HomeMy WebLinkAboutOrd 2425 - TMC Section 5.04.020 "Application and Fees Required" - Residential Rental Business License Fee Structure (Repealed by Ord 2588)
Cover page to Ordinance 2425
The full text of the ordinance follows this cover page.
Ordinance 2425 was amended or repealed by the
following ordinances.
AMENDED REPEALED
Section(s) Amended Amended by Ord # Section(s) Repealed Repealed by Ord #
1 2588
2544
City of Tukwila
Washington
Ordinance No. 2425
AN ORDINANCE OF THE CITY COUNCIL OF THE
CITY OF TUKWILA, WASHINGTON, AMENDING
VARIOUS ORDINANCES, AS CODIFIED AT TUKWILA
MUNICIPAL CODE SECTION 5.04.020, "APPLICATION
AND FEES REQUIRED," TO AMEND THE FEE
STRUCTURE ON RESIDENTIAL RENTAL BUSINESS
LICENSES; PROVIDING FOR SEVERABILITY; AND
ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, the City desires to eliminate the Revenue Generating Regulatory License
(RGRL) fee on residential rental business licenses for properties with fewer than five units;
and
WHEREAS, this policy change would reduce the administrative time spent managing
the fee structure for residential rental business licensing and allow more time for the
inspection component of the program;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. TMC Section 5.04.020 Amended. Ordinance Nos. 2381 §3, 2356 §2,
2333 §3 and 2315 §1 (part), as codified at Tukwila Municipal Code (TMC) Section
5.04.020, "Application and fees required," are hereby amended to read as follows:
5.04.020 Application and fees required
A. Application Required. Any person desiring to establish or conduct any
business enterprise or undertaking within the corporate limits of the City shall first apply
to the Finance Department for a license to conduct such business. The application shall
be upon a form furnished by the Finance Department on which the applicant shall state
the company name and address; the nature of the business activity or activities in which
he desires to engage; the place where the business will be conducted; the number of
employees, whether full or part-time, on the payroll as of January 1, or, if a new
business, the number to be employed on the opening date; the Washington State
Unified Business Identifier (UBI) number; and other information pertaining to the
business as required by the City. Owners of residential rental property are not subject
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to the application requirements in this chapter but shall adhere to the application
requirements in TMC Chapter 5.06.
B. Fee — General.
1. The application must be accompanied by payment for the amount of the
license fee. The license fee for the annual license issued under this chapter shall be
$67.00 per full -time equivalent (FTE) employee, which consists of a $12.00 per FTE
business license fee plus a $55.00 per FTE Revenue Generating Regulatory License
(RGRL) fee. The annual license fee shall be calculated by multiplying the number of
full -time equivalent employees that worked in Tukwila during the previous calendar year
by the license fee.
2. For owners of residential rental properties with 5 or more units, the annual
fee shall be calculated by combining the total amounts from:
a. Multiplying the number of full -time equivalent employees that worked in
Tukwila during the previous calendar year by the RGRL fee, and
b. The annual Residential Rental Business License fee as set forth in
TMC Section 5.06.040.
3. It will be the responsibility of the business or residential rental property
owner to determine the total number of FTE employees and, if required, demonstrate to
the satisfaction of the Finance Director or his /her designee that the calculation and
information are accurate. Employers without a full year of operating history shall
estimate the number of FTE employees that will be employed in a 12 -month period.
C. Minimum Fee. There shall be a minimum fee for an annual license of $67.00,
which consists of a $12.00 business license fee and a $55.00 RGRL fee, except for an
entity defined in TMC Section 5.04.090.
1. A business with less than $12,000.00 of annual gross receipts shall pay the
minimum license fee.
2. A residential rental property with fewer than 5 units shall be exempt from
the RGRL fee, but shall be subject to the Residential Rental Business License fee
requirements as set forth in TMC Section 5.06.040.
3. An entity engaging in some activities or functions that are exempt from the
combined business license fee and some that are not exempt shall pay a license fee
based on the number of full -time equivalent employees involved in the functions or
activities that are not exempt.
4. An individual person operating: more than one business as sole
proprietorship or owning more than one residential rental property within the corporate
limits of the City shall pay only one RGRL fee, at an amount equal to the highest RGRL
fee for any one of the multiple businesses, if not otherwise exempt from paying the
license fee pursuant to this chapter. TMC Section 5.04.020.C.4 shall not apply if any
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one of the businesses or properties owned by the sole proprietor has three or more full -
time equivalent employees.
5. If a business has more than one location in Tukwila, the license fee
calculation shall include at least the minimum fee for each location.
6. The license fee for a business required to be licensed under this chapter
and not located within the City's corporate limits shall be calculated by multiplying the
license fee by the number of FTE employees working within the City, but in no event
shall the license fee be Tess than the minimum license fee set forth in this chapter. If the
number of FTE employees is not known at the time of renewal, the business shall
estimate the maximum number of FTE employees they anticipate working in Tukwila for
the 12 -month period subject to licensue.
7. Businesses doing business in the City that have no employees physically
working within the City shall pay the minimum fee required under this chapter.
8. Businesses or organizations eligible for a temporary business license
pursuant to TMC Section 5.04.010 will be required to pay the minimum $67.00 business
license fee unless the applicant is participating at a City- sponsored event or as part of
an event held at the Tukwila Community Center. If an applicant is participating at a
City- sponsored event or as part of an event held at the Tukwila Community Center, they
will be required to complete all application requirements and approvals required by the
City's Parks and Recreation Department.
D. New Businesses. The license fee for a new business shall be based on the
estimated number of FTE employees that will work in Tukwila for a 12 -month period. If,
during the license year, the City determines the actual number of employees is
significantly different than estimated, the amount of the license fee will be recalculated
for the new business. If the revised annual license fee is higher, the business must pay
the difference within 30 days after notification is sent by the City.
E. Over - Reporting Number of Employees. A business may request that the
City refund the license fee overpaid on the basis that the business miscounted the
number of FTE employees by an error factor of more than 15 %. The request must be in
writing and the City must receive the request and all supporting documentation no later
than 60 days after the end of the calendar year in which the error was made. If the City
is satisfied the licensee paid an excess business license fee, the City will refund the
excess license fee paid by the licensee.
F. Under - Reporting of Employees. If the City determines the number of
employees was under - reported at the time of application or renewal by an error factor of
more than 15 %, the business shall pay the balance of the applicable license fee
together with a penalty of 20% of such balance due. The business shall also reimburse
the City for any accounting, legal, or administrative expenses incurred by the City in
determining the under - reporting or in collecting the additional amounts. The Finance
Director shall mail written notice of the amount to be paid and the business shall pay
said amount to the City within 30 days of the date written notice is mailed by the City. If
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the City does not receive timely payment, an additional penalty shall be added, applying
the schedule for late payments in this chapter.
G. Payment by Draft or Check. Payment made by draft or check shall not be
deemed a payment of the license fee unless and until the same has been honored in
the usual course of business, nor shall acceptance of any such check or draft operate
as a quittance or discharge of the fee unless and until the check or draft is honored.
Any person who submits a license fee payment by check to the City pursuant to the
provisions of this chapter shall be assessed an NSF fee set by the Finance Director if
the check is returned unpaid by a bank or other financial institution for insufficient funds
in the account or for any other reason.
Section 2. Corrections by City Clerk or Code Reviser. Upon approval of the
City Attorney, the City Clerk and the code reviser are authorized to make necessary
corrections to this ordinance, including the correction of clerical errors; references to
other local, state or federal laws, codes, rules, or regulations; or ordinance numbering
and section /subsection numbering.
Section 3. Severability. If any section, subsection, paragraph, sentence, clause
or phrase of this ordinance or its application to any person or situation should be held to
be invalid or unconstitutional for any reason by a court of competent jurisdiction, such
invalidity or unconstitutionality shall not affect the validity or constitutionality of the
remaining portions of this ordinance or its application to any other person or situation.
Section 4. Effective Date. This ordinance or a summary thereof shall be
published in the official newspaper of the City, and shall take effect and be in full force
five days after passage and publication as provided by law.
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at
a Regular Meeting thereof this ),S771+ day of 9 v P,-n., Q ,r , 2013.
ATTEST /AUTHENTICATED:
Christy O'Flah y, MMC, City CI rk
APPROVED AS
Office of the City Attorney
Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
Ordinance Number:
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City of Tukwila Public Notice of Ordinance Adoption for Ordinances 2420 -2425.
On November 18, 2013 the City Council of the City of Tukwila, Washington, adopted the
following ordinances, the main points of which are summarized by title as follows:
Ordinance 2420: AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, AMENDING ORDINANCE NO. 2261, AS CODIFIED AT
TUKWILA MUNICIPAL CODE SECTION 2.68.026, REGARDING THE SETTING OF
SALARY FOR THE MUNICIPAL COURT JUDGE; PROVIDING FOR SEVERABILITY;
AND ESTABLISHING AN EFFECTIVE DATE.
Ordinance 2421: AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, LEVYING THE GENERAL TAXES FOR THE CITY OF
TUKWILA IN KING COUNTY FOR THE FISCAL YEAR COMMENCING JANUARY 1,
2014, ON ALL PROPERTY, BOTH REAL AND PERSONAL, IN SAID CITY, WHICH IS
SUBJECT TO TAXATION FOR THE PURPOSE OF PAYING SUFFICIENT REVENUE
TO CARRY ON THE SERVICES OF THE SEVERAL DEPARTMENTS OF SAID CITY
FOR THE ENSUING YEAR, AS REQUIRED BY LAW; PROVIDING FOR
SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE.
Ordinance 2422: AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, INCREASING THE CITY OF TUKWILA REGULAR
LEVY FROM THE PREVIOUS YEAR, COMMENCING JANUARY 1, 2014, ON ALL
PROPERTY, BOTH REAL AND PERSONAL, IN COMPLIANCE WITH RCW
84.55.120; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN
EFFECTIVE DATE.
Ordinance 2423: AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, AMENDING ORDINANCE NO. 2274, AS CODIFIED AT
TUKWILA MUNICIPAL CODE CHAPTER 14.30, "SURFACE WATER
MANAGEMENT," TO CLARIFY REGULATIONS REGARDING SURFACE WATER
MANAGEMENT; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN
EFFECTIVE DATE.
Ordinance 2424: AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF.
TUKWILA, WASHINGTON, REPEALING ORDINANCE NO. 2313, §1 (PART), AS
CODIFIED AT TUKWILA MUNICIPAL CODE SECTION 14.04.320, RELATING TO
PAYMENT BY THE CITY FOR WATER FURNISHED TO FIRE HYDRANTS;
PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE.
Ordinance 2425: AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, AMENDING VARIOUS ORDINANCES, AS CODIFIED
AT TUKWILA MUNICIPAL CODE SECTION 5.04.020, "APPLICATION AND FEES
REQUIRED," TO AMEND THE FEE STRUCTURE ON RESIDENTIAL RENTAL
BUSINESS LICENSES; PROVIDING FOR SEVERABILITY; AND ESTABLISHING
AN EFFECTIVE DATE.
The full text of these ordinances will be provided upon request.
Christy O'Flaherty, MMC, City Clerk
Published Seattle Times: November 21, 2013