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HomeMy WebLinkAboutORD 5166Amends ORDs: 3773, 4105, 4333, 4335, 4723, 5021 CITY OF RENTON, WASHINGTON ORDINANCE NO. p166 AN ORDINANCE OF THE CITY OF RENTON, WASHINGTON, AMENDING CHAPTERS 5-5-2 AND 5-5-3 OF CHAPTER 5 (BUSINESS LICENSES) OF TITLE V (FINANCE AND BUSINESS REGULATIONS) OF ORDINANCE NO. 4260 ENTITLED "CODE OF GENERAL ORDINANCES OF THE CITY OF RENTON, WASHINGTON" BY REVISING THE REQUIREMENTS FOR BUSINESS LICENSES IN THE CITY, ESTABLISHING A SHORT TERM BUSINESS LICENSE, PROVIDING FOR RENEWALS AND ESTABLISHING PENALTIES. THE CITY COUNCIL OF THE CITY OF RENTON, WASHINGTON, DOES ORDAIN AS FOLLOWS: SECTION I. A new definition in Section 5-5-2, Definitions, of Chapter 5, Business Licenses, of Title V (Finance and Business Regulations) of Ordinance No. 4260 entitled "Code of General Ordinances of the City of Renton, Washington" is hereby added, to read as follows: Reporting Period: The foil previous twelve months, starting from the first day of the quarter within which the anniversary date of Application for City of Renton Business License falls. SECTION H. Section 5-5-3 of Chapter 5, Business Licenses, of Title V (Finance and Business Regulations) of Ordinance No. 4260 entitled "Code of General Ordinances of the City of Renton, Washington" is hereby amended as follows: 5-5-3 GENERAL BUSINESS LICENSE: A. General Business License Required: Every business enterprise, including those with a temporary or portable sales location, shall first obtain, from the Fiscal ORDINANCE NO. 5166 Services Division, a general business license for the current calendar year or unexpired portion thereof The license shall be nontransferable. B. Issuance of License: 1. All general business licenses shall be issued by the Finance & Information Services Administrator. The Finance & Information Services Administrator shall keep a register thereof. Each license shall be numbered, and shall show the name, place and character of business and such other information as the Finance Administrator shall deem necessary. 2. The license shall at all times be posted in the place of business for which it is issued, or in the case of a business enterprise with a temporary or portable sales location, be carried on the person of the holder thereof at all times during business hours or while such business is being carried on, and shall be displayed at the request of any interested person. 3. When the place of business of a business enterprise is changed, the business enterprise shall return the license to the Finance & Information Services Administrator and a new license shall be issued for the new place of business free of charge. No business enterprise holding a license shall allow any other business enterprise, for whom a separate license is required, to operate under or to display its license. C. License Fee: The general business license fee shall be determined by the number of employees in the City of Renton during the Reporting Period as follows: 1. New License Application Fees: The new license fee shall be calculated by estimating the number of hours to be worked during the upcoming year and then multiplying that figure by $0,029 per hour. For those businesses relocating to Renton and anticipating an ORDINANCE NO. 5166 equivalent number of employee hours in the upcoming year, the fee may be based on the prior year's hours. 2. There shall be a minimum fee for any annual license of fifty five dollars ($55.00). 3. Renewal Fees: The annual license renewal fee shall be calculated by multiplying the number of hours worked during the Reporting Period and then multiplying that figure by $.029 per hour. This figure will be approximately fifty five dollars ($55.00) per foil time equivalent employee per calendar year when based upon one thousand nine hundred twenty (1,920) hours of employment per calendar year. The annual license renewal fee may also be calculated by multiplying the number of Full-Time Equivalent Employees reported by fifty-five dollars ($55.00). 4. At any time during the year that it appears that the number of employees has been under-reported, an additional license fee shall be due. Additional license fees are calculated using the method shown in RMC 5-5-3.C. 1 and based on the net difference between estimated fees paid at the time of new license application, and the fees for hours actually worked. Such additional license fee shall be paid to the City at the time of annual renewal. 5. If, at any time, it appears that the number of employees for the year has been under-reported by twenty percent (20%) or more, there shall be a penalty applied to any additional fee owed, equal to twenty percent (20%) per annum of the additional fee, plus any accounting, legal or administrative expense incurred by the City in determining the under- reporting, the amount of the under-reporting or in collecting the tax and any penalty. 6. Each business hcense holder may be required, by the Finance and Information Services Administrator or his/her designee, to file with the City of Renton, copies ORDINANCE NO. g1fifi of its quarterly reports to the State Department of Labor and Industries reporting employee hours worked. The businesses that did not file the report may be required to file an affidavit with the City reporting hours worked or the equivalent number of employees. 7. Due Dates: Business License Fees are due one day after the last day of the quarter of the anniversary date of original City application for Business License. 8. Reporting Periods: Business License Fees are calculated for the Reporting Period. The Finance & Information Services Administrator may set quarterly payment schedules and due dates for business license fees on an exceptional basis. Reporting Periods are as follows: Reporting Period 1: Anniversary date of the business's Original Application for a City Business License falls within January 1st through March 31st. Reporting Period 2: Anniversary date of the business's Original Application for a City Business License falls within April 1st through June 30th Reporting Period 3: Anniversary date of the business's Original Application for a City Business License falls within July 1st through September 30th. Reporting Period 4: Anniversary date of the business's Original Application for a City Business License falls within October 1st through December 31st. 9. Expiration: Unless otherwise established by the Finance and Information Services Administrator, a business license shall expire on the last date of its reporting period. 10. Location of Business and Employees: a. Presumption: For purposes of this Ordinance any business operating within the City limits of the City of Renton shall be deemed to have all of its employees working within the City limits of the City of Renton. ORDINANCE NO. 5166 b. Working Outside City: For any employees whose nominal place of business is within the City limits of the City of Renton, all hours will be presumed to be worked within the City and subject to this fee. Any employee regularly reporting to work within the City limits shall have all of that employee's time subject to this fee, even if portions of the employee's time are spent outside the City of Renton (for example, a realtor or outside salesperson). For an employee normally employed within the City of Renton who, for extended periods of time, reports to work outside the City of Renton, for example, a contractor's employees reporting directly to job sites, then the employer may by affidavit report the number of hours actually worked within the City or the percentage of time within the City based upon one thousand nine hundred twenty (1,920) hours annually and pay the annual license fee based upon those figures. c. Short Term Employment Within City: A Temporary ninety (90) day license may be purchased for twenty-five dollars ($25.00) per FTE. The expiration date of the license shall be ninety (90) days from date of issuance. The Temporary Business License may only be purchased by businesses with 50 or fewer FTE. The license may be renewed at the same fee of twenty-five dollars ($25.00) per FTE for successive ninety (90) day periods. Renewal forms will not be sent to short term Business Licensees. Renewals must be at the request of Licensee. All late fees and penalties apply. 11. Any payment not made within seventy-five (75) days of the due date as defined herein shall be cause for the automatic revocation of the business license. D, Renewal Notice: The Finance & Information Services Administrator is authorized, but not required, to mail to business enterprises forms for application for licenses, but failure of the business enterprise to receive any such form shall not excuse the business ORDINANCE NO. 5166 enterprise from making application for and securing the license required and payment of the license fee when and as due hereunder. E. Time Within Which to Claim Overpayment of License Fee: Whenever a business enterprise makes an overpayment, and within two (2) 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 fond or be applied as a credit to annual renewal fees as approved by the Finance & Information Services Administrator. F. Penalties: 1. There shall be a penalty of not less than twenty dollars ($20.00) to reinstate any license revoked through nonpayment. 2. There shall further be a penalty of not less than fifty dollars ($50.00) for failure to obtain a business license, plus payment of all hcense fee amounts still owing for the last three (3) years, 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 nonreporting, or the unpaid portion over the last three (3) years or in collecting the tax and/or the penalty. 3. Monetary Penalty: Failure to pay the license fee within thirty (30) days after the day on which it is due and payable pursuant to Section 5-5-3.C.7 shall render the business enterprise subject to a penalty of five percent (5%) of the amount of the license fee for the first month of the delinquency and an additional penalty of five percent (5%) for each succeeding month of delinquency, but not exceeding a total penalty of twenty five percent (25%) of the amount of such license fee. ORDINANCE NO. 5166 4. Collection: Any license fee or tax due and unpaid and delinquent under this Chapter, and ail penalties thereon may be collected by civil action, which remedy shall be in addition to any and all other existing remedies and penalties. 5. Revocation of License: The Finance & Information Services Administrator may revoke any license issued pursuant to this Chapter to any business enterprise or other person who is in default in any payment of any license fee hereunder, or who shall fail to comply with any of the provisions of this Chapter. Notice of such revocation shall be mailed to the license holder by the Finance & Information Services Administrator, and on and after the date thereof any such business enterprise who continues to engage in business shall be deemed to be operating without a license and shall be subject to any and all penalties herein provided. 6. Infraction: It shall be illegal for any business enterprise to fail to obtain or maintain a business license and yet conduct business within the City limits of the City. Such failure to obtain or maintain a business license is hereby declared to be a public nuisance, and the business owner shall be guilty of a civil infraction, and subject to the penalties of RMC 1-3-2. 7. Order to Close Business and Appeal: Any Renton police officer or any designee of the Finance & Information Services Administrator may serve a notice ordering a business to close and discontinue operation of any business in the City which has failed to obtain or maintain a business license. That notice may be served in person or by certified mail, return receipt requested. The notice shall indicate that the business is ordered to close until it obtains a currently valid business license. The notice shall also state that the business owner or operator shall have the right to appeal the notice to the Finance & Information Services Administrator or his/her designee by serving a written notice of appeal on the Finance & Information Services Administrator or his/her designee within ten (10) calendar days of receipt of a served notice of ORDINANCE NO. 5166 closure, or within thirteen (13) days of mailing of a mailed notice of closure. The written notice of appeal shall state the reasons why the closed business need not obtain a business license or proof that the business has a business license. The Finance & Information Services Administrator or the Administrator's designee shall then determine whether or not the business is exempt from the City's licensing requirement or has a currently valid business license. If the Finance & Information Services Administrator or the Administrator's designee cannot make these findings, then there shall be an order entered affirming the order to close the business. Any appeal decision shall be reduced to writing and a copy provided to the appellant either in person or by mail. Any further appeal of the appeal decision shall be by writ of certiorari to the King County Superior Court made within twenty (20) days of the appeal decision. 8. Prior to issuing a Hcense all back fees and penalties must be paid. G. General Business License Application; Public Record: 1. General business license applications made to the Finance & Information Services Administrator pursuant to this Chapter shall be public information subject to inspection by all persons except to the extent those records may be deemed to be private or would result in unfair competitive disadvantage to the business enterprise if disclosed as more particularly defined in Chapter 42.17 RCW. 2. It shall be unlawful and a misdemeanor punishable under RMC 1-3-1 for any business enterprise which is required to maintain a general business license to make any false or fraudulent application or false statement or representation in, or in connection with, any such application. H. Rules And Rulings: ORDINANCE NO. 5166 1. The Finance & Information Services Administrator shall have the power and it shall be his duty from time to time to adopt, publish and enforce rules and regulations not inconsistent with this Chapter or with the law for the purpose of carrying out the provisions hereof, and it shall be unlawfol for any business enterprise to violate or fail to comply with any such rules or regulations. 2. Any business enterprise aggrieved by the amount of the fee or tax found by the Finance & Information Services Administrator to be required under the provisions of this Chapter may appeal to the City Council from such finding by filing a written notice of appeal with the Finance & Information Services Administrator within five (5) days from the time such business enterprise was given notice of such amount and paying an appeal fee of $75.00. The City Council shall as soon as practicable, fix a time and place for the hearing of such appeal. The Council shall cause a notice of the time and place thereof to be mailed to the appellant. At the hearing the business enterprise shall be entitled to be heard and to introduce evidence in its own behalf. The City Council shall thereupon ascertain the correct amount of the fee or tax. The Finance & Information Services Administrator shall immediately notify the appellant thereof by mail, which amount must be paid within three (3) days after the notice is given. The Mayor, the President of the Council, or the chairman of any committee thereof before which the appeal is to be heard may, by subpoena, require the attendance of any person and may also require him or her to produce any pertinent books and records. Any person served with such subpoena shall appear at the time and place therein stated and produce the books and records required, if any, and shall testify truthfully under oath administered by the chairman in charge of the hearing on appeal as to any matter required of him pertinent to the appeal, and it shall be unlawfol and a misdemeanor punishable under RMC 1-3-1, for him or her to fail or refuse so to do. ORDINANCE NO. 5166 I. Exemptions: The provisions of this Chapter shall not apply to: 1. Any business enterprise, firm or corporation which the City is forbidden to tax by law; 2. Translators, expert witnesses, and court reporters who have a business license in another jurisdiction and who have a business located outside the City when their services are used in an ongoing judicial proceeding; or 3. Attorneys who have a business license in another jurisdiction and who have a business located outside the City a) when they are representing a client who is doing business with or seeking a permit from the City; b) when their services are used by a defendant in Renton Municipal Court or by a party in an administrative hearing; c) when their services are used as a judge pro-tempore in Renton Municipal Court; or d) when their services involve representation of a client and their presence in the City is limited to participation in a meeting, negotiation, arbitration, deposition or witness interview that is related to an ongoing or anticipated legal matter. SECTION HI. This ordinance shall be effective upon its passage, approval, and 30 days after publication. PASSED BY THE CITY COUNCIL this 21st day of November 2005. Bonnie I. Walton, City Clerk APPROVED BY THE MAYOR this 21st day of November ? 2005. H\(wL iduh^ujk^ Kathy Kedlker-Wheeler, Mayor 10 ORDINANCE NO. 5166 Approved»^to form: Lawrence J. Warren, Cify Attorney Date of Publication: 11/26/2005 (summary) ORD.1209:ll/15/05:ma 11