Ordinance 2583-02 - Laserfiche WebLink

in bulk and not in the ordinary course of the taxpayer's business, any part of the materials, supplies, merchandise, inventory, fixtures, or equipment of the taxpayer. Any person obligated to fulfill the terms of a contract shall be deemed a successor to any contractor defaulting in the performance of any contract as to which such person is_a surety or guarantor. "Taxpayer." "Taxpayer" means any"person", as herein defined, required to have a business license under this chapter or liable for the collection of any tax or fee under this chapter, or who engages in any business or who performs any act for which a tax or fee is imposed by this chapter. "Taxpayer" does not mean the United States, or any instrumentality thereof, the state of Washington, or any of its political subdivisions or any county or municipality. "Tax year," "taxable year." "Tax year" or "taxable year" means the calendar year. "Treasurer." Treasurer means the treasurer of Everett, a municipal corporation. Section 2.5 Business license requirements. No person, whether subject to the payment of tax or not, shall engage in any business or activity in the city of Everett for which a license fee or tax is imposed by this chapter without having first obtained and being a holder of a valid and subsisting license so to do. This license will be known as a business license and is issued under the provisions of this chapter as hereinafter provided. This license concerns only the requirements as set out in this chapter and does not fall within the requirements and guidelines set out in Chapter 5.04. Section 3. Registration/license certificates. (1) Licensing. Except for those persons under contract with the city, which contracts are exempt under Section 4 (4) of this chapter, any person, so engaging in a business activity within the city whether taxable or not, shall apply for and obtain from the city clerk,upon payment of a fee of ten dollars, a business license. Such applicant shall complete an application form for such business license upon such forms as provided by the office of the city clerk and shall accompany such application with the required fee. Such business license shall be personal and nontransferable and shall be valid as long as the taxpayer continues in business and pays the tax accrued to the city. In case business is transacted by the applicant or licensee at two or more separate places by one taxpayer, a separate business license for each place at which business is transacted with the public shall be required,but for such additional license no fee shall be required. Any person having a valid license under the provisions of this chapter prior to January 1, 1979, shall retain such license conditioned as in this section set forth, without charge. (2) License Control. Each business license shall be numbered and shall show the name, place and character of the business of the taxpayer and such other information as the office of the Clerk deems necessary and shall be posted in a conspicuous place at the place of business for which it is issued. When a place of business of the taxpayer is changed, the taxpayer must return to the office of the Clerk the existing license and a new business license will be issued for the new place of business free of charge. 3