Ordinance 3648-18 - Laserfiche WebLink

ORDINANCE NO. 3648-18 0°4 An Ordinance Relating to Business&Occupation Tax,amending Ordinance No. 2810-04(Chapter 3.24 EMC), as amended. WHEREAS, Chapter 35. 102 RCW requires business and occupation tax cities to coordinate with the Association of Washington Cities to develop a model ordinance for the administration of business and occupation tax in order to promote greater uniformity and foster a positive business climate; and WHEREAS, the City must amend its code to reflect the changes made to the Association of Washington Cities Model Ordinance; NOW,THEREFORE,THE CITY OF EVERETT DOES ORDAIN: Section 1. Section 1 of Ordinance 2810-04 as amended by Section 1 of Ordinance 3042-07 and Section 1 of Ordinance 3304-12 (Chp. 3.24.030 Definitions, Section A Definitions, A-I, which reads in part as follows Engaging in Business. 1. The term "engaging in business activity" means commencing, conducting, or continuing in business and also the exercise of corporate or franchise powers, design, research, and development activities, as well as liquidating a business when the liquidators thereof hold themselves out to the public as conducting such business. 2. This subsection sets forth examples of activities that constitute engaging in business in the city, and establishes safe harbors for certain of those activities so that a person who meets the criteria may engage in de minimis business activities in the city without having to register and obtain a business license or pay city business and occupation taxes. The activities listed in this section are illustrative only and are not intended to narrow the definition of"engaging in business" in subsection 1 of this definition. If an activity is not listed, whether it constitutes engaging in business in the city is to be determined by the city considering all the relevant facts and circumstances and applicable law.