2016/11/30 Council Agenda Packet

ORDINANCE NO. An Ordinance Relating to Tax Administration,amending Ordinance No. 3385-14(Chapter 3.19.030 EMC),as amended. WHEREAS,the City's Tax Administration Code,Chapter 3.19 EMC, requires modifications periodically to clarify or update the tax administration process; and WHEREAS,general business license applications are reviewed by the Department of Planning and Community Develop prior to issuance for conformance to the City's Land Use and Zoning Code. WHEREAS, it is in the best interest of general business license applicants and the City to formalize the process in the Tax Administration Ordinance; NOW,THEREFORE,THE CITY OF EVERETT DOES ORDAIN: Section 1. Subsection A of Section 1 of Ordinance No. 3385-14 (EMC 3.19.030),which reads as follows: 3.19.030 Registration/license certificates. A. Licensing.Except for those persons under contract with the city,which contracts are exempt under Section 3.19.040(D),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 the fee provided in this section,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.If a taxpayer transacts business at two or more locations within the city,the taxpayer must obtain additional business licenses for each additional location and pay the required additional location fee annually. is hereby amended to read as follows: 3.19.030 Registration/license certificates. A. Licensing.Except for those persons under contract with the city,which contracts are exempt under Section 3.19.040(D),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 the fee provided in this section,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. If a taxpayer transacts business at two or more locations within the city,the taxpayer must obtain additional business licenses for each additional location and pay the required additional location fee annually. Prior to license issuance,all business license applications will be reviewed by the City's department of Planning and Community Development for compliance with the City's Land Use and Zoning Code. Business license issuance does not indicate that the business complies with all federal,state,and local regulations. 14