HomeMy WebLinkAboutReg 2018-11-19 Item 4E - Resolution - 2019 Business License Fee ScheduleCOUNCIL AGENDA SYNOPSIS
Initials
Meeting Date
Prepared by
Mayor i review
Council review
10/22/18
VC
,
11/13/18
VC
11/19/18
VC
ITEM INFORMATION
ITEM No.
4.E.
STAFF SPONSOR: VICKY CARLSEN
ORIGINAL AGENDA DATE: 10/22/18
AGENDA ITEM T "1"1.1, Proposed increase to business license fee
CATI (.;()RY Dijwjsion
MtgDate 11/13/18
E Motion
MigDate
11 Resolution
E Ordinance
Mig Date
[1: Bid Award
Mq Date
E Public earl ng
Mtg Date
El Other
Mtg Date
Mtg Date 11/19/18
SPONSOR Council [Mayor -. R DCD ZEinance EFire ETS EJR Po/ice EPW Ecoiirt
SP oNtioit' s Council is being asked to approve a resolution increasing the fees to take effect January 1,
SUMMARY 2019.
REVIEWED I-3Y [1] C,O.W. Mtg.
[1] Trans &Infrastructure
DATE: 10/16/18
Ii] CDN Comm
Z Finance Comm. E Public Safety Comm.
E Parks Comm. Planning Comm.
COMMITTEE CHAIR: QUINN
.
Arts Comm.
RECOMMENDATIONS:
SPONSOR/ADMIN.
COMMI'ITI'l"
Mayor's Office
No recommendation; Forward to Committee of the Whole
COST IMPACT / FUND SOURCE
EXPENDITURE RUQuIluD AMOUNT BUDGETED APPROPRIATION REQUIRED
$ $ $
Fund Source:
Comments:
MTG. DATE
RECORD OF COUNCIL ACTION
10/22/18
11/13/18
Forward tn next Regular Meeting with amendments
MTG. DATE
ATTACHMENTS
10/22/18
Informational Memorandum dated 10/10/18 (updated to add table after Finance Corn.)
Resolution (Updated to remove reference to "panoram" after Finance Corn.)
Minutes from the Finance Corn. of 10/16/18
11/13/18
Info Memo dated 10/10/18 (updated to include Open House info & input from 11/5 Reg)
Draft Resolution
Minutes from the Finance Corn. of 10/16/18
11/19/18
Resolution with changes from 11/13/1R 1: n w
161
162
NOTE: Shaded text reflects changes made after
review by the Committee of the Whole on
November 13, 2018.
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF TUKWILA, WASHINGTON, REPEALING
RESOLUTION NO. 1913 AND ADOPTING A
REVISED BUSINESS LICENSE FEE SCHEDULE.
WHEREAS, the City has analyzed current business license fees; and
WHEREAS, the State of Washington's streamlined sales tax mitigation payments
are being phased out in 2019 and will cease in 2020, thereby reducing General Fund
revenue by $1.2 million annually; and
WHEREAS, sales tax revenue, due to destination -based sales tax distribution rules,
has not grown at the same rate as expenditures; and
WHEREAS, the City is seeking to take a balanced approach to ensure that ongoing
expenditures are paid for with ongoing revenue;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY RESOLVES AS FOLLOWS:
Section 1. Repealer. Resolution No. 1913 is hereby repealed.
Section 2. Fee Schedule. For 2019 and 2020, Business License fees will be
charged according to the following schedule:
(continued...)
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163
ANNUAL BUSINESS LICENSE FEE SCHEDULE
Standard Business License fee:
FOR A 2019 BUSINESS LICENSE
* Employee is defined at Tukwila Municipal Code
Section 5.04.010(10), copied below.
• A "part-time employee" is an employee
working 29 or less hours per week.
• A "full-time employee" is an employee working
30 or more hours per week.
$45 56 45 per part-time employee*
plus
$91 112 .70 per full-time employee*
equals total Business License Fee**
FOR A 2020 BUSINESS LICENSE
$56 per part-time employee*
plus
$112 per full-time employee*
equals total Business License Fee **
* Employee is defined at Tukwila Municipal Code
Section 5.04.010(10), copied below.
• A "part-time employee" is an employee
working 29 or less hours per week.
• A "full-time employee" is an employee working
-- , „
30 or more nours per week.
** The total Business License fee due will vary based on the combination of part-
time and full-time employees employed by the business.
For example, a business with one part-time employee (and no other employees) will
pay a Business License Fee of $45 for a 2019 license 66 35 and $56 for a 2020
license,
(and no other employees) will pay a Business
112 70 and $112 fora 2020 license,
A business with one full-time employee
License Fee of $91 for a 2019 license
Minimum Business License fee:
For a 2019 Business License: $45.00 56.00 35.00
For a 2020 Business License: $56,00
Business License Fee for contractors operating within the City of Tukwila
boundaries without a physical presence: $100.00 flat fee
*Tukwila Municipal Code Section 5.04.010(10):
10. "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 employed at any business who performs any part of their
duties within the City of Tukwila or reports from a location within the City's corporate
limits; and
b. Any person who is on the business's payroll, and includes all full-time, part-
time, and temporary employees or workers; and
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c. Owners, officers, managers, and partners; and
d. Any other person who performs work, services or labor at the business
including, but not limited to, family members, regardless of whether they receive a wage
from the business,; and
e. Self-employed persons, sole proprietors, owners, officers, managers, and
partners; and
f. Any other person who performs work, services or labor at the business,
including an independent contractor who may be exempt from requirements to have a
separate City of Tukwila business license.
Other annual license fees:
Adult Cabaret establishment
$500.00 + Business License Fee (per above)
Adult Cabaret entertainer
$75.00 + Business License Fee (per above)
Adult Cabaret manager
$75.00
Adult Entertainment Cabaret
establishment
$500.00 + Business License Fee (per above)
Adult Entertainment Cabaret
entertainer
$75.00 + Business License Fee (per above)
Adult Entertainment Cabaret
manager
$75.00
Amusement Center
$500.00 + Business License Fee (per above)
Amusement device fee
$50.00 per device + Business License Fee (per above)
Amusement device removal fee
$50.00 per device
Amusement device storage fee
$10.00 per device per day
Appeal Fee
$250.00
Cabaret establishment
$300.00 + Business License Fee (per above)
Contractor based outside of Tukwila
Same as Business License Fee (per above)$100.00
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165
Penalty for late acquisition of
business license (operating a
business without a valid license)
If received or postmarked within 0 to 30 days of
operation = 5% of license fee
If received or postmarked within 31 to 60 days of
operation = 10% of license fee
If received or postmarked within 61 to 90 days of
operation = 15% of license fee
If received or postmarked within 91 to 120 days of
operation = 20% of license fee
If received or postmarked at 121 days of operation or
longer = maximum of 25% of license fee
Penalty for late renewal of business
license
If received or postmarked Feb. 1 through Feb. 28
= 15% of license fee
If received or postmarked March 1 through March 31
= 30`)/0 of license fee
If received or postmarked April 1 or later
= 45% of license fee
Peddler/Solicitor
$70.00
Reinstatement of license fee
$50.00
Washington State Patrol WATCH
background check
$12.00
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at
a Regular Meeting thereof this day of , 2018.
ATTEST/AUTHENTICATED:
Christy O'Flaherty, MMC, City Clerk Verna Seal, Council President
APPROVED AS TO FORM BY:
Filed with the City Clerk:
Passed by the City Council:
Resolution Number:
Rachel B. Turpin, City Attorney
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