HomeMy WebLinkAboutOrd 2593 - TMC Section 5.04.090 "Exemption" - Business License Fee Exemption for Card RoomsWashington
Cover page to Ordinance 2593
The full text of the ordinance follows this cover page.
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.
Ordinance 2593 was amended or repealed by the following
ordinances.
Section(s) Amended
2
fended by Ord ##
2768
Sections) Repealed Repealed by, Ord #
City of Tukwila
Washington
Ordinance No.
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 civic group, service club, or social organization that is not engaged in any
profession, trade, or occupation, but 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 court interpreter who provides an oral translation between speakers who
speak different languages, and who 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, at
a Regular Meeting thereof this I W 1 N day of Ai duo b t r , 2018.
ATTEST/AUTHENTICATED:
Chris O'Flal'ferty, MMC, City Cle ' Allan Ekberg, Mayor
APPROVED AS TO FORM BY:
ckaa-V
Rachel B. Turpin, City Attorney
Filed with the City Clerk: ) )_ I /F
Passed by the City Council: ) )-
Published: ) i„--1
Effective Date:
Ordinance Number:
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City of Tukwila Public Notice of Ordinance Adoption for Ordinances 2591-2593.
On November 19, 2018 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 2591: 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,
2019, ON ALL PROPERTY, BOTH REAL AND PERSONAL, IN SAID CITY, THAT 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, WITH AN EXCESS PROPERTY TAX LEVY FOR THE
PURPOSE OF PAYING DEBT SERVICE ON THE CITY'S UNLIMITED TAX GENERAL
OBLIGATION BONDS ISSUED IN 2016, AS REQUIRED BY LAW; PROVIDING FOR
SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE.
Ordinance 2592: 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, 2019, ON ALL
PROPERTY, BOTH REAL AND PERSONAL, IN COMPLIANCE WITH RCW 84.55.120;
PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE.
Ordinance 2593: 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.
The full text of this ordinance will be provided upon request.
Christy O'Flaherty, MMC, City Clerk
Published Seattle Times: November 26, 2018