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HomeMy WebLinkAboutORD 4105Amends Ordinance No.3773 Amended.by Ordinance No.4254, 4335,5166 CITY OF RENTON,WASHINGTON ORDINANCE NO.4105 AN ORDINANCE OF THE CITY OF RENTON,WASHINGTON AMENDING SECTION 5-103(C)OF TITLE V (BUSINESS REGULATIONS)OF ORDINANCE NO.1628 ENTITLED "CODE OF GENERAL ORDINANCES OF THE CITY OF RENTON II INCREASING BUSINESS LICENSE FEE SETTING A MINIMUM FEE AND IMPOSING PENALTIES THE CITY COUNCIL OF THE CITY OF RENTON,WASHINGTON,DO ORDAIN AS FOLLOWS: SECTION I:Exist ing Regulations)of Ordinance Ordinances of the City of follows: Section 5-103 (C)of Title No.1628 entitled "Code Renton"is hereby amended v (Busness of General to read as Section 5-103(C),as amended:License Fee:The general business license fee shall be determined by the number of employees employed in the City of Renton dur ing the current calendar year or unexpired portion thereof as follows: 1.The annual license fee shall be calculated by multiplying the number of hours reported during that calendar year on the quarterly State of Washington Labor &Industries reports and then multiplying that figure by $.029 per hour.This figure will be approximately $55.00 per full time equivalent employee per calendar year when based upon 1,920 hours of employment per calendar year.At any time during the year that it appears that the number of employees has been under-reported,an additional license fee shall be due.If,at any time,it appears.that the number of employees for the year has been under-reported by 20% or more,there shall be a penalty applied to any additional fee owed,equal to 20%per annum of the additional fee,plus any accounting,legal or administrative expense incurred by the City in determining the under-reporting,the amount of the under- reporting or in collecting the tax and any penalty. 2.Each business license holder shall file with the City of Renton,copies of its quarterly reports to the State Department of Labor and Industries reporting employee hours worked.The businesses that did not file the report can file an affidavit with the City reporting hours worked or the equivalent number of employees .. 3..There shall be a minimum fee for any annual license of $55.00. 4.payment of the license fee is due quarterly,five (5)days after the Labor and Industry reports were due at the State of ORDINANCE NO.4105 Washington.Any quarterly payment shall be accompanied by submission of the Labor and Industries report.The first quarter license fee is due February 5th and is based on the Labor and Industries report for the last quarter of the prior year. 5.A.Presumption:For purposes of this Ordinance any business operating within the City limits of the City of Renton shall be deemed to have all of its employees working within the City limits of the City of Renton. B.Work log Outside City:For any employees whose nominal place of business is within the City limits of the City of Renton,all hours will be presumed to be worked within the City and subject to this fee.Any employee regularly reporting to work within the City limits shall have all of that employee's time subject to this fee,even if portions of the employee's time are spent outside the City of Renton,for example,a realtor or outside salesperson.For an employee normally employed within the City of Renton who for extended periods of time reports to work outside the City of Renton,for example a contractor's employees reporting directly to job sites,then the employer may by affidavit report the number of hours actually worked within the City or the percentage of time within the City based upon 1920 hours annually and pay the annual license fee based upon those figures. C.Short Term Employment Within City:For those employers without a Renton address whose employees are nominally situated outside the City of Renton,but who are working within the City, for example contractor's employees,the license fee shall be calculated pursuant to the hours reported on the quarterly State of Washington Labor and Industries reports as supplemented by the employer1s affidavit reporting the number of hours worked within the City dur ing that quarter or the percentage of that classification or employee's time worked within the City based upon 1,920 hours of annual employment,but subject,however,to the annual minimum license fee of $55.00. 6.Any payment not made within fifteen (IS)days of the due date as defined herein shall be cause for the automatic revocation of the business license.There shall be a penalty of not less than $20.00 to reinstate any license revoked through non-payment.There shall further be a penalty of not less than $50.00 for failure to obtain a business license,plus payment of all license fee amounts still owing for the last three (3)years plus a penalty of 20%per annum plus any accounting,legal or administrative expenses incurred by the City in determining the non-reporting,or the unpaid portion over the last three (3) years or in collecting the tax and/or the penalty.In addition there shall be an interest charge of 10%per annum on any business license fee paid more than fifteen (15)days after its due date. -2- ORDINANCE NO.4105 7.Sunset:This Ordinance shall be in full force and effect until December 31,1989 at which time it shall terminate unless reinstated by formal City Council vote and later adoption of a formal Ordinance. SECTION II:This Ordinance shall be effective upon the passage,approval and 5 days after publication. SECTION III:REFERENDUM.A referendum petition may be filed with the City Clerk of the City of Renton within seven days of passage of this Ordinance.Within ten days after such filing, the City Clerk shall confer with the Petitioner concerning form and style of the petition,issue the petition an identification number,and secure an accurate,concise and positive ballot title from the City Attorney or other appropriate designated official. The petitioner shall have 30 days in which to secure the signatures of not less than 15%of the registered voters of the City as of the last municipal general election,upon petition forms which contain the ballot ti tIe and the full text of the measure to be referred.The City Clerk shall verify the sufficiency of the signatures on the petition and,if sufficient valid signatures are properly submitted,shall certify the·ballot referendum measure to the next election ballot within the City or at a special election ballot pursuant to RCW 35.17.260(2). PASSED BY THE CITY COUNCIL this 21st day of December,1987. ~~ Maxine E.Motor,City Clerk APPROVED BY THE MAYOR this 21st day of December,1987. ~b~\~~I.llQO,'«., Ba rba r a Y:t'ShiIlP<>"E.!f'.h:.ll:,~M=-a-y-o-r----- torney Date of Publication:December 25,1987 CITY4:30:12/2l/87 -3-