This title is an exercise of the City's police power for the protection of the public health, safety and welfare of the residents and visitors of Port Angeles.

(Ord. No. 3737, § 1, 11/6/2024)

This Chapter applies to businesses in the City that are required to obtain a business license.

(Ord. No. 3737, § 1, 11/6/2024)

Responsibility for compliance with this title rests with license applicants, business owners and operators, and their agents. No action, inaction, or issuance of any license pursuant to this title creates a duty by the City of Port Angeles to indemnify a business licensee for any wrongful acts against the public, or to guarantee the quality of goods, services, or expertise of a licensee, or to otherwise shift responsibility from the applicant, licensee, or operators to the City of Port Angeles for compliance with this title.

(Ord. No. 3737, § 1, 11/6/2024)

The following definitions apply to this title, unless the context indicates otherwise:

"Business" means a profession, trade, occupation, or activity carried on for a livelihood or engaged in with the object of gain, benefit, or advantage to the participant or to another person or class, directly or indirectly, for profit, but excludes the following:

1.

Municipal, state, or federal agencies and employees of such agencies;

2.

A person employed by a person engaged in business in the city, if the employer is licensed pursuant to this chapter to conduct a business in the city; and

3.

A person transacting and carrying on a business that is exempt from city licensure under federal or state constitutions, or other law.

"Business license" means a general business license and a regulatory permit required by this title.

"Business Licensing Service" or "BLS" mean the office within the Washington State Department of Revenue providing business licensing services to the City of Port Angeles.

"Employee" means and includes each of the following:

1.

Any person employed at any business who performs any part of their duties within the City of Port Angeles or reports from a location within the City's corporate limits; and

2.

Any person who is on the business's payroll, and includes all full-time, part-time, and temporary employees or workers; and

3.

Owners, officers, managers, and partners; and

4.

Any other person who performs work, services or labor at the business including, but not limited to, family members, regardless of whether they receive a wage from the business; and

5.

Self-employed persons, sole proprietors, owners, officers, managers, and partners; and

6.

Any other person who performs work, services, or labor at the business, including an independent contractor who may be exempt from requirements to have a separate City of Port Angeles business license.

"Engaging in business" means the same as defined in PAMC 5.06.040.

"General business license" means a license, other than a regulatory permit, provided for by chapter 5.06 PAMC.

"Regulatory permit" means a permit, other than a general business license, required for certain types of businesses that a city has determined warrants additional regulation.

"Unified Business Identifier" or "UBI" means the statewide common business identification number issued through the Washington State Department of Revenue and assigned to each unique business entity in the state of Washington.

(Ord. No. 3737, § 1, 11/6/2024)

A.

It is unlawful to conduct, maintain, operate, or engage in any business within the City without first applying for and obtaining a business license, or renewing an existing license, and paying the fee(s) as prescribed in the City's Master Fee Schedule, unless exempted in this title.

B.

A business license is in addition to any other licenses or permits required by any other section of this Code or by State or Federal laws.

C.

No person may engage in business within the City under another person's license, and no person may allow another person to engage in business within the City under their license.

D.

Licenses must be displayed at each business location so as to be viewable by the public unless the licensee has no permanent place of business. In such case, the license must be carried by licensee or attached to and conspicuously displayed on any personal property which is an integral part of the business. Business licenses must be produced for inspection upon the request of any authorized City official.

E.

No business license issued under this title is transferable or assignable. In the event of the sale of a business, the new owner is required to apply for and obtain a license for the duration of the license period, prior to conducting business in the City.

F.

A business license will only be issued provided the building, structure, operation, or location of the business for which the license is sought complies with the requirements or standards of the PAMC.

G.

If an applicant seeks a business license for a business to be located in a building or structure for which a building or land use permit is required to operate the business as proposed, whether as a newly constructed or a remodeled building or structure, the permit process, including final inspections/issuance of occupancy permits, must be completed prior to issuance of a business license.

H.

If a business will be located in a building or structure for which no building or land use permit is required to operate the business as proposed, the building department may require the business premises to be inspected for compliance with life-safety codes if the building or structure will be accessible by customers or the general public. If the inspection reveals outstanding code violations, the business license will not be issued until all life and safety code violations are resolved.

(Ord. No. 3737, § 1, 11/6/2024)

A.

This section applies to all businesses required to obtain a regulatory permit, in addition to any requirements set forth in this title.

B.

Application.

1.

Each applicant for a regulatory permit must submit the application fee if required and a written application to the Community and Economic Development Department, containing the following:

a.

Applicant name and address;

b.

If the applicant is an entity, the names and addresses of the officers and directors;

c.

Name of the business;

d.

Business type;

e.

Business address and location; and

f.

Any other information required by this title.

2.

After receipt of a completed application, the Community and Economic Development Department will review and route the application to other city departments, as applicable, and, except as otherwise provided, issue or deny the regulatory permit within 15 working days.

3.

Nothing in this title prevents the Community and Economic Development Department or any other authorized City official from requiring additional information from the applicant to ascertain whether the applicant is, or will be, in compliance with all City ordinances or State laws.

C.

Renewal. Regulatory permits must be renewed each year. Failure to renew a regulatory permit and pay the fee if required prior to the expiration date will result in the permit becoming null and void. The applicant must submit the application 60 days prior to the existing permit's expiration. The City is not responsible for informing the applicant of the permit expiration.

D.

Term. All regulatory permits, unless otherwise provided, are for a period of one year, beginning March 1st of each year and terminating the last day of February.

(Ord. No. 3737, § 1, 11/6/2024)

A.

The Community and Economic Development Department will deny any application for or renewal of a business license under the following circumstances:

1.

The applicant or licensee is in default of any fee, charges or amounts due and payable to the City of Port Angeles related to the business.

2.

The license was procured by fraud or by a false or misleading representation of fact in the application, or in any report or record required to be filed with the Community and Economic Development Department.

3.

The applicant or licensee, or their employee, agent, partner, director, officer, or manager has repeatedly violated any provision of the PAMC related to the business after having received notice of such violation.

4.

The licensee, or their employee, agent, partner, director, officer, or manager has knowingly violated any provisions of the PAMC related to the business or this title, or has knowingly permitted, failed to prevent, or has otherwise allowed a violation of the PAMC to occur on the business premises.

5.

Conduct of the business would be in violation of any local, state, or federal law, rule or regulation prohibiting the conduct of that type of business.

6.

The building, structure, equipment, operation, or location of the business for which the license was issued does not comply with the requirements or standards of the PAMC.

7.

The property at which the business is located has been determined by a court to be a chronic nuisance property, a violation notice and order for a chronic nuisance property has been issued and not timely remedied or appealed, or the City's Hearing Examiner has determined the property to be a chronic nuisance property.

B.

The Community and Economic Development Department, will issue a written denial notice to the applicant containing the reason for denial, citation to the applicable code, ordinance or statute supporting the denial, and information regarding the right to appeal.

(Ord. No. 3737, § 1, 11/6/2024)

The fees required by this title are set forth in the City's Master Fee Schedule. All fees are nonrefundable, regardless of whether the business operates for the entire calendar year, or whether the business license or renewal is denied, revoked, withdrawn, or suspended.

(Ord. No. 3737, § 1, 11/6/2024)

In case a business is transacted at two or more separate locations within the City, CED will issue a separate certificate for each location at which business is transacted, and no fee shall be required for such additional certificates.

(Ord. No. 3737, § 1, 11/6/2024)

Editor's note— Ord. No. 3737, § 1, adopted Nov. 6, 2024, set out provisions regarding "same business—multiple locations" intended for use as 5.04.140. In order to preserve the style of this Code, and at the editor's discretion, these provisions have been included as 5.04.090.

A.

Unless such disciplinary measures for a given profession, vocation, or occupation are solely within the jurisdiction of the State, the City Manager is authorized to suspend or revoke the business license of any person, when the licensee, permittee, or their employee, agent, partner, director, officer, or manager:

1.

Is in default of any fee, charge, or amount due and payable to the City of Port Angeles related to the business.

2.

The license was procured by fraud or by a false or misleading representation of fact in the application, or in any report or record required to be filed with the Community and Economic Development Department.

3.

The licensee, his or her employee, agent, partner, director, officer, or manager has on more than two occasions violated any provision of the PAMC related to the business after having received notice of such violation.

4.

The licensee, his or her employee, agent, partner, director, officer, or manager has knowingly violated any provisions of any chapter of the PAMC related to the business or this title, or has knowingly permitted, failed to prevent, or has otherwise allowed a violation of any of the provisions of any chapter of the PAMC to occur on his or her business premises.

5.

Conduct of the business would be in violation of any local, state, or federal law, rule or regulation prohibiting the conduct of that type of business.

6.

The building, structure, equipment, operation, or location of the business for which the license was issued does not comply with the requirements or standards of the PAMC.

7.

The property at which the business is located has been determined by a court to be a chronic nuisance property, a violation notice and order for a chronic nuisance property has been issued and not timely remedied or appealed, or the City's Hearing Examiner has determined the property to be a chronic nuisance property.

B.

The Community and Economic Development Department must secure the license and issue a written notice to the licensee containing the reason for suspension or revocation, citation to the applicable code, ordinance, or statute supporting the suspension or revocation, and information regarding the right to appeal.

C.

It is unlawful to conduct business after a notice of suspension or revocation has been issued.

(Ord. No. 3737, § 1, 11/6/2024)

No person or business may reapply for a business license merely by renaming the business. The denial, suspension, or revocation of a license applies to any business entity, regardless of its name, that is operating under the same ownership and/or management and engages in substantially the same type of business enterprise as that of a business that has been previously denied a license or has had its license suspended or revoked under this chapter within a year of such application for a license.

(Ord. No. 3737, § 1, 11/6/2024)

A.

Any applicant denied a business license and any licensee who had a business license suspended or revoked by the City Manager may file an appeal to the Hearing Examiner within 15 days following receipt of the notice of the denial, suspension, or revocation by submitting a written notice of appeal to the City Clerk. The notice of appeal must state the grounds for appeal, including a detailed explanation of why the decision to deny, suspend or revoke was incorrect, and must be accompanied by an appeal fee as set forth in the City's Master Fee Schedule. A timely notice of appeal stays the effect of the notice of denial, suspension, or revocation until the City's Hearing Examiner issues a written decision on the appeal.

B.

The appeal hearing will be conducted no later than 90 days from the date of the notice of appeal, unless the appellant agrees to an extension or as otherwise ordered by the Hearing Examiner for good cause. Notice of the hearing including the date, time and location of the hearing will be provided to the appellant in accordance with PAMC 5.04.130.

C.

The Hearing Examiner will hold a hearing at which the appellant and the City may present testimony and evidence regarding the appeal.

D.

The hearing will be de novo. The Hearing Examiner's decision is based upon a preponderance of the evidence, and the appellant bears the burden of proof. The Hearing Examiner may affirm, reverse, or modify the Community and Economic Development Department's or City Manager's decision.

E.

Within 30 business days of the hearing, the Hearing Examiner will issue a written decision.

(Ord. No. 3737, § 1, 11/6/2024)

Any written notice required by this title to be given to any licensee or applicant will be sent by certified mail and/or hand delivered to the licensee's or applicant's address as shown on the license application. Notice is deemed received by the applicant or licensee upon hand delivery, or three business days after mailing, whichever occurs first.

(Ord. No. 3737, § 1, 11/6/2024)

Except as otherwise provided, any person violating this title is subject to issuance of a civil violation and a fine as set forth in Chapter 2.90 PAMC.

(Ord. No. 3737, § 1, 11/6/2024)

This chapter is an exercise of the police power of the City and is necessary for the protection of the public health, safety, and welfare of the citizens of Port Angeles, through the regulation of businesses within the City. The provisions of this chapter are deemed an exercise of the power of the City to license, for revenue, the privilege of engaging in business within city limits.

Unless otherwise stated, the provisions of Chapter 5.04 PAMC apply also to this chapter.

(Ord. No. 3737, § 1, 11/6/2024)

A.

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.

B.

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 minimums 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 1. of this section. If an activity is not listed, whether it constitutes engaging in business in the City must be determined by considering all the facts and circumstances and applicable law.

C.

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.

1.

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.

2.

Owning, renting, leasing, using, or maintaining, an office, place of business, or other establishment in the City.

3.

Soliciting sales.

4.

Making repairs or providing maintenance or service to real or tangible personal property, including warranty work and property maintenance.

5.

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.

6.

Installing, constructing, or supervising installation or construction of, real or tangible personal property.

7.

Soliciting, negotiating, or approving franchise, license, or other similar agreements.

8.

Collecting current or delinquent accounts.

9.

Picking up and transporting tangible personal property, solid waste, construction debris, or excavated materials.

10.

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.

11.

Rendering professional services such as those provided by accountants, architects, attorneys, auctioneers, consultants, engineers, professional athletes, barbers, baseball clubs and other sports organizations, chemists, consultants, psychologists, court reporters, dentists, doctors, detectives, laboratory operators, teachers, veterinarians.

12.

Meeting with customers or potential customers, even when no sales or orders are solicited at the meetings.

13.

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.

14.

Investigating, resolving, or otherwise assisting in resolving customer complaints.

15.

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.

16.

Delivering goods in vehicles owned, rented, leased, used, or maintained by the person or another acting on its behalf.

D.

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 to obtain a business license.

1.

Meeting with suppliers of goods and services as a customer.

2.

Meeting with government representatives in their official capacity, other than those performing contracting or purchasing functions.

3.

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.

4.

Renting tangible or intangible property as a customer when the property is not used in the City.

5.

Attending, but not participating in a "trade show" or "multiple vendor events." Persons participating at a trade show will review the City's trade show or multiple vendor event ordinances.

6.

Conducting advertising through the mail.

7.

Soliciting sales by phone from a location outside the City.

E.

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. of this section.

The

City expressly intends that engaging in business include[s] 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 person benefits from the activity that constituted the original nexus generating contact or subsequent contacts.

(Ord. No. 3737, § 1, 11/6/2024)

A.

No person may engage in any business within City limits, whether located within a commercial or residential zone, without first obtaining and being the holder of a valid and current general business license pursuant to the provisions of this chapter unless otherwise expressly exempt from the license requirement. A home occupation business must comply with all permitting requirements of Chapter 17.17 PAMC in addition to the business license requirement. The license required by this chapter is in addition to any other license, permit, or authorization required by this Code or State or Federal Law.

B.

If a person wishes to change the physical location of their business inside the City, they must inform the Business Licensing Service (BLS) sufficiently before the intended move to allow BLS to notify the City for their review and approval of the new location. Business may not commence at the new location until approved by the City.

(Ord. No. 3737, § 1, 11/6/2024)

The following are exempt from the fee or license requirement of this Chapter, as indicated below:

A.

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 $25,000.00 and who does not maintain a place of business within the city, must submit a business license registration as otherwise required, but be exempted from the City business license fee. The threshold does not apply to regulatory permit requirements or activities that require a specialized permit.

B.

Businesses that have been granted a tax exemption by the federal Internal Revenue Service (IRS) under a provision of 26 USC § 501(c) must obtain a business license from the City but will be exempt from the City's business license fee, provided the business submits a copy of the tax exemption determination letter issued them by the IRS as part of their license application.

1.

Organizations assumed by the IRS to qualify for the tax exemption without having to apply for a determination and for which no determination letter is normally issued, such as religious organizations under 26 USC § 501(c)(3), are fully exempt from the City's license requirement.

2.

Businesses which must provide the tax exemption determination to qualify for the no fee business license under subsection 2. of this section but fail to do so must comply with the full licensing requirements, including paying the full fee.

C.

Persons who must obtain a regulatory permit under any other chapter in this title are not exempt from the general business license requirement.

D.

Persons who must obtain a Short-Term Lodging license under the requirements of Chapters 17.23 and 17.24 PAMC are exempt from the requirements of this title.

(Ord. No. 3737, § 1, 11/6/2024)

A.

Application for a City general business license is made by submitting a business license application to the Business Licensing Service (BLS). The application must include all information required for each license requested, the total license fees due for all licenses, and the application handling fee required by RCW 19.02.075.

B.

The BLS will provide the information from the business license application to the City for review and evaluation whether to approve the application. The duly authorized representative of the City may contact the applicant directly to request any additional information as needed to properly evaluate the application.

1.

If the license application is approved, the City will notify the BLS to issue the license to the applicant.

2.

If the license application is denied, the City will notify the applicant directly. A denied applicant may appeal the decision as provided for in Chapter 5.04 PAMC.

(Ord. No. 3737, § 1, 11/6/2024)

A.

The City's general business license expires on the date established by the Business Licensing Service (BLS) and must be renewed on or before that date to continue engaging in business in the City.

1.

Application for renewal of the general business license is made by submitting a license renewal application to the BLS. The renewal application must include all information required to renew 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 necessary to synchronize the license expiration date 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.

4.

Failure to complete the license renewal within 120 days after the license expiration will result in the cancellation of the license and will require submitting a new application for licensure, as provided in this Chapter, to engage in business in the City. The City may require payment of all past due amounts prior to approving the new application.

B.

A decision to deny the renewal of a general business license may be appealed as provided for in Chapter 5.04 PAMC.

(Ord. No. 3737, § 1, 11/6/2024)

The provisions of this chapter shall be deemed to be an exercise of the power of the City of Port Angeles to license for revenue.

(Ord. 2183 § 1, 1/1/1982.)

A.

After January 1, 1982, no person, firm or corporation shall engage in or carry on any business, occupation, act or privilege for which a tax is imposed by this chapter, without first having obtained, and being made the holder of, a license so to do, to be known as an occupation license.

B.

Each person, firm or corporation required to have a license shall promptly apply to the City Clerk for such license, upon such forms as the Clerk shall prescribe, giving such information as the Clerk shall deem reasonably necessary for the administration and enforcement of this chapter.

C.

Upon his acceptance of such application, the Clerk shall there-upon issue such license to the applicant. Such occupation license shall be personal and nontransferable, and shall be valid as long as the licensee shall continue in the business, and shall continue to comply with the provisions of this chapter.

(Ord. 2183 § 2, 1/1/1982.)

A.

From and after January 1, 2008, there is levied upon, and there shall be collected from, every person, firm or corporation engaged in carrying on telecommunications business for hire or for sale or as a service within or partly within the corporate limits of the City a tax for the privilege of so doing business. Such tax shall be levied at a rate equal to six percent of the total gross operating revenues, as defined in this section, which are derived within the city.

B.

For the purposes of this section, "gross operating revenues" shall not include charges passed on to its subscribers by a telecommunications company pursuant to tariffs required by regulatory order, to compensate for the cost to the company for the tax imposed by this chapter. Gross operating revenue shall also not include any revenues received from interstate tolls derived from the operations of such business within the City.

C.

For the purposes of this chapter, the following terms shall have the meaning ascribed herein:

(1)

"Telecommunications business" means the business of providing telecommunications service.

(2)

"Telecommunications service" means the transmission for rent, sale or lease, or in exchange for other value received, of information in electronic or optical form, including, but not limited to, voice, video or data, whether or not the transmission medium is owned by the provider itself.

(3)

"Telecommunications service" includes telephone services, paging services, personal wireless services and commercial mobile services but does not include cable service or over-the-air broadcasts to the public-at-large from facilities licensed by the Federal Communications Commission or any successor thereto.

(4)

"Telephone business" means the business of providing access to a local telephone network, local telephone network switching service, toll service, cellular telephone services or coin telephone services, providing telephonic, video, data, or similar communications or transmission for hire, via a local telephone network, toll line or channel, cable, microwave or similar communications or transmission system. It includes cooperative or farmer line telephone companies or associations operating an exchange. It also includes personal wireless services providers and commercial mobile services providers to the extent they provide their services via a local telephone network, toll line or channel, cable, microwave or similar communications or transmission system.

"Telephone business" includes interstate service, including toll service, originating from or received on telecommunications equipment or apparatus in Washington State if the charge for the service is billed to a person in this state.

"Telephone business" includes the provision of transmission to and from the site of an internet provider via a local telephone network, toll line or channel, cable, microwave or similar communications or transmission system.

"Telephone business" does not include the providing of competitive telephone service, the providing of cable television service, or the providing of broadcast services by radio or television stations, or the provision of internet service as defined in RCW 82.04.297, including the reception of dial-in connection, provided at the site of the internet service provider.

(5)

"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 Title 80 RCW, and for which a separate charge is made.

(Ord. 3312, 1/1/2008; Ord. 3086, § 2 (part) 1/1/2002; Ord. 2755, 3/26/1993; Ord. 2720 § 1, 11/13/1992; Ord. 2651 § 1, 9/13/1991; Ord. 2183 § 3, 1/1/1982.)

In computing the tax levied under section 5.80.030 there shall be deducted from the gross operating revenues the following items:

A.

Effective January 1, 2002, the amounts of credit losses and uncollectibles actually sustained by the taxpayer;

B.

Amounts derived from transactions in interstate or foreign commerce or from any business which the City is prohibited from taxing under the Constitutions of the United States or the State of Washington;

C.

Amounts derived by the taxpayer from the City.

(Ord. 3338, 1/1/2009; Ord. 3086 § 2 (part), 1/1/2002; Ord. 2720 § 2, 11/13/1992; Ord. 2651 § 2, 9/13/1991; Ord. 2183 § 5, 1/1/1982.)

A.

From and after February 16, 1991, there is levied upon, and there shall be collected from, every person, firm, entity, corporation or public utility district, including the City, engaged in the distribution and sale of electricity within or partly within the corporate limits of the City a tax for the privilege of so doing business. Such tax shall be levied at the rate of six percent of the gross income of such business derived within the City, excluding revenues derived from the sale of electricity for resale.

B.

From and after January 1, 2008 there is levied upon and there shall be collected from, the City's solid waste processing and transport facility utility a tax at the rate of eight percent of the gross income of such utility.

C.

From and after January 1, 2009*, there is levied upon and there shall be collected from, the City's water utility, a tax at the rate of ten percent of the gross income of such utility.

*Date corrected from 2008 to 2009 by codifier.

D.

From and after January 1, 2009*, there is levied upon and there shall be collected from, the City's wastewater utility, a tax at the rate of ten percent of the gross income of such utility.

*Date corrected from 2008 to 2009 by codifier.

E.

From and after January 1, 2008, there is levied upon, and there shall be collected from every person, firm, entity, corporation, or public utility district, including the City, engaged in the solid waste collection or recycling collection business within or partly within the corporate limits of the City a tax for the privilege of so doing business. Such tax shall be levied at the rate of ten percent of the gross income derived from such business within the City. In the event a person, firm, entity, corporation, or district engaged in the solid waste collection or recycling collection business in the City delivers said solid waste or recycling to the City's transfer station, then in calculating the tax imposed in this subsection all charges paid to the City's solid waste processing facility on account of such waste or recycling may be deducted from gross income. The tax imposed in this subsection shall apply only to gross income from single dwellings, multiple dwellings, and commercial buildings as defined in PAMC 13.54.

F.

From and after January 1, 2008, there is levied upon and there shall be collected from, the City's stormwater utility a tax at the rate of eight percent of the gross income of such utility.

G.

For the purposes of this section "gross income" shall have the same meaning as RCW 82.16.010(12), which may be amended from time to time. In computing the Tax Levied - Public Utilities there shall be no deduction from gross income unless explicitly provided for in the RCW or WAC.

(Ord. 3338, 1/1/2009; Ord. 3301, 1/1/2008; Ord. 2941, 12/27/1996; Ord. 2726 § 1, 1/1/1993)

Each taxpayer shall keep records reflecting the amount of his gross operating revenues, and such records shall be open at all reasonable times to the inspection of the City Clerk, or his duly authorized subordinates, for verification of the tax returns or for the fixing of the tax of a taxpayer who shall fail to make such returns.

(Ord. 2183 § 6, 1/1/1982.)

If any person, firm or corporation subject to this chapter fails to pay any tax required by this chapter within 30 days after the due date thereof, there shall be added to such tax a penalty of 18 percent of the amount of such tax; and any tax due under this chapter and unpaid, and all penalties thereon, shall constitute a debt to the City and may be collected by court proceedings, which remedy shall be in addition to all other remedies.

(Ord. 2183 § 7, 1/1/1982)

Any money paid to the City through error or otherwise not in payment of the tax imposed hereby or in excess of such tax shall, upon request of the taxpayer, be credited against any tax due 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. No taxpayer shall be entitled to a refund of tax collected during a prior calendar year.

(Ord. 3338, 1/1/2009; Ord. 2183 § 8, 1/1/1982)

Any person, firm or corporation subject to this chapter who fails or refuses to apply for an occupational license or to make the tax return or to pay tax when due, or who makes any false statement or representation in or in connection with any application for an occupational license or such tax return, or otherwise violates or refuses or fails to comply with this chapter, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be punished by a fine of not to exceed $500.00. Each day's offense shall be deemed a separate violation.

(Ord. 2183 § 9, 1/1/1982)

The City Clerk is authorized to adopt, publish and enforce, from time to time, such rules and regulations for the proper administration of this chapter as shall be necessary, and it shall be a violation of this chapter to violate or to fail to comply with any such rule or regulation lawfully promulgated hereunder.

(Ord. 2183 § 11, 1/1/1982)