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<br /> <br /> <br />ORDINANCE NO. 3882-22 <br /> <br />An ORDINANCE relating to Tax Administration, AMENDING EMC 3.19.030 <br /> <br />WHEREAS, <br /> <br />A. The City’s Tax Administration Code, Chapter 3.19 EMC, requires modifications periodically to <br />clarify or update the tax administration process. <br /> <br />B. In 2016, the Everett City Council added two categories for business license renewal fees for <br />businesses reporting gross proceeds under $20,000 per year; one for businesses inside and one <br />for outside the City limits of Everett. <br /> <br />C. The intent of establishing the two categories was to support small businesses thro ugh reduced <br />license renewal fees <br /> <br />D. Upon review, it has been determined that additional modification and clarification are needed to <br />ensure that the intent of reduced renewal fees is being met. <br /> <br />NOW, THEREFORE, THE CITY OF EVERETT DOES ORDAIN: <br /> <br />Section 1. Effective January 1, 2023, EMC 3.19.030 is amended as follows: <br /> <br />A. Unless exempt under subsection (A)(1) of this section, any person, so engaging in a business <br />activity within the city whether taxable or not, shall apply for and obtain from the city clerk, upon <br />payment of the fee provided in this section, a business license. Such applicant shall complete an <br />application form for such business license upon such forms as provided by the office of the city <br />clerk and shall accompany such application with the required fee. Such business license shall be <br />personal and nontransferable. If a taxpayer transacts business at two or more locations within the <br />city, the taxpayer must obtain additional business licenses for each additional location and pay <br />the required additional location fee annually. Prior to license issuance, all business license <br />applications will be reviewed by the city’s community, planning, and economic development <br />department for compliance with the city’s land use and zoning code. Business license issuance <br />does not indicate that the business complies with all federal, state, and local regulations. <br /> <br />1. For purposes of the license required by this chapter, any person or business <br />whose annual value of products, gross proceeds of sales, or gross income of <br />the business in the city is equal to or less than two five thousand dollars and <br />who does not maintain a place of business within the city, shall submit a <br />business license registration to the city clerk. For businesses meeting this <br />threshold, no registration fee is required. The threshold does not apply to <br />regulatory license requirements or activities that require a specialized permit. <br /> <br />B. License Control. Each business license shall be numbered and shall show the name, place and