HomeMy WebLinkAboutReg 2018-11-19 Item 4F - Ordinance - Business License Fee Exemption for Card RoomsCOUNCIL AGENDA SYNOPSIS
Meeting Date
Prepared by
Mayor:,- review
Council review
11/19/18
VC
ITEM INFORMATION
ITEM No.
4.F.
STAFF SPONSOR: VICKY CARLSEN
ORIGINAL AGENDA DATE: 11/19/18
AGENDA ITEM TITLE Approve
Ordinance Exempting Card Rooms from Business License Fee
c,\T;(;()RY Discussion
MIA Date 11/19/18
E Motion
AN Date
. Resolution
Z Ordinance
Mtg Date 11/19/18
. Bid
Award
E Public Hearing
Meg Date
fl Other
A It,g Date
Mtg Date
Mtg Date
S l'()NS R E Council Mayor EHR EDCD ZFinance Fire TS PR E Police ) , / Court
SP ()NtioR' s Per discussion at the November 13, 2018 C.O.W., the Council is being asked to approve an
SUMMARY ordinance that will add an exemption for card rooms from paying a business license fee
REVIEWED BY
C.O.W.
Mtg.
II
CDN Comm
E Finance Comm. E Public Safety Comm.
[i] Parks Comm. 0 Planning Comm.
COMMITTEE CHAIR:
El Trans &Infrastructure
DATE: 11/13/18
Arts Comm.
RECOMMENDATIONS:
SPONSOR/ADMIN.
CommITTIT
Finance Department
Direction was given for this item at the 11/13/18 C.O.W.
COST IMPACT / FUND SOURCE
EXPENDITUI k REQUIRED AMOUNT BUDGETED APPROPRIATION REQUIRED
$ $ $
Fund Source:
Comments:
MTG. DATE
RECORD OF COUNCIL ACTION
11/19/18
MTG. DATE
ATTACHMENTS
11/19/18
Informational Memorandum dated 11/14/18
Draft Ordinance
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168
City of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
TO: Finance Committee
FROM: Peggy McCarthy, Finance Director
BY: Vicky Carlsen, Deputy Finance Director
CC: Mayor Ekberg
DATE: November 14, 2018
SUBJECT: Ordinance to Exempt Card Rooms from Business License Fee
ISSUE
Approve the ordinance exempting card rooms from the business license fee.
BACKGROUND
At the November 13, 2018 Committee of the Whole meeting, there was Council consensus to exempt card
rooms from the business license fee.
In order to exempt card rooms from the business license fee, Tukwila Municipal Code 05.04.090 Exemption
will need to be amended to include an exemption for the card rooms.
RECOMMENDATION
The Council is asked to approve the ordinance adding an exemption for card rooms at the November 19,
2018 Regular Council Meeting.
ATTACHMENTS
Draft Ordinance
169
170
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, AMENDING VARIOUS ORDINANCES
AS CODIFIED IN TUKWILA MUNICIPAL CODE SECTION
5.04.090, "EXEMPTION," TO ADD A BUSINESS LICENSE FEE
EXEMPTION FOR CERTAIN PUBLIC CARD ROOMS;
PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN
EFFECTIVE DATE.
WHEREAS, the Tukwila City Council passed Ordinance No. 2588 on October 15,
2018, to adopt Model Business License Language as directed by the State; and
WHEREAS, the City Council passed Ordinance No. 2590 on November 5, 2018, to
increase the tax on cards rooms in the City; and
WHEREAS, the City Council desires to provide an equitable cost structure for
businesses in the City;
WHEREAS, the City Council desires to lessen the burden of the gambling tax
increase by exempting card rooms from the business license fee;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. No Impact on 2018 Business Licenses. It is the City Council's intention
that the following amendment apply to Business Licenses issued for 2019 and beyond,
and have no impact on Business Licenses issued by the City for 2018.
Section 2. TMC Section 5.04.090 Amended. Ordinance Nos. 2588 §6, 2544 §5,
2356 §6, 2333 §7 and 2315 §1 (part), as codified at Tukwila Municipal Code Section
5.04.090, are hereby amended to read as follows:
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5.04.090 Exemption
A. Exemptions. The following entities may claim an exemption from the Business
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
determination letter 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. A Gcivic groups, service clubs, armor social organizations that arc is not
engaged in any profession, trade, or occupation, but arc is 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.
5. A Gcourt interpreters who provides an oral translation between speakers
who speak different languages, and who arc is either a certified interpreter, qualified
interpreter, or registered interpreter, and who makes less than $12,000 in gross annual
revenue in Tukwila, Washington. Certified, qualified and registered interpreters are
defined as follows:
a. "Certified interpreter" means an interpreter who is certified by the
administrative office of the courts.
b. "Qualified interpreter" means a person who is readily able to interpret or
translate spoken and written English for non -English-speaking persons and to interpret or
translate oral or written statements of non -English-speaking persons into spoken English.
c. "Registered interpreter" means an interpreter who is registered by the
administrative office of the courts.
6. A public card room (also known as a social card room) with a house -banked
license.
B. 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.
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Section 3. 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 4. 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 5. 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,
a Regular Meeting thereof this day of , 2018.
ATTEST/AUTHENTICATED:
Christy O'Flaherty, MMC, City Clerk
APPROVED AS TO FORM BY:
Rachel B. Turpin, City Attorney
Allan Ekberg, Mayor
Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
Ordinance Number:
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