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2018/11/28 Council Agenda Packet
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2018/11/28 Council Agenda Packet
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Council Agenda Packet
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11/28/2018
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.J <br />:611 o kA Ark j83 <br />An Ordinance Relating to Tax Administration, amending <br />Ordinance No. 2809-04 (Chapter 3.19 EMC), as amended <br />WHEREAS, Chapter 35. 102 RCW requires business and occupation tax cities to coordinate with <br />the Association of Washington Cities to develop a model ordinance for the administration of <br />business and occupation tax in order to promote greater uniformity and foster a positive <br />business climate; and <br />WHEREAS, the City must amend its code to reflect the changes made to the Association of <br />Washington Cities Model Ordinance; <br />NOW, THEREFORE, THE CITY OF EVERETT DOES ORDAIN: <br />Section 1. Section 1 of Ordinance 2809-04 as amended by Section 1 of Ordinance 3385-14 <br />and Sectionl or Ordinance 3524-16 (EMC 3.19.030 A) which reads in part as follows: <br />3.19.030 Registration/License certificates <br />A. Any person, so engaging in a business activity within the city whether taxable or not, shall <br />apply for and obtain from the city clerk, upon payment of the fee provided in this section, a <br />business license. Such applicant shall complete an application form for such business license <br />upon such forms as provided by the office of the city clerk and shall accompany such <br />application with the required fee. Such business license shall be personal and nontransferable. <br />If a taxpayer transacts business at two or more locations within the city, the taxpayer must <br />obtain additional business licenses for each additional location and pay the required additional <br />_ — location fee annually.- Prior to-license-issoance� all-business-license-appl[cations will=be - --- <br />reviewed by the City's department of Planning and Community Development for compliance <br />with the City's Land Use and Zoning Code. Business license issuance does not indicate that the <br />business complies with all federal, state, and local regulations. <br />is hereby amended to read as follows: <br />3.19.030 Registration/License certificates <br />A. Unless exempt under Subsection A.1; any person, so engaging in a business activity <br />within the city whether taxable or not, shall apply for and obtain from the city clerk, <br />Pagel 1 of 6 <br />
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