Chapter 5.04
BUSINESS LICENSE
Sections:
5.04.060 Separate general business license required.
5.04.070 License fees—Payment.
5.04.080 Duration of business license.
5.04.090 License renewal—Filing date—Penalties.
5.04.120 General business license—Application.
5.04.130 Temporary or daily business licenses.
5.04.140 Denial, suspension or revocation of licenses.
5.04.150 Display of licenses—Transferability.
5.04.170 Licenses subject to specific controls.
5.04.180 Schedule of license fees.
5.04.220 Appeal from denial of business license.
5.04.010 Purpose.
The provisions of this chapter shall be an exercise of the power of the city to license for the purpose of revenue and regulation. (Ord. 920 § 1 (part), 2019: Ord. 909 § 1 (part), 2018: Ord. 502 § 3, 1988)
5.04.020 Scope.
All persons who engage in business within the city of Brewster as set forth in this chapter shall be subject to the provisions of this chapter, unless a specific business license is required to be obtained under the provision of another ordinance of the city or unless specifically exempted from licensing. (Ord. 920 § 1 (part), 2019: Ord. 909 § 1 (part), 2018: Ord. 502 § 4, 1988)
5.04.030 Definitions.
A. “Business” means and includes a person or entity engaging in business as set forth below.
B. “Engaging in business” means commencing, conducting, or continuing in business, and also the exercise of corporate or franchise powers, as well as liquidating a business when the liquidators thereof hold themselves out to the public as conducting such business.
1. This section sets forth examples of activities that constitute engaging in business in the city, and establishes safe harbors for certain of those activities so that a person who meets the criteria may engage in de minimis business activities in the city without having to pay a business license fee. The activities listed in this section are illustrative only and are not intended to narrow the definition of “engaging in business” in subsection B of this section. If an activity is not listed, whether it constitutes engaging in business in the city shall be determined by considering all the facts and circumstances and applicable law.
2. Without being all-inclusive, any one of the following activities conducted within the city by a person, or its employee, agent, representative, independent contractor, broker or another acting on its behalf, constitutes engaging in business and requires a person to register and obtain a business license as further set forth in this chapter:
a. Owning, renting, leasing, maintaining, or having the right to use, or using, tangible personal property, intangible personal property, or real property permanently or temporarily located in the city.
b. Owning, renting, leasing, using, or maintaining, an office, place of business, or other establishment in the city.
c. Soliciting sales.
d. Making repairs or providing maintenance or service to real or tangible personal property, including warranty work and property maintenance.
e. Providing technical assistance or service, including quality control, product inspections, warranty work, or similar services on or in connection with tangible personal property sold by the person or on its behalf.
f. Installing, constructing, or supervising installation or construction of real or tangible personal property.
g. Soliciting, negotiating, or approving franchise, license, or other similar agreements.
h. Collecting current or delinquent accounts.
i. Picking up and transporting tangible personal property, solid waste, construction debris, or excavated materials.
j. Providing disinfecting and pest control services, employment and labor pool services, home nursing care, janitorial services, appraising, landscape architectural services, security system services, surveying, and real estate services including the listing of homes and managing real property.
k. Rendering professional services such as those provided by accountants, architects, attorneys, auctioneers, consultants, engineers, professional athletes, barbers, baseball clubs and other sports organizations, chemists, psychologists, court reporters, dentists, doctors, detectives, laboratory operators, teachers, veterinarians.
l. Meeting with customers or potential customers, even when no sales or orders are solicited at the meetings.
m. Training or recruiting agents, representatives, independent contractors, brokers or others, domiciled or operating on a job in the city, acting on its behalf, or for customers or potential customers.
n. Investigating, resolving, or otherwise assisting in resolving customer complaints.
o. In-store stocking or manipulating products or goods, sold to or owned by a customer, regardless of where sale and delivery of the goods took place.
p. Delivering goods in vehicles owned, rented, leased, used, or maintained by the person or another acting on its behalf.
3. If a person, or its employee, agent, representative, independent contractor, broker or another acting on the person’s behalf, engages in no other activities in or with the city but the following, it need not register and obtain a business license:
a. Meeting with suppliers of goods and services as a customer.
b. Meeting government representatives in their official capacity, other than those performing contracting or purchasing functions.
c. Attending meetings, such as board meetings, retreats, seminars, and conferences, or other meetings wherein the person does not provide training in connection with tangible personal property sold by the person or on its behalf. This provision does not apply to any board of directors member or attendee engaging in business such as a member of a board of directors who attends a board meeting.
d. Renting tangible or intangible property as a customer when the property is not used in the city.
e. Attending, but not participating in, a “trade show” or “multiple vendor events.” Persons participating at a trade show shall review the city’s trade show or multiple vendor event ordinances.
f. Conducting advertising through the mail.
g. Soliciting sales by phone from a location outside the city.
4. A seller located outside the city merely delivering goods into the city by means of common carrier is not required to register and obtain a business license; provided, that it engages in no other business activities in the city. Such activities do not include those in subsection (B)(3) of this section.
The city expressly intends that engaging in business include any activity sufficient to establish nexus for purposes of applying the license fee under the law and the Constitutions of the United States and the state of Washington. Nexus is presumed to continue as long as the taxpayer benefits from the activity that constituted the original nexus-generating contact or subsequent contacts.
C. “Person” means any individual, company, partnership, receiver, assignee, trustee in bankruptcy, trust, estate, firm, joint venture, club, corporation, association, society or any individual or group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise.
D. “Principal offender” means as follows: Every person concerned in any act or omission in violation of this chapter, or aids or abets the same, whether present or absent, and every person who directly or indirectly counsels, encourages, hires, commands, induces or otherwise procures another to commit such violation is and shall be a principal under the terms of this title and may be proceeded against and prosecuted as such.
E. “Business Licensing Service” or “BLS” means the office within the Washington State Department of Revenue providing business licensing services to the city. (Ord. 920 § 1 (part), 2019: Ord. 909 § 1 (part), 2018: Ord. 502 § 21, 1988)
5.04.040 Exemptions.
A. The provisions of this chapter shall not apply to:
1. Any person, firm, company or corporation for mere delivery in the city of any property purchased or acquired in good faith for such person at his/her regular place of business outside the city where no intent by such person is shown to exist to evade the provisions of this chapter;
2. Any instrumentality of the United States, state of Washington, or political subdivision thereof with respect to the exercise of governmental functions;
3. Any farmer, gardener 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 in this state as provided by RCW 36.71.090;
4. Itinerant merchants and vendors regulated pursuant to Chapter 5.06 of this code.
B. For purposes of the license required by this chapter, any person or business whose annual value of products, gross proceeds of sales, or gross income of the business in the city is equal to or less than two thousand dollars and who does not maintain a place of business within the city shall submit a business license registration to the city clerk or designee. The threshold does not apply to regulatory license requirements or activities that require a specialized permit. A license issued pursuant to this subsection B shall not be subject to payment of a city licensing fee. (Ord. 920 § 1 (part), 2019: Ord. 909 § 1 (part), 2018: Ord. 772 § 1, 2005; Ord. 502 § 18, 1988)
5.04.050 Required.
Unless exempted under Section 5.04.030 or 5.04.040, it is unlawful for any person to engage in business in the city without having first obtained and being the holder of a valid and subsisting business license and paying the fees prescribed, if any. (Ord. 920 § 1 (part), 2019: Ord. 909 § 1 (part), 2018: Ord. 502 § 5, 1988)
5.04.060 Separate general business license required.
A separate license must be obtained for each physical branch, establishment or location engaging in business, and each license authorizes the licensee to engage in business only at that location for which it was issued. If a person engages in business of more than one type in the same location, each business must have a separate business license. (Ord. 920 § 1 (part), 2019: Ord. 909 § 1 (part), 2018: Ord. 502 § 6, 1988)
5.04.070 License fees—Payment.
A. Unless exempt pursuant to Section 5.04.040, there is levied to be collected from those persons engaging in business in the city annual license fees in such amounts as are established by city council resolution for the following types of license:
1. Original business license or renewal business license, available through the Business Licensing Service, as provided for in this chapter.
2. Master exhibitor’s license, available directly from the city for persons who sponsor carnivals, exhibitions or like events where such events do not extend beyond five days, no more often than twice a year and where multiple individuals are participating. In such cases the master exhibitor must provide to the city a complete and accurate list of participants with names and addresses of those participating. If participants also engage in business in the city other than during the events covered by the master exhibitor’s license such participants are required to have a separate business license.
B. Such annual business license fee is due and payable prior to the first day of conducting business in the city, and each calendar year thereafter on or before the expiration date of the business license as established by the Business Licensing Service, provided the license term and respective fee amount may be prorated in order to synchronize the expiration date with that of the business license account established by the Business Licensing Service. (Ord. 920 § 1 (part), 2019: Ord. 909 § 1 (part), 2018: Ord. 502 § 7, 1988)
5.04.080 Duration of business license.
All business licenses issued pursuant to the provisions of this chapter shall expire on the date established by the Business Licensing Service, unless sooner suspended or revoked in the manner provided in this chapter. (Ord. 920 § 1 (part), 2019: Ord. 909 § 1 (part), 2018: Ord. 502 § 8, 1988)
5.04.090 License renewal—Filing date—Penalties.
Application for renewal of a license must be made on or before the expiration date provided for in this chapter. All licenses issued subsequent to the original license are deemed renewal licenses if there has been no discontinuance of the licensee’s operations or activities.
A. The renewal must include all information required for renewal of all licenses held, and the total fees due for all the licenses, as well as the renewal handling fee required by RCW 19.02.075.
B. The renewal must be completed on or before the expiration date established by the Business Licensing Service to continue conducting business in the city.
C. Failure to complete the renewal by the expiration date will incur the late renewal penalty required by RCW 19.02.085.
D. Failure to complete the renewal within one hundred twenty days after the expiration of the license will result in the cancellation of the license and will require reapplication for the license as provided for in this chapter in order to continue conducting business in the city. (Ord. 920 § 1 (part), 2019: Ord. 909 § 1 (part), 2018: Ord. 502 § 9, 1988)
5.04.100 Delinquent charge.
There may be assessed by the city clerk a late charge on applications not filed prior to commencing business in the city as follows:
|
Days Past Commencing Business |
Percent of City License Fee |
|---|---|
|
Up through 30 |
25% |
|
31—60 |
50% |
|
61 or more |
75% |
(Ord. 920 § 1 (part), 2019: Ord. 909 § 1 (part), 2018: Ord. 502 § 10, 1988)
5.04.110 Refund request.
If, pursuant to the provisions of this chapter, the applicant’s request for a license is denied, either upon original application or renewal, one hundred percent of the fee tendered may be refunded to the applicant no later than ninety days following such denial; provided, that no refund shall be made where, during the pendency of the original application, the applicant has engaged in the business activity for which the license was intended, and in that case such amount shall be forfeited to the city. (Ord. 920 § 1 (part), 2019: Ord. 909 § 1 (part), 2018: Ord. 502 § 11, 1988)
5.04.120 General business license—Application.
A. Application for a business license is made to the Business Licensing Service, and must be approved by the city prior to conducting business in the city.
B. The application must include all information required for all licenses requested, and the total fees due for all licenses, as well as the application handling fee required by RCW 19.02.075. (Ord. 920 § 1 (part), 2019: Ord. 909 § 1 (part), 2018: Ord. 658 § 1, 1997: Ord. 502 § 12, 1988)
5.04.130 Temporary or daily business licenses.
A. Except as provided by specific action of the city council pursuant to subsection B of this section, all persons, firms or companies desiring to conduct temporary or daily business in the city must obtain directly from the city an itinerant vendor license pursuant to the provisions of Chapter 5.06 of this code.
B. In the case of a “public celebration” as defined in Section 5.06.020, the requirement of a person, firm or company to acquire an itinerant vendor license may be waived by the action of the city council. (Ord. 920 § 1 (part), 2019: Ord. 909 § 1 (part), 2018: Ord. 772 § 2, 2005: Ord. 502 § 13, 1988)
5.04.140 Denial, suspension or revocation of licenses.
A. Revocation by the City Clerk. The city clerk shall allow a thirty-day period to elapse between the application for and the issuance of a business license; such time being used to research and verify the information provided by the applicant. The city clerk shall have the right to revoke or suspend any license at any time on the following grounds:
1. That the license was procured by fraud or false representation of the facts;
2. That the applicant or licensee or any of his servants, agents or employees, while acting within the scope of their employment, has violated or failed to comply with any of the ordinances of the city; provided, that this section shall not apply to traffic violations or to violations of ordinances when such violations are corrected within a period of thirty days from the date of violation or when such violations are deemed not significant by the city clerk;
3. That the licensee or any of his servants, agents or employees has been convicted of either a felony or misdemeanor involving moral turpitude, or involving fraud or an attempt to defraud, while acting within the scope of their employment;
4. Conviction of a violation of any provision of this title shall be prima facie evidence to warrant denial or suspension or revocation of the license.
B. The city clerk, upon finding that one or more of the above cited conditions exist, shall suspend the business license for a period of thirty days in case of a first violation and revoke the business license in cases involving a second violation.
C. The city clerk may deny an application for business license or refuse to license any business or activity upon a written finding that:
1. Such business or activity proposed for licensing is not in compliance with any applicable city regulation, general law of the state of Washington, or provision of federal law.
2. Such business or activity proposed for licensing may be detrimental to public peace, health, or welfare. (Ord. 920 § 1 (part), 2019: Ord. 909 § 1 (part), 2018: Ord. 839 § 1, 2012: Ord. 658 § 2, 1997; Ord. 502 § 14, 1988)
5.04.150 Display of licenses—Transferability.
A. Licenses—To Be Posted—Exception. All licenses issued pursuant to this chapter authorizing any person or entity to engage in business at a specified location shall be posted in a conspicuous place at such location, and such license shall not be tampered with in any manner; provided, however, that when the licensee has no established place of business and goes from place to place or from house to house, then such license must be carried on the person of such licensee while actually engaged in business for which the license applies.
B. License—Unlawful Use.
1. It is unlawful for any person to use, or permit to be used, any license, except those issued by the city clerk in conformity with the provisions of this chapter.
2. It is unlawful for any person to make or manufacture any licenses, except upon order of the city clerk.
C. Licenses—Not Transferable. No license issued under provisions of this chapter shall be transferable or assignable, unless specifically provided otherwise. All licenses issued by the city clerk through the Business Licensing Service are and remain the property of the city and if found in the possession of any person other than the licensee or his servants, agents or employees, such license shall be immediately confiscated by officials of the town. (Ord. 920 § 1 (part), 2019: Ord. 909 § 1 (part), 2018: Ord. 502 § 15, 1988)
5.04.160 Notice of right to suspend or revoke.
Repealed by Ord. 909. (Ord. 502 § 16, 1988)
5.04.170 Licenses subject to specific controls.
A. Business licenses issued under the provisions of this chapter and the activities conducted by the licensee holding the business license are subject to all ordinances and regulations enacted by the city. In the event of a conflict between any of the provisions of this chapter and another ordinance or regulation enacted by the city to control a specific business activity, the control established by the specific ordinance or regulation supersedes any conflicting portions of this chapter.
B. No person, association or corporation shall engage in business involving any institution, boardinghouse, home, day nursery or other place for reception and care of a child or children, under the age of fourteen years, without first obtaining a license or permit in writing from the county health department. (Ord. 920 § 1 (part), 2019: Ord. 909 § 1 (part), 2018: Ord. 502 § 17, 1988)
5.04.180 Schedule of license fees.
Annual license fees shall be charged at a rate set forth by city resolution. (Ord. 920 § 1 (part), 2019: Ord. 909 § 1 (part), 2018: Ord. 693 § 1, 1999: Ord. 502 § 22, 1988)
5.04.190 Imposition and collection required.
Repealed by Ord. 909. (Ord. 502 § 23, 1988)
5.04.200 Separate offenses.
Each day that any person, firm, corporation or association shall engage in business without having procured a valid existing license as provided for by this chapter may constitute a separate offense and be punished as such. (Ord. 920 § 1 (part), 2019: Ord. 909 § 1 (part), 2018: Ord. 502 § 19, 1988)
5.04.210 Violation—Penalty.
Any person, firm, corporation or association violating the terms of this chapter may, upon conviction thereof, be punished by a fine not to exceed five hundred dollars. (Ord. 920 § 1 (part), 2019: Ord. 909 § 1 (part), 2018: Ord. 502 § 20(A), 1988)
5.04.220 Appeal from denial of business license.
A. In the event an application for a business license, pursuant to this chapter, is denied or refused, the applicant may appeal such decision by filing an action in the Okanogan County superior court and serving a copy of the action filed on the city within twenty-one days of the date of the written denial or refusal issued by the city.
B. Once an application for business license has been denied or refused, and during the pendency of any appeal therefrom, the applicant shall not engage in the business or activity for which the license was denied or refused unless a final, nonappealable judgment of the Okanogan County superior court reverses the decision of the city that is the subject of the appeal. (Ord. 920 § 1 (part), 2019: Ord. 909 § 1 (part), 2018: Ord. 839 § 2, 2012)