Chapter 5.25
BUSINESS LICENSING
Sections:
5.25.050 Business license required – Application – Fees – Display – Not transferable.
5.25.060 Business license renewal – Penalties.
5.25.070 License fee additional to others.
5.25.090 Violations – Penalties.
5.25.110 Duties of the town clerk.
5.25.120 Business Licensing Service partnership.
5.25.010 Purpose and title.
The provisions of this chapter shall be an exercise of power of the town to license for the purpose of revenue and regulation. This chapter shall be entitled “Business Licensing.” (Ord. 784 § 1(F), 2022; Ord. 744 § 1(A), 2018; Ord. 334 § 1, 1988)
5.25.020 Scope.
All persons who engage in business activities or occupations within the corporate limits of the town of Twisp 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 provisions of another ordinance of the town or unless specifically exempted by the provisions hereof. (Ord. 784 § 1(F), 2022; Ord. 334 § 2, 1988)
5.25.030 Definitions.
The following definitions shall apply to this chapter unless the context of the chapter shall indicate otherwise:
(1) “Business license” means a license or permit issued by the town to a person, allowing the person to engage in business activities or occupations within the town in accordance with the provisions of this chapter.
(2) “Engaging in business” or “engage in business activities or occupations” 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.
(3) This section sets forth examples of activities that constitute engaging in business in the town, 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 town 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” or “engage in business activities or occupations” in subsection (2) of this section. If an activity is not listed, whether it constitutes engaging in business or to engage in business activities or occupations in the town shall be determined by considering all the facts and circumstances and applicable law.
(4) Without being all-inclusive, any one of the following activities conducted within the town by a person 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, for the production of income, permanently or temporarily located in the town.
(b) Owning, renting, leasing, using, or maintaining an office, place of business, or other establishment in the town.
(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 town, 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.
(q) Home business as authorized under TMC 18.20.070, as amended.
(5) “Home business” shall have the same meaning as set forth in TMC 18.10.080, as amended.
(6) “Person” means one or more natural persons of either sex, corporations, partnerships, limited liability companies, associations or other entities capable of having an action at law brought against such entity.
(7) “Business Licensing Service” or “BLS” means the office within the Washington State Department of Revenue providing business licensing services to the town. (Ord. 784 § 1(F), 2022; Ord. 744 § 1(B), 2018; Ord. 334 § 3, 1988)
5.25.040 Exemptions.
(1) To the extent set forth in this section, the following persons and businesses are exempt from the registration, license and license fee requirements as outlined in this chapter: any person or business whose annual value of products, gross proceeds of sales, or gross income of the business in the town is equal to or less than $2,000 and who does not maintain a place of business within the town. The exemption does not apply to regulatory license requirements or activities that require a specialized permit or license.
(2) 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 town 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 director 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 town.
(e) Attending, but not participating in, a “trade show” or “multiple vendor events.” Persons participating at a trade show shall review the town’s trade show or multiple vendor event ordinances.
(f) Conducting advertising through the mail.
(g) Soliciting sales by phone from a location outside the town.
(h) Fundraising activities carried on by religious, charitable, benevolent, fraternal or social organizations.
(i) Garage and yard sales provided they are limited to a maximum of four days in length in any one instance and a limit of two per location per year, and are not conducted by a compensated auctioneer.
(j) Any instrumentality of the United States, state of Washington, or any political subdivision thereof, with respect to the exercise of governmental functions.
(k) Any special event sponsored by the town.
(l) Any person engaging in business as a participant in an organized farmer’s market, conducted on Saturdays between 9:00 a.m. and 12:00 noon.
(m) Home day-care facilities and day-care activities conducted in private residences.
(3) A seller located outside the town merely delivering goods into the town 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 town. Such activities do not include those in subsection (2) of this section.
The town 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. (Ord. 784 § 1(F), 2022; Ord. 744 § 1(C), 2018; Ord. 334 § 4, 1988)
5.25.050 Business license required – Application – Fees – Display – Not transferable.
(1) It is unlawful for any person to engage in business activities or occupations in the town without having first obtained a business license from the town, and having paid such application fees and business license fees as determined and set by resolution of the town council of the town of Twisp.
(2) Application for a business license is made through the Business Licensing Service (BLS) and must include all information required for each license requested, the total fees due for all licenses, and the application handling fee required by RCW 19.02.075.
(a) The BLS will make the applicant’s information available to the town for review and determination whether to allow issuance of the license.
(b) Upon the town’s approval of the application, the BLS will issue the license to the applicant.
(3) Each license must at all times be conspicuously displayed in the place of business for which it is issued.
(4) The business license is personal and nontransferable. No person may allow any other person for whom a separate license is required to operate a business under or display his license, nor may a person operate a business under or display the license of another person.
(a) If a person wishes to relocate a business within the town they must notify the BLS sufficiently prior to the change to allow the town to review and approve the new location. Business may not commence at the new location until approved by the town. A change of location may require submitting a new application for license.
(b) In the event of the sale of a business the new owner must obtain their own business license as provided for in this chapter. Business may not commence in the town under the acquired business until the license has been approved by the town. (Ord. 784 § 1(F), 2022; Ord. 744 § 1(D), 2018; Ord. 609 § 1(A), 2009; Ord. 334 § 5, 1988)
5.25.060 Business license renewal – Penalties.
The business license expires on the date established by the Business Licensing Service (BLS) and must be renewed on or before that date to continue to engage in business in the town after that date.
(1) Application for renewal of the license is made through the BLS and must include all information required for renewal of each license involved, the total fees due for all licenses, and the renewal application handling fee required by RCW 19.02.075.
(2) The license term and respective fee amount may be prorated as needed to synchronize the license expiration with the expiration of the business license account maintained by the BLS.
(3) Failure to complete the license renewal by the expiration date will incur the late renewal penalty required by RCW 19.02.085 in addition to all other fees due.
(4) Failure to complete the renewal within 120 days after the expiration date will result in the cancellation of the license, and will require obtaining a new business license as provided for in this chapter to continue to engage in business in the town. The town is authorized to require payment of all past due amounts prior to approving the new license.
(5) In addition to all other fees and penalties prescribed in this chapter, the town may also assess and collect a late penalty in the amounts of: for delinquencies of one to 30 days, $10.00, and for delinquencies greater than 30 days, $25.00. (Ord. 784 § 1(F), 2022; Ord. 719 § 1, 2017; Ord. 334 § 6, 1988)
5.25.070 License fee additional to others.
Any business license fee levied shall be additional to any license fee or tax imposed or levied under any law or any other ordinance of the town of Twisp, except as otherwise expressly provided herein. (Ord. 784 § 1(F), 2022; Ord. 744 § 1(E), 2018; Ord. 334 § 7, 1988)
5.25.080 Tax constitutes a debt.
Repealed by Ord. 744. (Ord. 334 § 8, 1988)
5.25.090 Violations – Penalties.
Any person who violates the provisions of this chapter is guilty of a civil infraction for each day during which the person is engaging in business in such violation, and any person who fails or refuses to pay the license fee or any part thereof on or before delinquency will be deemed to be operating without a business license to do so. Each violation of this chapter is punishable by a civil penalty of not more than $250.00 for each such violation. Each day that the violation occurs will be deemed to be a separate offense. (Ord. 784 § 1(F), 2022; Ord. 744 § 1(F), 2018; Ord. 334 § 9, 1988)
5.25.100 Business license fee – Payable when.
Repealed by Ord. 784. (Ord. 768 § 1, 2021; Ord. 744 § 1(G), 2018; Ord. 719 § 2, 2017; Ord. 334 § 10, 1988)
5.25.110 Duties of the town clerk.
(1) The town clerk shall keep full and accurate records of all funds received and disbursed under the provisions of this chapter. Upon the receipt of any license fees and/or penalties collected under the provisions of this chapter, the same shall be deposited in the current expense fund of said town.
(2) It shall be the duty of the town clerk to notify the chief of police in the event that any business is conducted without first obtaining the license and paying the fee herein required and the chief of police shall then be required to enforce the provisions of this chapter and the collection of the fees herein provided. It shall be the further duty of the chief of police to make timely inspections to determine whether licenses have been obtained and to see that the same are conspicuously displayed. (Ord. 784 § 1(F), 2022; Ord. 334 § 11, 1988)
5.25.120 Business Licensing Service partnership.
The town clerk is directed and authorized to undertake all necessary and appropriate steps to accomplish a business licensing partnership between the town and the Business Licensing Service in accordance with state law and coordination provided by the Business Licensing Service. (Ord. 784 § 1(F), 2022; Ord. 759 § 1, 2020)