HomeMy WebLinkAboutRes 1957 - 2019-2020 Business License Fee Schedule - $2,000 Exemption for Outside ContractorsResolution No.
City of Tukwila
Washington
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A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF TUKWILA, WASHINGTON, REPEALING
RESOLUTION NO. 1952 AND ADOPTING A REVISED
BUSINESS LICENSE FEE SCHEDULE TO CLARIFY
LICENSING REQUIREMENTS FOR PERSONS OR
BUSINESSES OPERATING WITHIN THE CITY
BOUNDARIES WITHOUT A PHYSICAL PRESENCE.
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; and
WHEREAS, Resolution No. 1952, adopted on November 19, 2018, did not include
language exempting those persons or businesses operating within the City boundaries
without a physical presence, and with gross income in the City equal to or less than
$2,000, from the annual business license fee;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY RESOLVES AS FOLLOWS:
Section 1. Repealer. Resolution No. 1952 is hereby repealed.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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ANNUAL BUSINESS LICENSE FEE SCHEDULE
Standard Business License fee:
FOR A 2019 BUSINESS LICENSE
$45 per part-time employee*
plus
$91 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 hours per week.
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 hours 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 and $56 for a 2020 license.
A business with one full-time employee (and no other employees) will pay a Business
License Fee of $91 for a 2019 license and $112 for a 2020 license.
Minimum Business License fee:
For a 2019 Business License: $45.00
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 if gross income or gross proceeds of sales in the City is greater than
$2,000. If gross income or gross proceeds of sales in the City is $2,000 or Tess, there is
no fee to obtain a business license.
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*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
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)
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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% 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 QF TUKWILA, WASHINGTON, at
a Special Meeting thereof this
ATTEST/AUTHENTICATED:
I L Th day of 7-E I rt t cis , 2019.
Christy O'FIa rty, MMC, City Cler
APPROVED AS TO FORM BY:
Filed with the City Clerk: c-). - b- / 9
Passed by the City Council: a-19 - 9
Resolution Number: (CAS 1]
Rachel B. Turpin, City Attorney
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