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his/her business license.No person may operate under or display a business license <br /> issued by the city to another taxpayer. <br /> E. License Fees. <br /> 1. Registration Fee. A registration fee of seventy-five dollars ($75.00)will be <br /> due at the time of filing an application for a business license. If the application for a <br /> business license is filed between July 1 and December 31,the registration fee will be <br /> thirty-seven and one-half dollars($37.50). <br /> 2. Additional Location Fee. For each additional location at which a taxpayer <br /> transacts business, the taxpayer will pay a fee of twenty dollars ($20.00)per year at the <br /> time of registration. If the application for an additional location is filed between July 1 <br /> and December 31,the additional location fee will be ten dollars($10.00). <br /> 3. Renewal Fee. A renewal fee will be due prior to January 1 of each year. <br /> For businesses with a gross income of less than twenty thousand dollars ($20,000.00)in <br /> the preceding year,the annual renewal fee is twenty-five dollars($25.00). For businesses <br /> with a gross income of twenty thousand dollars ($20,000.00) or more in the preceding <br /> year,the annual renewal fee is seventy-five dollars($75.00). The renewal fee for each <br /> additional location will be twenty dollars($20.00). <br /> • <br /> 4. Fee Adjustment.Prior to mailing renewal notices,but no later than <br /> December 31,2014, and annually thereafter,the office of the clerk shall administratively <br /> adjust the fees provided for herein in an amount equal to the annual change in the June to <br /> June Consumer Price Index(CPI-U)(1982-84=100) for the Seattle-Tacoma-Bremerton <br /> area as published by the United States Department of Labor(CPI).To calculate the <br /> adjustment,the current rate will be multiplied by one plus the annual change in the CPI. <br /> If the annual change in CPI is negative,no adjustment shall be made for the year. The <br /> amount of the fees so calculated will be rounded to the nearest whole dollar. <br /> F. License Renewal.Prior to January 1_of each year, a taxpayer desiring to renew its <br /> license must submit a renewal form and the renewal fee to the office of the clerk. The <br /> renewal form must indicate any changes to the taxpayer's name,location, or character of <br /> business, or affirm that there have not been any changes.Any taxpayer failing to make <br /> payment on or r prior to January 1 will be subject to penalties in the following amounts: <br /> 1. Ten percent(10%) of the current renewal fee, as adjusted in Subsection <br /> E.4.,if the payment is not received on or before the last day of the month following the <br /> • expiration date. <br /> 2. Twenty percent(20%)of the current renewal fee, as adjusted in <br /> Subsection E.4.,if the payment is not received on or before the last day of the-second <br /> month following the expiration date. <br /> 3. All business licenses issued subsequent to the initial license period will be <br /> deemed renewal licenses if there has been no discontinuance of the taxpayer's operations <br /> or activities.Nonpayment by.the taxpayer of taxes or business license fees when due <br /> Page 3 of 7 <br /> 14 <br />