HomeMy WebLinkAbout1980-2473 BUSINESS LICENSE FEE & SCHEDULE OF RATES; SPECIFYING TIME FOR PAYMENT & A PENALTY FOR DELINQUENT PAYMENTS •
ORDINANCE NO. 62
AN ORDINANCE relating to license and business regulations; adopt-
ing a business license fee and a schedule of rates
therefor; specifying time for payment and imposing
a penalty for delinquent payment; and amending Sec-
• tions 5.52.030 and 5.52.090 of the City of Yakima
Municipal Code.
BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1. Section 5.52.030 of the City of Yakima Municipal
Code is hereby amended to read as follows:
"5.52.030 Persons subject to license--Fees. Com-
mencing January 1, 1981, there is levied upon and shall
be collected from every person engaging in business in
the city an annual license fee or tax for the privilege
of engaging in business activities. Such license fee
shall be measured by the number of employees of each busi-
ness employed during the twelve-month period immediately
preceding the year for which the license fee is payable
as follows:
(a) For every person employing one or two employees,
twenty-five and 30/100 dollars ($25.30) per year or any
Dart thereof;
(b) For every person employing three to and includ-
ing five employees, fifty and 60/100 dollars ($50.60)
per year or any part thereof;
(c) For every person employing six to and includ-
ing nine employees, eighty-eight and 55/100 dollars
($88.55) per year or any part thereof;
(d) For every Person employing ten to and includ-
ing fourteen employees, one hundred twenty-six and 50/100
dollars ($126.50) per year or any part thereof;
(d) For every person employing fifteen to and includ-
III ing twenty employees, one hundred eightv-nine and 75/100
dollars ($189.75) per year or any part thereof;
(f) For every person employing twenty-one to and
including thirty employees, two hundred fifty-three dollars
($253.00) per year or any part thereof;
(g) For every person employing thirty-one to and
including forty-five employees, three hundred seventy-
nine and 50/100 dollars ($379,50) per year or any part
thereof;
(h.) For every person employing forty-six to and
including sixty employees, five hundred six dollars
($506.00) per year or any part thereof;
(0 For every person employing sixty-one to and
including eighty employees, six hundred thirty-two and 50/100
dollars ($632.50) per year or any part thereof;
(j) For every - person employing over eighty employees,
• seven hundred fifty-nine dollars ($759.00) per year or
any part thereof.
Employees working more than sixteen hundred hours,
including legal holidays and vacation time, during the
twelve-month period immediately preceding the year for
which the license fee is payable shall be considered per-
_ manent employees; employees, working sixteen hundred hours
or less, including legal holidays and vacation time, shall
be considered temporary employees.
•
In determining the license fee to be paid hereunder
by each business the total number of employees shall be
computed by adding together the number of permanent employees.
and the number of tenporary employees, the latter figure
to be computed by dividing total man hours, including
legal holidays and vacation time, worked by all temporary
employees, by sixteen hundred."
Section 2. Section 5.52.090 of the City of Yakima Municipal
Code is hereby amended to read as follows:
"5.52.090 Payment of license fees--Penalty. Each
annual license fee herein provided for shall become due
and payable on the first day of each year as to any busi-
ness . taxable hereunder and in existence on said date.
As to any business commenced during any.year, the license
fee for the balance of that year shall be the full annual 0
fee specified in Section 5.52.030 if the business is com-
menced during the period commencing .January 1 through
June 30 of any year, and ,one-half the annual fee specified
by Section 5.52.030 if the business is commenced during
• the period commencing July 1 through December 31 of any
year, which fee shall be due and payable on the first
day that business is transacted or carried on. Failure
to pay the license fee within thirty days after the day
on which it is due and payable shall render the taxpayer
subject to penalty of five nercent of the amount of the
license fee for the first month of delinquency; and an
additional penalty of five percent for each 'succeeding 'month
of delinquency, but not exceeding a total nenalty of
twenty-five percent of the amount of such license fee in
any event."
Section 3. This ordinance shall be in full force and effect
thirty days after its passage, approval and publication as provided
by law and by the City Charter.
PASSED BY THE CITY COUNCIL, signed and approved this .9‘4.-Oday
of Xe.,0,,e, , 1980.
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,S
1111 •
Mayor
ATTEST:
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OF ity Cleroe -110
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111
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