2016/05/18 Council Agenda Packet

Il 3. Renewal Fee. A renewal fee will be due prior to January 1st of each year. For businesses located outside the city limits of Everett with total a -world-wide gross income of less than twenty thousand dollars in the first three quarters of the year preceding the license year, plus the fourth quarter of the year prior to the preceding year, the annual renewal fee is twenty-five dollars. For businesses located within the city limits of Everett with total world-wide gross income of less than twenty thousand dollars in the first three quarters of the year preceding the license year, plus the fourth quarter of the year prior to the preceding year, the annual renewal fee is ten dollars. For all businesses with totala world-wide gross income of twenty thousand dollars or more in the first three quarters of the year preceding the license year, plus the fourth quarter of the year priorto the preceding year, the annual renewal fee is seventy-five dollars. The renewal fee for each additional location will be twenty dollars. Measurement period example: License Year Gross Earnings Measurement Period 4th Quarter 2015 2017 3`d Quarter 2016 2nd Quarter 2016 1St Quarter 2016 4. Fee Adjustment. The ' 119tiCeS, but no later thall Decembei: 31, 2014, and annui�- F+ r +h office of the clerk shall administratively adjust the fees provided for herein annualIV in an amount equal to the annual change in the June to June Consumer Price Index (CPI -U) (1982-84=100) for the Seattle -Tacoma -Bremerton area as published by the United States Department of Labor (CPI) compounded from the base year of 2015. -To calculate the adjustment, the grate established in Section 3.19.030 E.3. will be multiplied by one plus the compounded annual change in the CPI between the current year and 2015. If the annual change in CPI is negative, no adjustment shall be made for the year. The amount of the fees so calculated will be rounded to the nearest whole dollar. F. License Renewal. Prior to January 1st of each year, a taxpayer desiring to renew its license must submit a renewal form and the renewal fee to the office of the clerk. The renewal form must indicate any changes to the taxpayer's name, location, or character of business, or affirm that there have not been any changes. Any taxpayer failing to make payment on or prior to January 1st will be subject to penalties in the following amounts: 1. Ten percent of the current renewal fee, as adjusted in subsection (E)(4) of this section, if the payment is not received on or before the last day of the month following the expiration date. 2. Twenty percent of the current renewal fee, as adjusted in subsection (E)(4) of this section, if the payment is not received on or before the last day of the second month following the expiration date. 3. All business licenses issued subsequent to the initial license period will be deemed renewal licenses if there has been no discontinuance of the taxpayer's operations or activities. Nonpayment by the taxpayer of taxes or business license fees when due during the term of any license will constitute grounds for revocation of, or the refusal to renew, said license. (Ord. 3385-14 § 1, 2014: Ord. 2809-04 § 1 (part), 2004) 47