HomeMy WebLinkAboutOrd 2333 - Business License / Revenue Generating Regulatory License AmendmentsCity of Tukwila
Washington
Ordinance No. 2333
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, AMENDING ORDINANCE NO. 2315, §1 (PART), AS
CODIFIED AT VARIOUS LOCATIONS IN TUKWILA MUNICIPAL CODE
CHAPTER 5.04, TO ADD "TEMPORARY BUSINESS LICENSE" TO
THE DEFINITIONS AND FEE SCHEDULE, TO REVISE APPEAL
PROCEDURES AND TO REDEFINE BUSINESSES EXEMPT FROM
FEES; AMENDING ORDINANCE NO. 2297, §1 (PART), AS CODIFIED
AT TUKWILA MUNICIPAL CODE SECTION 5.62.020, TO CLARIFY THE
CITY'S REVENUE GENERATING REGULATORY LICENSE FEE FOR A
PERSON OPERATING MULTIPLE BUSINESSES AS SOLE
PROPRIETORSHIPS AND FOR BUSINESSES ELIGIBLE FOR A
TEMPORARY BUSINESS LICENSE; PROVIDING FOR SEVERABILITY;
AND ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, the current business license ordinance defines nonprofit organizations
but does not exempt them from paying the business license fee; and
WHEREAS, the City Council desires to exempt qualified nonprofit organizations
from both the business license fee and the Revenue Generating Regulatory License
fee; and
WHEREAS, a temporary business license will provide an alternative license for
businesses operating within the City on a very short-term basis; and
WHEREAS, changes to the appeal procedures are needed for clarification and
efficiency, and revisions are required to clarify application procedures and late fee
penalties; and
WHEREAS, the City Council desires to apply the Revenue Generating Regulatory
License fee only once for a person operating multiple businesses as sole
proprietorships within the City, and to revise fee calculation requirements and the
penalty period;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
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Section 1. TMC Section 5.04.010, "Definitions," Amended. Ordinance No.
2315, §1 (part), as codified at TMC Section 5.04.010, is hereby amended to read as
follows:
For the purpose of this chapter, the following definitions shall apply:
1. "Business," means any operation performed by any person which involves
the manufacturing or processing of materials of any type, the sale of goods, wares or
merchandise, the rendition of services or the repair of goods, wares or merchandise to
the general public or a portion thereof for any consideration at each established place of
business, store, office, shop or yard within the City limits.
2. "Department," means Finance Department.
3. "Director," means the Finance Director or his or her designee.
4. "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.
5. "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.
6. "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.
7. "Person engaged in business" means the owner or one primarily
beneficially interested in lawful business for profit and not employees.
8. "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 18.06.430.
9. "Temporary business license" means any business conducted within the
corporate limits of the City for less than 15 consecutive days in a calendar year.
Businesses with a physical location outside the corporate limits of the City that provide
professional services on a contractual basis within Tukwila are not eligible for a
temporary business license.
Section 2. TMC Section 5.04.015, "Business License Required," Amended.
Ordinance No. 2315, §1 (part), as codified at TMC Section 5.04.015, is hereby
amended to read as follows:
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No person or persons shall conduct, maintain, operate, or engage in any business
within the City without first applying for and obtaining a business license and paying the
fee(s) as prescribed herein unless the business is exempt. The exemption is only from
the need to pay a fee for issuance of the business license and shall not be construed as
relief from compliance with other requirements of the Tukwila Municipal Code. All
businesses operating within the City are required to submit a business license
application or renewal, as appropriate, regardless of whether a business license fee is
due to the City.
Section 3. TMC Section 5.04.020, "Application and Fees Required," Amended.
Ordinance No. 2315, §1 (part), as codified at TMC Section 5.04.020, is hereby
amended to read 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 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; and other information
pertaining to the business as required by the City.
B. The application must be accompanied by payment for the amount of the license
fee. All fees will be based on the number of employees, whether full or part-time, as
follows:
0 to 10 $100.00
11 to 20 $150.00
21 to 50 $300.00
51 to 100 $400.00
101 and up $600.00
Home Occupation
(pursuant to TMC 5.04.010) $50.00
Temporary business license
(pursuant to TMC 5.04.010) $0.00
Section 4. TMC Section 5.04.040, "Prorating fee," Amended. Ordinance No.
2315, §1 (part), as codified at TMC Section 5.04.040, is hereby amended to read as
follows:
The license fee set forth in this chapter shall be for the calendar year, and each
person engaged in business must pay the full license fee for the current year. Business
license fees are non refundable, regardless of whether the business operates for the
entire calendar year, or whether the business license is denied, revoked or suspended
with cause.
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Section 5. TMC Section 5.04.050, "Fee for late acquisition or renewal,"
Amended. Ordinance No. 2315, §1 (part), as codified at TMC Section 5.04.050, is
hereby amended to read as follows:
A. Monetary Penalty. Failure to pay the business license fee within 30 days after
the day on which it is due and payable pursuant to TMC Section 5.04.020 shall render
the business subject to a penalty of 5% of the amount of business license 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
business license 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 the event the Director or his /her designee determines that the
late payment was the result of excusable neglect or extreme hardship.
B. Collection. Any business license 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.
C. 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 business license 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.
D. There shall be a penalty of not less than $50.00 to reinstate any business
license revoked through nonpayment of the business license fee.
Section 6. TMC Section 5.04.070, "Change in nature of business," Amended.
Ordinance No. 2315, §1 (part), as codified at TMC Section 5.04.070, is hereby
amended to read as follows:
The license granted in pursuance hereof shall be used to conduct the business or
type of business at the designated address for which such license is issued. Any
change in the nature of the business, a change in the Unified Business Identifier issued
by the Washington State Department of Licensing, a change in the physical location of
the business, or a change in ownership of the business shall necessitate a renewed
application to the Finance Department. A change in the nature of business or a change
in ownership will also require payment of the applicable business license fee.
Section 7. TMC Section 5.04.090, "Exemption," Amended. Ordinance No.
2315, §1 (part), as codified at TMC Section 5.04.090, is hereby amended to read as
follows:
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A. Nothing in this chapter shall be construed to require a license for any farmer,
gardener, or other person to sell, deliver or peddle any fruits, vegetables, berries, butter,
eggs, fish, milk, poultry, meats or any farm produce or edibles raised, caught, produced
or manufactured by such person in any place within the State.
B. Any business exempt from paying the Revenue Generating Regulatory License
fee, in accordance with TMC Section 5.62.040, shall also be exempt from paying the
business license fee in TMC Section 5.04.020.
Section 8. TMC Section 5.04.110, "Denial Revocation," Amended. Ordinance
No. 2315, §1 (part), as codified at TMC Section 5.04.110, is hereby amended to read as
follows:
A. The Finance Director may deny any business license application pursuant to
TMC Section 5.04.105.
B. The Finance Director may deny or revoke any license under this chapter where
one or more of the following conditions exist:
1. The licensee is in default of any fee, charges or amounts due and payable
to the City of Tukwila, as outlined in the Tukwila Municipal Code or City policy.
2. The license was procured by fraud or by a false or misleading
representation of fact in the application, or in any report or record required to be filed
with the Finance Department,
3. The building, structure, equipment, operation or location of the business for
which the license was issued does not comply with the requirements or standards of the
Tukwila Municipal Code;
4. The license holder, his or her employee, agent, partner, director, officer or
manager has knowingly violated any provisions of any chapter of the Tukwila Municipal
Code, or has knowingly permitted, failed to prevent, or has otherwise allowed a violation
of any of the provisions of any chapter of the Tukwila Municipal Code to occur on his or
her business premises.
5. Conduct of the business would be in violation of any local, state or federal
law, rule or regulation prohibiting the conduct of that type of business.
C. Upon determination that grounds for denial, suspension or revocation of a
license exist, the Finance Director shall send the license holder a Notice of Denial,
Suspension or Revocation. Grounds for denial, suspension or revocation include
repetition of a violation of any provision of City policies or the Tukwila Municipal Code
that has been accompanied by a warning notice of such violation or previous notice of
the violation. The Notice of Denial, Suspension or Revocation shall set forth the
grounds for and terms of the denial, suspension or revocation and a statement advising
that the person may appeal from the Notice of Denial, Suspension or Revocation to the
Hearing Officer, provided that the appeal is made in writing and filed with the Finance
Director within 10 days from the date of receipt of the Notice of Denial, Suspension or
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Revocation, and that failure to so appeal shall constitute a waiver of all rights to any
additional administrative hearing or determination on the matter. Upon issuance of such
Notice, the license is suspended or revoked and is no longer valid and current, unless
appealed as provided in this chapter, in which case the effect of the suspension or the
revocation is stayed pending the outcome of the appeal.
D. Receipt of the Notice of Denial, Suspension or Revocation. The Notice of
Denial, Suspension or Revocation shall be served upon the license holder either
personally or by mailing a copy of such Notice by certified mail, postage prepaid, return
receipt requested to such license holder to his or her last known address as provided in
the license application. Alternatively, the Notice may be posted upon the premises
where such license holder conducts his or her business, which is the subject of the
denied or revoked license.
Section 9. TMC Section 5.04.112, "Appeal of Notice of Denial, Suspension or
Revocation," Amended. Ordinance No. 2315, §1 (part), as codified at TMC Section
5.04.112, is hereby amended to read as follows:
A. Whenever the Finance Director, or his /her designee, determines there is cause
for suspending, denying or revoking any license issued or applied for pursuant to this
chapter, the Finance Director, or his /her designee, shall notify the person holding the
license, by registered mail or hand delivery, of his /her determination. Notice mailed to
the address on the license shall be deemed received three business days after mailing.
The notice shall specify the grounds for suspension, denial or revocation.
B. The licensee or applicant may appeal the decision of the Finance Director, or
his /her designee, to suspend, deny or revoke a business license by filing a written
appeal to the City Clerk within 10 calendar days of the decision. The appeal must state
the grounds for appeal and the basis for why the decision was incorrect. To be
accepted the appeal must be accompanied by an appeal fee of $200.00.
C. Upon receipt of the notice of appeal, the Finance Director shall set a date for
hearing the appeal before the City's Hearing Examiner. Notice of the hearing will be
mailed to the licensee or applicant.
D. The hearing shall be de novo. The Hearing Examiner may affirm, reverse or
modify the Finance Director's, or his /her designee's, decision.
E. The decision of the Hearing Examiner shall be final. Any appeal from the
administrative hearing shall be to King County Superior Court within 14 calendar days of
the Hearing Examiner's decision.
Section 10. TMC Section 5.62.020, "Revenue Generating Regulatory License
Fee (RGRL)," Amended. Ordinance No. 2297, §1 (part), as codified at TMC Section
5.62.020, is hereby amended to read as follows:
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-time, and temporary employees or workers; and
b. Self- employed persons, sole proprietors, owners, officers, 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.
5. An individual person operating more than one business as sole
proprietorships, including leasing of non owner occupied housing, 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
RGRL fee, pursuant to this chapter. TMC Section 5.62.020.A.5 shall not be applicable if
any one of the businesses owned by the sole proprietor has three or more full -time
equivalent employees.
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 4 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
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employees that worked in Tukwila. The approved fee 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.
D. 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.
E. 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.
F. 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 RGRL fee
multiplier of $0.028646 per employee hour worked by the number of employee hours
worked within the City, but in no event shall the RGRL 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.
G. Businesses doing business in the City that have no employees physically
working within the City shall pay the minimum fee required under this chapter.
H. The minimum fee under this chapter shall be $55.00, and may be amended
from time to time.
I. 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
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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.
J. Businesses eligible for a temporary business license, pursuant to TMC Section
5.04.010, shall be exempt from payment of an RGRL fee for businesses with fewer than
10 employees.
Section 11. TMC Section 5.62.040, "Exemptions," Amended. Ordinance No.
2297, §1 (part), as codified at TMC Section 5.62.040, is hereby amended to read as
follows:
A. Exemptions. The following entities may claim an exemption from the license
fee, but if exempt under this subsection such entities shall still register under this
chapter:
1. Certain Organizations Exempt from Federal Income Tax. An
organization that files with the city a copy of its current IRS 501(c)(3) exemption
certificate issued by the Internal Revenue Service.
2. A governmental entity that engages solely in the exercise of governmental
functions. Activities that are not exclusively governmental, such as some of the
activities of a hospital or medical clinic, are not exempt under this chapter.
3. A nonprofit business operated exclusively for a religious purpose, upon
furnishing proof to the Finance Director of its nonprofit status. For the purposes of this
chapter, the activities that are not part of the core religious functions are not exempt.
4. Civic groups, service clubs, and social organizations that are not engaged
in any profession, trade, or occupation, but are organized to provide civic, service, or
social activities in the City.
a. Examples of such organizations include but are not limited to:
Soroptomists, Kiwanis, Lions' Rotary, American Legion, children's and adults' athletic
leagues and similar types of groups, clubs or organizations.
B. A business exempt from obtaining a business license under TMC Section
5.04.090.A shall also be exempt from paying an RGRL fee.
Section 12. TMC Section 5.62.050, "Penalties," Amended. Ordinance No.
2297, §1 (part), as codified at TMC Section 5.62.050, is hereby amended to read as
follows:
A. Monetary Penalty. Failure to pay the RGRL fee within 30 days after the day
on which it is due and payable pursuant to TMC Section 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,
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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 the
event the Director or his /her designee determines that the late payment was the result
of excusable neglect or extreme hardship.
B. 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.
C. 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.
D. There shall be a penalty of not less than $50.00 to reinstate any business
license revoked through nonpayment of the RGRL fee.
Section 13. 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 14. 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 %,l day of 2011.
ATTEST /AUTHENTICATED:
F
Christy O'Flgerty, CMC, City ClVrk JimAa6gerton or
APPROVED T RM BY: Filed with the City Clerk: Ll Q
Passed by the City Council: -)1
Published:
Effective Date: zi
S�ieTley M. K�ake, City Attorney Ordinance Number: =M
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City of Tukwila Public Notice of Ordinance Adoption for Ordinances 2332 -2333.
On May 2, 2011 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 2332: AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, AMENDING VARIOUS ORDINANCES AS CODIFIED
IN TUKWILA MUNICIPAL CODE TITLE 18, "ZONING CODE," TO MODIFY THE
DEFINITION OF DIVERSION FACILITIES; TO EXPAND THE LOCATIONS
PERMITTED FOR DIVERSION FACILITIES AND DIVERSION INTERIM
SERVICES FACILITIES; PROVIDING FOR SEVERABILITY; AND DECLARING AN
EMERGENCY.
Ordinance 2333: AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, AMENDING ORDINANCE NO. 2315, §1 (PART), AS
CODIFIED AT VARIOUS LOCATIONS IN TUKWILA MUNICIPAL CODE CHAPTER
5.04, TO ADD "TEMPORARY BUSINESS LICENSE" TO THE DEFINITIONS AND FEE
SCHEDULE, TO REVISE APPEAL PROCEDURES AND TO REDEFINE BUSINESSES
EXEMPT FROM FEES; AMENDING ORDINANCE NO. 2297, §1 (PART), AS
CODIFIED AT TUKWILA MUNICIPAL CODE SECTION 5.62.020, TO CLARIFY THE
CITY'S REVENUE GENERATING REGULATORY LICENSE FEE FOR A PERSON
OPERATING MULTIPLE BUSINESSES AS SOLE PROPRIETORSHIPS AND FOR
BUSINESSES ELIGIBLE FOR A TEMPORARY BUSINESS LICENSE; PROVIDING
FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE.
The full text of these ordinances will be provided upon request.
Christy O'Flaherty, CMC, City Clerk
Published Seattle Times: May 5, 2011