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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 ::::>::.;>. ::>;::::>::::>............ :;::::>::>::::»::>::;::::;::>::::>::: Y.CL ►'USE............................................. 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 - 1 - r 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. - 4 - r (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. - 8 _ 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 : - t1 - (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 12 - 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 . - 36 - 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 37 - 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 . - 38 - 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: 39 - (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 . 40 - 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! - 41 - 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) 42 -