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ORD 75-08 BUSINESS LICENSINGORDINANCE NO. 75- 8 AN ORDINANCE OF THE CITY OF WINSLOW, WASHINGTON AMENDING ORDINANCE 75-1 WHICH PROVIDES FOR THE LICENSING OF CERTAIN TYPES OF BUSINESSES AND OCCUPATIONS AND IMPOSE A BUSINESS TAX THEREON The City Council of the City of Winslow do ordain as follows: Section 3 of Ordinance No. 75-1 is deemed amended to read as follows: 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 and occupation tax per calendar year, or any portion thereof, in a sum equal to the amounts set forth herein. CLASS 1. BUSINESSES LOCATED WITHIN THE CITY OF WINSLOW: The annual license fee shall be $ 3.00 In addition to the annual license fee an annual tax shall be imposed and paid equal to .04 percentage of the gross income received by each business during the previous calendar year. 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 license fee of $20.00. Section 8 of Ordinance No. 75-1 is deemed amended to read as follows: 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 shall be secured and displayed for each place in which business is transacted in the City. Section 11 of Ordinance No. 75-1 is deemed amended to read as follows: Section 11. ISSUANCE OF LICENSE. The license fee and tax required by the terms of this Ordinance shall be procured and paid 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 and tax as set forth in Section 3 shall be three- fourths (3/4ths) of the total fee and shall be due and payable on or before April 30, 1975. In the event prior to the effective date of this ordinance any license fee and tax is paid by any applicant under the provisions of Ordinance 73-14 or this ordinance prior to amendment, such payments shall be applied as a credit against the license fee and tax required by the terms of this ordinance and any excess amount shall be refunded by the City Clerk. In the event a delinquency penalty has previously been collected the same shall be refunded by the City Clerk. Section 12 of Ordinance No. 75-1 is deemed amended to read as follows: Section 12: PARTIAL YEAR OPERATION. When a business has been established during the calendar year, the tax shall be $ 20.Q0 for the remainder of that year. The tax for the following year shall be based on the average gross monthly income of the year of the establishment of the business, times 12. Section 15 of Ordinance No. 75-1 is deemed amended to read as follows: 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 is convicted by a court of competent jurisdiction of violating 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 revo- cation, and upon proof satisfactory to a two-thirds majority of the Council that (1) the licensee has been convicted of a viola- tion of a Winslow City Ordinance or law of the State of Washington, and (2) that the business license should be revoked, the applicant shall cease doing business within the City of Winslow. Section 20 of Ordinance No. 75-1 is deemed amended to read as follows: Section 20: EFFECTIVE DATE. This Ordinance shall become in full effect on April 1, 1975. PASSED by the City Council of the City of Winslow the 17th day of March, 1975. ATTEST: City Clerk ~ob~rt'W. McKisson~ of Beresford, Booth, Lehne & McKisson City Attorneys