HomeMy WebLinkAbout1987-3060 BUSINESS LICENSE FEE ORDINANCE NO. 3 0 6 0
AN ORDINANCE relating to license and business regulations; adopting a
business license fee and a schedule of rates therefor;
and amending Section 5.52.030 of the City of Yakima
Municipal Code.
• WHEREAS, the City of Yakima intends to pay a portion of the bonded
indebtedness and the cost of supporting infrastructure for the construction
of Agplex, an agricultural trade and convention facility; and
WHEREAS, the cost of such indebtedness and infrastructure is calculated
to amount to a fifty percent increase in the 1987 business license fees
established under Chapter 5.52 of the City of Yakima Municipal Code; and
WHEREAS, the City Council intends that the business license fee shall be
reduced by the amount of this license fee increase at the time the bonds or
supporting infrastructure costs are paid. Such decrease shall be by separate
ordinance at that time; and
WHEREAS, the City Council intends that such increase be used to pay the
cost of such bonded indebtedness and related infrastructure costs, now,
therefor,
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. Commencing January
1, 1988, 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 business 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, forty -two and
90/100 dollars ($42.90) per year;
(b) For every person employing three to and including five
employees, eighty -five and 80 /100 dollars ($85.80) per year;
(c) For every person employing six to and including nine
employees, one hundred fifty dollars ($150.00) per year;
(d) For every person employing ten to and including fourteen
employees, two hundred fourteen and 20/100 dollars ($214.20) per year;
(e) For every person employing fifteen to and including twenty
employees, three hundred twenty -one and 15 /100 dollars ($321.15) per
year;
(f) For every person employing twenty -one to and including thirty
employees, four hundred twenty -eight and 40/100 dollars ($428.40) per
year;
® (g) For every person employing thirty -one to and including
forty -five employees, six hundred forty -two and 60/100 dollars ($642.60)
per year;
(h) For every person employing forty -six to and including sixty
employees, eight hundred fifty -six and 80 /100 dollars ($856.80) per
year;
(i) For every person employing sixty -one to and including eighty
employees, one thousand seventy -one and 00 /100 dollars ($1,071.00) per
year;
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(j) For every person employing over eighty employees, one thousand
two hundred eight -five and 20/100 dollars ($1,285.20) per year.
Employees working more than six 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 permanent 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 temporary
employees, the latter figure to be computed by dividing total man hours,
including legal holidays and vacation time, worked by all temporary
employees, by sixteen hundred."
Section 2. 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.
ADOPTED BY THE CITY COUNCIL this ,�) day of l ,
1987.
O
0
A t, / 'Lad, 1/
MAYOR
ATTEST:
CITY CLERK
Publication Date NOV 0 6 1987
Effective Date . DEC 0 6 1987
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