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HomeMy WebLinkAbout1957-B-2014 496 AM;ND:Q ea ore ©Ir.a�N � �� — „ ORDINANCE NO. B -2014 AN ORDINANCE relating to and providing for a license or occupational tax upon certain businesses, occupations, pursuits and privileges; providing for the necess- ary administrative machinery for the collection and enforcement of the lic- ences and taxes hereunder, and defining offenses and prescribing penalties; and declaring an emergency. BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF YAKIMA: Section 1. EXCE.RCISE OF REVENUE LICENSE POWER. The provisions of this ord- inance shall be deemed an exercise of the power of the City of Yakima to license for re- venue. Section 2. DEF_I_NITIONS. In construing the provisions of this ordinance, save when otherwise declared or clearly apparent from the context, the following defini- tions shall be applied: (a) YEAR: The term "year" shall mean the twelve months endsn.g June 30th. (b) PERSON: The word "person" means any individual, firm, co- partnership, company, corporation, association, receiver, assignee, trustee in-bankruptcy, trust, estate, joint venture, clud, joint -stock company, business trust, society, or any group of individuals acting as a unit. (c) BUSINESS: The word "business" includes all activities, occupations, trades, pursuits or professions located and /or engaged in within the City of Yakima, with . the object of gain, benefit or advantage to the taxpayer, or to another person or class, directly or indirectly. Each business location shall be deemed a separate business. (d) ENGAGING IN BUSINESS: The term "engaging in business" means commencing, conducting, or continuing in any business, and also the excercise of corporate or franch- ise powers, as well as liquidating a business when the liquidators hold themselves out to the public as conducting such business. (e) .EMPLOYEES: The word "employee" shall mean any person employed at any business location within the City and /or any person furnishing or performing services within the City, and in addition shall include all persons who are selfemployed. (f) TAXPAYER: The word "taxpayer" shall include any person who engages in business or who is required to have a business license hereunder, or who is liable for any license fee or tax hereunder, or who performs any act, for which a license fee or tax is imposed by this ordinance.. Section 3. PERSONS SUBJECT TO LICENSE FEE. On and after the effective date of this ordinance, there is hereby levied upon and shall be collected from every person engaging in business in the City of Yakima 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 12 -month period immediately preceding the year for which the license fee is payable as follows: (a) For every person employing 1 or 2 employees, $ 10.00 per annum or any part thereof. (b) For every person employing 3 to and including 5 employees, $ 20.00 per annum or any part thereof. (c.) For every person employing 6 to and including 9 employees, $ 35.00 per annum or any part thereof. (d) For every person employing 10 to and including 14 employees, $ 50.00 per annum or any part thereof. (e) For every person employing 15 to and including 20 employees, $ 75.00 per annum or any part thereof. (f) For every person employing 21 to and including 30 employees, $100.00 per annum or any part thereof. (g) For every person employing 31 to and including 45 employees, $150.00 per annum or any part thereof. (h) For every person employing 46 to and including 60 employees, $200.00 per annum or any part thereof. (i) For every person employing 61 to and including 80 employees, $250.00 per annum or any part thereof. (j) For every person employing over 80 employees, $300.00 per annum or any part thereof. Employees working more than 1600 hours, including logal holidays and vac- ation time, during the twelve month period immediately preceding the year for which the license fee is payable shall be considered permanent'employees; employees working 1600 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 tem- orary employees, by 1600. ORDINANCE NO. B- 2014 Section 4. BUSINESSES LOCATED OUTSIDE CITY. As to business located outside the City of Yakima and furnisheing or performing services within the city, the license fee . or tax herein shall be measured by the number of employees of such business who per- form any part of their duties within the city. Section 5. EXEMPTIONS. The provisions of this ordinance shall not apply to: (a) Any person in respect to engaging in any of the following enumerated business activities; franchised electric power, telephone, gas and passenger transporta- tion companies. (b) Fraternal benefit societies, as defined in Revised Code of Washington Section 48.36.010; fraternal mutual property insurers, as defined in Revised Code of •Washington, Section 48.36.410; and beneficiary corporations or societies organized under and existing by virtue of Revised Code of Washington, Sections 24.16.010 to 24.16.140 in- clusive, if such corporations or Societies provide in their by -laws for the payment of death benefits as authorized in Revised Code of Washington, Section 24.16.100. (c) Any religious society, association or corporation, through the opera- tion of any hospital, clinic, resort 'or other institution devoted . exclusively to the care or healing of human beings; provided, that no exemption is granted where the income there- from inures to the benefit of any physician, surgeon, stockholder, or individual by vir- tue of ownership or control of such hospital, clinic, resort or other institution. ('d) Private detective agencies licensed -under Ordinance No. B -1353. (e) Merchant patrolmen licensed under Ordinance No. B -1190 & Amendment No. B -1633. (f) Auctioneers licensed under Ordinance No. B -18 & Amendment No. B -125. (g) Merry -go- rounds licensed under Ordinance No. A -152- Section 4. (h) Any instrumentality of the United States, State of Washington, or poli- tical subdivision thereof . ' (i) Any farmer, gard.ener or other person who shall sell, deliver or peddle any fruits, vegetables, berries, butter, eggs, fish, milk, poultry, meats, or any farm produce or edibles raised, caught, produced or manufactured by such person within the State of Washington. Section 6. BUSINESS LICENSE REQUIRED. On and after the effective date of this ordinance, no person shall engage in any business orr. activity in the City of Yakima for which a license fee or tax is imposed by this ordinance without first having obtained and being the holder of a valid and subsisting license so to do, to be known as a "Bus iness License," issued under the provisions of this ordinance; as hereinafter provided, and without paying the license fee or tax imposed by this ordinance, which license fee or tax shall accompany the application for the license. Such license shall expire at the end of the year in which it is issued, and a new license shall be required for each year. The application for a license shall be made to the City Clerk, on forms provided by said officer, which application shall set forth the name of the application, his residence, place of .business, the nature of the bus - iness, the number of employees, and the amount of the license fee prescribed by this or- dinance, and shall be accompanied by the certificate of the City Treasurer that the a- amount of the fee has been deposited with him by the applicant. Every license granted under this ordinance shall be posted in a conspicuous place in the place of business of the licensee. Any license issued under and by virtue of the provisions of this ordinance shall be personal and non - transferable. In . case business is transacted at two or more separate places by one taxpayer, a separate license for each place at which business is "transacted with the public shall be required. Each license shall be numbered, shall show the name, place and character of business of the licensee, and such other information as the City Clerk shall deem necessary. All license fees and penalties herein provided for shall be paid by bank draft, certified check, cashier's check, personal check, or money order, or in cacti. If payment be made by draft or check, the tax or fee shall not be deemed paid unless the check or draft is honored in the usual course of business, nor shall acceptance of any such check or draft by the Treasurer be an acquittance or discharge of the tax or fee un- less and until said check or draft is honored. The Clerk is authorized, but not required, to mail to taxpayers forms for applications for licenses, but failure of the taxpayer to receive any such forms shall not excuse the taxpayer from making application for and securing the license required and payment of the license fee or tax, when and as due hereunder. If any person required by the terms and provisions of this ordinance to pay a license fee for any period shall fail or refuse to do so, he shall not be granted a license for the current period until such delinquent license fee, together with panalties, has been paid in full. 1 Section 7. It shall be the duty of every person liable for any license fee provided for by this ordinance, to keep and preserve for a period of five years such suitable employment records as may be necessary to determine the amount of any license fee for which he may be liable under the provisions of this ordinance; and such records shall be open for examination at any time by the City Commission, or its duly authorized agent. In the case of an out of state person or concern which does not keep the necess- ary books or records within the City of Yakima, it shall be sufficient if it produces within the City such books and records as shall be required by the City Commission, or bears the cost of examination by an agent authorized or designated by the said City Comm- ission at the place where such books and records are kept. r ig ORDINANCE NO. B -2014 Section 8. PAYMENT OF LICENSE FEES: Each annual license fee herein provided for shall become due and payable on the first day of each year as to any business taxable hereunder and in existence on said date. As to any business commenced during any year, the annual license fee for the balance of that year shall be $ 10.00, 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 30 days after the day on which it is due and payable shall render the taxpayer subject to penalty of five per cent of the amount of the license fee for the first month of delinquency, and an additional penalty of five per'cent for each succeeding month of delinquency, but not exceeding a total penalty of twenty -five per cent of the amount of such license fee in any event. Section 9. OVER OR UNDERPAYMENT OF LICENSE FEE. If the City Clerk upon in- vestigation or upon checking applications finds that the fee or tax paid on any of them is more than the amount required of the taxpayer, he shall return the amount overpaid by a check issued by the City Treasurer upon the L'urrent Expense Fund. If the Clerk finds that the fee or tax paid is less than required, he shall mail a statement to the tax- payer showing the •balance due, who shall within three (3) days pay the amount shown there on. Section 10. FAILURE TO MAKE APPLICATION. If any taxpayer fails, neglects, or refuses to file his application and to pay any license fee or tax as and when requir- ed herein, the Clerk is authorized to determine the amount of the license fee or tax payable, and by mail to notify such taxpayer of the amount so determined. The amount so fixed shall thereupon become the license fee or tax and be immediately due and payable. Section 11. APPEALS TO CITY COMMISSION. Any taxpayer aggrieved by the amount of the fee or tax found by the Clerk to be required under the provisions of this ordin- ance, may appeal to the City Commission from such findings by filing a written notice of appeal with the City Clerk within five days from the time such taxpayer was given notice of such amount. The Commission shall, as soon as practicable, fix a time and place for the hearing of such appeal, which time shall be not more than twenty days after the fil- ing of the notice of appeal, and shall cause a notice of the time and place thereof to be mailed to the appellant. At such hearing the taxpayer shall be entitled to be heard and to introduce evidence in his own behalf. The City Commission shall thereupon ascer- tain the correct amount of the fee or tax by resolution and the City Clerk shall immed- iately notify the appellant thereof by mail, which amount, together with costs of the appeal, if appellant is unsuccessful therein, must be paid within three days after such notice is given. The mayor may, by suboena, require the attendance thereat 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 Mayor or Chairman appointed by him 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 re- fuse so to do. Section 12. CLERK TO MAKE RULES. The City Clerk shall have the power, and it shall be his duty, from time to time, to adopt, publish and enforce rules and regula- tions not inconsistent with this ordinance or with the law for the purpose of carrying out the provisions hereof, and it shall be unlawful to violate or fail to comply with any such rule or regulation. Section 13. MAILING OF NOTICES. Any notice required by this ordinance to be mailed to any taxpayer shall be sent by ordinary mail, addressed to the address of the taxpayer as shown by the records of the City Clerk, or if no such address is shown,, to such address as the City Clerk is able to ascertain by reasonable effort. Failure of the taxpayer to receive any such mailed notice shall not release the taxpayer from any tax or any penalties thereon, nor shall such failure operate to extend any time limit set by the provisions of this ordinance. Section 14. FALSE APPLICATIONS, ETC. It shall be unlawful for any person liable to license fee or tax hereunder to fail or refuse to secure the license or to pay the fee or tax when due, or for any person to make any false or fraudulent application or any 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 tax, or any part thereof, or for any person to fail to appear and /or testify in response to subpoena iss- ued pursuant hereto, or to testify falsely upon any investigation of the correctness of any fee or tax, or upon the hearing of any fee or tax, or upon the hearing of any appeal, or in any manner to hinder or delay the City or any of its officers in carrying out the provisions of this ordinance. Section 15. LICENSE FEE ADDITIONAL TO OTHERS. The license fee and tax here- in levied shall be additional to any license fee or tax imposed or levied under the law of any other ordinance of the City of Yakima except as herein otherwise expressly pro- vided. Section 16. TAX CONSTITUTES DEBT. Any license fee or tax due and unpaid un- der this ordinance, and all penalties thereon, shall constitute a debt to the City of Yakima and may be collected by court proceedings in the same manner as any other debt in like amount, which remedy shall be in addition to all other existing remedies. Section 17. PENALTIES. Any person violating or failing to comply with any of the provisions of this ordinance or any lawful rule or regulation adopted by the Clerk pursuant thereto, upon conviction thereof, shall be punished by a fine in any sum not to exceed One Hundred Dollars ($100.00) or by imprisonment in the City Jail for a term not exceeding thirty (30) days, _or by both such fine and imprisonment, which penalty shall be in addition to any other penalties provided for herein. Any taxpayer who engaged in, or carried on, any business subject to a tax hereunder without having his "Business License" so to do shall be guilty of a violation 499: ORDINANCE NO. B -2014 of this ordinance for each day during which the business is so engaged in, or carried on; and any taxpayer who fails or refuses to pay the license fee or tax; or any part thereof, on or before the due date, shall be deemed to be operating without having his license so to do, .. Section 18. EFFECT OF PARTIAL INVALIDITY: If any provision or section of this ordinance shall be held void or unconstitutional, all other parts, provisions and sections of this ordinance not expressly so held to be void or unconstitutional shall continue in full force and effect. Section 19. The collection of any license fee and penalty and the correc- tions of any tax may be made by the Clerk at any time within four years after the close of the year for which required. Section 20. .EFFECTIVE DATE OF ORDINANCE. This ordinance is one to provide for the immediate preservation of the public peace, property, health and safety of the people of the City of Yakima; and an emergency is hereby declared to exist; and said ordinance shall take effect and be in force on the 1st day of July, 1957. PASSED BY THE CITY COMMISSION, signed and approved this 9th day of April, 1957. ATTEST: J. A. SMITH ( SEA L ) JOE K. ALDERSON- CITY CLERK MAYOR I hereby certify that the foregoing is a true, full and correct copy of Ordinance No. B -2014 entitled "AN ORDINANCE relating to and providing for a license or occupational tax upon certain businesses, occupations, pursuits and privileges.; providing for the nec- essary administrative machinery for the collection and enforcement of the licenses and taxes hereunder, and defining offenses and prescribing penalties;' and declaring an emer- gency." as passed on the 9th day of April, 1957, and that the same has been published as required by law. • C� *-.6.422:;;T Y C R K