HomeMy WebLinkAboutORD 5866 CITY OF RENTON, WASHINGTON
ORDINANCE N0. 5866
AN ORDINANCE OF THE CITY OF RENTON, WASHINGTON, AMENDING SECTION
5-5-2 AND SUBSECTIONS 5-5-3.A, 5-5-3.C, 5-5-3.E, 5-5-3.G.2, 5-25-4.C, 5-25-4.D,
5-25-10.J, 5-25-10.K, 5-25-10.Z, 5-26-3.E, 5-26-6.A, 5-26-6.D, AND 5-26-7.F OF
THE RENTON MUNICIPAL CODE TO STREAMLINE CITY BUSINE55 LICENSE
PROCESSES AND TAXES BY ELIMINATING THE PER EMPLOYEE LICENSE FEE,
EXPANDING THE BUSINE55 LICENSE REGISTRATION FEE EXEMPTION FOR NON-
PROFIT ORGANIZATIONS TO INCLUDE ALL PERSONS WHO ARE EXEMPT FROM
FEDERAL INCOME TAXATION PURSUANT TO 26 U.S. CODE SUBSECTIONS 501(c)
or (d), LOWERING THE REVENUE THRESHOLD FOR BUSINE55 AND OPERATIONS
TAX, CLARIFYING POTENTIALLY AMBIGUOUS LANGUAGE TO ENSURE
CONSISTENT APPLICATION OF EXISTING BUSINESS AND OPERATIONS TAX AND
BUSINESS LICENSE REGULATIONS; REPEALING ORDINANCE NO. 5861 AND
INCORPORATING HEREIN THOSE CHANGES THAT REMAIN RELEVANT; AND
PROVIDING FOR SEVERABILITY AND ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, in 2016, the City implemented a Business & Occupation (B&0) Tax, which is
remitted either on a quarterly or annual basis, administered in conjunction with business license
renewals and the per employee fees; and
WHEREAS, currently the City has a B&O tax threshold of $1.5 million, per employee
license fee threshold of 1200 hours, and four different due dates in which a business would be
required to renew a business license and pay B&O taxes or per employee fee. The tax reporting
period for each due date is the preceding four quarters for annual filers. The due date
corresponds to the same quarter in which the business had originally applied for a business
license; and
WHEREAS, the State of Washington passed House Bill 2005 requiring cities to join an
online state sponsored portal for business license applications and renewals; and
WHEREAS, the State sponsored licensing systems are not currently compatible with the
City's tax and licensing structure; and
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ORDINANCE N0. 5866
WHEREAS, the City seeks to simplify the tax structure to transition to an online state
sponsored licensing system; and
WHEREAS,the multiple due dates and two types of adjustable fees has made it confusing
for many businesses. In most cases, the reporting period does not line up with their own fiscal
reporting period or, if they have multiple licenses,they may have multiple due dates; and
WHEREAS, many businesses have voiced frustrations as they do not understand the
methodology of the multiple due dates and multiple tax types. There have been numerous errors
or corrections made for taxes remitted when a business has filed too early, returns completed
for the incorrect reporting period, paid both 6&O tax and per employee fees, or late fees and
penalties incurred because the due date was not clear; and
WHEREAS, by, eliminating the per employee fee, lowering the B&O tax threshold to
$500,000 per year, changing the renewal date and reporting period for all businesses to a
calendar year basis due January 31 of each year will help clear up confusion, allow the City to
more efficientlyjoin a state sponsored online license system, and streamline the process; and
WHEREAS, in addition to the renewal and reporting date, RMC provisions are confusing
regarding the maximum tax a large business is responsible to pay each year; and
WHEREAS, the City has an interest in requiring all businesses that engage in business
within the City to register and obtain a business license from the City; and
WHEREAS, although some non-profit businesses are subject to business and operations
taxation pursuant to Chapter 5-25 of the Renton Municipal Code, the City wishes to minimize
barriers and costs from all businesses that are exempt from federal income taxation applying for
and obtaining a City business license; and
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ORDINANCE N0. 5866
WHEREAS,to remove such barriers and costs,the City desires to exempt such businesses
from paying the business license registration fee; and
WHEREAS, currently RMC 5-25-4 states there will be a cap placed on taxable gross
revenues not to exceed $5 billion.The wording on gross revenues is not clear as businesses could
be reporting in multiple tax categories and,therefore, could interpret this code provision to be a
maximum of gross revenues of$5 billion in each category or in total; and
WHEREAS, the City interprets RMC 5-25-4 to read that business are required to pay no
more than $4.25 million in taxes for any calendar year, adjusted annually for inflation, regardless
of the number of categories the business operates in; and
WHEREAS, clarifying RMC 5-25-4 to expressly state that$4.25 million is the maximum tax
cap will alleviate future confusion over the intent of the maximum tax due to any one business
in a calendar year; and
WHEREAS, on October 23, 2017, Ordinance No. 5861 was passed clarifying potentially
ambiguous language and moving all businesses to a calendar year reporting period; and
WHEREAS, this ordinance repeals Ordinance No. 5861 and incorporates those changes
that remain relevant;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF RENTON, WASHINGTON, DO
ORDAIN AS FOLLOWS:
SECTION I. City of Renton Ordinance No. 5861 is hereby repealed.
SECTION II. Subsection 5-5-2 of the Renton Municipal Code is amended as follows:
5-5-2 DEFINITIONS:
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ORDINANCE N0. 5866
Words are to be given their usual meaning. When not inconsistent with the
context, words in the singular number shall include the plural, and the plural shall
include the singular, and words in one gender shall include all other genders. The
word "shall" is always mandatory and not merely directory. In construing the
provisions of this Title, except when otherwise declared or clearly apparent from
the context,the following definitions shall be applied:
A. ABATE: To clean, eliminate, remove, repair or otherwise remedy a
condition that amounts to a nuisance or chronic nuisance under RMC Chapter 1-3
and/or RMC Chapter 5-5 by such manner, means, and to the extent as an
Administrator or law enforcement officer determines is reasonably necessary to
protect the general health, morals, safety and welfare of the City of Renton.
B. ACT: Doing, finishing, performing, or preparing to do something.
C. ADMINISTRATOR:the Administrative Services Administrator or desi�nee,
unless otherwise specified. l�n{es,-at#c�-�se � ��{�^�' "�'^^;^;�+��*^� �"," ��,^
,
��e�,;rR��fc��+V„ c,,..,c�,,.- n,�....�.,:�+.-�+.,.-,,,-,�.,�;.,�.,,,
D. BUSINE55: All activities en�a�ed in with the purpose of �ain, benefit, or
adyantage to the taxpayer or to another person or class, directly or indirectly.-A�4
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ORDINANCE NO. 5866
E. BUSINE55 ENTERPRISE: Each location at which a person engages in
business within the City of Renton.
F. BUSINESS LOCATED OUTSIDE THE CITY: A business er�e�}�i�s�with a
permanent location outside the City, but with no permanent location within the
City.
G. CALLS FOR SERVICE: Calls or communications to 911, including but not
limited to Valley Communications, and/or calls or communications directly to the
Renton Police Department or one of its officers, or the viewing of an offense by
an officer. Calls for service, as that term is used in the definition of "chronic
nuisance premises," does not include incidents that are unrelated to the chronic
nuisance premises, its resident(s),owner(s),guest(s), patron(s),or calls for general
information.
H. CHRONIC NUISANCE PREMISES:
1. As it relates to a building, structure or business used for commercial,
retail, or entertainment purposes, or the area within two hundred feet (200') of
such premises, including businesses regulated by the Liquor Control Board, and
including public, private,commercial or industrial parking lots within two hundred
feet (200') of such premises, "chronic nuisance premises" means a property on
which any of the following exists or occurred:
a. Six (6) or more calls for service occur or exist during any sixty (60)-
day period; or
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ORDINANCE N0. 5866
b. Ten (10) or more calis for service occur or exist during any one
hundred and eighty (180)-day period; or
c. Fourteen (14) or more calls for service occur or exist during any
twelve (12)-month period.
2. Any action against a chronic nuisance premises and/or its owner,
managing agent or person in control for a violation under this subsection H shall
not preclude the use any other subsection of this section or any other section of
the RMC.
1. CITY: The City of Renton.
J. CODE COMPLIANCE INSPECTOR (CCI) or CODE ENFORCEMENT OFFICER
(CEO): Any person authorized by an Administrator to investigate or inspect for
code violations.
K. CONTROL: The ability to dominate, govern, manage, own or regulate a
premises, or the conduct that occurs in or on a premises.
L. DRUG-RELATED ACTIVITY:Any activity at a premises that violates Chapter
69.41 RCW (Legend Drugs), Chapter 69.50 RCW (Uniform Controlled Substances
Act), Chapter 69.51A (Medical Marijuana) or 69.52 RCW (Imitation Controlled
Substances), Chapter 69.53 RCW (Use of Buildings for Unlawful Drugs) or any
applicable federal, state or local law regulating the same general subject matter,
as they currently exist or may be amended.
M. EMERGENCY: Any situation which an Administrator or law enforcement
reasonably believes requires immediate action to prevent or eliminate an
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ORDINANCE N0. 5866
immediate threat to public health, morals, safety, or weifare of persons or
property in the City of Renton.
N. EMPLOYEE: Any person employed at any business enterprise who
performs any part of his duties within the City, except casual laborers not
employed in the usual course of business. A sole proprietor is not an employee.
All officers, agents, dealers, franchisees, etc., of a corporation or business trust,
and all but one partner of a partnership (except limited partners), are employees
within this definition.
O. ENGAGING or ENGAGE IN BUSINESS: �er�et� ' ^, �^^�'"^+'^� ^
.,+•� ,�,
1. The terms "en�a�in� in business" or "en�a�e in business" means
commencin�, conductin�, or continuin� in business, and also the exercise of
corporate or franchise powers, as well as liquidatin� a business when the
liquidators hold themselves out to the public as conductin�such business.
2. Without bein� all-inclusive, anv one of the followin� activities
conducted within the Citv bv a person, or its emplovee, a�ent, representative,
independent contractor, broker or another person actin�on its behalf constitutes
en�a�in�in business:
a. Ownin�, rentin�, leasin�, maintainin�, or havin�the ri�ht to use,or
usin�, tan�ible personal property, intan�ible personal property, or real property
while permanentiv or temporarily located in the City.
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ORDINANCE NO. 5866
b. Ownin�, rentin�, leasin�, usin�, or maintainin�, an office, place of
business, or other establishment in the Citv.
c. Solicitin�sales.
d. Makin� repairs or providin� maintenance or service to real or
tan�ible personal propertV, includin�warrantv work and property maintenance.
e. Providin�technical assistance or service, includin�qualitv control,
product inspections, warrantv work, or similar services on or in connection with
tan�ible personal propertv sold bv the person or on its behalf.
f. Installin�, constructin�, or supervisin� installation or construction
of, real or tan�ible personal propertv.
�. Solicitin�, ne�otiatin�, or approvin� franchise, license, or other
similar a�reements.
h. Collectin�current or delinquent accounts.
i. Pickin�up and transportin�tan�ible personal property,solid waste,
construction debris, or excavated materials.
j. Providin� disinfectin� and pest control services, employment and
labor pool services, home nursin� care, lanitorial services, appraisin�, landscape
architectural services,securitv svstem services, survevin�, and real estate services
includin�the listin�of homes and mana�in� real propertv.
k. Renderin� professional services such as those provided bv
accountants, architects, attornevs, auctioneers, consultants, en�ineers,
professional athletes, barbers, baseball clubs and other sports or�anizations,
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ORDINANCE N0. 5866
chemists, consultants, psycholo�ists, court reporters, dentists, doctors,
detectives, laboratory operators, teachers, veterinarians.
I. Meetin� with customers or potential customers, even when no
sales or orders are solicited at the meetin�s.
m. Trainin� or recruitin� a�ents, representatives, independent
contractors, brokers or others, domiciled or operatin� on a iob in the Citv, actin�
on its behalf, or for customers or potential customers.
n. Investi�atin�, resolvin�, or otherwise assistin� in resolvin�
customer complaints.
o. In-store stockin� or manipulatin� products or �oods, sold to and
owned by a customer, re�ardless of where sale and deliverv of the �oods took
Ip ace•
p. Deliverin� �oods in vehicles owned, rented, leased, used, or
maintained by the person or another person actin�on its behalf.
' R Fi�l�-�FP�4�€#�L-A�F€€=��t+��e��ee er f�+lrt+��e��eai
e�r ^��ee s�i�����t#�sa�e�ea�as�-c#e#ine��er °���-� ��
�P. GENERAL PUBLIC: The City of Renton, any of its communities or
neighborhoods, or more than one (1) citizen, neighbor and/or their guest(s).
�g. HEARING EXAMINER: An individual authorized to hear administrative
appeals and designated matters for the City of Renton.
SR. INCURRED EXPENSE: Includes, but is not limited to, actual, direct or
indirect, appeal costs, fees and expenses; attorney, expert, filing and litigation
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ORDINANCE N0. 5866
costs, fees and expenses; hearing costs and expenses; copy, documentation, and
investigation costs and expenses; notice, contract and inspection costs and
expenses; personnel expenses; hauling, disposal and storage costs and expenses;
preparation, travel and parking costs, fees and expenses; photocopying, mailing
and service costs and expenses. All such costs and expenses shall constitute a lien
against the affected property, as set forth in RMC 1-3-3.G.6, as it exists or may be
amended.
�S. MATERIAL STATEMENT: Any written or oral statement reasonably likely
to be relied upon by a public servant in the discharge of his or her official powers
or duties.
�T. MONETARY PENALTY:Any cost, fines or penalties related to violation of
this Chapter, including but not limited to actual fines or penalties to be paid as a
result of a nuisance.
�FU. NUISANCE or NUISANCE�VIOLATION: is defined in RMC 1-3-3.B, as it
exists or may be amended, and as applicable, that definition applies in this
Chapter.
\A/ DADT_TtMC CI�ADI AVCC. A.�. ., .,1..�..,., .. ...-Li.�rr (�,r�+l�-.., ��JI+�w.r,
w .
�V. PERSON: �r�-;^�';.,;^'�"� ^,t�+r^�erse^,T�se�Re�er�Tt�c�-sla;;T
se;�at�e„-m-a-}3erse„-a�t+�^ � , {��'����^�•• ^�+�• means anv individual,
receiver, administrator, executor, assi�nee, trustee in bankruptcy, trust, estate,
firm, co-partnership, ioint venture, club, company, ioint stock companv, business
trust, municipal corporation, political subdivision of the State of Washin�ton,
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ORDINANCE N0. 5866
corporation, limited liability company, association, societv, or any �roup of
individuals actin�as a unit, whether mutual, cooperative, fraternal, non-profit, or
otherwise and the United States of America or anv of its instrumentalities
�FW. REPORTING PERIOD: One calendar vear (January 1 throu�h December
31), that precedes the vear for which the business is applvin� for a license. �#e
�X. TEMPORARY or PORTABLE SALES: A business enterprise with no
permanent location either within or outside of the City, but which engages in
business within the City.
SECTION III. Subsection 5-5-3.A of the Renton Municipal Code is amended as follows:
A. General Business License Required:
1. No person shall en�a�e in Business unless such Business is authorized
bv a valid City of Renton �eneral business license. �.,^�„ ""�'^^« ^^+^�^�'�^
, ,
, , . The general
business license shall not be transferable. A separate business license is required
for each Business Enterprise.
2. If a person en�a�es in no other activities in or with the City but the
followin�, it need not re�ister and obtain a business license:
a. Meetin�with suppliers of�oods and services as a customer.
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ORDINANCE N0. 5866
b. Meetin�with�overnment representatives in their official capacitv,
other than those performin�contractin�or purchasin�functions.
c. Attendin� meetin�s, such as board meetin�s, retreats, seminars,
and conferences, or other meetin�s wherein the person does not provide trainin�
in connection with tan�ible personal propertv sold bv the person or on its behalf.
This provision does not applv to any board of director member or attendee
en�a�in� in business such as a member of a board of directors who attends a
board meetin�.
d. Rentin� tan�ible or intan�ible property as a customer when the
propertV is not used in the City.
e. Attendin�, but not participatin� in a "trade show" or "multiple
vendor events". Persons participatin� at a trade show shall review RMC Chapter
5-22, Special Event Permits.
f. Conductin� advertisin�throu�h the mail.
�. Solicitin�sales by phone from a location outside the Citv.
h. Contractin�with a common carrier to deliver�oods into the Citv.
i. Actin� within the scope of emplovment as an employee of a duly
licensed Citv business.
SECTION IV. Subsection 5-5-3.0 of the Renton Municipal Code is amended as follows:
C. license Fee:The general business license fee shall consist of*,.,^ �" ^��*�
a fixed registration fee ,
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ORDINANCE N0. 5866
1. License Registration Fee: The Business License Registration fee of one
hundred fifty dollars ($150.00) shall be due and payable when filing a completed
registration form as prescribed bythe Administrator. The Registration Fee may be
adjusted from time to time, as published in the city's current Fee Schedule
brochure. If a business's first date of en�a�in� in business in the Citv is after July
1, a prorated half year license re�istration fee will be due in the amount of
seventv-five dollars ($75).
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ORDINANCE NO. 5866
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ORDINANCE NO. 5866
b3. Expiration: Unless otherwise established by the Administrator,
business licenses expire on Januarv 31 of the year after issuance and must be
renewed bv the�., -, .,� �„�,,,,,.-.- .- ;.-�..,+:,,., ;�,,.,�;,��„r., „a „�„�„ �,►,
,^�' �"," ^�^��^ ^^ +"^ �,�^ ^',*^ ,�*"^ due date as described in subsection C.42
above.
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ORDINANCE N0. 5866
s. �her�Term er Ttmperar=P-k.�ce�se: "*^^^^^�,�.,^ ^*„�°^`^,'^^^�,-
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�4. Any payment not made within one (1) month following the due date
shall be cause for the automatic revocation of the business license.
�5. The Administrator shall have the authority to inspect business
premises, and review or audit business records with reasonable prior notice.
�96. Non-Profit Exemption: A person that can demonstrate throu�h
means satisfactorv to the Administrator that it is exempt from federal income
taxation �,,.,., �;,�„ ., „�;+ „ �.,+;,,� „ �,� , �,�„r c,,,.+;,,., �n,r,.►��� „�
+�„ �„+„r�-,� o,,.,,,..,,,, �,,,�„ pursuant to 26 U.S. Code Subsections 501(c) or (d), as
those subsections mav be amended or recodified,
se,;,Fe�sat�e^ ���w, �""��^ e�t+t�es-��ea�t�i�see+a�el#��� � ��� ^��^+��
, shall register for a business license
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ORDINANCE NO. 5866
;^{^�m,*�^^ �*'^��* annually but shall be exempt from paying the registration a�
��„ � .,�,,.,,,,, fee.�r;.,.,-,r,�„��-,�� �, „ ��.,., f;�„.. �. r�r,o��
SECTION V. Subsection 5-5-3.E of the Renton Municipal Code is amended as follows:
E. Time Within Which to Claim Overpayment of license Fee: Whenever a
business enterprise makes an overpayment, and, within #�nrs four (�4) years after
date of such overpayment, makes application for a refund or credit of the
overpayment, its claim shall be allowed and be repaid from the general fund or be
applied as a credit to annual renewal fees as approved by the Administrative
Services Administrator.
SECTION VI. Subsection 5-5-3.G.2 of the Renton Municipal Code is amended as follows:
2. The penalty for failure to obtain a business license shall not be less
than two hundred and fifty dollars ($250.00) or as prescribed in the City's Fee
Schedule, plus payment of all license fee amounts that should have been paid for
the last�#�e�four (�4) years, as determined by the Administrator, plus a penalty
of twenty percent (20%) per annum for all amounts owing, plus any accounting,
legal or administrative expenses incurred by the City in determining the
unreported, or the unpaid portion over the last ##�ee four (�4) years or in
collecting the tax and/or the penalty.
SECTION VII. Subsection 5-25-4.0 of the Renton Municipa) Code is amended as follows:
C. Tax Thresholds:This chapter shall not apply to any person engaging in any
one (1) or more business activities which are otherwise taxable pursuant to RMC
5-25-4.A,whose value of products, including by-products,gross proceeds of sales,
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ORDINANCE NO. 5866
and gross income of the business, less any deductions, as the case may be, from
all activities conducted �•��*"�^ *"^ ��*�� during any calendar year, is less than or
equal to the threshold amount of o„�—five hundred thousand dollars
($�500,000).
SECTION VIII. Subsection 5-25-4.D of the Renton Municipal Code is amended as follows:
p n^^^,�^*� �^ ���^�� ^{Annual Tax Cap: �+�The tax imposed under this
chapter shall not, ^'�•+^+",+^^.�;^^ ^F+"^ ^ ^,�� ^��,'^� ^
,
, ,
I
, , , exceed f�ur milli�n tw�
hundred fiftv thousand dollars ($4,250,000) during any calendar year.The cap set
forth in this subsection shall be administratively adjusted by the Administrator on
January 1st of each year, beginning on January 1, 2017, to reflect the inflation
adjustment, as defined and calculated pursuant to RMC 5-25-2.P. The amount of
the cap so calculated shall be rounded to the nearest ��••^ +"^���,^�' ten dollars
($�;8AA10).
SECTION IX. Subsection 5-25-4.E of the Renton Municipal Code is repealed as follows:
C Q��e,in.�rc I i., r, Cr�rn C...+w.r.+7.,.�• Ar�..l���cin.,rc c��hi�,r,++.-. r, r.+..�-,+-,..
z. .
Ii�1po52��F5kluT,r�A nnnr c �r In��.-c.,,,�� -..,,� n�,-� -.+�.,., r-,., �,,,�„1 .-ti��i N.,
�,,., .�.+F.-.,.,.. t4.., .�, .�,+.,�+h., .. .�.I.,.,.,., 6,����.�,.,« 1�...,..�., F.,.,.-
SECTION X. Subsection 5-25-10.1 of the Renton Municipal Code is amended as follows:
18
ORDINANCE NO. 5866
� ���;+,,,� c+-,+„�����.,��;�„+„� c,.,*„,. �,.-,� „�+;«;,,.-:The City of Renton
is exempt from the tax levied by this chapter.
SECTION XI. Subsection 5-25-10.K ofthe Renton Municipal Code is amended as follows:
K. Gross Receipts Taxed Under Other Renton Municipal Code (RMC)Sections:
This chapter shall not apply to:
1. Any person in respect to a business activity with respect to which tax
liability is specifically imposed under the provisions of RMC Chapter 5-11 (Utility
Tax); or
2. n.,., t,,,.,., �„�„ ,.ti.,.-:+-,�i„ „ .-„�'�+ „ �.,+�,.., .- ,�„�;.,,,,� �� or�ni
, �
� nc mno �• + +., +., �e RM6 � � � �bena fid^ h�
r.�v.v=v.r��auTccc cv a caic�iai6aaii � c—c ufl����^c—^v�
� � �
� +, • • ^� rt Any person in
�� ,. ��� ., � .,
respect to a business activitv with respect to which tax liabilitv is specificallv
imposed under the provisions of RMC Chapter 5-8 (Gamblin�Tax).
SECTION XII. Subsection 5-25-10.Z of the Renton Municipal Code, is amended as
follows:
Z. Real Estate Brokers and Associated Brokers, Agents, or Salesmen: This
chapter does not apply to that portion of a real estate commission assigned to
another brokerage office pursuant to the division of revenue between the
originating brokerage office and a cooperating brokerage office on a particular
transaction. Each brokerage office shall pay the tax upon its respective revenue
share of the transaction. Furthermore, where a brokerage office has paid the
19
ORDINANCE NO. 5866
business �e�se and occupation tax on the gross commission earned by that
brokerage office, associate brokers, salesmen or agents within the same office
shall not be required to pay the tax upon their share of the commission from the
same transaction.
SECTION XIII. Subsection 5-26-3.E of the Renton Municipal Code is amended as follows:
E. "Reporting period" means:
1. A one (1) month period beginning the first day of each calendar month
(monthly); or
2. A three (3) month period beginning the first day of January, April, July
or October of each year (quarterly); or
3. A twelve (12) month period beginning the first day of lanuary of each
year (annual).
A Cr�r In�.�r� �nn 'rlr� (`
-r. rvrc'rpci cmprvpc��cc—iacl��l 4E� Fll-�c�E �-� �-c.�� ��12 �tai�iElc�}�
li��..�., ., .�+�.,.. rl-.*.,
SECTION XIV. Subsection 5-26-6.A of the Renton Municipal Code is amended as follows:
q n+h,,.-+�-.., -, -.� . :��.--.+;�.. c,,,, . �.+ �•• Except as provided in
RMC 5-5-3.C� � ,,.^.,.-„ o,,,,:�+r-,+;,,� ��� -,�a �►,� oo. �..,.,�,..,,,,, �,,,, .,,n.,;.-,,,� �.,
� -�--��-- o---�------ - --�
R���-� �-CT taxes or fees imposed by Chapters S-5, 5-6, 5-7, 5-8, 5-11, and 5-
25 shall be due and payable in quarterly installments. At the Administrator's
discretion, businesses may be assigned to a monthly or annual reporting period
depending on the tax amount owing or type of tax. Tax returns and payments are
20
ORDINANCE NO. 5866
due on or before the last day of the next month following the end of the assigned
reporting period covered by the return.
SECTION XV. Subsection 5-26-6.D of the Renton Municipal Code is amended as follows:
D. For purposes of the tax imposed by Chapter 5-25, any person whose value
of products, gross proceeds of sales, or gross income of the business, subject to
tax after all allowable deductions, is equal to or less than T"-^^ ���^��^� �^�
�e�re�+., ��.,� T"^,��,^�' Five Hundred Thousand dollars ($�889500,000) in the
current �rar#-e� reportin� year, shall file a return, declare no tax due under
Chapter 5-25 on their return, and submit the return to the Administrator.
SECTION XVI. Subsection 5-26-7.F of the Renton Municipal Code is amended as
follows:
F. Any payment made that is returned for lack of sufficient funds or for any
other reason will not be considered received until payment by certified check,
money order, or cash of the original amount due, plus a "nonsufficient funds"
(NSF) charge . as specified in the Citv of Renton Fee
Schedule is received by the Administrator. Any license issued upon payment with
an NSF check will be considered void, and shall be returned to the Administrator.
No license shall be reissued until payment (including the NSF fee) is received.
SECTION XVII. If any section, subsection, sentence, clause, phrase or work of this
ordinance should be held to be invalid or unconstitutional by a court or competent jurisdiction,
such invalidity or unconstitutionality thereof shall not affect the constitutionality of any other
section, subsection, sentence, clause, phrase or word of this ordinance.
21
ORDINANCE N0. 5866
SECTION XVIII. This ordinance shall be in full force and effect on January 1, 2018.
PASSED BY THE CITY COUNCIL this 4th day of December, 2017.
Jason . Seth, Cit rk
APPROVED BY THE MAYOR this 4th day of December, 2017.
Denis Law, Mayor �
Approved as to form: „
``�����ti�u�n�i ���f�*�
.�� oF R�Nr �
,• 0 %,
.��%�Z�s'c� `,� y \�,,,,,,uii�,,,,, �,
��� .`�� ����� ��'�
� - � ��. :
Shane Moloney, City Attorney : .k - ��' AI'' = * =
; ' _ ^ =
. -, "� - o ;
.
Date of Publication: 12/08/2017 (Summary) '��•,ycpRpO�����������s,�4�����`
i��� RATEO \��.`
���uinuu��+�`
ORD:1991:11/9/17:scr
22