Ordinance 3385-14 - Laserfiche WebLink

his/her business license. No person may operate under or display a business license issued by the city to another taxpayer. E. License Fees. 1. Registration Fee. A registration fee of seventy-five dollars ($75.00) will be due at the time of filing an application for a business license. If the application for a business license is filed between July 1 and December 31, the registration fee will be thirty-seven and one-half dollars ($37.50). 2. Additional Location Fee. For each additional location at which a taxpayer transacts business, the taxpayer will pay a fee of twenty dollars ($20.00) per year at the time of registration. If the application for an additional location is filed between July 1 and December 31, the additional location fee will be ten dollars ($10.00). 3. Renewal Fee. A renewal fee will be due prior to January 1 of each year. For businesses with a gross income of less than twenty thousand dollars ($20,000.00) in the preceding year, the annual renewal fee is twenty-five dollars ($25.00). For businesses with a gross income of twenty thousand dollars ($20,000.00) or more in the preceding year, the annual renewal fee is seventy-five dollars ($75.00). The renewal fee for each additional location will be twenty dollars ($20.00). 4. Fee Adjustment. Prior to mailing renewal notices, but no later than December 31, 2014, and annually thereafter, the office of the clerk shall administratively adjust the fees provided for herein 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). To calculate the adjustment, the current rate will be multiplied by one plus the annual change in the CPI. 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 1 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 1 will be subject to penalties in the following amounts: 1. Ten percent (10%) of the current renewal fee, as adjusted in Subsection E.4., if the payment is not received on or before the last day of the month following the expiration date. 2. Twenty percent (20%) of the current renewal fee, as adjusted in Subsection E.4., 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 Page 3 of 7