FIN 2018-10-02 Item 2C - Ordinance - TMC Title 5 "Business License and Regulations" Amendment

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(5) Attending, but not participating in a "trade show" or "multiple vendor events". Persons participating at a trade show shall review the City's trade show or multiple vendor event ordinances. (6) Conducting advertising through the mail. (7) Soliciting sales by phone from a location outside the City. d. A seller located outside the City merely delivering goods into the City by means of common carrier is not required to register and obtain a business license, provided that it engages in no other business activities in the City. Such activities do not include those in subsection 5.04.010(4)(c). e. The City expressly intends that engaging in business include any activity sufficient to establish nexus for purposes of applying the license fee under the law and the constitutions of the United States and the State of Washington. Nexus is presumed to continue as long as the taxpayer benefits from the activity that constituted the original nexus generating contact or subsequent contacts. 45. "License or licensee," as used generally in this chapter, means and includes respectively the words "permit" or "permittee" or the holder for any use or period of time of any similar privilege, wherever relevant to any provision of this chapter or other law or ordinance. 56. "Nonprofit organization" includes individual person(s), partnerships, joint ventures, societies, associations, churches, clubs, trustees, trusts or corporations; or any officers, agents, employees, factors or any kind of personal representatives of any thereof, in any capacity, acting either for himself or any other person under either personal appointment or pursuant to law who qualifies under definition of and certification by the Internal Revenue Service as nonprofit. 67. "Person," means any individual, receiver, agent, trustee in bankruptcy, trust, estate, firm, co -partnership, joint venture, company, joint stock company, business trust, corporation, society, or group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise. 718. "Person engaged in business" means the owner or one primarily beneficially interested in lawful business for profit and not employees. 89. "Home occupation" means any business conducted in a residence within the corporate city limits of Tukwila, such business being subject to the requirements set forth in TMC Chapter 18.06.130, "Definitions," in the section entitled "Home Occupation." 9. "Temporaryy`'business license" means any business conducted within the corporate lim s of-- h.e City fn�ssthan— ssecu iye day ran —a —calendar y Businesses with a physical location outside the corporate limits of the City that provide business license. W: Word Processing\Ordinances\Model business license language 8-10-18 20 cw:bjs Page 4 of 13