Chapter 5.05 BUSINESS LICENSES AND REGULATIONS

In construing the provisions of this chapter, except where otherwise declared, apparent or clearly appearing from the context of the passage or chapter, the following definitions shall be applied:

A. “Year” means the calendar year from January 1st to and including the succeeding December 31st.

B. “Person” means any individual, firm, partnership, company, corporation, association, receiver, assignee, trustee in bankruptcy, trust, society or any group of individuals acting as a unit.

C. “Business” includes all activities, trades, pursuits or professions, except sales or deliveries exclusively to retail businesses, located and/or performed within the city with the object of gain, benefit or advantage to the taxpayer, including, but not limited to, retail sales of goods or services, construction activities, professional offices, corporate offices and the renting out of three or more premises within the city.

D. Engaging in Business.

1. The term “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.

2. This subsection D 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 (D)(1) 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.

3. 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:

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, and 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 and 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.

4. 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 with 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.

5. 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 (D)(4) 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.

E. “Taxpayer” includes any person who engages in business or who is required to have a business license hereunder, or who performs any acts for which a license fee or tax is imposed by this chapter.

F. “City” means the city of Roslyn, Washington.

G. “Permanent” means any structure/building that is built on site and permanently affixed to the ground.

H. “Business Licensing Service” or “BLS” means the office within the Washington State Department of Revenue providing business licensing services to the city. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 1152 § 1, 2018; Ord. 1081 § 1, 2011; Ord. 898 § 2, 2000; Ord. 879 § 2 1999; Ord. 531 § 1, 1976; Ord. 526 § 1.1, 1976.]

5.05.020 License and fee or tax required.

A. It shall be unlawful for any person to engage in any business within the limits of the city without first procuring a license or paying a fee or tax. Any person engaging in or carrying on more than one such business, occupation, pursuit or privilege within the city shall make application for and procure a business license for each of the same.

1. All such city fees for licenses administered through the Business Licensing Service (BLS) must accompany the application or renewal filing for which they are due, and be paid upon the schedule established by the BLS.

2. All such city fees or taxes for licenses administered directly by the city only must be paid annually and all such licenses will be issued annually and be effective for one year or fraction thereof and expire on the thirty-first day of December of each year. This section shall not be interpreted to prohibit the city from issuance of or the collection of fees for special activities permits.

B. To the extent set forth in this section, the following persons and businesses shall be exempt from the registration, license and/or license fee requirements as outlined in this chapter:

1. 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 $2,000 and who does not maintain a place of business within the city shall be exempt from the general business license requirements in this chapter. The exemption does not apply to regulatory license requirements or activities that require a specialized permit.

2. Any nonprofit organization engaging in business within the city must obtain a business license as provided for in this chapter, unless otherwise exempted; provided, however, such nonprofit organization providing proof of a federal tax exemption under a provision of 26 USC Section 501(c) will be exempted from paying the city license fee therefor.

a. Bona fide religious organizations, such as are generally assumed to be tax exempt under 26 USC Section 501(c)(3), will be fully exempt from the general business license requirement of this chapter when performing their core religious services only.

b. A religious organization, as identified in subsection (B)(2)(a) of this section, engaging in business activities beyond their core religious services becomes fully liable for the general business license requirement of this chapter for such other business activities. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 1152 § 2, 2018; Ord. 865 § 2, 1998; Ord. 685 § 1, 1990; Ord. 531 § 1.2, 1976; Ord. 526 § 1.2, 1976.]

5.05.030 License application.

Each person required to procure a license and pay a fee or tax under this article shall apply for such license with and pay such fee or tax either through the Business Licensing Service, or directly to the city clerk, as is respectively provided for in this chapter.

A. Applicants for a license administered through the Business Licensing Service (BLS) must comply with the filing schedule established by the BLS for such license. The application must include all information required for all licenses requested, the total fees due for all licenses, and the handling fee required by RCW 19.02.075.

B. Applicants for licenses administered directly by the city only must comply with the respective applicable filing schedule established by the city; generally during the period of the first day of January to and including the last day of February of every year, or immediately thereafter if commencing to operate after the first day of February and shall apply on such form as shall be provided by the city clerk.

1. Each applicant on such form shall give such information as the city clerk shall deem reasonably necessary to enable the city to administer and enforce this chapter, including the name of the business address, the type of business, the name of the owner or owners thereof or the major stockholders if a corporation.

2. Each holder of the license shall immediately notify the city clerk during the year of any change in said information provided to the city.

3. The clerk shall approve all business licenses in accordance with this chapter and submit a list of newly approved licenses to the city council. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 1081 § 2, 2011; Ord. 548, 1979; Ord. 531 § 1.3, 1976; Ord. 526 § 1.3, 1976.]

5.05.035 License renewal.

The general business license issued through the Business Licensing Service (BLS) under applicable provisions of this article expires on the date established by the BLS, and must be renewed on or before that date to continue to engage in business in the city after that date.

A. Application for renewal of the general license is made through the BLS, and must include all information required to renew all licenses involved, the total fees due for all licenses, and the renewal application handling fee required by RCW 19.02.075.

B. The license term and respective city license fee amount may be prorated as needed to synchronize the license expiration with the expiration of the business account maintained by the BLS.

C. Failure to complete the license renewal by the expiration date will incur the late renewal penalty fee required by RCW 19.02.085, in addition to all other fees due.

D. Failure to complete the license renewal within 120 days after the expiration date will result in the cancellation of the license, and will require obtaining a new license as provided for in this article in order to continue to engage in business in the city. The city may require payment of all past due amounts prior to approval of the new license. [Ord. 1183 § 1 (Exh. A), 2021.]

5.05.040 Persons subject to tax.

Repealed by Ord. 1152. [Ord. 531 § 1.4, 1976; Ord. 526 § 1.4, 1976.]

5.05.050 Fees.

Unless otherwise exempt from licensing fee requirements or unless a specific provision of this title applies to the licensing of a special, named, enumerated or specific business or activity, the annual license fee shall be based as to the number of employees as listed on the city’s fee schedule as established and amended by resolution of the city council.

In the event any business is sold or otherwise transferred during the year, the new owner thereof shall immediately apply for a new business license as provided for in the respective sections and articles of this chapter. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 1152 § 3, 2018; Ord. 1081 § 3, 2011; Ord. 937 § 3, 2002; Ord. 881 § 1, 1999; Ord. 856, 1997; Ord. 752, 1993; Ord. 531 § 1.5, 1976; Ord. 526 § 1.5, 1976.]

5.05.060 Business located outside city.

Except as expressly provided herein, this article covers and applies to any business of whatsoever nature located outside the city that engages in some business activity in the city. Any such business located outside the city so engaging in some business activity in the city shall also report such business to the state of Washington, Department of Revenue, in accordance with WAC 458-20-145 (Rule 145). [Ord. 1183 § 1 (Exh. A), 2021; Ord. 1152 § 4, 2018; Ord. 1081 § 4, 2011; Ord. 531 § 1.6, 1976; Ord. 526 § 1.6, 1976.]

5.05.070 Special film permit.

Any business that seeks to film in the city for the purpose of subsequent public exhibition, whether such exhibition be in movie theaters, television, in exhibition halls or otherwise, shall complete an application directly with the city for a filming permit on forms prescribed by the city clerk, obtain city council approval of the permit, and pay a special permit fee as established by resolution of city council for each day of filming. The permit required by this section is separate from and in addition to the general business license issued under this chapter. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 992 § 1, 2006; Ord. 749, 1993; Ord. 723, 1992; Ord. 685 § 2, 1990.]

5.05.080 Persons conducting businesses from sites that are not permanent.

A. A person who conducts a business from a site that is not permanent shall not be issued a business license unless the following conditions are met at the time the person applies for the business license:

1. The property on which the business shall be conducted is (a) private property, and (b) is located within the proper zone for said business;

2. The person shall produce written permission from the property owner to conduct his or her business on the property;

3. The person shall produce proof that his or her business is registered with the Washington Department of Revenue;

4. The person shall agree, in writing, to meet the setback requirements for permanent buildings; and

5. The design of the site has been approved by the city planner.

B. Additionally, at the time of licensing, and during the period of licensure, the provisions of RMC 5.15.030, 5.15.050, 5.15.060, 5.15.070 and 5.15.080 shall apply to any business licensed and/or operating under this section.

C. A business license issued directly by the city under this section shall expire on December 31st of the year issued. Licenses issued through the Business Licensing Service (BLS) will expire on the date established by the BLS. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 1081 § 5, 2011; Ord. 789 § 1, 1995; Ord. 745, 1993; Ord. 741, 1993.]

Article II. Utilities

5.05.090 Definitions.

In construing the provisions of this article, except where otherwise declared, apparent or clearly appearing from the context of the passage or section, the following definitions shall be applied:

A. “Quarter” means first quarter, January 1st to March 31st; second quarter, April 1st to June 30th; third quarter, July 1st to September 30th; and fourth quarter, October 1st to December 31st.

B. “Person” means any individual, firm, partnership, company, corporation, association, receiver, assignee, trustee in bankruptcy, trust, estate, joint venture, club, joint stock company, business trust, society or any group of individuals acting as a unit.

C. “Taxpayer” means any person liable for the license fee or tax imposed by this chapter.

D. “Gross income” means total receipts from the sale of tangible property and services in the city, and total receipts, including all sums earned or charged, whether received or not, by reason of the investment of capital in a business engaged in, including rentals, royalties, fees and other emoluments, however designated, in the city. Such gross income shall be computed without any deduction of the property sold, the cost of materials used, labor costs, overhead, service costs, interest or discounts paid, or any expense or deduction whatsoever, and without any deductions on account of losses, provided, in computing the same there shall be excluded therefrom (1) receipts or proceeds from the sale or use of real property or any interest therein, (2) proceeds from the sale of notes, bonds, mortgages, or other evidences of indebtedness, or stocks and the like, (3) amounts received from transactions in interstate or foreign commerce and from federal, state, county or municipal governments or political subdivisions thereof, (4) amounts received for service outside the corporate limits of Roslyn, and (5) concerning any telephone utility business, amounts received from long distance telephone service.

E. “Tax year” or “taxable year” means the year commencing January 1st and ending December 31st of such year, or in lieu thereof.

F. “Telephone business” means the business of providing access to a local telephone network, local telephone network switching service, toll service, cellular telephone 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, cable, microwave, 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, the providing of cable television service, nor the providing of broadcast services by radio and television stations.

G. “Competitive telephone service” means the providing by any person of telecommunications equipment or apparatus, or service related to that equipment or apparatus, such as repair or maintenance service, if the equipment or apparatus is of a type which can be provided by persons that are not subject to regulation as telephone companies under RCW Title 80 and for which a separate charge is made.

H. “Cellular telephone service” means a two-way voice and data telephone/telecommunications system based in whole or substantially in part on wireless radio communications and which is not subject to regulation by the Washington Utilities and Transportation Commission (WUTC). This includes cellular mobile service. The definition of “cellular mobile service” includes other wireless radio communications services such as specialized mobile radio (SMR), personal communications services (PCS), and any other evolving wireless radio communications technology which accomplishes a purpose similar to cellular mobile services. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 865 § 1, 1998; Ord. 531 § 2.1, 1976; Ord. 526 § 2.1, 1976.]

5.05.100 License required from and after January 1, 1976.

No person, firm or corporation shall engage in or carry on any business, occupation, act or privilege for which a license, fee or tax is imposed by this article without first having obtained, and being the holder of, a license to do so. Any person engaging in or carrying on more than one such business, occupation, pursuit or privilege within the city shall pay the tax so imposed separately for each of the same. The license required by this article is separate from and in addition to the general business licenses otherwise issued under this chapter. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 865 § 1, 1998; Ord. 531 § 2.2, 1976; Ord. 526 § 2.2, 1976.]

5.05.110 License application.

Each person, firm or corporation required to procure a license under this article shall apply for such license with the city clerk during the period of the first day of January to and including the last day of February of every year, on such form as shall be provided by the city clerk. Each applicant on such form shall give such information as the city clerk shall deem reasonably necessary to enable the city to administer and enforce this chapter, including the name of the business, the business address, the type of business, the name of the owner or owners thereof or the major stockholders if a corporation, and each holder of a license shall immediately notify the city clerk during the year of any change in said information provided to the city. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 531 § 2.3, 1976; Ord. 526 § 2.3, 1976.]

5.05.120 Utilities subject to fee or tax and amount.

From and after 12:01 a.m. on June 1, 2011, there are levied quarterly license fees or taxes, in the amounts to be determined by the application of the rates against gross income, as follows:

A. Upon every person engaged in or carrying on a telephone business, a quarterly fee or tax equal to six percent of the total gross income from such business in the city during each quarter.

B. Upon every person engaged in or carrying on a business of selling or furnishing electric light and/or power, a quarterly fee or tax equal to six percent of the total gross income from such business in the city during each quarter.

C. Upon every person engaged in or carrying on a television or radio cable business, a quarterly fee or tax equal to six percent of the total gross income from such business in the city during each quarter. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 1075 § 1, 2011; Ord. 531 § 2.4, 1976; Ord. 526 § 2.4, 1976.]

5.05.130 Allocation of income – Cellular telephone service.

A. Service Address. Payments by a customer for the telephone service from telephones without a fixed location shall be allocated among taxing jurisdictions to the location of the customer’s principal service address during the period for which the tax applies.

B. Presumption. There is a presumption that the service address a customer supplies to the taxpayer is current and accurate, unless the taxpayer has actual knowledge to the contrary.

C. Roaming Phones. When the service is provided while a subscriber is roaming outside the subscriber’s normal cellular network area, the gross income shall be assigned consistent with the taxpayer’s accounting system to the location of the originating cell site of the call, or to the location of the main cellular switching office that switched the call. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 865 § 1, 1998.]

5.05.140 Due date.

The fee or tax due for each quarter hereafter shall be due and payable to the city clerk on or before the last day of the month following the end of such quarter. For example, the quarterly tax for the first quarter shall be paid on or before April 30th. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 531 § 2.5, 1976; Ord. 526 § 2.5, 1976.]

5.05.150 Reporting tax and records.

On or before the due date, the taxpayer shall file with the city clerk a written return upon such form and setting forth such information as the city clerk shall reasonably require, together with the payment of the fee or tax due. Each taxpayer shall keep records reflecting the amount of his or its said gross income and such records shall be open at reasonable times to the inspection of the city clerk or other duly authorized representative of the city for verification of said tax returns or for fixing the tax of a taxpayer who shall fail to make such returns. In the event the city clerk has cause to believe that an inaccuracy or mistake has occurred with respect to the computation of the tax due for any quarter, the city clerk shall so notify the taxpayer and the taxpayer shall immediately provide, at its expense, for an independent audit of the taxpayer’s books and records with respect to the determination of gross income, which audit shall, upon its completion, be made available immediately to the city clerk. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 531 § 2.6, 1976; Ord. 526 § 2.6, 1976.]

5.05.160 Payment procedure.

The tax shall be paid at the time the tax return is filed with the city clerk to the city treasurer by bank draft, certified check, cashier’s check, personal check or money order or in cash. If payment is made by draft or check, the tax shall not be deemed paid until the check or draft is honored in the usual course of business; nor shall the acceptance of any sum by the treasurer be an acquittance or discharge of the tax due unless the amount of payment is in full and is the actual amount due. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 865 § 1, 1998.]

5.05.170 Delinquency penalty.

If any person subject to this article shall fail to pay any fee or tax required by this article, within 15 days after the due date thereof, there shall be added to such fee or tax a penalty of 10 percent of the amount of such fee or tax, and any fee or tax due under this article and unpaid, and all penalties thereon, shall constitute a debt to the city and may be sued on as in other civil actions for debt, which remedy shall be in addition to all other remedies. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 531 § 2.7, 1976; Ord. 526 § 2.7, 1976.]

5.05.180 Overpayment.

Any money paid to the city through error or otherwise not in payment of the fee or tax imposed hereby or in excess of such fee or tax shall, upon request of the taxpayer, be credited against any tax due on or to become due from such taxpayer hereunder or, upon the taxpayer’s ceasing to do business in the city, be refunded to the taxpayer; provided, however, that overpayments extending beyond one year prior to notification of the city shall not be refunded. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 1075 § 2, 2011; Ord. 531 § 2.8, 1976; Ord. 526 § 2.8, 1976.]

5.05.190 In lieu of other fees or taxes under this chapter.

The fees or taxes imposed and the license required under this article shall be in lieu of, and not in addition to, the business fees or taxes and license which may be required by Article I of this chapter. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 531 § 2.9, 1976; Ord. 526 § 2.9, 1976.]

5.05.200 Additional rules and regulations.

The city clerk is hereby authorized to adopt, publish and enforce, from time to time, such rules and regulations for the proper administration of this article as shall be necessary, or reasonable, and it shall be a violation of this article to violate or fail to comply with any such rule or regulation lawfully promulgated hereunder. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 531 § 2.10, 1976; Ord. 526 § 2.9-A, 1976.]

Article III. Amusements

5.05.210 Definitions.

A. “Coin-operated device” as used in this chapter shall mean and include any game of skill commonly known as a pinball machine or other similar machine or device in which coins, trade checks or slugs may be inserted for the purpose of playing said game, or for which prizes are given in merchandise, money, trade checks or purchase credits.

B. “Music machine” as used in this chapter shall mean and include any electrical or mechanical machine or device designed to be operated for the recording or reproduction of the human voice, music or any sound whatsoever by the insertion of a coin, trade check or slug. It includes, among other things hereinabove mentioned, juke boxes and phonographs.

C. “Punchboard” as used in this chapter shall mean and include any appliance, game, contrivance or device, excepting coin-operated devices defined herein, for the distribution of merchandise or any other article of value the player or user of which pays a consideration so to play or use, for which he may receive a prize or gift.

D. “Nickel machine” as used in this chapter shall mean and include any coin-operated device for the playing of which coins, trade checks or slugs having the value of $0.05 or less may be inserted.

E. “Multiple coin machine” as used in this chapter shall mean and include any coin-operated device for the playing of which coins, trade checks or slugs having a value greater than $0.05 may be inserted, and shall mean and include all coin-operated devices not included in the foregoing definition of a nickel machine.

F. “Billiard table” or “pool table” or “card table” as used in this chapter shall mean and include any table for hire as well as any type of card game or any type of billiard or pool game for which charge is made.

G. “Skill table” as used in this chapter shall mean and include any miniature bowling table or any similar table or device for the playing of similar games of skill, offered for hire, or for which a charge is made for the privilege of playing.

H. “Operator” as used in this chapter shall mean and include any person, firm or corporation or group owning, maintaining and exhibiting to the public for use, play or operation, or renting to or placing with others, any one or more of the machines, tables, boards or devices defined in this section. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 531 § 3.1, 1976; Ord. 526 § 3.1, 1976.]

5.05.220 Person subject to tax.

From and after the effective date of the ordinance codified in this chapter, there is hereby levied and there shall be collected from every operator or proprietor or proprietor’s agent or manager in the city of Roslyn the fees or taxes for the activities hereinafter set out irrespective of whether such activities shall be legal or illegal under the laws of the state of Washington or any subdivision thereof; provided, however, nothing in this chapter shall be construed to legalize any activity now or hereafter declared to be in violation of the laws of the state of Washington or any subdivision thereof, but the illegality of any such activity shall not be a defense or bar to the collection of any tax imposed thereon by this article. If any activity could be construed to fall under both a general category and a specific category under this article, it shall be taxed under the specific category. The taxes hereinafter imposed in this article shall not be in lieu but shall be in addition to taxes imposed by other applicable articles of this chapter. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 531 § 3.2, 1976; Ord. 526 § 3.2, 1976.]

5.05.230 Amusement tax or fee – Amount.

The taxes to be paid under this chapter shall be paid annually in advance between the first day of January and the last day of February of every year, to the city clerk, and shall be as follows:

A. Each music machine: $12.00 per calendar year.

B. Each nickel machine: $20.00 for each calendar year.

C. Each multiple coin machine: $25.00 for each calendar year.

D. Each skill table: $12.00 for each calendar year.

E. Each shuffle board: $20.00 for each calendar year.

F. Billiard, pool or card tables: $12.00 per calendar year for each club or place of business (and not for each billiard, pool or card table).

G. Pinball machine: $12.00 for each calendar year.

In the event the operation or display of any machine or device subject to the tax imposed by this article begins during the first six months of any calendar year, the entire tax imposed hereunder shall apply without proration, but if the operation or display thereof begins during the last six months of any calendar year, one-half of the tax imposed hereunder shall apply without further proration. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 687, 1991; Ord. 531 § 3.3, 1976; Ord. 526 § 3.3, 1976.]

5.05.240 Tags.

Before any of such tables, machines, devices, boards or things are displayed for public use, the said taxes shall be paid to the city clerk and the city clerk shall furnish the taxpayer with a sticker or tag which shall bear the description and location of such machine, table, device, board or thing, the name of the operator responsible for the same, the tax paid, and the date of expiration of the tax period paid, and shall be signed by the city clerk. It shall be unlawful for any social club, social organization, person, operator, group, firm, corporation, owner or proprietor of any establishment, or the agent thereof, to display or install for use, play or operation by its members or by the public, in the city of Roslyn, any such machine, device, table, board or thing, unless such sticker or tag is first attached thereto, and the tax is paid prior thereon. The city police shall enforce payment of said taxes. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 531 § 3.4, 1976; Ord. 526 § 3.4, 1976.]

5.05.250 Inspection by law enforcement officers.

All law enforcement officers of the city of Roslyn shall have full and free access to any and all establishments or places operating or offering for operation any of such machines, devices, tables, boards or things, for the purpose of inspecting the same and to enforce the laws and preserve law and order. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 531 § 3.5, 1976; Ord. 526 § 3.5, 1976.]

5.05.260 Hours.

Any premises upon which any of the machines or other devices are located shall close at 2:00 a.m. on each day of the week and shall not open earlier than 6:00 a.m. of each day. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 531 § 3.6, 1976; Ord. 526 § 3.7, 1976.]

Article IV. Entertainment

5.05.270 License required.

No person, firm or corporation operating or conducting a place of business in the city of Roslyn, Washington, wherein alcoholic beverages are sold, offered at or exposed for sale, shall offer or permit exhibitions, dancing, live music, singing, live shows, movies, or any similar cabaret-type entertainment without first obtaining directly from the city and keeping in effect a license authorizing such entertainment. The license required by this article is separate from, and in addition to, the general business licenses otherwise issued under this chapter. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 531 § 4.1, 1976; Ord. 526 § 4.1, 1976.]

5.05.280 License application.

To obtain a license, every such person, firm or corporation must submit an application therefor to the city clerk, together with payment of an annual fee or tax of $25.00. Such application and payment shall be made during the period of the first day of January through and including the last day of February of every year, or immediately thereafter if commencing to operate after the last day of February, except that for the year 1976 only, such application and payment shall be made on or before the last day of March, 1976. The application shall state the name, age, business address, residence address, form of business (whether individual, partnership or corporation), the nature and date and place of all criminal convictions, the name and address of each court in which convicted, amount of experience in the business, the type or types of entertainment to be offered or allowed, and a general description of the business premises showing its suitability for the purpose. Where applicable, the information shall be furnished for each partner, and for each corporate officer and major shareholder. The first application shall be submitted to the city council, which shall determine whether the license shall issue; if approved, the city clerk shall issue the license. A new license and annual fee or tax of $25.00 shall be required for each calendar year. Once a license is issued, annual renewal licenses shall be issued by the clerk upon submission of application and payment of said fee or tax, unless the application indicates a major change of circumstances, in which case it shall be submitted to the council for approval before a renewal license is issued. No license granted under this article shall be transferred to a new owner; any new owner of a business subject to this article shall submit a new application for a new license with the full fee or tax imposed by this article. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 531 § 4.2, 1976; Ord. 526 § 4.2, 1976.]

5.05.290 Inspection by law enforcement officers.

All licensed premises and all rooms thereof must be open to and available for inspection by any city of Roslyn law enforcement officer and by any fire chief of said city, at all reasonable times, which times must include but shall not be limited to the periods during which the premises are open for business. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 531 § 4.3, 1976; Ord. 526 § 4.3, 1976.]

5.05.300 Prohibitions.

Intoxicating liquors may be sold in this city subject to applicable federal and state laws and regulations and city ordinances; provided, no intoxicating liquors shall be sold, given, delivered or made available to any minor nor to any person adjudged a habitual drunkard, nor to any person visibly intoxicated; and further provided, no intoxicating liquors shall be sold nor shall premises be open for sale of intoxicating liquor on any day of the week between the hours of 2:00 a.m. and 6:00 a.m. Owners and/or operators of premises where intoxicating liquors are sold shall be responsible for maintaining order and decency on the premises. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 920 § 1, 2001; Ord. 531 § 4.4, 1976; Ord. 526 § 4.4, 1976.]

5.05.310 Revocation, forfeiture or nonrenewal of licenses.

The city council may for any good reason or cause revoke and forfeit any license issued hereunder or refuse to renew such license. The following are several and separate grounds for revocation and forfeiture of the license: judgment of any court convicting the licensee of any crime; keeping a disorderly premises; or violation of any provision of this chapter. This list of grounds is not exclusive. Before revocation and forfeiture of any license, the licensee shall have the opportunity of a hearing before the city council. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 531 § 4.5, 1976; Ord. 526 § 4.5, 1976.]

5.05.320 In addition to other fees or taxes.

The fees or taxes imposed and the licenses required under this article shall be in addition to the other business fees or taxes and licenses required by this chapter. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 531 § 4.6, 1976; Ord. 526 § 4.6, 1976.]

5.05.330 Proration.

When the application of this article to any business commences during the last six months of any calendar year, one-half of the fee or tax imposed hereunder shall be paid, without further proration; otherwise the full fee or tax shall be paid. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 531 § 4.7, 1976; Ord. 526 § 4.7, 1976.]

Article V. Solicitors

5.05.340 Definitions.

A “solicitor,” within the meaning of this chapter, is defined to be any person who goes from house to house, or from place to place, in the city of Roslyn, Washington, selling or taking orders for, or offering to sell or take orders for, goods, wares or merchandise, in the future or for making, manufacturing or repairing of any article for future delivery, and who demands, accepts or receives payment or deposit of money in advance of future delivery. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 531 § 5.1, 1976; Ord. 526 § 4.1, 1976.]

5.05.350 License required.

It shall be unlawful for any person to act as a solicitor, within the meaning and application of this chapter, without first securing a license from the city clerk of Roslyn so to do. The license required by this article is separate from, and in addition to, the general business licenses otherwise issued under this chapter. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 531 § 5.2, 1976; Ord. 526 § 5.2, 1976.]

5.05.360 License application and bond.

Any person desiring a license to engage as a solicitor within the city of Roslyn shall make application therefor to the city clerk on forms to be provided, stating the name and address of the applicant, the name and address of the person, firm or corporation which he represents, and the kind of goods offered for sale, or the kind of service to be performed. Such application shall be accompanied by a bond in the penal sum of $500.00, executed by a surety company or by two responsible free holders residing in the city of Roslyn (or in lieu thereof, a cash bond of equal amount), conditioned upon the making of final delivery of the goods ordered, or service to be performed, in accordance with the terms of this chapter, or failing therein that the advance payment on such order be refunded. Any person aggrieved by the action of any such solicitor shall have the right of action on the bond for the recovery of money or damages, or a cash deposit; such deposit shall be retained by the city of Roslyn for a period of 90 days after the expiration of any such license, unless sooner released by the city council. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 531 § 5.3, 1976; Ord. 526 § 5.3, 1976.]

5.05.370 License fee or tax.

The license fee or tax for solicitors shall be in writing, in duplicate, stating the terms thereof and the amount paid in advance, and one copy shall be given to the purchaser. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 531 § 5.4, 1976; Ord. 526 § 5.4, 1976.]

Article VI. Exhibitions

5.05.380 License required.

It shall be unlawful for any person, persons, company, corporation or association to operate a circus, a dog or pony show, a carnival, a show, an exhibition, a lawful game or any business or activity incident thereto, including but not limited to a concession, within the city limits of the city of Roslyn, Washington, without first having procured directly from the city a license thereof, after having paid in advance a license fee or tax as established by resolution of city council. The license required by this article is separate from, and in addition to, the general business licenses otherwise issued under this chapter. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 992 § 2, 2006; Ord. 531 § 6.1, 1976; Ord. 526 § 6.1, 1976.]

5.05.390 In lieu of other fees or taxes under this chapter.

The fees or taxes imposed and the license required under this article shall be in lieu of, and not in addition to, the business fees or taxes and licenses which may be required by Articles I or IV of this chapter. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 531 § 6.2, 1976; Ord. 526 § 6.2, 1976.]

5.05.400 Cleanup deposit.

In addition to the license fees listed above, each licensee shall deposit, at the time of payment of the license fee, the sum, as established by resolution of city council, to guarantee the proper disposal of all rubbish, trash, and every other type of material deposited on the streets of the city or upon the grounds where the exhibition is held. If the cleanup is inadequate in the discretion of the city, the city will arrange for site cleanup and charge the cost thereof against the deposit. If any balance remains, it will be returned to the licensee. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 992 § 3, 2006.]

Article VII. Penalty for Violation

5.05.410 Violation – Penalty.

Any person violating any provision of this chapter shall be guilty of a misdemeanor and shall be punished by a fine of not more than $1,000, or a jail sentence of not more than 90 days, or by both such fine and jail sentence. Where a violation is for nonpayment of a required fee or tax imposed by this chapter, the above penalty shall be in addition to the unpaid fee or tax, together with interest thereon at the rate of 10 percent per annum from the date it was due until paid, which tax or fee and interest shall be paid by the violator in addition to any fine and/or jail sentence imposed. [Ord. 1183 § 1 (Exh. A), 2021; Ord. 1075 § 3, 2011; Ord. 531 § 7.1, 1976; Ord. 526 § 7.1, 1976.]