revoked by the City of Winslow for cause in the event the holder thereof violates any other ordinances of the City of Winslow or laws of the State of Washington. No revocation of license shall be made unless the City Council shall have held a public hearing, with at least 20 days notice in writing given to the licensee by mailing to the address listed on the license application. Following the public hearing on revocation, and upon proof satisfactory to a two-thirds majority of the Council that (1) a violation of a Winslow City Ordinance or law of the State of Washington has been committed by the licensee, and (2) that the business license should be removed, the business license shall be revoked and the applicant shall cease doing business within the City of Winslow. Section 16: DUTIES OF THE CITY CLERK/TREASURER. The City Clerk/Treasurer shall keep full and accurate records of all funds received under the provisions of this Ordinance and upon receipt of any license fee or penalties collected under the provisions of this Ordinance shall deposit the same in the Current Expense Fund. Section 17: APPEAL PROCEDURE. Any person aggrieved by the amount of the fee or tax found by the Clerk to be required under the provisions of this Ordinance may appeal to the City Council from such determination by filing a written notice of appeal with the City Clerk within 20 days from the time such person was given notice of such amount. The City Council shall, as soon as practicable, fix a time and place for the hearing of such appeal, notice of which shall be given to the appellant by ordinary mail within five days of the time of said hearing. Section 18: REPEALER. Ordinance 148 as amended by Ordinance 73-14 and all other ordinances or parts of ordinances conflicting with the provisions of this ordinance or the code adopted herein are hereby repealed; provided that, any offense or violation occurring before the effective date of this ordinance shall be subject to the provisions of the applicable ordinance or ordinances then in effect, and may be tried and punished in the same manner as if this ordinance had not been enacted. Section 19: EFFECT OF PARTIAL INVALIDITY. If any provision, section or classification of this Ordinance shall be held void or unconstitutional, all other parts, provisions and sections not ex- pressly so held to be void or unconstitutional shall continue in full force and effect. Section 20: EFFECTIVE DATE. This Ordinance shall become in full effect on February 1, 1975. PASSED by the City Council of the City of Winslow the ~ day of January, 1975. Mayor ATTEST: City Clerk of Beresford, Booth, Lehne & McKisson City Attorneys