HomeMy WebLinkAboutContract -\\--q7M
State of Washington WCRECY EPARTMENT OF REVENIS
REVENUE Department of Revenue CLAUSE AFFIDA T
State of Washington
County of King
I, Mayor Jesse Tanner having been duly sworn,say that I have read the following and understand the
requirements thereunder. I further understand that returns and tax information are privileged,and accordingly may not be disclosed to any individual
or group of individuals who are not employees of the department of revenue other than those specified in RCW 82.32.330(3)(a)through(m)and
(4)(a),and in these situations,only in accordance with written departmental policies and procedures. I further understand the only information that is
not considered privileged and confidential under the statute is a taxpayer's name,business address,mailing address,revenue registration or Unified
Business Identifier number,standard industrial classification code,dates of opening and closing of business,and business entity,when not associated
with other tax information.
Dated: g9
(Signature of Employee)
SUBSCRIBED AND SW RN TO before me th day of 19
eJ
r/V
(Signature of Notary Public)
My appointment expires
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The attention of each employee of the department of revenue is directed to RCW 82.32.330("Secrecy Clause")
RCW 82.32.330 Disclosure of return or tax information. (d) "State agency"means every Washington state office,department,
(Effective January 1, 1997.) division,bureau,board,commission,or other state agency,
(1)For purposes of this section: (e) "Taxpayer identity"means the taxpayer's name,address,
(a) "Disclose"means to make known to any person in any manner telephone number,registration number,or any combination
whatever a return or tax information; thereof,or any other information disclosing the identity of the
(b) "Return"means a tax or information return or claim for refund taxpayer,and
required by,or provided for or permitted under,the laws of this (f) "Department"means the department of revenue or its officer,
state which is filed with the department of revenue by,on behalf agent,employee,or representative.
of,or with respect to a person,and any amendment or supplement (2)Returns and tax information shall be confidential and privileged,and
thereto,including supporting schedules,attachments,or lists that except as authorized by this section,neither the department of
are supplemental to,or part of,the return so filed; revenue nor any other person may disclose any return or tax
(c) "Tax information"means(i)a taxpayer's identity,(ii)the nature, information.
source,or amount of the taxpayer's income,payments,receipts, (3)The foregoing,however,shall not prohibit the department of revenue
deductions,exemptions,credits,assets,liabilities,net worth,tax from:
liability deficiencies,overassessments,or tax payments,whether (a)Disclosing such return or tax information in a civil or criminal
taken from the taxpayer's books and records or any other source, judicial proceeding or an administrative proceeding: (i)In respect
(iii)whether the taxpayer's return was,is being,or will be of any tax imposed under the laws of this state if the taxpayer or
examined or subject to other investigation or processing, its officer or other person liable under Title 82 RCW is a party in
(iv)a part of a written determination that is not designated as a the proceeding;or(ii)In which the taxpayer about whom such
precedent and disclosed pursuant to RCW 82.32.410,or a return or tax information is sought and another state agency are
background file document relating to a written determination,and adverse parties in the proceeding;
(v)other data received by,recorded by,prepared by,furnished to, (b) Disclosing,subject to such requirements and conditions as the
or collected by the department of revenue with respect to the director shall prescribe by rules adopted pursuant to chapter 34.05
determination of the existence,or possible existence,of liability, RCW,such return or tax information regarding a taxpayer to such
or the amount thereof,of a person under the laws of this state for taxpayer or to such person or persons as that taxpayer may
a tax,penalty,interest,fine,forfeiture,or other imposition,or designate in a request for,or consent to,such disclosure,or to any
offense: PROVIDED,That data,material,or documents that do other person,at the taxpayer's request,to the extent necessary to
not disclose information related to a specific or identifiable comply with a request for information or assistance made by the
taxpayer do not constitute tax information under this section. taxpayer to such other person: PROVIDED,That tax information
Except as provided by RCW 82.32.410,nothing in this chapter not received from the taxpayer shall not be so disclosed if the
shall require any person possessing data,material,or documents director determines that such disclosure would compromise any
made confidential and privileged by this section to delete investigation or litigation by any federal,state,or local
information from such data,material,or documents so as to government agency iii connection with the civil or criminal
permit its disclosure; liability of the taxpayer or another person,or that such disclosure
REV 22 0002-1(1-17-97) would identify a confidential informant,or that such disclosure is
contrary to any agreement entered into b� a department that (4)(a)The department*nay disclose return or taxpayer information to a
provides for the reciprocal exchange of' ation with other person under tigation or during any court or administrative
government agencies which agreement rey Tres confidentiality proceeding aga �.t a person under investigation as provided in
with respect to such information unless such information is this subsection(4). The disclosure must be in connection with the
required to be disclosed to the taxpayer by the order of any court; department's official duties relating to an audit,collection activity,
(c)Disclosing the name of a taxpayer with a deficiency greater than or a civil or criminal investigation. The disclosure may occur only
five thousand dollars and against whom a warrant under when the person under investigation and the person in possession
RCW 82.32.2 10 has been either issued or filed and remains of data,materials,or documents are parties to the return or tax
outstanding for a period of at least ten working days. The information to be disclosed. The department may disclose return
department shall not be required to disclose any information or tax information such as invoices,contracts,bills,statements,
under this subsection if a taxpayer: (i)Has been issued a tax resale or exemption certificates,or checks. However,the
assessment;(ii)has been issued a warrant that has not been,filed; department may not disclose general ledgers,sales or cash receipt
and(iii)has entered a deferred payment arrangement with the journals,check registers,accounts receivable/payable ledgers,
department of revenue and is making payments upon such general journals,financial statements,expert's work papers,
deficiency that will fully satisfy the indebtedness within twelve income tax returns,state tax returns,tax return work papers,or
months; other similar data,materials,or documents.
(d)Disclosing the name of a taxpayer with a deficiency greater than (b)Before disclosure of any tax return or tax information under this
five thousand dollars and against whom a warrant under subsection(4),the department shall,through written
RCW 82.32.2 10 has been filed with a court of record and remains correspondence,inform the person in possession of the data,
outstanding; materials,or documents to be disclosed._The correspondence
(e) Publishing statistics so classified as to prevent the identification shall clearly identify the data,material's,`or°dociunents to be
of particular returns or reports or items thereof; disclosed. The department may.nGr'disclose:any tvx return or tax
(f) Disclosing such return or tax information,for official purposes information under this subsectioi? 4)i titil the tune period
only,to the governor or attorney general,or to any state agency,or allowed in(c)of this subsection',has ezpii•ed or until the'court has
to any committee or subcommittee of the legislature dealing with ruled on any challenge brought undei(e)of'' --s-subsection.
matters of taxation,revenue,trade,commerce,the control of (c) The person in possession of tlie7data,matenais,or docuunents to
industry or the professions; be disclosed by the departmenf 1has_twerit;Aay '6om`the receipt
(g)Permitting the department of revenue's records to be audited and of the written request required undd l b)of this.subsection to
examined by the proper state officer,his or her agents and petition the superior court of the coiir4'in,*cli the petitioner
employees; resides for injunctive relief. The court shall limit or deny the
(h)Disclosing any such return or tax information to a peace officer as request of the department if the court determines that: (i)The
defined in RCW 9A.04.110 or county prosecuting attorney,for data,materials,or documents sought for disclosure are cumulative
official purposes. The disclosure may be made only in response to or duplicative,or are obtainable from some other source that is
a search warrant,subpoena,or other court order,unless the more convenient,less burdensome,or less expensive;(ii)The
disclosure is for the purpose of criminal tax enforcement. A peace production of the data,materials,or documents sought would be
officer or county prosecuting attorney who receives the return or unduly burdensome or expensive,taking into account the needs of
tax information may disclose that return or tax information only the department,the amount in controversy,limitations on the
for use in the investigation and a related court proceeding,or in petitioner's resources,and the importance of the issues at stake;or
the court proceeding for which the return or tax information (iii)The data,materials,or documents sought for disclosure
originally was sought; contain trade secret information that,if disclosed,could harm the
(i) Disclosing any such return or tax information to the proper officer petitioner.
of the internal revenue service of the United States,the Canadian (d)The department shall reimburse reasonable expenses for the
government or provincial governments of Canada,or to the proper production of data,materials,or documents incurred by the person
officer of the tax department of any state or city or town or county, in possession of the data,materials,or documents to be disclosed.
for official purposes;but only if the statutes of the United States, (e)Requesting information under(b)of this subsection that may
Canada or its provincial governments,or of such other state or city indicate that a taxpayer is under investigation does not constitute
or town or county,as the case may be,grants substantially similar a disclosure of tax return or tax information under this section.
privileges to the proper officers of this state; (5)Any person acquiring knowledge of any return or tax information in
0) Disclosing any such return or tax information to the Department the course of his or her employment with the department of revenue
of Justice,the Bureau of Alcohol,Tobacco and Firearms of the and any person acquiring knowledge of any return or tax information
Department of the Treasury,the Department of Defense,the as provided under subsection(3xf),(g),(h),(i),or 0)of this section,
United States Customs Service,the Coast Guard of the United who discloses any such return or tax information to another person
States,and the United States Department of Transportation,or not entitled to knowledge of such return or tax information under the
any authorized representative thereof,for official purposes; provisions of this section,is guilty of a misdemeanor. If the person
(k)Publishing or otherwise disclosing the text of a written guilty of such violation is an officer or employee of the state,such
determination designated by the director as a precedent pursuant person shall forfeit such office or employment and shall be incapable
to RCW 82.32.410; of holding any public office or employment in this state for a period of
(1) Disclosing,in a manner that is not associated with other tax two years thereafter. [1996 c 184§5; 1995 c 197§ 1; 1991 c 330§
information,the taxpayer name,entity type,business address, 1; 1990 c 67§ 1; 1985 c 414§9; 1984 c 138§ 12; 1969 ex.s.c 104§
mailing address,revenue tax registration numbers,standard 1; 1963 ex.s.c 28§ 10; 1961 c 15 §82.32.330. Prior. 1943 c 156
industrial classification code of a taxpayer,and the dates of §12; 1935 c 180§210;Rem.Supp. 1943 §8370-210.]
opening and closing of business. This subsection shall not be
construed as giving authority to the department to give,sell,or To inquire about the availability of this document in an alternate
provide access to any list of taxpayers for any commercial format for the visually impaired or a language other than English,
purpose;or please call(360) 753-3217. Teletype(TTY)users may call
(m) Disclosing such return or tax information that is also maintained (800)451-7985. You may also access tax information on our
by another Washington state or local governmental agency as a
public record available for inspection and copying under the Internet home page at http://www.wa.gov/dor/wador.htm.
provisions of chapter 42.17 RCW or is a document maintained by REV 22 0002-2(1-17-97)
a court of record not otherwise prohibited from disclosure.
` e . CAG-97-111
AGREEMENT FOR STATE ADMINISTRATION OF
SALES AND USE TAX
Contract No. AGR97115
THIS AGREEMENT ("Agreement') is entered into by and between the City of Renton
("City") and the State of Washington Department of Revenue ("Department') for the
administration of Regular/Optional Sales and Use Tax. This Agreement is effective July
1, 1997.
PURPOSE:
WHEREAS, The Legislature of the State of Washington has by RCW
82.14.030(2) authorized the City to impose an optional local sales and use tax, and
WHEREAS, It is provided in RCW 82.14.050 that the City imposing a sales and
use tax by ordinance or resolution shall contract with the Department for the
administration and collection of said taxes; and
WHEREAS, The City has by resolution or ordinance, copy attached hereto,
elected to fix and impose a sales and use tax of five-tenths of one percent (.5%) and an
additional sales and use tax of five-tenths of one percent (.5%) commencing with the
start date within the ordinance or resolution and to contract with the Department for
collection of the tax;
NOW, THEREFORE, to provide for the administration the parties agree as
follows:
1. The Department shall exclusively perform all functions incident to the
administration and collection of the taxes imposed by the said ordinances
or resolutions, other than criminal prosecutions.
2. The Department shall retain from the taxes so collected for
Regular/Optional Sales and Use Tax the amount of(1.0%) thereof as
expenses of administration and collection. Said percentage amount shdll
be subject to review during January of each year.
3. In accordance with RCW 82.32.320, the remainder of said taxes so
collected shall be deposited by the Department in the Local Sales and
Use Tax Revolving Fund under the custody of the State Treasurer and
shall be distributed as provided by law.
4. The Department shall apply the provisions contained in chapters 82.03,
82.08, 82.12, 82.14, and 82.32 RCW, as the same exist or may hereafter
be amended and insofar as the same are applicable to Sales/Use Tax
taxes. The Department performs its duties hereunder so that as far as
possible the Sales/Use Taxes shall be administered and collected
uniformly with the state's sales and use taxes. Rules and regulations
adopted by the Department to facilitate the administration and distribution
of the local option taxes shall be in accordance with the State
Administrative Procedure Act and RCW 82.14.330. Adopted rules and
regulations shall have the same force and effect on Sales/Use Taxes
insofar as the same are applicable.
5. The City shall have the right from time to time to examine the records of
the Department as they concern the City or the taxpayers of the City
subject to the aforementioned ordinances or resolutions.
6. The allocation of local sales and use tax collections will be made by the
Department to the State Treasurer within thirty (30) days after the due
date of the taxable period for which local sales and use taxes are
imposed pursuant to ordinances or resolutions. Distribution of taxes to
the City shall be made in accordance with RCW 82.14.330.
7. All refunds and credits for local sales and use taxes made by the
Department shall be charged to the City.
8. The Department shall require redistribution upon 10 days notice to the
affected City, of any tax, distributed to a City or County other than City
entitled thereto but such redistribution shall not be made as to amounts
originally distributed earlier than six monthly periods p ri or to the monthly
period in which the Department obtains knowledge of the improper
distribution.
9. The Department shall provide taxpayer information, documentation
and reports to the City in accordance with the disclosure
limitations of RCW 82.32.330. Authorized representatives of the
City requesting and receiving confidential information will
sign a Department Secrecy Clause and comply with RCW
82.32.330.
10. The parties agree to establish and maintain open lines of
communication and to work cooperatively in order to improve
administration and public understanding of the City Taxes.
Either party may initiate a meeting, to be held at a mutually
convenient time and place, to share information and to discuss
i
matters related to administration and collection of the City
taxes.
11. In the event that a dispute arises under this Agreement, either party
may elect mediation in which the Department and City shall
each individually appoint one member to a Dispute Board and
those members shall select a third member. The Dispute Board
shall evaluate the dispute and make a written determination after
considering the relevant facts and legal authorities. The Dispute Board's
determination shall be given significant weight by both parties who will
meet after the determination is issued to resolve the dispute. If a
resolution is not reached, the determination of the Dispute Board shall be
admissible in any future legal proceeding between the parties
concerning the dispute. Each party shall be responsible for a
proportionate share of the costs of the member of the Dispute
Board. This remedy is not intended to be exclusive of other
remedies existing in law, by statute or otherwise.
12. In the extent permitted by law, the City agrees to defend
and hold harmless the Department or the State of Washington from
claims that challenge the authority of the City to impose the
Sales/Use Taxes as identified in the aforementioned ordinances or
resolutions. The City agrees that in the event there shall be a
legal challenge to the ordinances or resolutions or otherwise, the
Department shall not be obligated to represent the City or otherwise
to defend its position in any proceeding relating to such challenge.
13. The allocation of unidentifiable local sales and use tax collections (pool
funds) among the various local taxing jurisdictions will be made by the
Department to the State Treasurer within thirty (30) days after the due
date of the taxable period for which local sales and use taxes are
imposed pursuant to ordinances or resolutions.
14. This agreement shall take effect at 12:01 AM, July 1, 1997, and shall
thereafter be automatically renewed on December 31, of each year unless
one of the parties gives written notice of termination on or before
November 1, of each such year. The parties to this agreement will notify
each other in a timely manner when they find it necessary to request an
amendment to this agreement.
i
IN WITNESS WHEREOF, the State of Washington, Department of Revenue and the
City of Renton have executed this contract as of the day and year written below.
Date William N. Rice
Acting Deputy Director
Department of Revenue
ate May Jesse Tanner
City of Renton
Approved as to form: On file
Assistant Attorney General
State of Washington
Attesr.
mafiryn . tersen,City Clerk
w'
• , y, el-2 7q
Ordinance #3773 repeals ,the -following ordinances:
710) 3019
2098 (Except 5-
1076~
1210 (Portions) 2101 3086
1281 2119 3279 (Portions)
1286 2156 3438
1319 2500 3444
1323 2696 (Portions) 3547,36(o
1337 2720 (Except 5-714) 3577
1999 2790 3609
2809 3631
2816 3647
2817 3659
2845 3664
3705
3707 (Portions)
Amended by Ordinance No. 3842, 3873, 4105, 4192, Z4 2 J 7)
_ Z42-7y,
4q 46
•
I
CITY OF RENTON , WASHINGTON,
ORDINANCE NO. 3773
AN ORDINANCE OF THE CITY OF RENTON , WASHINGTON
REPEALING AND RE-ENACTING PORTIONS OF THE
PROVISIONS OF TITLE V (BUSINESS REGULATIONS) OF
ORDINANCE NO. 1628 ENTITLED "CODE OF GENERAL
ORDINANCES OF THE CITY OF RENTON" RELATING TO
LICENSING, ESTABLISHING LICENSE AND OTHER FEES AND
PRESCRIBING PENALTIES.
THE CITY COUNCIL OF THE CITY OF RENTON, WASHINGTON DO ORDAIN
AS FOLLOWS:
SECTION 1 : A new Chapter 1 of Title V (Business Regulations)
of Ordinance No. 1628 entitled "Code of General Ordinances of the
City of Renton" is hereby enacted as follows:
CHAPTER 1
BUSINESS LICENSES
5-101 : EXERCISE OF REVENUE LICENSE POWER: The provisions of this
Chapter shall be deemed an exercise of the power of the City to
license for revenue. The provisions of this Chapter prescribing
license fees shall be strictly construed in favor of the
applicability of the license fee .
5-102: DEFINITIONS: 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) "Engaging (or Engage) in Business" means commencing,
conducting or continuing in any Business.
(B) "Business" means all activities, occupations, trades ,
pursuits, professions and matters located or engaged in within the
City or anywhere else within the City' s jurisdiction with the
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y object of gain , benefit , advantage or profit to the Business
Enterprise or to another Person, directly or indirectly.
(C) "Quarterly Period" means each three (3) month period of the
calendar year: January 1 through March 31 , April 1 through June
30,. July 1 through September 30 and October 1 through December 31
of each year .
(D) "City" means the City of Renton.
(E) "Employee" means 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.
(F) "Business Enterprise" means each location at which a person
engages in Business within the City of Renton .
(G) "Professional" or "Semi-Professional" means those Persons
who are primarily Engaged in the Business of rendering any type of
service including, but not limited to, the following: doctor of
medicine; other healing art or science; dentist or dental
technician ; attorney at law; licensed or registered engineer ;
surveyor; certified or licensed public accountant; bookkeeper; tax
or Business consulting service ; real estate broker or agency ;
insurance broker , agent or representative and other brokerage
businesses; funeral director or mortuary; optometrist; architect or
designer; optician; opthamologist; pharmacist; operator, manager or
any other Business Enterprise conducting any state or national
bank, building and loan association, savings and loan association ,
and any other financial institution rendering a special or multiple
type of professional or semi-professional service to the general
public; specialized private training schools in aviation,
salesmanship and music when conducted in a separate place of
Business and having an average of twenty (20) or more students per
week; or other specialized training schools teaching or instructing
in special skills or trades; or any other similar activity
conducted by, supervised or operated by a Business Enterprise which
offers to members of the public the Business of rendering any type
of service .
(H) "Business located outside the City" means a Business
Enterprise with a permanent location outside the City, but with no
permanent location within the City.
(I) "Full-time Employee" means an Employee working more than
one thousand six hundred ( - B, )X hours per annum, including legal
holidays and vacation time, during the twelve (12) month period
upon which the license fee is computed.
YA°)
2 -
(J) "Part-time Employee" means an Employee working less than
one thousand six hundred ( ) hours per annum, including legal
holidays and vacation time , during the twelve ( 12) month period
upon which the license fee is computed .
(K) "Temporary or Portable Sales Location" means a Business
Enterprise with no permanent location either within or outside of
the City, but which Engages in Business within the City.
(L) "Person" means an individual natural person, a sole
proprietor , partnership , corporation , or a person acting in a
fiduciary capacity.
i
5-103: 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 Finance Director a General
Business License for the current calendar year or unexpired portion
thereof. The license shall be nontransferable.
. ,
(B) Issuance Of License: All General Business Licenses shall
be issued by the Finance Director. The Finance Director shall keep
a register thereof. Each license shall be numbered, shall show the
name , place and character of Business and such other . information as
the Finance Director shall deem necessary. 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 . When the place of Business of a Business
Enterprise is changed , the Business Enterprise shall return the
license to the Finance Director 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
det mined by the number of Employees currently employed at t
time the license application , as follows :
( 1 Professional or Semi-Professional siness
Enterpris : The annual license fee for a profe ional or
semi-professional Business Enterprise is as follows -
(a) a sum of sixty dollars ( 0 . 00 ) for each
professional o semi-professional Empl ee who is engaged ,
whether full part-time , in a professional or
semi-professional iness Enterpr' e.
(b) The 'sum of ' xtee dollars ( $16 . 00 ) for each
non-professional Employee is employed by a professional
or semi-professional Busi s Enterprise.
(2) Other Businesse Enterprise The annual license fee
for other Business Enter rises is as fol ws:
(a) For very Business Enterprise employing one - to
five (5) Em oyees, forty dollars ($40 .0 per annum or
part there
b) For every Business Enterprise emplo ' g more
tha five (5) but not more than ten ( 10 ) Employees, ixty
lars ($60 .00) per annum or part thereof.
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(c) For every Business Enterprise employing mo e
han ten ( 10) but not more than twenty (20 ) Employees , ne
h ndred twenty dollars ($120.00) per annum or part the eof.
more .
(d) For every Business Enterprise employi g
than twenty (20) Employees but not more than one hundred
( 100 ) Employees, two hundred forty dollars ($24.00) plus
the su of five dollars ( $5 . 00 ) for each Em� oyee over
twenty a (21 ) in number.
(e) For every Business Enterprise mploying more
than one h ndred ( 100 ) Employees but no more than two
hundred (2 ) Employees, six hundre forty dollars
($640.00) plu the sum of three dollars ifty cents ($3.50)
for each Emplo ee over one hundred ( 100 in number.
( f) For a ery Business Ente prise employing more
than two hundred (200 ) Employees five hundred dollars
($500.00) plus the sum of three ollars ($3.00) for each
Employee over two hu dred (200 ) ' number.
(3) Computation of mber o Employees : In determining
the license fee to be paid by a ch Business Enterprise , the
total number of Employees sha 1 e computed by adding together
the number of Permanent Emplo es and the number of Part-time
Employees . The number of Par - me Employees shall be computed
by dividing total man hour , ' ncluding legal holidays and
vacation time, worked by al Part- ime Employees by one-thousand
six hundred ( 1 , 600 ) , and roundin to the next highest whole
number .
(4) Business En erprises Locate Outside City: As to any
Business Enterprise ocated outside th City and Engaging in
Business within th City , the General Business License fee
herein shall be m asured by the number f Employees of such
Business Enterpri a who perform any part o their duties within
the City.
(5 ) Pa ment : All license fees and enalties herein
provided fo shall be paid by bank draft , c rtified check ,
cashier' s eck, personal check, money order or i cash, payable
to the Fi ance Director and delivered to the Fin nce Director.
If payme t is made by draft or check, the license ee shall not
be dee d paid unless the check or draft is duly ho ored in the
usual ourse of Business , nor shall acceptance of any such check
or d aft by the City be an acquittance or discharge o any fee
or
ss and until the check or draft is honored.
(6) Records : It shall be the duty of every Bu ' ness
nterprise liable for any license fee provided by this Ch ter
to keep and preserve for a period of five (5 ) years ch
suitable employment records as may be necessary to determine e
amount of any license fee for which he may be liable under t
5 -
p ovisions of this Chapter; and such records shall be open fo
ex a ination at any time by the Finance Director.
( Due Date: Each annual license fee herein pr vided
for shal become due and payable on the first day of a ch year
as to any usiness taxable hereunder and in existent on said
date. As t any Business Enterprise commenced dur ' g any year
such annual 1 ense fee shall be due and payable on the first
day that such B iness is transacted .
(8) Failure o Make Application: If any Business
Enterprise fails, ne ects, or refuses to ile its application
for a Business license nd to pay any tense fee as and when
required herein, the Fin a ee Director authorized to determine
the amount of license f payabl and by mail notify the
Business Enterprise of the a ount determined . The- amount so
determined shall thereupon be o the license fee and become
immediately due and payable. demand for additional license
fee or penalty shall be made y t e Finance Director more than
four (4) years after the ose of he year in which the same
accrued, except :
(a) Again a Business Ent prise which is not
registered as quired by this Chapter.
(b) gainst a Business Enterpris which has been
guilty o fraud or misrepresentation of a m erial fact .
(c) Where a Business Enterprise has executed a
wri en waiver of such limitations .
9 ) License Fee Additional To Others : The licen a fee
he ein levied shall be additional to any license fee or tax
posed or levied under any law or any other provision of t s .
Code, except as herein otherwise expressly provided .
(D) Exemptions : The provisions of this Chapter shall not apply
to any Business Enterprise, firm or, corporation which the City is
forbidden to tax by law.
(E) Renewal : The Finance Director 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 Enterprise from making
application for and securing the license required and payment of
the license fee when and as due hereunder.
(F) 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 Fund , when approved by the Finance Director.
(G) Penalties:
( 1 ) 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 5-103(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 in any event.
(2 ) Collection: Any license fee or tax due and unpaid
and delinquent under this Chapter, and all penalties thereon may
be collected by civil action, which remedy shall be in addition
to any and all other existing remedies and penalties .
(3) Revocation of License : The Finance Director 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 Director 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.
(4 ) Criminal Penalty : Any Business Enterprise violating
or failing to comply with any of the provisions of this Chapter
or any lawful rule or regulation adopted by the City Council
pursuant thereto, upon conviction thereof, shall be punished by
a fine in a sum not to exceed five hundred dollars ($500.00) or
by imprisonment in the City Jail for a term not exceeding ninety
( 90) days , or by both such fine and imprisonment . Any Business
Enterprise which engages in, or carries on, any Business
required to be licensed hereunder without having a General
Business License shall be guilty of a separate violation of this
Chapter for each day during which the Business is so engaged in,
or carried on .
(H) General Business License Application - Public Record:
( 1 ) General Business License applications made to the
Finance Director 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 such a Business Enterprise
if disclosed as more particularly defined in Title 42. 17 RCW.
(2) It shall be unlawful for any Business Enterprise
which is required to maintain a General Business License to fail
or refuse to secure such license or to pay the General Business
License fee or any part thereof when due , or for any Business
7 -
Enterprise to make any false or fraudulent application or false
statement or representation in or in connection with any such
application, or to aid or abet another in any attempt to evade
payment of the fee or any part thereof, or in any manner to
hinder or delay the City or any of its officers in carrying out
the provisions of this Chapter.
(I) Rules and Rulings:
( 1 ) The Finance Director 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 unlawful 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 Director 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. Director within five (5 ) days from the time
such Business Enterprise was given notice of such amount . The
Finance Director shall , as soon as practicable , fix a time and
place for the hearing . of such appeal , which time shall be not
more than thirty (30) days after the filing of the notice of
appeal . He 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 by resolution .
The Finance Director shall immediately notify the appellant
thereof by mail , which amount , together with costs of the appeal
if appellant is unsuccessful therein , 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 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 unlawful for him to.
fail or refuse so to do.
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5-104 SPECIAL ENDORSEMENT AND SPECIAL OCCUPATION LICENSES
REQUIRED: In addition to the General Business License provided in
Section 5-103, every Business Enterprise engaging in the following
Business activities within the City shall first obtain a Special
Endorsement to be affixed to the General Business License, which .
Special Endorsement shall certify to and evidence the fulfillment
of all of the requirements of this Title regarding the particular
Business activity. In addition, Employees of certain Business
Enterprises required to obtain Special Endorsements to the General
Business License shall be required to first obtain a Special
Occupation License , which license shall certify to and evidence the
fulfillment of all of the requirements of this Title regarding the
particular occupation. Renewals of Special Endorsements shall be
granted without requirements of qualification as in the case of the
initial issuance thereof. On the contrary, renewal of Special
Occupation Licenses shall be granted only upon qualification as in
the case of the initial issuance thereof.
(A) Locksmiths :
( 1 ) Locksmith Special Endorsement : It shall be unlawful
for any Business Enterprise to engage in the Business activity
of manufacturing , fitting, cutting , altering or repairing locks
or keys within the City without first having obtained a valid
special endorsement to its General Business License therefor.
The fee for such special endorsement is hereby fixed in the sum
of ten dollars ($10.00) per annum.
(2) Application : Any Business Enterprise desiring a
locksmith special endorsement shall make written application
therefor to the Finance Director upon a form to be furnished by
the Finance Director for that purpose . Such application shall
state the name or names , and residence address or addresses , of
the Business Enterprise for whom a license is sought , and the
address at which , or from which the holder of such special
endorsement will carry on said Business. The Finance Director
shall refer such applications to the Chief of Police, who shall
investigate the truth or validity of the statements therein
contained, the fitness of the applicant , and shall cause the
fingerprints of such applicant to be recorded and checked by the
Police Department. Any conviction of the applicant during the
previous ten years of the crimes of burglary, larceny, receiving
or possessing stolen goods, or other similar crime, as may be
determined by the Chief of Police, shall be grounds for denial
of the special endorsement application. The Chief of Police
shall endorse his recommendation upon the application and 'return
same to the Finance Director. The Finance Director shall then
grant the application if the applicant has complied with the
requirements of this Section .
_ g _
1
(B) Security Patrolman; Private Detectives :
( 1 ) Definitions : The words and phrases used herein ,
unless the context otherwise indicates , shall have the following
meanings :
(a) "Private Detective Business" or "Private
Detective Agency" shall mean and include the Business of or
the representation of being engaged in the Business of
making for hire or reward investigation or investigations
with reference to any of the following matters:
( i) Detecting, discovering or revealing
crime or criminals, or securing secret information or
evidence relating thereto;
(ii) Discovering or revealing the identity,
whereabouts , character or actions of any Person or
Persons, thing or things;
(iii) The habits , conduct , movements ,
whereabouts , associations , transactions, reputations
or character of any Person;
(iv) The credibility of witnesses or other
Persons ;
(v) The location or recovery of lost or
stolen property;
(vi) The causes, origin or responsibility for
fires or accidents or injuries to real or personal
property;
(vii) The affiliation , connection or relation
of any Person with any union or non-union
organization, with any official member or
representative thereof, or with any Person or Persons
seeking employment in the place of any Person or
Persons who have quit work by reason of any strike;
(viii) The truth or falsity of any statement or
representation;
(ix) The Business of securing for hire or
reward evidence to be used before authorized
investigating committees , boards of award or
arbitration, or in the trial of civil or criminal
cases .
( b) "Private detective" shall mean and include any
natural Person of either sex who engages in, or advertises
or holds himself out as being engaged in the private
10 -
detective Business or private detective agency as agent or
Employee of a duly licensed Business or such agency.
(c) "Detective agency" shall mean and include any
Business Enterprise who as principal or employer engaged in
or who advertises or holds itself out as being engaged in
the private detective Business .
(d) "Security Patrol Business" shall mean and
include the Business of, or the representation of being
Engaged in the Business of guarding or protecting Persons
or property, or patrolling streets , districts or territory
for such purpose, for hire or reward, as a Business , or as
an independent contractor .
(e) "Security patrol agency" shall mean and include
any Business Enterprise which as principal or employer
engages in or who advertises or holds itself out as being
engaged in the merchant patrol Business .
(f) "Security patrolman" shall mean and include any
natural Person of either sex who engages in , or who
advertises or holds himself out as being engaged in the
security patrol Business as agent or Employee of a duly
licensed merchant patrol agency.
(2) Purpose and Scope : The primary purpose of this
Section is to provide regulations in the interest of public
safety and welfare as to those Persons who , as independent
contractors, agencies or Businesses , act or employ personnel as
security patrolmen and/or private detectives . No Business
Enterprise licensed hereunder shall be deemed or considered a
City Employee nor shall any such Business Enterprise be entitled
to any of the benefits , privileges, immunities or rights
applying to any such City Employee .
(3) Detective, Security Patrol Agency Special
Endorsement: It shall be unlawful for any Business Enterprise
to engage in Business as a detective agency or security patrol
agency in the City without first having obtained a valid Special
Endorsement , to be known as a "Detective Agency Special
Endorsement" or a "Security Patrol Agency Special Endorsement"
respectively. The fee for such special endorsement shall be ten
dollars ( $10 .00 ) . A "Private Detective Special Occupation
License" shall , without the payment of any fee therefor , be
issued to an individual or to one member of a partnership or
firm or to one officer of a corporation holding a "Detective
Agency Special Endorsement" or employed by the holder of a
"Detective Agency Special Endorsement" . Such special occupation
license shall be in force and effect only as long as such
Business Enterprise is the holder of such "Detective Agency
Special Endorsement" . The applicant for any such special
endorsement shall comply with the following requirements :
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(a) Furnish full information in writing unto the
Finance Director concerning the ownership of said detective
agency, or merchant patrol agency, its trade name ,
location , and the names and addresses of all owners or
parties having any interest in such Business .
(b) Such applicant shall file with the Finance
Director, at the time of such application, a bond in favor
of the City of Renton, issued by a surety company
authorized to do Business in the State of Washington in a
penal sum of two thousand dollars ($2,000 .00) , which bond
shall be. conditioned on the licensee' s full and faithful
compliance with all requirements of this Chapter insofar as
they relate to the Business of detective or detective
agency or security patrol agency.
(4 ) Security Patrol , Private Detective Special Occupation
License : It shall be unlawful for any Business Enterprise ,
whether licensed as a Security Patrol Agency or Detective
Agency, or not, to engage in the private detective or security
patrol Business or to act or Engage in Business as a private
detective or security patrol without first obtaining and being
the owner and holder of a valid and subsisting Special
Occupation License so to do, to be known, as a "Security Patrol
License" or "Private Detective License" . The fee for such
license shall be the sum of fifteen dollars ($15.00) per annum,
based on the calendar year , payable in advance unto the City of
Renton . Application for a "Private Detective License" , or
"Security Patrolman License" shall be made unto the Finance
Director on forms to be furnished by him for that purpose, shall
be signed and verified by the applicant , and shall state , among
others , the following:
(a) His full name , age, present residence and past
residences during the immediately preceding five (5 ) year
period .
(b) His present and previous occupations for at
least five (5 ) years last past , and the address of the
place of Business and the name of his employer.
( c) Each application for each such license shall be
accompanied by a complete set of fingerprints of the
applicant and also by . two (2) recent duplicate photographs
of the applicant of the size to be determined by the Chief
of Police. One photograph shall be retained in the records
of the Renton Police Department; the other, shall be
attached to the license in such manner that it cannot be
removed and another photograph substituted therefor without
detection .
(5) Employed by Licensed Agency. No "Private Detective
License" or "Security Patrolman License" shall be issued to a
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Person not an Employee of a Private Detective Agency or Security
Patrol Agency, duly licensed by the City of Renton.
(6 ) No Felony Conviction: Upon presentation of an
application for any such special endorsement or special
occupation license, and before acting upon same, the Finance
Director shall refer the application to the Chief of Police for
investigation and recommendation. The Chief of Police shall
furnish a written report to the Finance Director containing the
results of his investigation and his recommendations as to the
issuance or denial of said license . No special endorsement or
special occupation license issued pursuant to this Section ,
shall be granted to any Business Enterprise or Person who within
ten ( 10) years last past of the date of application has been
convicted of any felony.
(7 ) Non-Disclosure : It shall be unlawful for any Person
who is or has been an Employee of a detective agency to disclose
or divulge to any Person other than his employer, or except as
his employer may direct and except as may be required by law,
any information acquired by him during such employment with
respect to any of the work to which he, or any other Employee of
such agency, shall have been assigned by such agency, or with
respect to any of the work, Business or affairs of such agency.
(8) Exception: Nothing in this Chapter requiring
licensing shall apply to any officer or Employee of any State ,
County, City or Town , or any Federal official , whether
appointive or elected by due authority of law nor to any Person,
firm or corporation whose Business is the furnishing of
information as to the Business and financial standing and credit
of Persons , firms . or corporations nor to any Person, firm or
corporation, inquiring into the personal habits and financial
responsibility of applicants for insurance , indemnity bonds or
commercial credit or of claimants or applicants under or
pursuant to policies of insurance , and/or the investigation of
losses, if any, covered thereunder.
(9 ) Surrender Of License: Upon termination of employment
of any private detective or security patrolman, it shall be the
duty of said licensee to surrender his license immediately unto
the Finance Director and failure to do so shall constitute a
violation of this Section. Upon termination of the Business of
a Private Detective Agency or Security Patrol Agency, it shall
be the duty of the licensee to immediately surrender said
license unto the Finance Director and failure to do so shall
constitute a violation of this Section.
(C) Pawnbrokers :
( 1 ) Definitions :
(a) "Pawnbroker" as used in this Section shall mean
and include every Business Enterprise who takes or received
13 -
by way of pledge , pawn or exchange , goods , wares or
merchandise, or any kind of personal property whatever, for
the repayment or security of any money loaned thereon or to
loan money on deposit of personal property.
(b) "Pawnshop" shall mean and include every place at
which the Business of pawnbroker is being carried on.
(2) Special Endorsement Required:
(a) It shall be unlawful for any Business Enterprise
to engage in the Business of pawnbroker or to conduct a
Pawnshop without first having obtained a Pawnbroker' s
Special Endorsement. The fee for such special endorsement
shall be ten dollars ($10.00) .
(b) Application for a pawnbroker's special
endorsement shall be in writing, filed with the Finance
Director on a form furnished by the City and shall be
accompanied by the required fee . The application shall
then be referred to the Police Department for investigation
and recommendation. Any conviction of the applicant or
owner of the Business , during the previous ten (10) years
for the crimes of burglary, larceny, receiving stolen goods
and other such or similar crimes , as may be determined by
the Chief of Police, shall be grounds for denial of such
special endorsement. After written recommendation has been
made to the Finance Director by the Police Department , such
special endorsement may then be issued if the applicant has
fulfilled all of the provisions of this Section.
(D) Secondhand Dealers :
( 1 ) Definition:
(a) Secondhand Dealer: Any Business Enterprise
that , within the City, shall engage in the purchase, sale ,
trade , barter or exchange of those secondhand or used items
which are in 'a high theft risk category; PROVIDED HOWEVER ,
that a duly franchised large - appliance dealer , furniture
dealer, auto parts and accessory dealer, service station ,
auction , wrecking yard and junk dealer , shall not be
considered to be a second hand dealer for the purpose of
this Section as long as such Business Enterprise holds a
valid license for such designated activity in compliance
with the laws of the City of Renton, and maintains records
of transactions involving secondhand or used items which
are in a high theft risk category in . substantial compliance
with the requirements of this Section. Furthermore, any
Business Enterprise , firm, corporation, partnership or
association , otherwise duly licensed in the. City as a
Business, that only occasionally and not as part of its
regular Business activities , accepts "trade-ins" upon
purchase of new goods or merchandise , shall not be required
14 -
I
to comply with the terms of this Ordinance as long as such
licensee has reasonable grounds to believe that such
"trade-in" is the lawfully acquired or owned property of
the Person offering same .
(b) High Theft Risk: Secondhand or used items which
are in a high theft risk category shall include, but shall
not be limited to : firearms , small appliances , stereo
components, tape decks, CB radios , portable radios ,
electronic video components, televisions and bicycles which
are identifiable by serial number, make, model , marks or
characteristics.
(2 ) Special Endorsement Required: It shall be unlawful
for any Business Enterprise to engage in the Business of
secondhand dealer, as above defined , without first procuring a
Secondhand Dealers Special Endorsement . The fee for such
special endorsement shall be ten dollars ($10.00) .
(3) Application For Special Endorsement : Prior to the
issuance of such special endorsement, the applicant, or someone
on his behalf, shall make written application to the Finance
Director for a secondhand dealer' s special endorsement on such
forms as may be furnished by the City and such application shall
be accompanied by the required license' fee . Thereupon such
application shall be referred to the Police Department for
investigation and recommendation. Any conviction of the
applicant during the previous ten ( 10 ) year period , for the
crimes of burglary, larceny, receiving stolen goods, and similar
crimes as may be determined by the Chief of Police , shall be
grounds for denial of such special endorsement . Upon
recommendation and written report by the Police Department to
the Finance Director, such special endorsement shall then be
issued by the Finance Director if the applicant has fulfilled
all of the provisions of this Section.
(4) Change Location Of Business : A secondhand dealer' s
special endorsement shall not be transferable from one Business
Enterprise to another, but such special endorsement may, upon
written application to the Finance Director, have such license
transferred to a new location in the City upon approval by the
Finance Director. Such application shall likewise be referred
to the Police Department for recommendation. Upon approval, the
change of address shall be noted on the special endorsement ,
together with the date of such change. In case of sale of such
Business Enterprise , application must be made by the proposed
purchaser for a new special endorsement as provided for in
Section 3 hereinabove.
(E) Massage Business :
( 1 ) Definitions : For the purpose of this Section , the
following terms , words and phrases shall have the following
meanings and definitions :
- 15 -
(a) Massage Business : The term "Massage Business"
shall mean any place where massage or other treatment to
the body of another Person by rubbing, kneading, hitting or
, any other manipulation are given or furnished, including
the use of equipment, machinery or appliances in connection -
with the foregoing.
(b) Facility: The word "facility" as used in this
Section shall mean any of the foregoing definitions or any
combination thereof.
(2 ) Exemptions : The terms of this Section shall not
apply to any massage treatment , or any other equipment or
appliances given in a family home wherein only members of such
family are treated or to any such treatments given in any
hospital , duly licensed nursing or convalescent home , or by a
physical thereapist , duly licensed, who treats patients only
upon written prescription of a licensed doctor of medicine , or
by any other Person licensed by the State of Washington to treat
the sick, injured or infirm, or by any nurse under the direction
of a Person so licensed .
(3) Special Endorsement Required: It shall be unlawful
to conduct , operate or maintain a "Massage Business" unless such
establishment or premises obtain a Massage Business Special
Endorsement as hereinafter provided. The fee for such special
endorsement shall be ten dollars ( $10 . 00 ) . No such special
endorsement shall be issued by the City of Renton unless the
applicant has a valid, existing license issued by the State of
Washington, Director of Department of Licensing, pursuant to
Chapter 280, Laws of 1975 , First Ex . Sesssion, or as same may be
amended from time to time .
(4 ) Application for and Renewal of Special Endorsement:
No Special Endorsement or renewal thereof to conduct a Massage
Business shall be issued or renewed except upon the written
application to the Finance Director which shall be signed and
sworn to by the Business Enterprise who intends to conduct ,
operate or maintain such a facility. Such application shall
contain, among others, the following information:
(a) The true name, home address and telephone number
of the applicant.
(b) The Business name , Business address and
telephone number of the establishment or proposed
establishment.
(c) Whether the applicant is a sole proprietorshsip ,
partnership or corporation. If a partnership, give names
of all Persons , whether general or limited partners ,
sharing in the profits of said Business; if corporation,
give the names of its officers, directors and shareholders ,
- 16
their title , residence address and telephone number of
each .
(d) State how long the applicant has been a resident
of King County and in case of a corporation, the length of
residence of such officers.
(e) If a sole proprietorship or partnership, state
whether the applicant is of legal age.
( f) State whether such applicant or anyone owning an
interest in the Business or proposed Business has ever been
convicted of any crime, excluding minor traffic offenses .
If so, state what crime , the date of conviction,
circumstances and disposition of case .
(g) Together with such other relevant and pertinent
information as the Finance Director may reasonably require
in connection with such application.
(5 ) Investigation; Report :
(a) At such time as an application is filed for the
issuance or renewal of any license as hereinabove stated ,
the Finance Director shall forthwith refer such application
to the Chief of Police of the City. with the request to
investigate the statements contained in said application
and to furnish a written report thereof containing the
results of his investigation and any other matters which
may aid the Finance Director in determining whether such
license should be issued . The Finance Director shall also
refer such application to the Director of the Seattle-King
County Health Department with the request for inspection of
the premises or proposed premises to determine its
suitability and adequacy as to sanitary and physical
conditions and to submit a written report thereon unto the
Finance Director. Upon receipt of the foregoing reports
the Finance Director shall issue a Special Endorsement if
the Finance Director deems such applicant to be a qualified
party.
(b) In the event the Director of the Seattle-King
County Health Department , or his duly authorized
representative , determines, after inspection, that the
premises are not suitable, inadequate or do not meet the
requirements as hereinafter set forth, or are in violation
of any applicable Code of the City of Renton , then the
Finance Director shall defer the issuance of any such
Special Endorsement until such time as any and all defects
or deficiencies have been cured by the applicant.
(6 ) Inspection of Premises: Any facility required to be
licensed hereunder as above set forth shall at all reasonable
times to be open to inspection as to sanitary and moral
1.7 _
conditions by a duly authorized Employee or agent of the
Seattle-King County Health Department or the Chief of Police or
his duly authorized agent .
(7) Standard of Premises : Prior to the issuance of any
license for any facility as hereinabove defined and prior to the
operation of any Business therein, it shall be the duty of the
City's Building Department , , ' the Seattle-King County Health
Department to inspect the premises or proposed premises to
determine if the following standards and requirements have been
met and it shall be the duty of the operator or owner of such
facility to meet such requirements and to maintain same at all
times in a clean , safe and sanitary manner, to-wit:
(a) Adequate lighting, heating and ventilating to be
installed and maintained in all parts of the facility in
full compliance with the City's applicable Building ,
Mechanical , Plumbing, Electrical and related Codes .
( b) All floors within the facility shall be
constructed of impervious easily cleanable material with
approved floor drain.
(c) Each patron using such a facility shall be
furnished with an individual clean towel or disposable
paper mat by the operator thereof; towels shall not be
reused until they are washed and sanitized. There shall be
adequate facility for towel and mat storage.
(d) All toilet and handwashing facilities shall be
available as required in the City' s Plumbing Code
applicable to places of public assembly.
(e) All plumbing shall be installed according to the
City' s Plumbing Code and shall be free of potential cross
connections .
( f) If any facility contains any swirling water
pools where more than one Person is immersed, such pools
shall be maintained under the same restriction as any
public or semipublic pool. Bacterial quality shall be such
that not more than fifteen percent ( 15%) of any series of
samples nor more than two (2) consecutive samples in any
series of samples collected at times when the pool is in
use shall allow the presence of coliform bacteria in any of
the five (5 ) ten ml. portions examined. Chlorine residual
of four tenths ( .4) ppm in all parts of the pool while in
use will assure acceptable bacteriological standards.
(g) Chlorine and PH test kit should be used
routinely to check the chemical make up of pool water and
results to be recorded on a daily log sheet and be kept
current at all times.
18 -
(h) Any stool or benches in any bath facility should
be easily cleanable and soundly constructed. They should
be covered with single service towels when in use .
( i) All exercise equipment and appliances shall be
routinely checked for possible structural weaknesses and
shall be maintained in . a, safe and sanitary manner at all
times.
(j ) Gym mats with an easily cleanable surface shall
be used only. These should be cleaned and disinfected each
day.
(k) All pools must be provided with recirculation
and filtering equipment which equipment shall include a
rate of flow indicator and a loss of head gauge for the
backwash filter.
(1) All shower and dressing facilities shall be
available outside the pool area. Such area must be well
lighted and ventilated with non-slip floor finish provided
on floors sloping to a floor drain.
(m) A safety bar or hand rail shall be installed in
the pool easily accessible to users in every area of the
pool . Each room or section of the premises housing a swirl
pool , sauna, or where a massage or similar treatment is
given by the operator , shall have an adequately sized
window for observing users of said facilities , and said
windows shall not be less than eighteen inches by eighteen
inches ( 1 8" x 1 8") in size .
(n) Any sauna bath or similar facility shall duly
post a maximum exposure time table as suggested by the
manufacturer thereof.
(o) Slanted or sloped ceilings shall be used in the
sauna area to prevent dripping of hot water on users .
(p) Any facilities using ultra violet exposure rooms
in their establishment shall post maximum exposure time
which shall not exceed three (3) minutes for any
individual .
(8) Violations ; Penalties : Every Person , whether as
principal , agent or otherwise, who fails, neglects or refuses to
comply with any provisions or terms of this Section or violates
the same, or allows an unlicensed Person to be employed or work
within any facility shall be guilty of a misdemeanor and upon
conviction thereof shall be fined in any sum not exceeding five
hundred dollars ($500.00) or be confined to the City Jail for
not more than ninety (90) days, or be punished by both such fine
and jail sentence . Each day of such failure, neglect or refusal
I
19 -
to comply with the provisions of this Section or the violation
of same shall contitute a separate offense hereunder.
(9 ) Inspection: The Chief of Police or his duly
authorized representative is hereby authorized and directed to
inspect any premises licensed under the terms of this Section at
all reasonable times to determine compliance with the standards
and requirements set forth in this Section which inspection
shall be in addition to the provisions of Section (6)
hereinabove. Such inspection , however , shall only take place
during the regular Business hours of such licensed
establishment.
20 -
SECTION 2: A new Chapter 2 of Title V (Business Regulations) of
Ordinance No. 1628 entitled "Code of General Ordinances of the City
of Renton" is hereby enacted as follows :
CHAPTER 2
UTILITY TAX
5-201 UTILITY TAX : In addition to the license fees provided
elsewhere in this Title , there is hereby levied upon and shall be
collected from the Business Enterprises engaged in certain Business
activities and occupations described in this Section, taxes in the
amounts to be determined by the application of the rates herein
stated against gross income. In computing said tax the Business
Enterprise may deduct in computing gross income the actual amount
of credit losses and uncollectibles sustained by the Business
Enterprise, and amounts derived from transactions in interstate and
foreign commerce which the City is prohibited from taxing under the
laws and Constitution of the United States . The amount of tax
shall be computed as follows :
(A) Telephone Utility Tax :
( 1 ) The utility tax for the privilege of conducting a
Telephone Business within the City limits shall be 7 .225%
effective as of January 1 , 1984 , and shall be further reduced
henceforth as required by Chapter 99, Laws of 1983•
(2 ) Definitions : For the purpose of this Section the
following terms shall be defined as follows :
(a) "Telephone Business" means the Business of
providing access to a local telephone network, local
telephone network switching service, toll service or coin
telephone services, or providing service, toll service or
coin telephone services or providing telephonic , video, .
data or similar communication or transmission for hire, via
a local telephone network, toll line or channel or similar
communication or transmission system. It includes
cooperative or farmer line telephone companies or
associations operating an exchange . "Telephone Business"
does not include the providing. of competitive telephone
service, nor the providing of cable television service.
. (b) "Competitive telephone service" means the
providing by any Business Enterprise of telephone
equipment , apparatus or service, other than toll service ,
which is of a type which can be provided by Business
Enterprises that are not subject to regulation as telephone
- 21 -
companies under Title 80 RCW and for which a separate
charge is made .
(B) Telegraph Utility Tax : Upon every Business Enterprise
engaging in carrying on a Telegraph Business a tax equal to six
percent (6%) of the total gross income from such Business in the
City.
(C) Gas Utility Tax: Upon every Business Enterprise engaging
in or carrying on the Business of selling, furnishing, distributing
or producing gaseous gas for commercial or domestic use or purpose ,
a tax equal to six percent (6%) of the total gross income from such
Business in the City.
(D) Electric Utility Tax: Upon every Business Enterprise
engaging in or carrying on the Business of selling, furnishing or
distributing electricity for light and power, a tax equal to six
.percent (6%) of the total gross income from such Business in the
City.
(E) Cable Utility Tax: Upon every Business Enterprise engaging
in or carrying on the Business of constructing , operating and
maintaining a coaxial cable subscriber system for television, radio
and other audio-visual electrical signal distribution throughout
the City of Renton or any part thereof , ' a tax equal to three
percent (3%) of the total gross income from such Business in the
City.
(F) Ambulance Services Tax : Upon any Business Enterprise ,
licensed by the State of Washington to provide and engage in
emergency medical care and transportation services , pursuant to
Chapter 208, Session Laws of 1973, 1st Ex. Session, and as same may
be amended from time to time , a tax in the sum of four hundred
dollars-($400.00) per year which shall apply to all of said State
licensees doing Business in, from or about the City of Renton.
Such tax shall be paid on or before the first day of January of
each year , and made payable to the Finance Director , City of
Renton. Said taxis imposed pursuant to RCW 35.21 .768 and the laws
and Statutes of the State of Washington relating to non-charter
code cities operating under the Optional Municipal Code.
5-202 UTILITY TAX; WHEN DUE: The utility tax imposed by this
Chapter shall be due and payable to the Finance Director in monthly
installments and remittance thereof shall be made to the Finance
Director on or before the last day of the next month succeeding the
end of the monthly period in which the tax accrued. The Business
Enterprise on or before said last day of said month shall also
transmit to the Finance Director a return upon a form to be
prescribed and provided by the Finance Director; which return shall
contain a statement by the Business Enterprise stating the amount
of the tax for which he is liable for the preceding monthly period
under and computed according to the provisions of this Chapter ,
that the information therein given and the amount of tax liability
22 -
therein reported are full and true, and that he knows the same to
be so, which statement shall be signed by the Business Enterprise
or aut horized agent , a nd the signing of same shall be deem ed and
constitute the same as a statement under the penalties of prejury
equivalent to and as if sworn to under oath .
- 23 -
A
SECTION 3: A new Chapter 3 of Title V (Business Regulations) of
Ordinance No. 1628 entitled "Code of General Ordinances of the City
of Renton" is hereby enacted as follows :
CHAPTER 3
ADMISSION TAX
5-301 ADMISSION TAX: In addition to the license fees provided
elsewhere in- this Title, there is hereby levied an admission tax as
follows. The term "Admission Charge" or "General Admission Charge"
shall mean the regular and customary charge for the right or
privilege to attend or be admitted to the Business location within
the City of Renton.
( A) Admission Tax On Horse Racing :
( 1 ) Percentage Tax: There is hereby imposed and levied
upon every Person who pays an admission charge to a horse racing
event within the City limits of the City of Renton, a tax equal
to five percent (5%) on each such admission charge , except Turf
Club Memberships, upon which the tax rate shall be two percent
(2%) .
(2 ) Filing Of Statement And Payment Of The Tax: Every
Business Enterprise conducting or engaging in the horse racing
Business, as above specified , and imposing a charge for
admission within the City limits of the City, shall on or before
the first day of January of each year file with the Finance
Director a statement signed and sworn to by the Business
Enterprise indicating the total amount of paid admission charges
collected by such Business Enterprise during the last preceding
twelve ( 12) month period , as well as all taxable admissions made
free of charge . A remittance for the amount of any unpaid
admission tax levied by this Chapter shall accompany the
statement . During the racing season, monthly reports of the
admissions , together with the tax levied shall be filed.
(B) Admission Tax On Theaters and Other Events :
( 1 ) Admission Tax on Theaters: There is hereby imposed
and levied upon every Person who pays an admission charge to a a
commercial theater regularly exhibiting motion picture films
within the City of Renton, a tax of three percent (3%) of each
admission charge.
(2 ) Admission Tax on Other and Events : For the operation
and conduct of all other events (including, but not limited to,
professional sporting events and musical events) there is hereby
24 -
imposed and levied upon every Person who pays such an admission
charge a tax equal to five percent (5%) on each such admission
charge .
(3) Filing Of Statement And Payment Of The Tax: Business
Enterprises. subject to collection and payment of admission
taxes , except for horse racing Business Enterprises , shall
quarterly, on or before April 3Oth ( 1st quarter) , July 31st (2nd
quarter) , October 31st ( 3rd quarter) and January 31st (4th
quarter) of each year, file with the Finance Director a
statement signed and sworn to by said Business Enterprise
indicating the total amount of paid admission charges collected
by such Business Enterprise during each quarter of the year. A
remittance for the amount of the admission tax levied by this
Section shall accompany each statement.
(4 ) Exemption: The tax imposed by this Section is levied
pursuant to R . C. W. 35 . 12 . 280 and shall not apply to school
activities as specified therein.
(C) Collection of Tax: The admission tax imposed under this
Chapter shall be collected at the time the admission charge is
paid. Every Person receiving an admission charge upon which an
admission tax is levied under this Chapter shall collect the amount
of the tax imposed upon the Person paying an admission charge .
Such admission tax shall be deemed to be held in trust by the
required to collect the same until remitted to the Finance Director
as hereinafter provided .
(D) Inspection Of Records : The Finance Director, either
personally or through his authorized agents , shall have the right
to inspect and examine the records of every Business Enterprise
subject to the taxes imposed by this Chapter and all such records
shall be retained for and be available for such inspection for a
period of five (5) years .
(E) Liens For Unpaid Taxes : Any and all taxes and payments due
and unpaid under this Chapter shall be a debt to the City of
Renton, and shall be a personal obligation of the taxpayer and
shall be a lien upon all the properties of the taxpayer. Said lien
shall have priority over all other liens and obligations except
those to the State of Washington and the United States Government .
Said lien shall be enforced by the Finance Director as any other
lien would be enforced against the defaulting debtor.
(F) Penalties For Non-Payment: A taxpayer who fails to remit
the amount of the taxes when due shall, in addition to all other
penalties provided by law, pay a penalty of five percent (5%) of
the amount of tax due for the first month of 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 taxes due in any event.
25 -
(G) Rules And Regulations : The Finance Director shall have
power to adopt rules and regulations not inconsistent with the
terms of this Chapter for the purpose of carrying out and enforcing
the payment of the tax herein levied. A copy of such rules and
regulations shall be on file and available for public examination
in the office of the Finance Director-. Failure or refusal to
comply with any rules and regulations promulgated under this
section shall be deemed a violation of this Chapter.
(H) Over Payment Of License Tax: Whenever the taxpayer has
made an overpayment and within two (2) years after date of such
overpayment, upon submission of proof thereof, makes application
for refund or credit of the overpayment such refund or credit shall
be allowed. Any such refund made shall be drawn from the General
Fund when so spproved by the Finance Director .
(I) Application And Returns - Public Record : Returns made to
the Finance Director pursuant to this Chapter shall be public
information and 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 such a taxpayer if disclosed as
more particularly defined in Title 42. 17 RCW.
(J) Violation And Penalties: Every Business Enterprise
violating or failing to comply with any provision of this Chapter
or any lawful rule or regulation adopted by the Finance Director
pursuant thereto, upon conviction thereof, shall be punished by a
fine not exceeding five hundred dollars ($500 .00) or by
imprisonment in the City Jail for a term not to exceed ninety (90)
days, or by both such fine and imprisonment .
26 -
SECTION 4: A new Chapter 4 of Title V (Business Regulations) of
Ordinance No. 1628 entitled "Code of General Ordinances of the City
of Renton" is hereby enacted as follows :
CHAPTER 4
LEASEHOLD EXCISE TAX
5-401 PURPOSE : This Chapter is to . implement the terms and
provisions of Chapter 61 , Laws of 1975-76 , 2nd Ex . Session (H . B.
971 ) authorizing a city to levy a leasehold excise tax of not to
exceed four percent (4%) of taxable rent on the act or privilege of
occupying or using publicly owned real or personal property by
means of leasehold interest in publicly owned property.
5-402 TAX LEVIED: There is hereby levied and shall be collected
a leasehold excise tax upon the act or privilege of occupying or
using publicly owned real or personal property within the City of
Renton through a "leasehold interest" as defined by Section 2 ,
Chapter 61 , Laws of 1975-76 , 2nd Ex. Session, hereinafter referred
to as "the State Act" . The tax shall be paid , collected and
remitted to the Department of Revenue of the State of Washington at
the time and in the manner prescribed by Section 5 of the
aforementioned State Act .
5-403 TAX RATE; CREDIT: The rate of the tax imposed by Section
5-402 shall be four percent (4%) of the taxable rent , provided
however that the following credit shall be allowed in determining
the tax payable :
(A) With respect to a leasehold interest arising out of any
lease or agreement , the terms of which were binding on the lessee
prior to July 1 , 1970 , where such lease or agreement has not been
renegotiated since that date , and excluding from such credit (a)
any leasehold interest arising out of any lease of property covered
by the provisions of RCW 28B.20.394 and (b) any lease or agreement
including options to renew which extends beyond January 1 , 1985 , as
follows :
( 1 ) With respect to taxes due in calendar year 1976 , a
credit equal to eighty percent (80%) of the tax produced by the
above rate .
(2) With respect to taxes due in calendar year 1977 , a
credit equal to sixty percent (60%) of the tax produced by the
above rate .
27 -
(3) With respect to taxes due in calendar year 1978, a
credit equal to forty percent (40%) of the tax produced by the
above date .
(4 ) With respect to taxes due in calendar year 1979 , a .
credit equal to twenty percent (20%) of the tax produced by the
above rate .
(B) With respect to a product lease, a credit of thirty-three
percent (33%) of the tax produced by the above rate .
5-404 ADMINISTRATION AND COLLECTION OF TAX: The administration
and collection of the tax imposed by this Chapter shall be in
accordance with the terms and provisions of the State Act.
5-405 INTERESTS EXEMPT: Leasehold interests exempted by Section
13, of the State Act as it now exists or may hereafter be amended
shall be exempt from the tax imposed pursuant to Section 5-402.
5-406 INSPECTION OF RECORDS: The City hereby consents to the
inspection of such records as are necessary to qualify the City for
inspection of records by the Department of Revenue .
5-407 CONTRACT WITH DEPARTMENT OF REVENUE: The Mayor and City
Clerk are hereby authorized and directed to enter into any contract
with the Department of Revenue for the administration and
collection of said tax and to execute any and all documents
pertinent thereto, provided that the City Attorney shall first
approve the form and content of said contract.
5-408 PENALTIES: Any Person, firm or corporation violating any
provisions or terms of this Chapter shall upon conviction thereof
be guilty of a misdemeanor and be fined in a sum not exceeding five
hundred dollars ($500 .00) , or be confined to the City jail for not
more than ninety (90) days , or be subject to both such fine and
imprisonment.
I
- 28 -
SECTION 5: Existing. Section 5-1601 through 5-1605 of Title V
(Business Regulations) of Ordinance No. 1628 entitled "Code of
General Ordinances of the City of Renton" are hereby re-enacted as
Chapter 5, Title V (Business Regulations) .
CHAPTER 5
ANIMAL LICENSES
5-501 REQUIRED AGE FOR LICENSING: It shall be unlawful to own or
keep a dog or cat of more than four (4) months of age within the
City unless the owner or custodian thereof shall have a valid
animal license for each such animal .
5-502 ANNUAL FEES ; SPECIAL RATES FOR SENIOR CITIZENS ; BLIND
PERSONS WITH SEEING EYE DOGS:
(A) The annual fees for such license shall be as follows :
( 1 ) Each male dog $5.00 per annum
(2 ) Each female dog 5. 00 per annum
(3) Each female dog (spayed) 3.00 per annum
(4 ) Each male dog (neutered) 3.00 per annum
(5) Each cat 1 .00 per annum
except for the annual fees due for the period commencing January 1 ,
1984, which shall expire on June 30, 1985, and be in the sum of
150% of the above-mentioned fees .
(B) City of Renton residents sixty-two (62) years of age or
older, if income qualified as set forth in Section 8-715(D) and (E)
and Section 2-231 (B) and (C) of the City- Code, shall be entitled to
purchase a special permanent animal license. Eligible residents
may purchase the special permanent animal licenses at a cost
according to the fee schedule as above listed. Such qualified
senior citizens shall not be required to annually purchase a new
license for the lifetime of such licensed animals; provided, that
no Person so qualified shall be granted more than three ( 3 )
permanent licenses for any combination of three (3) cats and dogs
for which they are the registered owners .
(C) Residents of the City of Renton who are the owners or
custodians of "seeing eye dogs" , shall be exempt from the payment
of the annual license fees for said dogs . For the purpose of this
Chapter the term "blind person" shall mean a Person who has no
vision or whose vision, with correcting glasses, is so defective as
to prevent the performance of ordinary activities for which
- 29 -
eyesight is essential , and who is the owner or custodian of a
"seeing eye dog" to assist such Person. Such qualified Person
shall be eligible to receive from the Finance Director a license
for such dog without any charge therefor. The Finance Director
shall require proper evidence of such eligibility as further set
forth in RCW 74 . 16 . 030 , et se q . Such license shall not be
transferable and shall be specifically marked for such "seeing eye
dog" .
(D) All applications for such licenses shall be made to the
Finance Director and the annual license fees shall be paid on or
before January 31 , 1984 for the license period commencing on
January 1 , 1984 ; thereafter the application shall be made and the
annual license fee be paid on or before July 31 of each year. In
the event the owner or custodian of any such dog or cat fails to
procure and fails to pay for such license fee before this date , or
within thirty (30) days of acquiring the ownership or custody of
any such dog or cat , a late charge of ten dollars ($10 .00) shall be
added to the regular license fee. The City may require reasonable
evidence to determine the date of acquisition or custody of any
such dog or cat to ascertain whether a late charge shall be
imposed.
(E) The Finance Director is hereby authorized to permit the
City's Animal Control Officer, or any other custodian of animals
impounded pursuant to the provisions of the City Code , and any duly
licensed veterinarian practicing his profession within the City to
sell and issue licenses. The Finance Director may impose such
additional regulations as may be reasonable to carry out the
provisions of this Chapter . The Finance Director is hereby
authorized to provide , by appropriate designation, the special
permanent licenses for qualified senior citizens as hereinabove set
forth .
5-503 APPLICATION; TAG: Said license shall be obtained by making
application to the Finance Director, or as otherwise provided for
herein , upon forms approved and provided by the Finance Director
and upon payment of the required fee ; thereupon the license tag, in
such form as may be approved by the Finance Director , will be
issued to the applicant and said tag shall be attached firmly and
securely to the collar worn :t all times by the dog so licensed .
In the event such tag has been lost or stolen, then the owner or
custodian of such dog shall make prompt application unto the
Finance Director for a duplicate tag and such duplicate tag shall
be issued by the Finance Director upon payment of the sum of one
dollar ($1 .00) .
5-504 DEFINITIONS : For the purpose of this Chapter , "Owner"
shall mean any Person , firm or corporation owning , having an
interest in, right of possession to, control, custody or possession
of such an animal .
5-505 WHEN PROVISIONS NONAPPLICABLE: The provisions relating to
the licensing of animals shall not apply to such animals in the
30 -
temporary custody of a veterinarian, or whose owners are bona fide
nonresidents " temporarily residing or visiting within the City.
I
31 -
SECTION 6: Existing Chapter 20 of Title VI (Police Regulations)
of Ordinance No. 1628 entitled "Code of General Regulations) of
Ordinance No . 1628 entitled "Code of General Ordinances of the City
of Renton" is hereby re-enacted as Chapter 6, Title V, as follows :
CHAPTER 6
GAMBLING TAX
5-601 CITY OF RENTON DEFINED: The City of Renton is an
incorporated, non-charter code city located within King County,
with a population of twenty thousand (20,000) or more Persons as of
the most recent decennial census undertaken by the Federal
Government.
5-602 LAWS INCORPORATED BY REFERENCE: The provisions of Chapter
218, Laws of Washington , 1973 First Extraordinary Session , as
amended by Chapters 135 and 155, Laws of Washington , Third
Extraordinary Session , 1974, are hereby incorporated in total by
reference as though fully set forth, and in particular the
definitions as contained in Section 2, Chapter 218, Laws of 1973,
First Ex . Session , as amended, relating, among others , to
"amusement games" , "bingo" , "raffles" , "gambling" , "punchboards" ,
"pulltabs" , and "social card games" .
5-603 PUNCHBOARDS PROHIBITED: The operation, conduct and sale of
"punchboards" as defined above is hereby expressly prohibited in
the City of Renton .
5-604 GAMBLING DEVICES; LICENSE REQUIRED: No gambling activity
of any kind or nature shall be permitted without a valid license
issued by the Washington State Gambling Commission as provided by
law. Any Person , firm or corporation who conducts any such
gambling activity without such license shall be guilty of a
misdemeanor. The conduct of any such gambling activity without a
license or beyond the scope specified in such license as required
under State law is hereby declared a common nuisance and shall be
subject to abatement by injunction or as otherwise provided by law.
5-605 TAX LEVIED: Pursuant to Chapter 218, Laws of Washington ,
1973 First Extraordinary Session, and as thereafter amended by
Chapters 135 and 155, Laws of Washington, 1974 Third Extraordinary
Session, there is hereby levied upon all Persons , associations and
organizations who have been duly licensed by the Washington State
Gambling Commission, as authorized by law, the following tax:
(A) For the conduct or operation of any bingo games ,
raffles and amusement games a tax rate of ten percent ( 10% ) of
the gross revenue received therefrom, less the actual net amount
paid by such Person , association or organization for or as
prizes ; -
- 32 -
(B) For the conduct or operation of any pulltabs , a tax
rate of five percent (5% ) of the gross receipts from such
pulltabs ;
(C) For the conduct or operation of any licensed premises
or facility used to play card games, as permitted by the above
referenced State law, a tax rate of five hundred dollars
($500.00) annually or ten percent ( 10%) of the gross receipts or
revenue received from such activity, per establishment ,
whichever is greater , for the privilege of playing in card
games. The minimum fee may be paid on a quarterly basis at the
rate of one hundred twenty five dollars ($125.00) per quarter. .
Any balance due shall be paid as set forth in Section 5-608.
Each such licensee shall promptly furnish unto the Finance
Director , City of Renton , a true and correct copy of all
Quarterly Reports filed with the State of Washington Gambling
Commission and such report shall be due the City within five (5)
days after same has been filed with the aforementioned State
agency.
(D) To conduct and operate amusement games a tax of two
percent (2%) of the gross revenue received therefrom less the
actual net amount paid for as prizes.
(E) No tax shall be imposed 'on bingo , raffles or
amusement games when such activities or any combination thereof
are conducted by any bona fide charitable or nonprofit
organization as defined in RCW 9. 46. 020 (3) which organization
has no paid operating or management personnel and has gross
income from bingo, raffles or amusement games or any combination
thereof not exceeding five thousand dollars ($5,000.00) per year
plus the amount paid for as prizes .
5-606 ADMINISTRATION, COLLECTION OF TAX: The administration and
collector of the tax imposed by this Chapter shall be by the
Finance Director and in strict pursuance of the rules and
regulations as may be adopted by the Washington State Gambling
Commission from time to time. The Finance Director shall adopt and
publish such rules and regulations as may be reasonably necessary
to enable the collection of the tax imposed hereby .
5-607 DECLARATION OF INTENT REQUIRED:
(A) For the purpose of properly identifying the Person,
association and organization subject to any tax imposed by this
Chapter, any such Person, association or organization intending
to conduct or operate any gambling activity authorized by the
above specified laws , or as same may be amended hereafter ,
shall , prior to commencement of any such activity file with the
Finance Director, City of Renton, a sworn declaration of intent
to conduct or operate such activity, together with a true and
correct copy of the license issued by the Washington State
Gambling Commission or any renewal or extension of such license
or temporary license .
33 -
(B) Thereafter , for any period covered by such State
license , or any renewal or extension thereof, any Person ,
association or organization shall on or before the 30th day of
the month following the end of the quarterly period in which the
tax accrued, file with the Finance Director a sworn statement ,
under the penalty of perjury , on a form to be provided and
prescribed by the Finance, Director, for the purpose of
ascertaining the tax due for. the preceding quarterly period .
5-608 TAX PAYMENT; WHEN DUE, PENALTY:
A
( ) The tax imposed
by P this Chapter shall be due and
payable in quarterly installments and remittance therefor shall
accompany each return made on or before the 30th day of the
month next succeeding the quarterly period in which the tax
accrued.
(B) There shall be added a penalty, for each payment due ,
if such payment is not made by the due date thereof, as follows :
( 1 ) A ten percent ( 10% ) penalty, with a minimum of
two dollars ($2.00) for the first seventeen (17) days of
delinquency.
(2 ) A fifteen percent ( 15% ) *penalty, with a minimum
of four dollars ( $4 . 00 ) for a delinquency greater than
seventeen ( 17) days but less than forty (40) days .
(3) Any delinquency of forty (40) days or more shall
be deemed a violation of this Section.
5-609 COPY OF APPLICATION SUBMITTED: Each Person, association or
organization licensed by the Washington State Gambling Commission
shall likewise submit to the Finance Director a true and correct
copy of any application made to such Commission for a license ,
together with any and all amendments thereof. Such copy shall be
submitted at or prior to the filing of the first tax return due
hereunder .
5-610 REFUSAL TO PAY TAX; PENALTY: Any Person, association or
organization that shall fail, neglect or refuse to pay the tax
herein required , or that shall wilfully disobey any rule or
regulation promulgated by the Finance Director hereunder, shall be
guilty of a misdemeanor, and upon conviction thereof, shall be
punished by imprisonment in the City jail for not more than ninety
( 90 ) days ,, or by a fine of not more than five hundred dollars
($500.00) , or : both. Any such fine shall be in addition to any tax
and penalties required. All officers , directors and managers of
any organization or association conducting gambling activities
shall be jointly and severally liable for the payment of said tax
and penalties, and for the payment of any fine imposed hereunder.
5-611 RULES AND REGULATIONS ; COLLECTION OF TAX : The Finance
Director, or his authorized representative, shall adopt , publish
34 _
J
and enforce such rules and regulations not inconsistent with this
Chapter as may be necessary to enable the prompt collection of the
tax and penalties imposed by this Chapter; prescribe and issue the
appropriate forms for determination and declaration of the amount
of tax to b,.A paid, and have the power to enter into contracts with
other municipalities and/or State agencies for the collection of
the tax imposed on gambling activities conducted within the City of
Renton.
5-612 MAYOR AND CHIEF OF POLICE; POWER TO ENTER INTO CONTRACTS:
The Mayor and Chief of Police shall have the power to enter into
contracts with other municipalities and/or State agencies for the
enforcement of applicable State laws, rules and regulations , and
City ordinances relating to all gambling activities .
5-613 RECORDS:
(A) It shall be the responsibility of any Person,
officer, director and manager of any organization conducting any
gambling activity as licensed by the Washington State Gambling
Commission and taxed under the provisions of this Chapter to
provide access at all reasonable times to all financial records,
including bank deposits , invoices , accounts payable, records of
all fees charged , together with dates thereof , and related
financial statements as the Finance Director or his authorized
representative, or any bona fide law enforcement representative
of the City of Renton may require in order to determine full
compliance with this Chapter and all rules and regulations
adopted or hereafter adopted by the State of Washington Gambling
Commission.
(B) Each Person, association or organization engaging in
any activity taxable under this Chapter , or as same may be
amended from time to time , shall maintain records respecting
that activity which truly, completely and accurately disclose
all information and data necessary to determine the taxpayer' s
tax liability hereunder during each tax period. Such records
shall be kept and maintained for a period of not less than three
(3) years . In addition, all information and items required by
the Washington State Gambling Commission under WAC 230-08, and
the United States Internal Revenue Service respecting taxation ,
shall be kept and maintained for the periods required by those
governmental agencies . All books , records and other items
required to be kept and maintained under this section shall be
subject to, and immediately made available for, inspection and
audit , at any time , with or without notice , at the place where
such records are usually kept , upon demand by the Finance
Director or his designee , for the purpose of enforcing the
provisions of this Chapter.
5-6114 REVOCATION , SUSPENSION OF LICENSE : In the event any
license issued by the Washington State Gambling Commission is
suspended or revoked , then the Person, association or organization
- 35 -
affected by such suspension or revocation, shall immediately
notify, in writing, the Finance Director of such action, together
with a true copy of such notice of suspension or revocation.
5-615 LIST OF LICENSES REQUIRED : It shall further be the
responsibility of the Finance Director to keep on file a complete
and up to date list of the licenses issued by the Washington State
Gambling Commission as same is made available at said office, which
information shall include the name, address, type of license and
license number of each such licensee .
5-616 OVERPAYMENT OR UNDERPAYMENT OF TAX: If, upon application
by a taxpayer for a refund , or upon any examination of the returns
or records of any taxpayer , it is determined by the Finance
Director, or his designee , that within three (3) years immediately
preceding receipt by the Finance Director of the application by the
taxpayer for a refund , or, in the absence of such an application,
within the three (3) years immediately preceding the commencement
by the Finance Director of such examination:
(A) A tax or other fee has been paid in excess of that
properly due , the total excess paid over all amounts due the
City of Renton within such period of three (3) years shall be
credited to the taxpayer' s account or shall be credited to
taxpayer at the taxpayer's option.
(B) A tax or other fee has been paid which is less than
that properly due, or no tax or other fee has been paid, the
Finance Director shall mail a statement to the taxpayer showing
the balance due , including the tax amount or penalty assessment
and fees , and it shall be a separate , additional violation of
this Chapter, both civil and criminal, if the taxpayer fails to
make payment in full within ten ( 10) calendar days after such
mailed notice .
5-617 TAX ADDITIONAL TO OTHERS; DEBT TO MUNICIPALITY: The tax
herein levied shall be additional to any license fee or tax imposed
or levied under any law of the City of Renton, except as herein
otherwise expressly provided .
(A) Any tax due and unpaid under this Chapter and all
penalties or fees shall be and constitute a debt to the City of
Renton, a municipal corporation, and may be collected by court
proceedings the same as any other debt in like amount, which
remedy shall be in addition to all other existing remedies .
(B) The right of recovery by the City from the taxpayer
for any tax provided hereinunder shall be outlawed after the
expiration of three (3) calendar years from the date said tax
became due . The right of recovery against the City of Renton
because of overpayment of tax by any taxpayer shall be outlawed
after the expiration of three (3) calendar years from the date
such payment was made .
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SECTION 7: Existing Chapter 35 of Title V (Business
Regulations) of Ordinance No . 1628 entitled "Code of General
Ordinances of the City of Renton" is hereby re-enacted as Chapter
7, Title V, as follows :
CHAPTER 7
SALES AND USE TAX
5-701 IMPOSITION OF SALES - USE TAX: There is hereby imposed a
sales or use tax , as the case may be , as authorized by RCW
82. 14.030(2) , upon every taxable event, as defined in . RCW
82. 14 .020, occurring within the City. The tax shall be imposed
upon and collected from those Persons from whom the State sales tax
or use tax is collected pursuant to Chapters 82.08 and 82. 12 RCW.
5-702 RATE OF TAX IMPOSED : The rate of the tax imposed by
Section 5-701 of this Chapter shall be one-half of one percent
( .5% )of the selling price or value of the article used , as the case
may be ; provided, however, that during such period as there is in
effect a sales tax or use tax imposed by King County under Section
17 (2) , chapter 49, Laws of 1982, First Extraordinary Session, at a
rate equal to or greater than the rate imposed by this Section , the
County shall receive fifteen percent ( 15$) of the tax imposed by
Section 5-701 ; provided further, that during such period as there
is in effect a sales tax or use tax imposed by King County under
Section 17 (2 ) , Chapter 49 , Laws of 1982 , First Extraordinary
Session, at a rate which is less than the rate imposed by this
Section, the County shall receive from the tax imposed by Section
5-701 that amount of revenues equal to fifteen percent ( 15%) of the
rate of the tax imposed by the County under Section 17(2) , Chapter
49, Laws of 1982, First Extraordinary Sessions .
5-703 ADMINISTRATION AND COLLECTION OF TAX: The administration
and collection of the tax imposed by this Chapter shall be in
accordance with the provisions of RCW 82. 14.050.
5-704 CONSENT TO INSPECTION OF RECORDS: The City hereby consents
to the inspection of such records as are necessary to qualify the
City for inspection of records by the Department of Revenue.
5-705 AUTHORIZING EXECUTION OF CONTRACT FOR ADMINISTRATION: The
Mayor and Clerk are hereby authorized to enter into a contract with
the Department of Revenue for the administration of this tax.
5-706 PENALTIES: Any seller who fails or refuses to collect the
tax as required with the intent to violate the provisions of this
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Section or to gain some advantage or benefit, either direct or
indirect , and any buyer who refuses to pay any tax due under this
Chapter shall be guilty of a misdemeanor , and upon conviction
thereof shall be fined no more than five hundred dollars ($500.00) ,
or imprisoned for not more than six (6) months ,. or by both such
fine and imprisonment .
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SECTION 8: Existing Chapter 10 of Title V (Business
Regulations) of Ordinance No. 1628 entitled "Code of General
Ordinances of the City of Renton" is hereby re-enacted as Chapter
8, Title V, as follows :
CHAPTER 8
ENTERTAINMENT DEVICE TAX
5-801 Entertainment Device Tax:
(A) Definitions :
( 1 ) "Entertainment device" shall mean any coin-operated
machine, structure, apparatus or device of any type, that may be
played or operated by one or more Persons for entertainment or
amusement or as a game of skill; such "entertainment device"
shall include, but not be limited to, a phonograph, nickelodeon
or similar mechanical music machine, any type or variation of
games known as shuffleboard , pool , foosball , bowling alley
(portable) , darts , or video game, whether electronically
activated or not, or any other similar device or game played for
the purpose of entertainment or to test the operator's skill and
precision and played by one or more Persons .
(2) Any activity prohibited by RCW 9 .46 ( Chapter 218 ,
Laws of 1973, 43rd Legislature , 1st Ex . Sess . ) shall be
expressly excluded from the above definition and licensing ,
including but not limiting it to the definition of "amusement
game" as set forth in Section 2 of Chapter 218, Laws of 1973,
which Section is incorporated herein as if fully set forth ,
except as otherwise expressly permitted by law as to any bona
fide charitable or nonprofit organization licensed by the State
of Washington .
(B) Entertainment Device License Required: It shall be
unlawful for any Person, to offer or permit the use by others of
any "entertainment device" within the City without having a valid
Entertainment Device License , for each location at which such
devices are operated.
(C) Application For License :
( 1 ) Application for such license shall be made to the
Finance Director, or such Person as may be designated by the
Finance Director in such form and containing such information as
the Finance Director may require and on forms to be furnished by
the City unto the applicant . Said application form shall
contain, among others, the following information:
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(a) The name of the applicant , owner , partner or
officer who has an interest in the Business or entity of
such licensee, together with the names and addresses of any
other party having a proprietory interest therein.
( b) The residence and Business address of the
applicant and owner or owners.
(c) Whether any such license previously issued by
the City or any other governmental entity had ever been
suspended, revoked or cancelled ; if so, for what cause and
the dates and circumstances thereof.
(d) The total number of entertainment devices at the
location for which the license is issued.
(2) Upon receipt of a completed application form, the
r r h u license applied Finance Director shall ll i e ssu such 1 ceps pp d for in e
accordance with the provisions of this Section, provided ,
however, that the applicable license fees , together with any
delinquent fees that may then be due, shall first be paid unto
the Finance Director.
(D) Fees And Display Of License : The fee to be paid hereunder,
for each "entertainment device" as herein defined shall be the sum
of thirty dollars ($30 .00) per quarter, per machine , or an annual
fee for each such "entertainment device" of one hundred twenty
($120. 00) . The license shall be issued on a quarterly basis . Each
license issued hereunder shall be kept in prominent display at the
location for which same has been issued . The license fee is not
transferable, and the fee therefore is not refundable. The license
shall display the total number of machines licensed for operations
at the location.
(E) Violations And Penalties: Any Person violating or failing
to comply with any of the provisions of this Section or furnishing
false information on any application for a license shall be deemed
guilty of a misdemeanor and upon conviction thereof shall be
punished by a fine in any sum not exceeding five hundred dollars
($500.00) , or by imprisonment in the City jail for a period not
exceeding ninety (90) days , or by both such fine and imprisonment .
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SECTION 9: The provisions of this Ordinance shall be deemed an
exercise of the power of the City of Renton to license for revenue.
It is the intent of the City Council of the City of Renton that the
provisions of this Ordinance prescribing license fees and taxes be
strictly construed in favor of the applicability of the license
fees and taxes .
SECTION 10 : If any section , subsection , sentence , clause ,
phrase or portion of this Ordinance is for any reason held to be
invalid or unconstitutional by any court of competent jurisdiction,
such portion shall be deemed to be a separate , distinct and
independent provision and such decision shall not affect the
validity of the remaining portions of this Ordinance .
SECTION 11 : Existing Chapters 1 through 6 , Sections 5-701
through 5-707 , Section 5-709 , Chapters 9 through 11 , Sections
5-1201 and 5-1202 , Chapters 13 and 14, Sections 5-1500 through
5-1505, Sections 5-1601 through 5-1605, and Chapters 18, 20 through
22, 25 through 27, 29, Sections 5-3201 through 5-3206 and 5-3212
through 5-3218, and Chapters 34 and 35, Title V (Business
Regulations) , and Chapter 20, Title VI of the City Code are hereby
repealed .
II!
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SECTION 12: An emergency is declared to exist to preserve the
public Welfare, and therefore this Ordinance shall be in effect
upon its passage and approval as of January 1 , 1984 , but not
earlier than five (5) days after its publication.
PASSED BY THE CITY COUNCIL ON December 19th , 1983.
Maxine E. Motor, City Clerk
APPROVED BY THE MAYOR on December 19th , 1983,
Barbara . Shinpoch, Mayor
Approved as to form:
_O
L r nce J. W en,
City Attorney
Date of Publication: December 26, 1983 (Summary Form)
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