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Home My WebLink AboutCOW 2011-10-24 Item 4E - Ordinance - Combined Business License Fee StructureCOUNCIL AGENDA SYNOPSIS Laitialr ITEM NO. Meetir,q Date Prepared by Mayor's review Council review 10/24/11 JFS QG� 11/07/11 JFS 4.E. ITEM INFORMATION CAS STAFF SPONSOR: JENNIFER F SANTA INES ORICINA]_,AGI;NDA DA'173: 10/24/11 AGF,NDA I•rrm Tri An ordinance establishing a Combined Business License Fee of $67.00 per full -time equivalent (FTE) employee Cx r(,UR1' ®Discussion Motion Resolution Ordinance .Bid Award Puhlic.Hearina Other Altg Date 10124111 11115 Date Mt� Date AIR Date 11/07/11 R1tg Date 11Qtg Date R!ltg Date SPO Council Mayor .HR DCD Finance Fire IT P &R Police PIV SPONSOR'S A combined business license and RGRL Fee is a simplified fee structure that is easier to SUI\- r\4,\RY understand and will facilitate the completion of renewal and application forms with one fee calculation. This proposal is revenue neutral to the City. COW Mtg. CA &P Cmte P &S Cmte Transportation Cmte Utilities Cmte Arts Comm. Parks Comm. Planning Comm. DATE: 10/18/11 COMMITTEE CI AIR: HOUGARDY RECOMMENDATIONS: SPONSOR /ADmIN. Finance Department COMMI•rrl,,l; Unanimous Approval; Forward to Committee of the Whole COST IMPACT FUND SOURCE ExnI NDFFUIW Rl':OUIRlm $0 AMOUNT BUDGETED APPROPRIATION REQUIRED Fund Source: CoJntnents: This proposal is revenue neutral for the City. MTG.DATE1 RECORD OF COUNCIL ACTION 10/24/11 MTG.DATEI ATTACHMENTS 10/24/11 Informational Memorandum dated 10/19/11 (revised after FS meeting) Informational Memorandum dated 10/1/11 Business License and RGRL Fee Analysis Spreadsheet Summary of Community Responses Draft Ordinance Draft copies of business licensing forms Minutes from the Finance and Safety Committee meeting of 10/18/11 73 74 City of Tukwila Jim Haggerton, Mayor INFORMATIONAL MEMORANDUM TO: Mayor Haggerton Finance and Safety Committee FROM: Jennifer Ferrer -Santa Ines, Senior Fiscal Coordinator DATE: October 19, 2011* Revised after 10/18/11 FS meeting (seepage 2) SUBJECT: Changing Business License and Revenue Generating Regulatory License (RGRL) fee into a combined rate of $67 per full -time equivalent employee and adding language to exempt qualified court interpreters from both the license fee and the RGRL fee &34114 Many customers as well as staff in Finance and other departments have given feedback that the current business license and Revenue Generating Regulatory License (RGRL) fee structures are overly complex and difficult to understand. In addition, it has been past practice to exempt qualified court interpreters making less than $12,000 in gross annual revenue from obtaining a business license, however, the current language in the Code does not include this group in the exemptions section of Title 5, Chapter 5.04. BACKGROUND At the September 7, 2011 Finance Safety Committee meeting, Staff provided information regarding the benefits of a combined business license fee of $67 per full time equivalent employee. The committee requested outreach efforts to inform the business community of this potential change in licensing fees to provide organizations the opportunity to give feedback and comments to the City. Additionally, court interpreters have been exempt from obtaining a Tukwila business license, but this practice has been absent from the Code. DISCUSSION To increase awareness in the business community and encourage member input, Staff has completed the following: Present overview of new rate structure at the October 4, 2011 Southwest King County Chamber of Commerce Direct mail to all active Tukwila licensed businesses sent out on 9 -23 -2011 Utility billing inserts sent out on 9 -28 -2011 City of Tukwila website, Tukwila News and Notes Section Finance home page 75 INFORMATIONAL MEMO Page 2 Although approximately 71% of Tukwila businesses will benefit in paying less for their business license from transitioning to a combined business license fee of $67 per full time equivalent employee, the City received both favorable and unfavorable comments from business owners and managers regarding the new proposed fee. A summary of the responses is attached. Also, consistent with past practice, language clarifying the exemption of court interpreters making less than $12,000 in gross annual revenue needs to be included in the Code. *(The followina paragraph was added after the FS meetina) At the Finance and Safety Committee meeting on 10/18/11, Finance staff presented additional changes that further simplify the language in TMC Chapter 5. Originally, a new section was created titled Section 5.04.025, "Determination of number of employees for Combined Business License Fee." It was determined this new section was not necessary and pertinent items from this section could be added and or combined to existing sections of 5.04.020, "Application and Fees Required The revised ordinance in the packet shows the additional changes as noted here. RECOMMENDATION The Council is being asked to adopt a combined business license and RGRL fee of $67 per full -time equivalent employee and approve the added language for exempting qualified court interpreters in TMC Chapter 5.04. The Council is being asked to consider this issue at the October 24, 2011 Committee of the Whole Meeting and the November 7, 2011 Regular Meeting. ATTACHMENTS Informational Memorandum dated September 1, 2011 to Finance Safety Business License and RGRL Fee Analysis spreadsheet Summary of Community Responses -Draft Ordinance WA2011 Info Memos Council\ BusinessLicenseFeeChangesl0 -18 -11 RevisedB.dou 76 City of Tukwila Jim Haggerton, Mayor INFORMATIONAL MEMORANDUM TO: Mayor Haggerton Finance and Safety Committee FROM: Jennifer Ferrer -Santa Ines, Sr. Fiscal Coordinator DATE: September 1, 2011 SUBJECT: Business License and RGRL Fees ISSUE Many customers as well as staff in Finance and other departments have given feedback that the current business license and Revenue Generating Regulatory License (RGRL) fee structures are overly complex and difficult to understand. BACKGROUND The following business license fees were adopted by Council on November 15, 2010 with Ordinance No. 2315: of Emplovees Fee 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 $50.00 On July 19, 2010 Council adopted Ordinance No. 2297 which implemented an RGRL fee of $55 per full time equivalent employee. Staff has attempted to resolve some differences between the two ordinances that have caused unforeseen issues since implementing both fees. One of the concerns expressed by customers is that because the two fees are calculated differently, completion of the renewal or application form is unduly burdensome. Finance staff has noted that businesses frequently pay one fee or the other, whichever is lower. Well over half the renewal and application forms that have come in since December 2010 have been completed incorrectly. The number of renewals or applications completed online that are incorrect is at least as high. DISCUSSION In an attempt to simplify the business license and RGRL fee calculation process, staff looked at ways to change the fee structure of one or both. Some cities in Western 77 INFORMATIONAL MEMO Page 2 Washington that have an RGRL fee charge one combined fee per full time equivalent employee. The fee is split by the Finance department, after being receipted in, into the business license and RGRL components. This split is a relatively easy process given modern automated cash receipting systems. Below is a comparison of what a business with 10 full -time employees (FTE) would pay for a business license in the cities below. Base License Fee -flat amount Base License Fee- head count RGRL Fee -per FTE Combination Rate Fee Total Business License Fees Kirkland Lynnwood Redmond Renton Tukwila 100.00 122.50 100.00 1,000.00 850.00 550.00 910.00 550.00 $1,100.00 972.50 910.00 550.00 650.00 From the information above, cities are either charging a combined rate or a flat amount for the base fee plus RGRL for business licenses. Only Tukwila has a base license fee based on head count and an RGRL fee based on a separate method, by full -time equivalent (FTE). An analysis of Tukwila's current fee structure, as compared to what a combined fee might look like, reveals the City could charge a combined fee of $67 per full time equivalent employee. This combined fee of $67 would replace the current separate business license and RGRL fees, and the overall revenue collected would be revenue neutral in comparison to the revenue that is currently coming in for business licenses and RGRL fees. A combined fee of $67 would result in a lowering of fees for many small businesses. This is because a business with one employee currently pays a business license fee of $100, equivalent to $100 per employee plus an RGRL fee of $55. A business of 10 employees also pays $100, or $10 per employee, plus an RGRL fee of $550. The overall average business license fee per employee is just under $5. However, smaller businesses are paying a proportionately higher fee per employee. For instance, a business with 100 employees pays a business license fee of $400, or $4 per employee. Below is a chart showing what the current fee structure costs for employers of 1 -10 employees, what the new fee structure would cost those businesses, and the proportion of businesses in each category: Cffemp\ Content. Outlookl CBK0060WnfoMemo _BusinessLicenseFeeChang es. docx 78 INFORMATIONAL MEMO Page 3 As you can see, the new fee structure would result in lower total fees for employers with 1 -8 employees. This group represents 65.72% of the businesses in Tukwila. Total fees would be lower for some other larger employers too. In total, fees would go down for 71.08% of employers in the City. These lower fees would be supplemented by somewhat higher fees for the City's largest employers. We have 25 businesses in the City with 100 or more employees. Under the current fee structure, these businesses pay about $588,000 in business license and RGRL fees. Under the new fee structure, these 25 businesses would pay $698,000 in total fees. The average increase for this group would be 15.61 Following are the advantages of implementing a combined business license and RGRL fee: A combined fee is much easier for businesses to understand, and makes the renewal and application forms easier to complete. There would be one fee calculation. The business would just enter their number of full time equivalent employees, and the combined fee would be calculated based on that number. The business would not have to calculate two separate fees and add them together, as they are doing now. The fee is more equitable for smaller businesses. Now the fees paid by the City's smallest businesses, those with 1 -8 employees (66% of businesses in Tukwila), are proportionately higher per employee than the fees paid by larger employers. In total, approximately 71% of businesses in Tukwila would pay lower fees with the new fee structure. A simplified fee structure would result in fewer businesses paying incorrect amounts and therefore being subject to late penalties and multiple handling of accounts by Finance staff. Business licenses would be issued much faster if we had a higher percentage of businesses that calculate and pay the correct amount due the first time they send something in to Finance. C:1Temp\Conten t.0utlook\C B K0060U\I nfoMemo_Business LicenseFeeCh ang es. docx 79 Current Fee Structure Proposed Bus. Current Bus License License Business Fee Per 55.00 Total Fee 67.00 #of EE License Fee Employee RGRL Now Combined Fee Difference #of Businesses 1 100 100.00 55.00 155.00 67.00 (88.00) 431 24.59% 2 100 50.00 110.00 210.00 134.00 76.00) 195 11.12% 3 100 33.33 165.00 265.00 201.00 64.00) 120 6.85% 4 100 25.00 220.00 320.00 268.00 (52.00) 106 6.05% 5 100 20.00 275.00 375.00 335.00 (40.00) 101 5.76% 6 100 16.67 330.00 430.00 402.00 (28.00) 85 4.85% 7 100 14.29 385.00 485.00 469.00 (16.00) 56 3.19% 8 100 12.50 440.00 540.00 536.00 (4.00) S8 3.31% 9 100 11.11 495.00 595.00 603.00 8.00 36 2.05% 10 100 10.00 550.00 650.00 670.00 20.00 45 2.57% As you can see, the new fee structure would result in lower total fees for employers with 1 -8 employees. This group represents 65.72% of the businesses in Tukwila. Total fees would be lower for some other larger employers too. In total, fees would go down for 71.08% of employers in the City. These lower fees would be supplemented by somewhat higher fees for the City's largest employers. We have 25 businesses in the City with 100 or more employees. Under the current fee structure, these businesses pay about $588,000 in business license and RGRL fees. Under the new fee structure, these 25 businesses would pay $698,000 in total fees. The average increase for this group would be 15.61 Following are the advantages of implementing a combined business license and RGRL fee: A combined fee is much easier for businesses to understand, and makes the renewal and application forms easier to complete. There would be one fee calculation. The business would just enter their number of full time equivalent employees, and the combined fee would be calculated based on that number. The business would not have to calculate two separate fees and add them together, as they are doing now. The fee is more equitable for smaller businesses. Now the fees paid by the City's smallest businesses, those with 1 -8 employees (66% of businesses in Tukwila), are proportionately higher per employee than the fees paid by larger employers. In total, approximately 71% of businesses in Tukwila would pay lower fees with the new fee structure. A simplified fee structure would result in fewer businesses paying incorrect amounts and therefore being subject to late penalties and multiple handling of accounts by Finance staff. Business licenses would be issued much faster if we had a higher percentage of businesses that calculate and pay the correct amount due the first time they send something in to Finance. C:1Temp\Conten t.0utlook\C B K0060U\I nfoMemo_Business LicenseFeeCh ang es. docx 79 INFORMATIONAL MEMO Page 4 A simplified fee would mean less time that it takes for staff to answer questions about how to calculate the fee, less staff time for following up with businesses in writing or over the phone if they have paid incorrect amounts, and faster depositing of payments received. Staff will continue to investigate other ways to improve and simplify the business license and RGRL fee processes. We have encountered many technical issues since implementing the new fees, and these issues continue to this day but remain a high priority for resolution. We also have a number of much needed improvements in the works for the forms that are used for renewals and applications. These changes will be made regardless of whether the fee structure is changed or not. Options There are a few options to consider in how we can restructure the calculation of business license fees. The alternatives are: 1) adoption of a combined business license and RGRL fee of $67 per full -time equivalent employee, and or 2) modify calculation of the base license fee from number of employees to full -time equivalent (FTE) similar to that of calculating RGRL, or 3) Do nothing -leave fee structure and calculation as is. RECOMMENDATION Select an option from above. If option 1 and or 2 is selected, Staff will return with a draft Ordinance for Finance Safety Committee to review on the 9/20 F &S meeting. 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O Ln O Ln O Ln O Ln O Ln O Ln O Ln O Ln O Ln O Ln O Ln O Ln O r1 ri N N M M Ln l0 l0 I� N 00 00 Ol C) O O ri N N M M :T ri r1 c-1 ri ri ri ri t/} Q1 i 7 Y U L O O O M O O 1- 0) O O h o r1 O w N M m O m d' O o h F H O O O M O O LD N Ln 1-1 O LD Ln Ln l� O m W m 00 Ln N l0 O Ln O Ln N C a1 O O M Ln O LO N r-I O m N ri O O Ol 00 00 l-� r- .4 m M N N r-I a) U O O N N r Ln M i r+ r1 r r r i ri l i ri ri ri ri ri cI ri e1 r1 aJ W J a1 Q w CC Y C C C W a) m i i C U O O O O O O O O O O O O O O O O O O O O O O O O O O v 0 0 0 0 0 0 0 0 0 o Ln Ln Ln Ln Ln Ln Ln Ln Ln Ln 0 0 0 0 0 0 Y la) ri ri ri ri ri rl ri ri i--I r-I ri ri `--1 e1 rl ri rl r! ri ri M M M M M M C a aJ U m u J N r1 N m 'T Ln l0 n w m O r-1 N m ICt Ln l0 i\ 00 m O ri N m IZT Ln I'D N r1 ri c I r1 ri rl ri ri c-I rl N N N N N N N v T O O a E w i 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 l0 m -tt c-I r1 lD -tt m m r� LO O 0) M M "zt M i- r-1 O m m m M r1 r1 N N M Ln `-i -tt M N N r1 S O N lD N M N a-i rl O N N N N rl r1 N O O O O O O O O O O O O O O O O O O O O O O O O O O Ln v C m 00 Ln lD m N W l0 Ln Ln M 00 Ln r1 -I lD -zl M N �t -:t -:I N N rl w O U O O O O O O O O O O O O O O O O O O O O O O O O O O LL. 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T vL v E U m Q w i MR 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O r O O r-1 0 0 0 0 0 LD O O O O (..O 0 0 0 0 �.0 0 0 0 0 0 O r-i 0 0 r1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O O O O O O O O O O O O O O O O O O O O O O O O O O N C i N i i N m 4- O 4t O O O O O O O O O O O O O O O O O O O O O O O O O O v O O O O O O O O O O O O O O O O O O O O O O O O O O U N lO 00 O N L.0 00 O N 't (.0 00 O N L,0 00 O N l0 00 O N O I 00 m O N Mlzt Ln l0 00 m O ci N zT Ln �.D t- 00 O N M It lO r� 01 m m O O O O O O O O r N N N N c-I ri r-I r-i c-i c-I c-I c-I c-I c-I ri ri c-i ri r r e--I r c c c--I c r O O O O O O O O O O O O O O O O O O O O O O O O O O LL 3 Ln o Ln O Ln o Ln o Ln o Ln O Ln o Ln o Ln O Ln o Ln O Ln o Ln o O O l0 ri I N 00 M M O Ln ri lD N 1l M 00 Ol Ln O l0 c i I� N 00 Y z 00 00 Ol 10 O O r-1 It N M M L.n LP) l0 LD i o0 Ol Ql O O c ri hp t\ rl t\ r- 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 Ol O1 Ol Ol 3 Y H O T Y i• O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O Ln Ln O Ln O Ln O Ln O Ln O Ln O Lfn O Ln O Ln O Ln O Lrn O Ln O Ln O r j N M M Ln Ln �D O F 00 00 m m O O .�-i --i N O M M -::I Ln Ln n 00 00 00 00 00 00 00 00 00 00 00 N L Y U N 00 Ln 00 :1 n N O rH 00 L l 1 ,0 M O n M O N D I ri 00 L I- Lf) O I� Ln N Ln Ln Ln M M M N N N N r-I ri c-i O O O O Ol O1 O1 Ol 00 00 N C L N -4 'Zi 4 4 4 4 4 4 4.4 4 4 4 4 M M M M M M N N U d _O LL J N C Q Y VI LL C v m W L L V O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O Y N Ll lD Co t.0 Co l0 Co Co Z lD lD t.0 l0 L,0 Co lD Co (.0 I'D l0 Z L.D l0 1 ,0 lD Co 3 C Q N L H C O O U Cc U J Ln r-1 N M t Ln lD 1 00 m O r-I N M �t Ln LD i- W m O ri N M qT Ln l0 M M M M M M M M M '�t 'zt '�t 't 'ZT d' K* d -tt IZT Ln Ln Ln Ln Ln Ln Ln ri c-I c--I ri ci c-i e-i r� ri c-1 ri r-I r-I e-i c-I ri ci r-I c-i r-I ri c-I r-I ri ri ri O O Xt Q E w N O w O O O O O O O O O O O O O O O O O O O O O O O O O O O LL O O O O O O O O O O O O O O O O O O O O O O O O O O 0 r 'O .4 c 00 Ln N Ol LD M 6 i� 4 ri 00 Ln N Ol l0 M O r� .4 ri 00 Ln N N l0 N I� ri c-i I� r-I 00 r-I 00 :1 r-I 00 :1 e-i 00 Lr) r-I 00 Ln r-I 00 Ln O 00 Ol O l O ri r i N M M Ln Ln l0 rl 00 Ol Ol O r r N M M 0 00 00 00 00 Ol a) Ol 0) 0) Ol Ol Ol Ol Ol 0) Ol Ol Ol Ol O O O O O O O p E ci c� ri ri ri rI d U O O O O O O O O O O O O O O O O O O O O O O O O O O LL 3 Ln o Ln O Ln o Ln o Ln o Ln O Ln o Ln o Ln O Ln o Ln O Ln o Ln o O O l0 ri I N 00 M M O Ln ri lD N 1l M 00 Ol Ln O l0 c i I� N 00 Y z 00 00 Ol 10 O O r-1 It N M M L.n LP) l0 LD i o0 Ol Ql O O c ri hp t\ rl t\ r- 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 Ol O1 Ol Ol 3 Y H O T Y i• O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O Ln Ln O Ln O Ln O Ln O Ln O Ln O Lfn O Ln O Ln O Ln O Lrn O Ln O Ln O r j N M M Ln Ln �D O F 00 00 m m O O .�-i --i N O M M -::I Ln Ln n 00 00 00 00 00 00 00 00 00 00 00 N L Y U N 00 Ln 00 :1 n N O rH 00 L l 1 ,0 M O n M O N D I ri 00 L I- Lf) O I� Ln N Ln Ln Ln M M M N N N N r-I ri c-i O O O O Ol O1 O1 Ol 00 00 N C L N -4 'Zi 4 4 4 4 4 4 4.4 4 4 4 4 M M M M M M N N U d _O LL J N C Q Y VI LL C v m W L L V O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O Y N Ll lD Co t.0 Co l0 Co Co Z lD lD t.0 l0 L,0 Co lD Co (.0 I'D l0 Z L.D l0 1 ,0 lD Co 3 C Q N L H C O O U Cc U J Ln r-1 N M t Ln lD 1 00 m O r-I N M �t Ln LD i- W m O ri N M qT Ln l0 M M M M M M M M M '�t 'zt '�t 't 'ZT d' K* d -tt IZT Ln Ln Ln Ln Ln Ln Ln ri c-I c--I ri ci c-i e-i r� ri c-1 ri r-I r-I e-i c-I ri ci r-I c-i r-I ri c-I r-I ri ri ri O O Xt Q E w 0- 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 OR 0 0 0 0 0 0 0 0 0 0 0 0 1,0 O O (.0 0 0 0 0 0 0 0 0 0 0 0 0 t-0 O O O O O O O O O O O O O O O O O O O O O O O O O O O O N O O O O O O O O O O O O O O O O O O O O O O O O O O V) a) C Co 4- O 2t O O O O O O O O O O O O O O O O O O O O O O O O O O 4! O O O O O O O O O O O O O O O O O O O O O O O O O O U -zl- 1,0 a0 O N ct lD 00 O N -zt LD 00 O N �t (.0 00 O N l0 00 O N -::T 00 M O N M-zzl Ln (D 00 M O 1 N�t Ln lD r 00 O1 N M-ZT W r 00 N N M M M M M M M M 'tt ��'zt U) Ln Ln Ln Ln Ln Ul Ln m N LL LL- 3 O Z O Ln M N O O M N O Ln M O O O O Ln Ln IZT O O rl Ln O Ln l0 Ln O O N lD O Ln r t0 O O M n O Ln M� r- O O 00 O Ln M 00 O O Ln 01 O Ln O O O O lD O O Ln rl 1-1 O O r r O Ln N N O O w N O Ln M m O O 01 M O Ln t -zt O O O Ln a O O r LO J O cr Q) a) cr cr cr cr cr Q) Q) Q) Q) O) Cl 0 0 0 0 0 O w O O O O O O O O O O O O O O O O O O O O O O O O O O O W O O O O O O O O O O O O O O O O O O O O O O O O O O t\ Q) lD M O 00 Ln N O) lD M O 4 r4 00 Lff N Q) lD M O n .4 N lD a! c-4 00 Ln N 00 Ln N 00 Lf) N 00 Ln N 01 Ln N O) Ln N C) Ln N (M lD N Q) O O O O O a0 00 O Ln Lf) 1,0 n n 00 01 61 O c-I r N M M d Lf) Lf) lD n n 00 Q) Q) O r r Q O O O O O O O O N N N O N C OJ U N E O N c cu U J m CU Cl. a1 LL 41 T O CCa C W N 00 rn O 00 cm rl r' m Ln n m m n m O r� m 00 l0 m I'D lD m tt LO m rH l0 m Q) Ln m r Ln m Ln Ln m M Ln m c-I Ln m O) m r- m Ln m M m '4: m m m m n M m Ln m m M M m -V� O M m Q) U U m N LL LL- 3 O Z O Ln M N O O M N O Ln M O O O O Ln Ln IZT O O rl Ln O Ln l0 Ln O O N lD O Ln r t0 O O M n O Ln M� r- O O 00 O Ln M 00 O O Ln 01 O Ln O O O O lD O O Ln rl 1-1 O O r r O Ln N N O O w N O Ln M m O O 01 M O Ln t -zt O O O Ln O Ln Ln Lf) O O r LO J O cr Q) a) cr cr cr cr cr Q) Q) Q) Q) O) Cl 0 0 0 0 0 0 0 0 0 0 0 0 C7 Lu 1- LL c U T E (U L O O Ln LP) -j O O Ln m 'D 00 O O O Q) LD 00 O O Ln C7 n 00 O O O O a0 00 O O Ln Ln 00 00 O O O rl O) 00 O O LP) LD O) 00 O O O N O m O O Ln r� O m O O O m I m O O Ln 00 m O O O �t N m O O Ln Q) N Q) O O O Ln m Q) O O Ln O m O O O L.0 m O O Ln q Ln 0) O O O r Ln 01 O O Ln N to m O O O 00 L: m O O Lf) m n Q) O O O Q) r m O O Ln C1 00 0) O O O O O) m O O Ln Ln O) m O O O -1 O O 0A cu Q) (D N C OJ U N U L F ul W L O N c cu U J m CU Cl. a1 LL 41 T O CCa C W N 00 rn O 00 cm rl r' m Ln n m m n m O r� m 00 l0 m I'D lD m tt LO m rH l0 m Q) Ln m r Ln m Ln Ln m M Ln m c-I Ln m O) m r- m Ln m M m '4: m m m m n M m Ln m m M M m r M m O M m Q) U w N C (U N N L1 v1 O O lD O O lD O O lD O O lD O O l0 O O lD O O lD O O lD O O lD O O lD O O lD O O lD O O lD O O l0 O O l0 O O lD O O LD O O LD O O l0 O O l0 O O lD O O LD O O lD O O l0 O O LD O O LD (0 '3 co N U J N N o E 0 E U m O L J N CU O r- Ln 00 Ln D) Ln O 1.0 r (.0 N (.0 M L.0 1.0 Ln �.D LD k.0 rl LD W L.D M (.D O n r-i n N r- M r- r Ln r ',D r rl r\ 00 n M n O 00 .-1 00 N 00 O C 7t Q T E U m Q W m 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O O lD O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O N w 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 N C 07 r4 O :t O O O O O O O O O O O O O O O O O O N O O O O O O O O O O O O O O O O O O l0 00 O N l0 00 O N �t lD 00 O N t.D 00 O al O N M-zzj Ln 1 ,0 M M O ri N lzt Ln lD 1- M O v Ln 1 ,0 lD tD lD 1 ,0 1 ,0 l0 lD I n n n n n N r 00 rl rl rl rl ri rl rl rl rl rl rl rl rl rl rl rl rl a Li 4! cu LL 3 z O O Ln lD lD O O o N I O O Ln 1- t\ O O o M 00 O O Ln M 00 O O o m O O Ln M m O O o Ln O O O Ln O rH O O o lD 1 O O Lri i 1 N O O o I N O O Ln N M O O c 00 M O O Ln M -zt O O o M N O O o O lD O O O O O O O O r'1 ri rl rl O N O O O O O O O O O O O O O O O O O O rl O LL. O O O O O O O O O O O O O O O O O O 1� a c-I 00 Ll N Ql l0 M O I� -4 c4 00 Lf N Ol l0 M O (.D W (.0 N M lD N M t.0 M M l0 M M l0 M M LD M O N O LL p N M M d' Ln Ln l0 1- N 00 0) (3) O rI rI N M Q N N N N N N N N N N N N M M M M M M p O O Lr) N 1- E IH rl rl c-I rl ri ri rl a--I rl rl c-I rl rl rl rl rl Cl- tr, U O rI O cl O ri O c-i O r1 O TH O -1 1 ri C ro f0 N w i N C N U N N N W to C U J 1n m i (U U v LL a Li 4! cu LL 3 z O O Ln lD lD O O o N I O O Ln 1- t\ O O o M 00 O O Ln M 00 O O o m O O Ln M m O O o Ln O O O Ln O rH O O o lD 1 O O Lri i 1 N O O o I N O O Ln N M O O c 00 M O O Ln M -zt O O o M O O Ln Ln O O o O lD O O O O O O O O r'1 ri rl rl rl r♦ rl rl c-i ri ri J ri rl ci c1 c-I rl rl rl rl rl rl rl c-I rl rl rl rl rl l7 w G: H LL c N U cu O O Lr) Lr) J O O Ln l0 O O O O N c-I O O Lr) n r1 O O O M N O O Lr1 00 N O O O dt M O O Ln al M O O O Ln O O Ln O L-r O O O l0 Lr) O O Lr) i l0 O O O 1" l0 O O Lr) N 1- O O O 00 r O O Lll M 00 O O O m 00 O O Lr) zT al O O O O O T i p v N O rl O c-I O rI O ri O .-I O .-I O .-I O rl O rI O rI O rI O cl O ri O c-i O r1 O TH O -1 1 ri C ro f0 N w i N C N U N N N W to C U J 1n m i (U U v LL v N O CQ C W 00 N M lD N M zzj N M M N M -1 N M Ol -1 M I -1 M lD c1 M lzT ci M M ri M -i ri M m O M 00 O M lD O M Ln O M M O M N O M O O M N p C: U c j =3 p) -0 o C Ln C O LL O O lD O O lD O O l0 O O t0 O O l0 O O 1 .0 O O lD O O l0 O O lD O O I'D O O lD O O l0 O O l0 O O l0 O O l0 O O l0 O O lD O O lD N Q U m U 3 :3 N U J E 0 Xt J N 00 rI 00 rl 00 rl 00 rl 00 rl 00 rl 00 rl Ql ri Ql rl Ql rl Ol rl Ol rl Ol ri Ql ri 61 rl Ql rI Ql rI O N O C tX Q T n E t- U co Q W O N .0 O b9 CD o C6 c1i Y U ro N 03 v n p N N C t O O o io y U S C: y a� N T 0 3 v N ro o ui C) N Y CD c ro CD- o co o U ro o T°�� O O U- O N p o U N Y N m 6 CO a �N T ca L d 0 0 0 to N CO 0 O 'C 0 O O O Q O N N QdS N i U 47 T o N o On o N o 0 0 Lo o U 0 o O I ll S y N U N n 1 N t71 ro «S p O O O r C C3) G C 0 Y N U ro C N 41 T N Q-0 Z5 7 O O L' N N t31 C-4 O_0 O O E co O 0 N Q N -0 Y U N O O 3 -C O o O f Z O N Y O N m r N O j 7 U N U) o 03 O cz U U 6 CG d O z i Y U N V O N O N N N N O N N p J N S N y X t6 (6 OU t6 01 !a T p� G (L N 7 N Q -O N T N Cf1 U) (7 z O 0 Y N J 0 a�i N 0_b m N 7 N N O n N E Y ll N N to 1011 N N N a N Y Q 7 O Y Y N x p W Gl. .O W W W N i Y LL. 1�1 U') N T m N d Z Z t9 d N O r LO C W LO U O Y N N N tll CL (U N N 7 0 o U CD ro o C �L y O 4 C O S2 N C 0 11 t W m W V m p% m F- o c a Q 4 N y m co C6 47 ro Q Q N Y N c6 J r O CL O Q m o O O N cV M O N N co O p N I N N p CD O O 6> 3 tto V AM mam DRAFT AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, AMENDING ORDINANCE NOS. 2333 AND 2315, AS CODIFIED IN TUKWILA MUNICIPAL CODE (TMC) CHAPTER 5.04, "LICENSES GENERALLY," TO REVISE AND MOVE PARTS OF TMC CHAPTER 5.62 INTO CHAPTER 5.04 TO CREATE A SIMPLIFIED COMBINED BUSINESS LICENSE FEE STRUCTURE, AND TO EXEMPT QUALIFIED COURT INTERPRETERS FROM THE COMBINED BUSINESS LICENSE FEE; REPEALING ORDINANCE NO. 2297 AND ORDINANCE NO. 2333 §10, §11 AND §12, THEREBY ELIMINATING TMC CHAPTER 5.62; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, the City Council desires to simplify the business license fee structure to eliminate the need to calculate two different fees; and WHEREAS, the City Council supports a combined business license fee to facilitate the completion and processing of business license applications and renewals; and WHEREAS, the current business license ordinances separate the business license section and the Revenue Generating Regulatory License section into two different chapters and they should now be combined within TMC Chapter 5.04; and WHEREAS, the City Council desires to exempt qualified court interpreters from both the business license fee and the Revenue Generating Regulatory License (RGRL) fee; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY ORDAINS AS FOLLOWS: Section 1. TMC Section 5.04.010, "Definitions," Amended. Ordinance Nos. 2333 §1 and 2315 §1 (part), as codified at TMC Section 5.04.010, are hereby amended to read as follows: 10. "Full time equivalent (FTE) is a unit of measure equivalent to one emplovee working full -time. An FTE equals the number of hours worked by an emplovee in a W: Word Processing \Ordinances \Business lic -RGRL Combined Rate Fee Structure strike -thru 10 -19 -11 JF:bjs Page 1 of 9 91 calendar near divided by 1,920, (the work hour figure used by the Washinaton Department of Labor and Industries) not to exceed one. 11. "Emplovee means and includes each of the followina persons who are not required by the Citv to have his /her /its own separate Citv of Tukwila business license: a. Anv person who is on the business's oavroll, and includes all full -time, part-time, and temporary emplovees or workers: and b. Self emploved persons, sole proprietors, owners, officers, managers. and partners; and C. Anv 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 Citv of Tukwila business license Section 2. TMC Section 5.04.020, "Application and Fees Required," Amended. Ordinance Nos. 2333 §3 and 2315 §1 (part), as codified at TMC Section 5.04.020, are hereby amended to read as follows: A. Application Required. 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; the Washinqton State Unified Business Identifier (UBI) number; and other information pertaining to the business as required by the City. Owners of residential rental propertv are not subject to the application requirements in this chapter but shall adhere to the application requirements in chapter 5.06. B. Fee General. The application must be accompanied by payment for the amount of the license fee. The total- businer c license fee for the annual license issued under this chapter shall be dete +Red- u -s44q the eeM iRed rat e-4$67.00 per full -time equivalent (FTE) emplovee consistinq of This foe Ge n s s t s of a $12.00 per FTE base business license fee plus a $55.00 per FTE Revenue Generatinq Requlatory License (RGRL) fee. The annual license fee shall be calculated by multiplvinq the number of full- time equivalent emplovees that worked in Tukwila durinq the previous calendar vear by the license fee. For owners of residential rental properties, the annual license fee shall be calculated by multiplvina the number of full time equivalent emplovees that worked in Tukwila durinq the previous calendar vear by the RGRL fee; the annual fee shall include a license fee as set forth in chapter 5.06. It will be the responsibility of the business or residential rental propertv owner to determine the total number of FTE emplovees and, if required, demonstrate to the satisfaction of the Finance Director or his /her desianee that the calculation is accurate. Emolovers without a full vear of operatinq history shall estimate the number of FTE emplovees that will be emploved in W: Word Processing \Ordinances \Business lic -RGRL Combined Rate Fee Structure strike -thru 10 -19 -11 JF:bjs Page 2 of 9 92 ti a 12-month period. All fees will be based on the RUrnber of ernpley-e-zc, WhetheF full OF part as fe llews: =Moll _rr rr ar C. Minimum Fee. There shall be a minimum fee for an annual license of $67.00, consistinq of a $12.00 business license fee and a $55.00 RGRL fee. except if the business qualifies for a temporary business license in accordance with TMC Section 5.04.010 or is an entitv defined in TMC Section 5.04.090. 1. A business with less than $12,000.00 of average annual gross receipts shall h e exempt from aR y RGRL pav the minimum license fee. of $67.00. A residential rental property with less than $12,000.00 of annual aross receipts shall be exempt from the RGRL fee, but shall be subiect to the license fee requirements set forth in TMC Section 5.06.040. 3 On entity that is entirely exempt from paying the h4sin I TneeRsefee h he exempt from any RGRL 3 An entity w#h- engaging in some activities or functions that are exempt from the combined business license fee and some that are not exempt shall pay a RGRL comN -ned btrsin'osG license fee based on the number of full -time equivalent employees the are involved in the functions or activities that are not exempt. 4 An individual person operating more than one business as sole proprietorships or owninq more than one residential rental property, within the corporate limits of the City, Ica ?ng of eon over- ec- o�ied-- sib shall pay only one RGRL P. Teee� 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 license fee pursuant to this chapter. TMC Section 5 62 .020.°. 5.04.020.C.3 shall not b apply if any one of the businesses, or properties owned by the sole proprietor has three or more full -time equivalent employees. 5- -Reams deRt+al-r-eRta[- ofeper-tv ewners s gall pax isable -feec as-set v the Gitv's fee sGh SOeG ifi e d in TIVIC c o QS� RGRL e equ ivalent amp! C /��p� fee -tkF c. r< e M Q I G `ee -Oe-P -,5. G4. Q tYt-B4 4. If a business has more than one location in Tukwila, the license fee calculation shall include at least the minimum fee for each location. W: Word Processing \Ordinances \Business lic -RGRL Combined Rate Fee Structure strike -thru 10 -19 -11 JF:bjs Page 3 of 9 93 5. The license fee for a business required to be licensed under this chapter and not located within the Citv's corporate limits shall be calculated by multiplvinq the license fee by the number of FTE employees working within the Citv, but in no event shall the license fee be less than the minimum license fee set forth in this chapter. If the number of FTE emplovees is not known at the time of renewal. the business shall estimate the maximum number of FTE emplovees then anticipate workinq in Tukwila for the 12 -month period subiect to licensure. 6. Businesses doing business in the City that have no emplovees physically working within the Citv shall pav the minimum fee required under this chapter. 7. Businesses emplovinq fewer than 10 emplovees and that are eliqible for a temporary business license, pursuant to TMC Section 5.04.010, shall be exempt from pavment of a license fee. �M N a w a r a r+ r w a a a• a+ w u a+ a a u w a w a r w thepFevJ 1 e a a w e. e a a I q ua l't er ly re e.. te e•• t o th e Wash St a t e Depar as •w the previous be the res ponsibi li t y emplo det the e. a e .e a.• .e. d no r r+ por t s a the 1 w a Department o w a a w w determine a number a a a w w t he Ci and demonstr a number of r+ a= a a+ aj. e a w+ a em p l e y ee heurs wor w 2. T he annua w w w.• a sha w+ Ga b mu the m a •a w +a r a w s-u bs_e-c.t i on -(H 1 w •b- a len worked in Tukwila. The -approved fee per full time employee is $0.028646$0.034896 I GAO w+ a +w w a •w r •w a r 1 rc w h wou need t o s e t he number o ••e a e- a -e e. a e' -4 b 4& n es s s 1 h a a s s as Si a a Su w a•w w r a• m f ee f or l GGa ti eR and thee RGRIL- as a•aa +w f br annua uw a E. it O S a e R� a a r- a w a w mu m f ee b t he a+ a its full ti me eau a number emp be base- w the e y ees i n I .par was .e a a+ 1 aw a W: Word Processing \Ordinances \Business lic -RGRL Combined Rate Fee Structure strike -thru 10 -19 -11 JF:bjs Page 4 of 9 •I s a s r Q Ol W r a i rr aria r •i r, ii a• ra ui- •ari s s a r a•• i ar ra ar a a• a a••• r r• i s r a r a i w ar a r me ;To a i+ as i♦ a r+ •r r a a a r rr ar i ur• a•a r a ai a ai as ui. s r i i a r s, a a r• lr .MAT. a a r no VZUM i i 4 i a r a sir a u• i w ra as r• =14HIMMA r a a r r w •i a w r ar IM a i r a r i u a f m T r i i s i s a r a r r a as a a• a r r r a w i s ra= a .�•r r a s g• r S. as s a aa• a cla ii s• a a• r♦ r raga wrii a a+ a s is i r• r a a s a a r a r a a+ s ra •i a► as si r r a L a a ss a sa is s• r r r s as i i it 1• i i r a 1 a r i L► r i r •a a wi a s a♦ a a u• i•a a a ra r• s i r w i i r a• r r r• e o o -a i i •a as a r a s r a as a s• r a s a i i r a C am r a r! r r G s r a a_ •a r a• 1 r r r r IN 95 eac with fewer: than 10 e�npte3�ees S New Businesses. The RGRI GGmhiRed b sig asc license fee for a new business shall be based on the estimated number of FTE emplovees that will work in Tukwila for a 12 -month Deriod. that did not submit reports feF eaGh 9{ of the last 4 quarters th (rs bs+nesc sha11 previde` tc fG"f4e UPGOMiRg Y- 1 MORth Period. The City will determine the number of empleyees that will be used in -GaIGUIating the amount ef the RGRLGGmbined Jsc fee. If, during the license year, the City determines the actual number of employees is significantly different than estimated, the amount of the GRL Gembined bu °mss license fee will be recalculated for the new business. If the revised RGRL bas4f}essannual license fee is higher, the business must pay the difference within thirty days after notification is sent by the Citv. D Over-Reporting Number of Employees. A business may request that the City refund RGRI the b siRc -cc license fee overpaid on the basis that the business miscounted the number of FTE employees by an error factor of more than 15 The request must be in writing and the City must receive the request and all supporting documentation no later than 60 days after the end of the calendar 4Geesea'c f-isGal -year in which the error was made. If the City is satisfied the licensee paid an excess RGRL business license fee, the City will refund the excess RGRIL busin license fee paid by the licensee. E Under Reporting of Employees. If the City determines the number of employees was under reported at the time of application or renewal by an error factor of more than 15 the business shall pay the balance of the applicable businese- license fee together with a penalty of 20% of such balance due. The business shall also reimburse the City for any accounting, legal, or administrative expenses incurred by the City in determining the under reporting or in collecting the additional amounts. The Finance Director shall mail written notice of the amount to be paid and the business shall pay said amount to the City within 30 days of the date written notice is mailed by the Citv. If the City does not receive timely payment, an additional penalty shall be added, applying the schedule for late payments in this chapter. G. Pavment made by draft or check shall not be deemed a pavment of the license fee unless and until the same has been honored in the usual course of business, nor shall acceptance of anv such check or draft operate as a quittance or discharge of the fee unless and until the check or draft is honored. Any person who submits a license fee pavment by check to the Citv 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 anv other reason. Section 3. TMC Section 5.04.040, "Prorating fee," Amended. Ordinance Nos. 2333 §4 and 2315 §1 (part), as codified at TMC Section 5.04.040, are hereby amended to read as follows: W: Word Processing \Ordinances \Business lic -RGRL Combined Rate Fee Structure strike -thru 10 -19 -11 JF:bjs Page 6 of 9 M The license fee set forth in this chapter shall be for the calendar year, and each person engaged in business must pay the full GOmbined businesc license fee for the current year. B-ustaess License fees are non refundable, regardless of whether the business operates for the entire calendar year, or whether the business license is denied, revoked, withdrawn or suspended with cause. Section 4. TMC Section 5.04.050, "Fee for late acquisition or renewal," Amended. Ordinance Nos. 2333 §5 and 2315 §1 (part), as codified at TMC Section 5.04.050, are hereby amended to read as follows: A. Monetary Penalty. Failure to pay the esc 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 bu-Bice, 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 busiaeJc 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 bu- si4esc 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 bu-si Bess- 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 5. TMC Section 5.04.070, "Change in nature of business," Amended. Ordinance Nos. 2333 §6 and 2315 §1 (part), as codified at TMC Section 5.04.070, are 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 W: Word Processing \Ordinances \Business lic -RGRL Combined Rate Fee Structure strike -thru 10 -19 -11 JF:bjs Page 7 of 9 97 application to the Finance Department. A change in the nature of business or a change in ownership will also require payment of the applicable license fee. Section 6. TMC Section 5.04.090, "Exemption," Amended. Ordinance Nos. 2333 §7 and 2315 §1 (part), as codified at TMC Section 5.04.090, are hereby amended to read as follows: A. Exemptions. The following entities may claim an exemption from the combined 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 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. 5. Court interpreters who provide an oral translation between speakers who speak different lanquages, and who are either a certified interpreter, qualified interpreter, or registered interpreter, and who make less than $12,000 in gross annual revenue in Tukwila, Washinqton. 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 Enqlish speakina persons and to interpret or translate oral or written statements of non English- speakinq persons into spoken English. c. "Registered interpreter" means an interpreter who is reqistered by the administrative office of the courts. W: Word Processing \Ordinances \Business lic -RGRL Combined Rate Fee Structure strike -thru 10 -19 -11 JF:bjs Page 8 of 9 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. ..W 102MVICNA153. Section 7. Repealer. Ordinance Nos. 2297 and 2333 §10, §11 and §12, as codified in TMC Chapter 5.62, are hereby repealed, thereby eliminating TMC Chapter 5.62. Section 8. 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 9. 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 10. 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 day of 2011. ATTEST /AUTHENTICATED: Christy O'Flaherty, CMC, City Clerk APPROVED AS TO FORM BY: Shelley M. Kerslake, City Attorney Jim Haggerton, Mayor Filed with the City Clerk: Passed by the City Council: Published: Effective Date: Ordinance Number: W: Word Processing \Ordinances \Business lic -RGRL Combined Rate Fee Structure strike -thru 10 -19 -11 JF:bjs Page 9 of 9 100 License No. CITY OF TUKWILA 6200 SOUTHCENTER BOULEVARD TUKWILA, WA 98188 (206) 431 -3680 Business License Renewal License Descriotion (Business Name) (Attn) (Mailing Address 1) (Mailing Address 2) (City, State, Zip) Exoiration Date Customer Review information below and ADD if incomplete. L7 DRAFT Activitv No. (Bar code) If Ownership, Business Name, Business Address, UBI or Business Usaae has changed you must submit a NEW completed application. You may download an application from www.tukwilawa.gov /finance /buslic.odf Business Location: Phone Number: Business Use: Square Footage: UBI Home Occupation: Contact Info: (please print) Name of Manager: Name of Owner: Phone: Phone: Emergency Contact: Phone: Business License Fee: Use Worksheet on back side of this renewal. Closed Business: I am no longer conducting business in Tukwila as of (Date) YOU FOR RENEWAL TO BE COMPLETE! 1 certify the above information is correct. (Signature) (Print Name) (Contact Phone (Date) RENEW ON LINE https: /secure.tukwilawa.gov/ "Click on Citizen Services" (Must use Customer Name Customer No. exactly as listed above.) For questions, please contact our Business License Specialist at 206 431 -3680 or licensina0tukwilawa.00v I FINANCE USE ONLY Reviewed by Paid in Full Outstanding Debt Issued (if yes, you must sign Home Occupation affidavit) 101 Licenses are valid January 1- December 31 (All licenses expire Dec 31.) A Total Number of Employee hours worked January December (12 month period) (Determine the annual hours worked by all employees full part -time, managers and owners.) One Full -Time Equivalent (FTE) Employee =1,920 hrs You may estimate for a 12 month period or use last year's total 12 month reported hours. If business is located outside of Tukwila, report only those hours worked in Tukwila. B Multiply line "A" by $0.034896 (If total is less than $67, pay $67 minimum.) c Business License Fee, enter amount from line "B" Payment must be received by lanuary 31st to avoid Late Fees. Late Fees (calculate late fee on amount from line "C D 5% fee E 10% fee F 15% fee G 20% fee H 25% fee i Total Du (if payment not received by January 31) (if payment not received by February 28 (if payment not received by March 31) (if payment not received by April 30) (if payment not received by May 31) e with Late Fee (if applicable) Please make checks payable to: the "City of Tukwila" 6200 Southcenter Blvd. Tukwila, WA 98188 -2544 If "Home Occupation" you must complete return the attached Home Occupation affidavit. 102 cat T 6200 Southcenter Boulevard Tukwila, Washington 98188 -2544 206 431 -3680 This is an APPLICATION ONLY, and NOT a license to conduct business. You must obtain a business license PRIOR to conducting business. ALL LICENSES EXPIRE DECEMBER 31 Business Address Address O If want to use as mailing address City State Zip Code City State Zip Code Email Local Business Phone Corporate Email Corporate Phone If business name has changed in past year, list former name Opening Date Ownership Status Corporation Individual PartnershiD LLC Non Profit Government Local Manager Name Contact Phone Date of Birth Driver's License Number WA State UBI number (Must have to process.) In Your Business: Will retail sales be conducted? No Yes Will you do door to door solicitation /peddling? No Yes Are you a Contractor, based outside of Tukwila? No Yes Do you conduct business within your Tukwila residence? No Yes If yes, read and sign information on page 3. Do you collect parking fees? No Yes Any gambling on premises? No Yes Any amusement devices on premises? No Yes If yes, how many Will alcohol be served on the premises? No Yes Are you an entertainer? No Yes Have you had a prior Tukwila Business License? No Yes Year Description of Business (give complete details: also list types of products sold or stored) Number of employees by type of employment (ENTER ZERO OR NUMBER). Office Retail Wholesale Manufacturing Warehousing Other Size of floor space Number of parking SOFT: spaces: Parcel Number(s) for Tukwila business location: Hazard Materials Do you use /store /discharge flammable, hazardous, or bio- hazardous materials? No Yes If "yes state type and quantity (use separate sheet, if necessary): Is your business activity or any portions of your building different than the previous use i If "yes please provide description of previous use /business activity including year closed and current use /business activity. Are you presently doing or planning to do any: Construction, Remodeling, and /or Installation of Commercial Storage Racks? No Yes List Permit Numbers: Installation of New Signage or Changes to existing signage, including copy changes? No Yes Contact the Permitting Center 206- 431 -3670, PRIOR TO STARTING ANY Remodeling /Construction or Installation of Storage Racks List all owners/partners/officers (Please attach list for more owners/partners/officers.) Name 1: Title: Home Address: City/State/Zip: Phone: Identify Home/work/cell Date of Birth: Drivers License Number: State License Issued: Name 2: Title: Home Address: City/State/Zip: Phone: idencfy Home/Work/Cell Date of Birth: Drivers License Number: State License Issued: Local Emergency Contact 2: 1 Local Phone Number; Processed bv: I Cash Check CC I C I A Page 1 of 3 103 2012 Business License Application Licenses are 31 (Licenses are not pro -rated and expire December 31:) A. Total Number of Employee hours worked in a 12 month period (Determine the hours worked by ALL employees full part-time, managers and owners.) One Full -Time Equivalent (FTE) Employee= 1,920 hours (per WA State Dept. of Labor Industries) New businesses need to estimate number of hours to be worked in a 12 month period. If business is located outside Tukwila, report only those hours worked in Tukwila B. Multiply line "A" by $0.034896 (If less than $67, pay $67 minimum) C. Business License Fee, enter amount from line "B" Please make checks payable to "City of Tukwila" (All Fees Paid are Non Refundable) I certify the information contained herein is correct l understand that any untrue statement is cause for revocation of my license. Print Name Title /Position Signature Contact Phone Number Business License Fee Information 1. The business license fee is a combination of the business license fee and the Revenue Generating Regulatory License (RGRL) fee. The license fee is based on the number of employee hours on the four quarterly reports submitted to the Washington State Department of Labor and Industries (L &I) from the previous year. The work figure used by L &I is 1,920 hours per year for a full -time employee. In addition to the annual employee hours reported on the L &I report, you must include employee hours for sole proprietors, owners, managers, partners and any officers, agents or personal representatives acting in a fiduciary capacity. It is the responsibility of the employer to determine the number of hours worked within the city. Enter the number of employee hours worked on Line "A Multiply (Line "A the total number of employee hours worked in Tukwila by $.034896 to determine the total amount due (Line "B The minimum fee for any license is $67.00, which covers 1,920 hours worked in Tukwila. If the amount calculated is less than $67.00 enter $67.00 on Line 3. If the amount calculated is greater than $67.00, enter that amount on Line "C Employers without a full year history would need to estimate the number of employee hours that will be worked in the 12 month period. 2. New Businesses The business license fee for a business that did not submit reports for each of the last 4 quarters to L &I shall be based on the estimated number of employees of that business. The business shall provide its estimate of the average number of employee hours worked in a 12 month period. If the City determines the number of FTE employees was under reported at the time of application or renewal by an error factor of more than 15 the business shall pay the balance of the applicable license fee together with a penalty of 20% of such balance due. The business shall also reimburse the City for any accounting, legal, or administrative expenses incurred by the City in determining the under reporting or in collecting the additional amounts. Any person who submits a license 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. 3. Outside Contractors or Consultants Only report those hours worked in Tukwila for the current year, January December. 4. Exemptions —1. A business with less than $12,000 annual gross receipts shall pay the minimum license fee of $67.2. Any organization that files for a non profit exemption will be required to submit to the City a copy of its current IRS 501(c)3 determination letter issued by the Internal Revenue Service. Automatic Fire Alarm Installation Notice (for new building owners or those planning to sell a building in Tukwila) As required by Tukwila Municipal Code (TMC) 16.40.100: When sold, existing commercial, hotel /motel, industrial and multi family dwellings that are not fully protected by an automatic sprinkler system shall have an Automatic Fire Alarm system installed. If not installed by the property owner, upon sale of the property, it will be the responsibility of the seller to advise the buyer of this requirement. Multi- family dwellings which are sold and protected by an automatic sprinkler system shall install a fire alarm system complying with TMC 16.40.120B. Commute Trip Reduction Program (CTR) (for businesses located in the Tukwila Urban Center (TUC) zone, and all employers with 100+ affected employees) In 2006 the legislature passed the Commute Trip Reduction (CTR) Efficiency Act to improve the efficiency and effectiveness of the 1991 CTR Program (RCW 70.94.521 -551). Tukwila and other jurisdictions are required to decrease drive alone rates by 10% and vehicle miles traveled by 13% by 2013. Businesses located within the TUC zone and all major employers are required to take measures to reduce the number of single- occupancy vehicle commute trips to their worksite. "Affected employees" are those full -time employees who are scheduled to begin their work day between 6:00- 9:OOAM, on at least two workdays per week, 12 months of the year. (For purposes of this law, 35 hours per week is full- time.) Safety in Overnight Lodging (for Tukwila hotels/motels) Businesses engaged in providing overnight lodging (hotels /motels) are required to participate in the SAFETY IN OVERNIGHT LODGING PROGRAM per TMC 5.60. Copies of the governing ordinance and program description can be obtained from the Tukwila Police Department Crime Prevention Unit. Page 2 of 3 104 What is a "home occupation Tukwila Municipal Code Section 5.04.010 If the income producing activity does not occur within the home itself, then "home occupation" does not apply and a regular business license would be necessary. Please use the guidelines below to determine whether your business meets the definition of a home occupation. Example of what is a home occupation business: A hairdresser who operates out of his /her home or attached garage. Example of what is not a home occupation business: A landscaper who mows, gardens, and /or renders his /her services at other locations besides his /her primary residence. Home Occupation: Conditions for Issuance of Business License Pursuant to Tukwila Municipal Code Section 18.06.430 and City policy, home occupations (businesses conducted in and out of a residence or apartment) are defined and must comply with certain conditions, as follow: 18.06.430 Home occupation. "Home occupation" means an occupation or profession which is customarily incident to or carried on in a dwelling place, and not one in which the use of the premises as a dwelling place is largely incidental to the occupation carried on by a member of the family residing within the dwelling place; provided, that: There shall be no change in the outside appearance of the surrounding residential development; No home occupation shall be conducted in any accessory building; Traffic generated by such home occupations shall not create a nuisance; No equipment or process shall be used in such home occupation which creates noise, vibration, glare, fumes, odor, or electrical interference detectable to the normal senses off the lot; The business involves no more than one person who is not a resident of the dwelling; and An off street parking space shall be made available for any non resident employee. Signature Title /Position Contact Phone Number(s) Date Address City State Zip Code Page 3 of 3 105 106 FINANCE AND SAFETY COMMITTEE Meeting Minutes October 18, 2011— 5: 00 p. m.; Conference Room #3 City of Tukwila Finance and Safety Committee PRESENT Councilmembers: Kathy Hougardy, Chair; Joan Hernandez and Dennis Robertson Staff: Peggy McCarthy, Jennifer Ferrer, Derek Speck, Mary Miotke, Stephanie Brown, Jack Pace, Mike Villa, Gail Labanara and Kimberly Matej Guests: Ellen Gengler, resident; and Scott Plack, Group Health Cooperative CALL TO ORDER: Chair Hougardy called the meeting to order at 5:03 p.m. I. PRESENTATIONS No presentations. II. BUSINESS AGENDA A. Business Licensing and Revenue Generating Regulatory License Fee Staff is seeking Council approval of the following items relative to Business Licensing and/or the Revenue Generating Regulatory License Fee: Ordinance: Business License Relating to Housekeeping Items Staff is seeking Council approval of an ordinance that will make housekeeping changes to the current Business License ordinance. Last year, the Finance Department assumed the responsibilities of business licensing from the City Clerk's Office. The proposed modifications are summarized below: Change all references from City Clerk designation to Finance Director and/or Department as appropriate. Remove section relative to Trailer Park Establishments as the Code is outdated and no longer needed. Other operational efficiencies including, but not limited to: requiring a UBI number and mirroring sections relative to cabarets for clarity and consistency. Committee Members were in agreement regarding the above proposed changes. UNANIMOUS APPROVAL. FORWARD TO OCTOBER 24 COW FOR DISCUSSION. Ordinance: Combined Fee Business License Revenue Generating Regulatory Licensing (RGRL) Staff is seeking Council approval of an ordinance that implements a combined business license and RGRL fee of $67 per full -time equivalent (FTE). Per direction and requests given at the September 7, 2011, Finance Safety Committee meeting, staff has conducted public outreach regarding this proposed change including: a presentation at the Chamber, direct mail, utility billing inserts and information made available via the City website. Staff received 11 written comments from the above outlined outreach, with both negative and positive comments regarding the fee combination as well as general comments about the RGRL implementation. Implementation of a combined fee will benefit over 70% of Tukwila businesses which will be paying less than last year's total assessment for the business license and RGRL fees. In addition to assessing this $67 structured fee, which offers ease of application, uniformity and proportionality, staff is proposing the ordinance be amended to specifically exempt court interpreters from 107 Finance Safety Committee Minutes October 18, 2011— Pane 2 this combined fee. Court interpreters have been exempt from similar fees in the past and staff recommends continuing this process via an exemption in the ordinance. After the above discussion, Peggy McCarthy, Interim Finance Director, commented that staff has identified some administrative changes that she recommends making to the ordinance that do not affect the substance of the ordinance, but merely simplifies and adds clarity to application and implementation of the Code. Although those changes were not available for Committee review, Committee Members ,agreed that these non substantive changes could be submitted to the October 24 COW for review and discussion. Committee Chair Hougardy requested that Finance staff include an example of the new Business License/RGRL application form in the upcoming Council agenda packet. UNANIMOUS APPROVAL. FORWARD TO OCTOBER 24 COW FOR DISCUSSION. Update: Non Profit Status and the RGRL As an information only item, staff returned to Committee for additional discussion of RGRL fee impacts and the exemption .of non profit businesses. As the initial requestor of this information, Committee Member Robertson requested that this item be tabled until a time when this exemption represents a significant revenue issue to the City. The item was the removed from additional discussion. INFORMATION ONLY, NO FURTHER DISCUSSION AT THIS TIME. B. Resolution: Cancellation of Past Due Outstanding Warrants Staff is seeking approval of an annual resolution writing -off unredeemed and outstanding items which will be reported to the Washington State Department of Revenue by November 1, 2011. This includes the cancellation of outstanding General Fund Claims and Payroll Checks, Municipal Court Checks and Foster Golf Gift Cards. This year's cancellations total $1,800.90. All cancellations will be remitted to the Washington State Department of Revenue Unclaimed Property Section. UNANIMOUS APPROVAL. FORWARD TO OCTOBER 24 COW FOR DISCUSSION. C. Resolution: Non Represented Emplovee 2012 Wa 2e and Benefit Package Staff is seeking full Council approval of a resolution regarding Non Represented Employee Wages and Benefits for 2012. Staff and Mayor Haggerton are recommending a 3% increase to non represented positions A, B, C and D61 level employees, a market adjustment for non represented positions D62 -F102, and a benefit reduction of City medical contributions from 10% to 8 After a lengthy discussion, Committee Members requested staff research the information below, provide details and return to a future Finance Safety Committee meeting for additional discussion: Provide, in table format, a summary of all unions, appropriate contracts durations and significant cost compensation issues; Provide, in table format, position/job comparables for other cities and benefit summaries; Provide an example of a monetary figure being passed on to the non represented employee related to the benefit reduction of City medical contributions from 10% to 8 Committee Member Robertson expressed his desire to consider a long -term compensation strategy in which the City reviews and considers all employees city -wide as compared to reviewing represented and non represented groups separately and at different times of the year. RETURN TO COMMITTEE WITH ADDITIONAL INFORMATION. D. Ordinance: Council Compensation The current ordinance setting Council compensation is set to expire on December 31, 2011, and in response staff has prepared a draft ordinance setting the Council compensation schedule through December 15, 2015. im- N,