HomeMy WebLinkAboutCOW 2010-06-28 Item 4E - Discussion - Planned Revenue Enhancements - RGRL, Utility Tax and Business Licenses and Voter Approved Revenue EnhancementsCAS NUMBER: 10-076
AGENDA ITEM TITLE
SPONSOR'S
SUMMARY
Fund Source:
Comments:
MTG. DATE
6/28/10
7/12/10
7/19/10
MTG. DATE
6/28/10
7/12/10
1U -U /b
CATEGORY Discussion
Mtg Date 7/12/10 Mtg Date
EXPENDITURE REQUIRED
Meeting Date
06/28/10
07/12/10
07/19/10
COUNCIL AGENDA SYNOPSIS
Prepared by
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SL
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Inateals
Mayoes_rvnesv
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ITEM
I ORIGINAL AGENDA DATE. JUNE 28, 2010
Review planned revenue enhancements (Utility Tax, Business License, RGRL, Permit
Fees) as well as potential "Voter Approved" revenue enhancements.
Motion n Resolution Ordinance Bid Award n Public Heanng Other
REVIEWED BY I I COW Mtg CA &P Cmte F &S Cmte
Mtg Date Mtg Date 7/19/10 Mtg Date Mtg Date Mtg Date
SPONSOR Council Ma n Adm Svcs DCD Finance Fire Legal P&R Police PW/
Administration will present an overview of revenue enhancement options discussed to date
based on preliminary direction provided by Council during prior C.O.W meetings. Draft
ordinances are included with this agenda item for Council review and feedback.
This item is for informational purposes only at this time. Final ordinances will be presented
for Council consideration at the 7/12/10 C.O.W and 7/19/10 Regular Council meeting.
Utilities Cmte Arts Comm. 1 1 Parks Comm.
II
DATE.
RECOMMENDATIONS:
SPONSOR /ADMIN Mayor's Office
COMMITTEE Information only; Agenda item taken directly to C.O.W.
COST IMPACT FUND SOURCE
AMOUNT BUDGETED APPROPRIATION REQUIRED
RECORD OF COUNCIL ACTION
ATTACHMENTS
Informational Memorandum dated 6/23/10
Revenue Enhancements spreadsheet
Draft Ordinances RGRL, Utility Taxes and Business License Fee
Planning Comm.
ITEM No.
Transportation Cmte
4 �i
144
City of Tukwila
TO: Mayor Haggerton
Finance and Safety Committee
FROM: Shawn Hunstock, Finance Director
DATE: June 24, 2010
INFORMATIONAL MEMORANDUM
SUBJECT: Review of Revenue Enhancement Options
ISSUE
Jim Haggerton, Mayor
The City Council has asked for a review of the current status of various revenue enhancement
options available to the City.
BACKGROUND
The City Council has reviewed a number of revenue enhancement options in prior weeks at
several recent Committee of the Whole meetings. Administration is presenting a review of these
options based on initial direction given by Council regarding which options to pursue, when to
pursue them, and recommendations on amounts and rates.
The revenue enhancement options presented will be utilized in conjunction with wage and
benefit concessions and program /service reductions, as part of a three pronged approach to
generate approximately $9 million annually from a combination of new revenues and
expenditure reductions.
DISCUSSION
The City Council has reviewed nine different revenue enhancement options to date. These
options are:
1. Property tax levy lid lift.
2. EMS levy.
3. Utility tax increase and /or extension.
4. Business license fee increase.
5. Revenue generating regulatory license (head tax).
6. Planning fee increase.
7. Transportation Benefit District (TBD) license fee
8. TBD sales tax.
9. Special purpose fire authority.
Direction given so far by Council is to consider a property tax levy lid lift in 2011. The EMS levy
will be put on hold at this time until a decision is made regarding which direction the City wishes
to take on the fire authority item. Draft ordinances are presented with this agenda item for items
3, 4 and 5 above. Council has already taken action on the planning fee increases at its June 21,
2010 Regular meeting. The TBD license fee option will not be explored further at the direction of
Council. Options for a TBD sales tax will be presented and discussed with Council in July or
August. Council recently authorized the formation of an exploratory committee to further
investigate fire authority options, with a report back to Council by September 30, 2010.
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INFORMATIONAL MEMO
Page 2
Voter approval will be necessary for items 1, 2, 8 and 9 above. Election dates are established
according to state law in the Revised Code of Washington. King County publishes deadlines
cities must meet in order to get items on the ballot during the special or general elections,
including specific deadlines for submission of information to be included in the voter pamphlet.
The next general election in the state will be held on November 2, 2010. A City wishing to put an
item on the ballot for that election must pass an ordinance, including the appropriate ballot title
language, and transmit that ordinance to the County by August 10, 2010. The deadline for filing
a statement for the voter pamphlet is August 13, 2010. Statements for and against the ballot
proposal must be submitted to the County by August 18, 2010 Rebuttals of the pro /con
statements must be to the County by August 20, 2010.
The deadline for filing an ordinance with the County for the February 8, 2011 Special Election is
December 23, 2010.
In addition to the nine revenue options listed above, Council has requested that the potential for
seeking voter support for a new funding source to support Tukwila Pool be explored. At its June
22, 2010 Budget Work Session, the Council acknowledged the need and expressed support for
the City Administration's recommendation to close Tukwila Pool no later than September 2011,
unless a partner willing to operate the facility can be found. However, Council requested that
another option be explored as well: asking Tukwila's voters to consider either a property tax levy
lid lift or formation of a Metropolitan Park District specifically for the purpose of providing
sufficient revenue to keep the pool open. Staff has started its investigation of this option.
Preliminarily, staff will recommend that this effort focus primarily on the Metropolitan Park
District idea rather than a levy lid lift. The Park District option is well tailored to this type of
need, whereas the levy lid lift option has much broader applicability and is probably best left "in
reserve" for other potential needs that cannot be met by other means.
Submitting a Metropolitan Park District (or levy lid lift) proposal to the voters would follow the
same schedule as for the other voter approval issues listed above.
RECOMMENDATION
No recommendation at this time, this item is for informational purposes only. The draft
ordinances will be finalized and presented to Council for action at the July 12, 2010 Committee
of the Whole meeting and July 19, 2010 Regular meeting.
14 6 c templ XPGrpWise\ cnfoMemo _RevenueEnhancementsJune28C0W .docx
Revenue Enhancements
Budget Target: $9M in New Revenue /Expenditure Reductions
Property tax levy lid lift
EMS levy
Increase utility tax on city -run utilities
Increase business license fees
RGRL (head tax)
Increase planning fees
fccs
TBD sales tax
Special purpose fire district/authority
One -time Sell surplus property
Revenue Increases (Target $3.4 million)
Non -voter approved
(a) Voter approved
500,000
750,000
282,000
161,000
2,475,000
350,000
1-2-0
3,800,000
6,250, 000
3,388,000
11,300,000
14,688,000
Annual Revenue
2010 2011+
(a)
(a)
(a)
(a)
525,000
525,000 2,299,000
5,000,000 1,700,000
79,000
2,100,000
120,000
(a) Revenue option requires voter approval.
(b) Consider property tax levy lid lift in 2011.
(c) Hold EMS levy proposal for evaluation of fire service options
(d) In 2012 extend 10% rate through 2015, generating $1.0 million per year in revenue
(e) Council has requested a report back to them in July regarding TBD options, and
purpose /composition of resident/business advisory committee.
(f) Options for fire service provision will be presented and discussed during a June
COW meeting.
(g) One -time revenue from sale of FS53 ($450,000), S 180th W Valley Hwy ($250,000),
and old Newporter site ($1,000,000).
(b)
(c)
(d)
(9)
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DRAFT
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, ESTABLISHING NEW REGULATIONS REGARDING
REVENUE GENERATING REGULATORY LICENSES TO BE CODIFIED
AT TUKWILA MUNICIPAL CODE CHAPTER 5.62, "REVENUE
GENERATING REGULATORY LICENSES PROVIDING FOR
SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, the City Council recognizes that the City of Tukwila is in need of
additional revenue sources in order to address a dramatic decline in recent sales tax
collections; and
WHEREAS, the City Council and Mayor are in the process of implementing
permanent reductions to the general fund operating budget; and
WHEREAS, such expenditure reductions are not sufficient to fully account for the
recent decline in revenue, the City Council has deterrmned that it is in the best interest
of Tukwila citizens and businesses to provide long -term financial stability, rather than
continuing to use one -time cost savings, to address unplanned economic challenges the
City might be faced with in the future;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. Regulations Established. Tukwila Municipal Code Chapter 5 62,
"Revenue Generating Regulatory Licenses," is hereby established to read as follows.
CHAPTER 5.62
REVENUE GENERATING REGULATORY LICENSES
Sections:
5.62.010 Regulatory Licenses
5.62.020 Revenue Generating Regulatory License Fee (RGRL)
5.62.030 Determination of number of employees for RGRL
5.62.040 Penalties
5.62.010 Regulatory licenses.
A business that holds a current valid City of Tukwila regulatory license under
another chapter of this code must also file the general business license application form,
pay the general business license fee and pay the revenue generating regulatory license
fee (RGRL) pursuant to this chapter The fee levied in this chapter shall be additional to
any license fee or tax imposed or levied under the law or any other ordinance of the
City except as expressly provided herein.
5.62.020 Revenue generating regulatory license fee (RGRL).
A. General. In addition to the business license fee, the highest applicable RGRL in
this section shall be paid for the annual license issued under this chapter.
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1 A business with less than $12,000 00 of average annual gross receipts shall
be exempt from any RGRL.
2. For the purposes of this section and in determining the applicable RGRL,
the term "employee" means and includes each of the following persons who are not
required by the City to have his /her /its own separate City of Tukwila business license:
a. Any person who is on the business's payroll, and includes all full -time,
part tune, and temporary employees or workers, and
b Self- employed persons, sole proprietors, owners, managers, and
partners; and
c. Any other person who performs work, services or labor at the
business, including an independent contractor who is not required to have a separate
City of Tukwila business license.
3 An entity that is entirely exempt from paying the business license fee shall
be exempt from any RGRL.
4. An entity with some activities or functions that are exempt from the
business license fee and some that are not exempt shall pay an RGRL based on the
number of its employees that are involved in the functions or activities that are not
exempt.
B Amount of RGRL.
1. Revenue Generating Regulatory License (RGRL) Fee Method. Except as
otherwise provided by this chapter, every person engaging in business within the City
shall pay an RGRL based upon the number of employee hours worked in Tukwila
during the previous year Annual employee hours are calculated based on the sum of
the four quarterly reports submitted to the Washington State Department of Labor and
Industries (L &I) for the previous year It will be the responsibility of the employer to
determine the number of hours worked within the City from these reports. Businesses
that did not file quarterly reports with the Washington State Department of Labor and
Industries shall determine the number of hours worked within the City and
demonstrate, if required, to the satisfaction of the Finance Director or his /her designee,
that the number of employee hours worked is correct.
2. The annual RGRL fee shall be calculated by multiplying the minimum fee,
as defined in subsection (F) of this section, by the number of full- time equivalent
employees that worked in Tukwila. The approved tax rate per full -time employee is
$0.028646 (which represents a RGRL multiplier of $0 028646 per employee hour
worked), as may be adjusted herein. Employers without a full year history would need
to estimate the number of employee hours that will be worked in the current calendar
year
3 If a business has more than one location in Tukwila, the annual business
license fee calculation must include a minimum fee for each location and the RGRL for
annual employee hours at all locations
C. Alternative FTE Method. A business may choose to calculate its annual RGRL
fee by multiplying the minimum fee by the number of its employees. The number of
employees shall be based on the sum of the employees in the 4 quarterly reports
submitted to the Washington State Department of Labor and Industries (L &I) for the
previous year divided by four It will be the responsibility of the employer to
determine the number of employees working within the City from these reports.
Businesses that did not file quarterly reports with the Washington State Department of
Labor and Industries shall determine the number of employees working in the City and
demonstrate, if required, to the satisfaction of the Finance Director or his /her designee,
that the number of employees is correct. Employers without a full year history would
need to estimate the number of employees that will work in the City for the current
calendar year.
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1. Once the FTE methodology has been selected, it must be used for future
renewals.
2. Businesses with more than one location must use the same method of
calculation for all locations
3. For businesses with employees who work less than 1,920 hours per year
(the work hour figure used by the Washington Department of Labor and Industries) the
total number of hours worked by all such employees during the 4 quarters of the
previous year shall be added together and divided by 1,920 to determine the FTE
equivalency
4. It will be the responsibility of the business to determine the total number of
FTEs (or equivalency) and demonstrate, if required, to the satisfaction of the Finance
Director or his /her designee that the calculation is accurate.
D The RGRL 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
minimum fee by the number of employee hours worked within the City, but in no event
shall the license fee be less than the minimum fee set forth in this chapter If the
number of employee hours worked is not known at the time of renewal, the business
shall estimate the maximum number of employee hours they anticipate using in
Tukwila during the year
E. Businesses doing business in the City that have no employees physically
working within the City shall pay the minimum fee required under this chapter
F. The minimum fee under this chapter shall be $55 00, and may be amended
from time to time.
G. Payment made by draft or check shall not be deemed a payment of the RGRL
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 RGRL 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.
5.62.030 Determination of number of employees for RGRL.
For the purposes of this section, "employee" shall be defined as in Section 5 62.020
A. Standard Rule. In determining the amount of RGRL fee to be paid for the
upcoming license year, the number of employees shall be the current number of
employees or the number of employees on the last regular working day of each of the
last twelve months divided by twelve, whichever is higher Each person who comes
under the definition of "employee" shall be counted as one employee, even if the
person works part -time.
B. Alternative Method "FTE A business may choose to calculate the number
of employees for the purpose of the RGRL fee according to the following alternative
method based on the number of employee hours worked for the business during the
previous year
1. The business must notify the City of its choice to use the FTE method. It
will be the responsibility of the business to determine the number of hours worked for
the business, taking into account the information submitted to L &I in the last 4
quarterly reports. The business must demonstrate, to the satisfaction of the Finance
Director, that the alternative calculation is accurate. The director may require the
business to submit copies of its L &I reports.
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2. Each employee who worked more than 1,920 hours during the previous
year (including paid time off) shall be counted as one employee. If a person such as an
owner or partner devotes more than 1,920 hours per year to the business, then that
person must be counted as one employee for RGRL purposes.
3 Where there are employees who work less than 1,920 hours per year, the
total number of hours worked by all such employees during the previous year shall be
added together and divided by 1,920 A fraction of one -half or over shall be rounded
up Hours worked by persons who are defined as employees for RGRL purposes must
be included in the calculation even if the business is not required to report to L &I
concerning such persons.
4. The results from subsection (B)(2) of this section plus subsection (B)(3) of
this section shall be the total number of employees used to determine the amount of the
RGRL.
C. New Businesses. The RGRL fee for a business that did not submit reports for
each of the last 4 quarters to L &I shall be based on the estimated number of employees
of that business. The business shall provide its estimate of the average number of
employees for the upcoming year The City will determine the number of employees
that will be used in calculating the amount of the RGRL. If, during the license year, the
City determines that the actual number of employees is significantly different than
estimated, then the amount of the RGRL fee will be recalculated for the new business. If
the revised RGRL fee is higher, the business must pay the difference within thirty days
after notification.
D Over Reporting Number of Employees A business may request that the City
refund RGRL overpaid on the basis that the business miscounted the number of
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 licensee's fiscal year in which the error was made. If the City is
satisfied that the licensee paid an excess RGRL, then the City will refund the excess
RGRL paid by the licensee.
E. Under Reporting of Employees. If the City determines that 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 RGRL 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. If the City does not receive timely payment, an
additional penalty shall be added, applying the schedule for late payments in this
chapter
5.62.040 Penalties
A. There shall be a penalty of not less than $50.00 to reinstate any business license
revoked through nonpayment of the RGRL fee.
B. Monetary Penalty. Failure to pay the RGRL fee within 20 days after the day on
which it is due and payable pursuant to TMC 5 62.020 shall render the business subject
to a penalty of 5% of the amount of RGRL fee for the first month of the delinquency and
an additional penalty of 5% for each succeeding month of delinquency, but not
exceeding a total penalty of 25% of the amount of such RGRL fee, plus any accounting,
legal or administrative expenses incurred by the City No business license for the
current period shall be granted until the delinquent fees, together with penalties, have
been paid in full. The Finance Director or his /her designee is authorized, but not
obligated, to waive all or any portion of the penalties and interest provided herein in
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the event that the Director or his /her designee determines that the late payment was
the result of excusable neglect or extreme hardship
C. Collection. Any RGRL fee due and unpaid under this Chapter, and all
penalties thereon, shall constitute a debt to the City and may be collected in court
proceedings in the same manner as any other debt in like amount, which remedy shall
be in addition to any and all other existing remedies.
D Revocation of License. The Finance Director may revoke any business license
issued pursuant to this Chapter to any business or other person who is in default in any
payment of any RGRL fee hereunder, or who shall fail to comply with any of the
provisions of this Chapter. Notice of such revocation shall be mailed to the license
holder by the Finance Director, and on and after the date thereof any such business who
continues to engage in business shall be deemed to be operating without a License and
shall be subject to any and all penalties herein provided.
Section 2. 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 3. 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 and effect
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 day of 2010
ATTEST/ AUTHENTICATED
Christy O'Flaherty, CMC
APPROVED AS TO FORM BY
Office of the City Attorney
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Jim Haggerton, Mayor
Filed with the City Clerk:
Passed by the City Council.
Published.
Effective Date:
Ordinance Number
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AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, AMENDING ORDINANCE NO. 2258 §1(PART), AS
CODIFIED AT TUKWILA MUNICIPAL CODE CHAPTER 3.54, REVISING
THE CITY UTILITY TAX; PROVIDING FOR SEVERABILITY; AND
ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, when Ordinance number 2258 was passed, the City Council wished to provide
a sunset provision for the collection of City utility taxes; and
WHEREAS, the City Council and Mayor have reviewed the current general fund status
and operating budget and have determined that it is in the best interest of the Tukwila Citizens
to extend the current sunset provision to 2015,
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. TMC 3.54.030 Amended. Ordinance No 2258 §1(part), as codified at TMC
3.54.030, is hereby amended as follows:
A. There is levied upon water, sewer and surface water utilities, taxes in the amount
to be determined by the application of rates given against gross earnings as follows:
1. Upon the City water, sewer and surface water funds, a tax equal to 15% of the
total gross revenue from such business from all customers in the City during the period for
which the tax is due. Such tax shall be effective from December 31, 2008 through April 30,
2010.
2. Upon the City water, sewer and surface water funds, a tax equal to 10% of the
total gross revenue from such business from all customers in the City during the period for
which the tax is due. Such tax shall be effective from May 1, 2010 through December 31,
201-22015.
Section 2. 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 3. 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 and effect 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 day of 2010
ATTEST/ AUTHENTICATED•
Christy O'Flaherty, CMC
APPROVED AS TO FORM BY
Office of the City Attorney
DRAFT
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Jim Haggerton, Mayor
Filed with the City Clerk.
Passed by the City Council.
Published.
Effective Date:
Ordinance Number
Page 1 of 1
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DRAFT
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, AMENDING ORDINANCE NO. 2179 92 (PART), AS
CODIFIED AT TUKWILA MUNICIPAL CODE CHAPTER 5.04, REVISING
THE CITY'S BUSINESS LICENSE FEE SCHEDULE; PROVIDING FOR
SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, the City Council recognizes that the City of Tukwila is in need of
additional revenue sources in order to address a dramatic decline in recent sales tax
collections; and
WHEREAS, the City of Tukwila's business license regulations have been
established to ensure the legal conduct of businesses; to assist in the effective
administration of health, fire, building, zoning and other codes of the City; and to
provide a means for obtaining public information and compiling statistical information
on existing and new businesses within the corporate limits of the City of Tukwila, and
WHEREAS, the City Council and Mayor are in the process of implementing
permanent reductions to the general fund operating budget; and
WHEREAS, such expenditure reductions are not sufficient to fully account for the
recent decline in revenue, the City Council has determined that it is in the best interest
of Tukwila citizens and businesses to provide long -term financial stability, rather than
continuing to use one -time cost savings, to address unplanned economic challenges the
City might be faced with in the future,
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. TMC 5.04.020 Amended. Ordinance No. 2179 92 (part), as codified at
TMC 5.04.010, is hereby amended as follows:
A. Any person desiring to establish or conduct any business enterprise or
undertaking within the corporate limits of the City shall first apply to the City Clerk for
a license to conduct such business. The application shall be upon a form furnished by
the Clerk on which the applicant shall state the company naive 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, and other information pertaining to the business as required by the City
B The application must be accompanied by a check, cash or money order for the
amount of the license fee. All fees will be based on the number of employees, whether
full or part -time, as follows:
0to2 -010 $10000
2111 to 5020 $150 00
5121 to 40050 $200.00$300.00
51 to 100 $400.00
101 and up x $300- 00$600.00
Home Occupation
(pursuant to TMC 5 04.010) $50 00
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Section 2. 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 3. 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 and effect
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 day of 2010
ATTEST/ AUTHENTICATED
Christy O'Flaherty, CMC
APPROVED AS TO FORM BY
Office of the City Attorney
W Word Processing Business License Fee Increase
SH:nth 06/23/2010
Jim Haggerton, Mayor
Filed with the City Clerk:
Passed by the City Council.
Published.
Effective Date:
Ordinance Number
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