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Home My WebLink AboutORD 2816 � � _1 �. , '�F..' „ w . w N. +.' � • ., : �%�� • , �. Q�� a► a� CITY OF RENTON, WASHINGTON AMENDED 8Y a�fl•� 3y.�� c�.B�OR b�3773 � ORDINANCE N0. 2g16 � AN ORDINANCE OF THE CITY OF RENTON, WASHINGTON, AMENDING CHAPTER 1 OF TITLE V (BUSINESS REGULATIONS) OF ORDINANCE N0. 1628 ENTITLED "CODE OF GENERAL ORDINANCES OF THE CITY OF RENTON" RELATING TO LICENSE FEES ; RE-ADOPTING AND ESTABLISHING A TAX ON CERTAIN UTILITIES , AND REPEALING ANY AND ALL ORDINANCES OR PARTS OF ORDINANCES IN CONFLICT HEREWITH. THE CITY COUNCIL OF THE CITY OF RENTON, WASHINGTON DO ORDAIN AS FOLLOWS : SECTION I : Existing Section 5-103 of Title V (Business Regulations) of Ordinance No. 1628 entitled "Code of General Ordinances of the City of Renton" is hereby amended to read as follows : Section 5-103 as amended - PERSONS SUBJECT TO LICENSE FEE : (A) On and after the effective date of this Chapter , there is hereby levied upon and shall be collected from every person engaging in business in the City an annual license fee or tax for the privilege of engaging in business activities . The license fee shall be measured by the number of employees of each business employed during the twelve C12) months period immediately preceding the year for which a license fee is payable , as follows : l. That a separate license fee shall be imposed for those persons engaged in professional or semi-professional activities as hereinafter set forth; and ' 2 . That in the case of a new business , or any business in which the number of employees in the preceding year is not substantially `1 comparable to the number in the taxable year, the license fee shall be computed on the number of employees at time of applicatinn for license , ` but shall be subject to revision each quarterly period. � (a) For every person employing one (1) to five (5) employees , twenty dollars ($20 . 00) per annum or any part thereof. (b) For every person employing more than five (5 ) but not more than ten (10 ) employees , thirty dollars C$30 . 00) per annum or any part thereof. ti (c) For every person employing more than ten (10 ) but not ' � more than twenty (20 ) employees , sixty dollars C$60 . 00) per annum or � any part thereof. 4 ' ' (d) For every person employing more than twenty (20) but 4 � not more than one hundred (100) employees , one hundred twenty dollars � ($120 . 00) plus the sum of two dollars and fifty cents C$2 . 50) for each ' employee over twenty one (21) in number. ', E I i (e) For every person employing more than one hundred (100) � employees but not more than two hundred C200) employees , three hundred � twenty dollars ($320 . 00) plus the sum of one dollar se�enty five cents ($1. 75) for each employee over one hundred one in number. �� (f) For every person em loying more than two� hundred C200) employees ., . .five :hundred dollars (�500 . 00 ) plus the sum of one dollar ('`$1. 00 ) for each employee over two hundred one (201) in number. : , - :� -1_ � ' . , ,�•a �, � . ,., �,, . . J .- . .. j . .. I ,. All empl.oyees working more than one thousand six hundred (1,600) hours per annum, including legal holidays and vacation time , during the twelve (12) month period upon which the license fee is computed as above shall be considered permanent employees ; those working less than one thousand six hundred (1 ,600 ) hours , including legal holidays and vacation time , shall be considered temporary employees . In determining the license fee to be paid hereunder by each business , the total number of employees shall be computed by adding together the number of permanent employees and the number of temporary employees , the latter figure to be computed by dividing total man hours , including legal holidays and vacation time worked by all temporary employees , by one thousand six hundred (1 ,600) . (B) Professional or semiprofessional persons who are primarily engaged in the business of rendering any type of service shall include but not be limited to the following : Doctor ofinedicine ; other healing art or science ; dentist or dental technician; attorney at law; licensed or registered engineers ; surveyor; accountant, whether certified or public accountant ; bookkeeper; tax or business consulting service ; real estate broker or agency thereof; insurance broker , agent or representative and other brokerage businesses ; funeral director or mortuary; optometrists ; architects and designers ; opticians ; opthal- mologists ; pharmacists ; operators of rest homes , nursing homes or places of refuge ; operators , managers or any other person conducting any bank , whether national or state , trust company, mutual savings bank, building and loan association, savings and loan association, and any other financial institution rendering a special or multiple type of professional or semiprofessional 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 "person" as herein defined which offers to members of the pubic the business of rendering any type of service . Tha annual license fee or tax for the privilege of engaging in such professional or semiprofessional activities or services shall be as follows : The sum of thirty dollars ($30 . 00) for each professional or semi- professional person hereinabove enumerated who is engaged, whether ' full time or part time , in serving the public in the practice of such , professional or semiprofessional services and who maintains or is ' employed in such office , clinic , business or other establishment in such capacity and for such purpose ; in addition thereto the sum of eight dollars ($8 . 00 ) for each non-professional person who is regularly employed in such professional or semiprofessional activity or service as hereinabove specif ied. ' SECTION II : There is hereby established a new Section entitled 5-104 to Chapter 1 (�usiness Tax) of Title V (Business Regulations) of Ordinance No. 1628 entitled "Code of General Ordinances of the City of Renton" reading as follows : 5-104 : CERTAIN PUBLIC UTILITIES SUBJECT TO TAX : (A) In addition to the foreg�g license fees there are hereby levied � -2- . • � - • e ` � � f f + . � . r , " , • upon and shall be collected from the persons engaged in certain business activities�occupation ,taxes in the amounts to be determined by the application of the rates herein stated against gross income as follows : l. Upon every person engaging in carrying on a telephone business wi thin or partly within the City , an annual fee or tax for the privilege of so doing equal to one percent (lo) of the total gross subscribers ' station exchange revenues from business and residence telephone service (excluding message units) in the City during the tax year for which a license is required. 2 . Upon every person engaging in carrying on a telegraph business a fee or tax equal to one percent (lo) of the total gross income from such business in the City during the tax year for which a license is required. 3 . Upon every person engaging in or carrying on the business of selling , furnishing , distributing or producing gaseous gas for commercial or domestic use or purpose , a fee or tax equal to one percent C1%) of the total gross income from such business in the City during the tax year for which a license is required. 4. Upon every person engaging in or carrying on the business of selling f�urnishing or distri�uting electricity for light and power , a fee or tax equal to one percent (1%) of the total gross income from such business in the City during the tax year for which a license is required. 5 . Upon every person 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 fee or tax equal to one percent (1%) of the total gross income from such business in the City during the tax year for which a license is �equired. (B) In computing said tax as hereinbefore provided the taxpayer may deduct in computing gross income the following items : l. The actual amount of credit losses and uncollectibles sustained by the taxpayer. 2 . 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 . SECTION III : There is hereby established a new Section entitled 5-105 to Chapter 1 (Business Tax) of Title V CBusiness Regulations) of Ordinance No. 1628 entitled "Code of General Ordinances of the City of Renton" reading as follows : 5-105 : UTILITY TAX ; w'HEN DUE : The utility tax imposed by this Chapter shall be due and payable to the Director of Finance in quarterly installments and remittance thereof shall be made to the Director of Finance on or before the last day of the month next succeeding -3- � . • . . , . . � .. , . . :.., . ,. . . __ . . � �, . . the end of the quarterly period in which the tax accrued. Quarterly period for the purpose of this Chapter shall mean each three (3 ) ' month period of the calendar year as defined in Section 5-101. The taxpayer on or before said last day of said month shall also transmit to the Director of Finance a return upon a form to be �rescribed and provided by the Direc�or..,.bf Finance ; which return shall contain a statement by the taxpayer stating the amount of the tax for which he is liable for the recedin uarterl eriod under and com uted P g 9. Y P P ---according to the provisions of this Chapter , that the information ther�i.n given and the amount of tax liability therein reported are full and true , and that he knows the same to be so� which statement shall be signed by the taxpayer or authorized agent , and the signing of same shall be deemed and constitute the same a statement under the penalties of perjury equivalent to and as if sworn to under oath. SECTION IV : Any and all ordinances or parts of ordinances in conflict herewith are hereby repealed. SECTION V : This ordinance shall be effective upon its pasaage , approval and five days after its publication, unless otherwise provided for hereinabove . PASSED BY THE CITY COUNCIL this 17th day of December , 1973 . ,�i (�`��^.�'`�..�� F--�� Delores A. Mead , Citj� Clerk APPROVED BY THE MAYOR -ti�is 17thday of December , 1y73 . �I ��, ��/ .r ,c .r�/v''� Avery� Garre t , a r A oved as to f m: � �� - � , Garard M. Shellan, City Attorney DATE OF PUBLICATION: 12-23-73 -4- i