Title 5
BUSINESS TAXES, LICENSES AND REGULATIONSFor statutory provisions pertaining
to: authority to regulate and license businesses generally, see RCW 35A.82.020;
liquor regulations by cities, see RCW 66.08.120; gambling, see RCW Ch. 9.46;
business and professions, see RCW Title 18; for-hire vehicles, see RCW Ch. 46.72.1
5.04.010 Exercise of revenue license power.
The provisions of this chapter shall be deemed an exercise of the power of the
city of Algona to license and/or tax for revenue the privilege of engaging in
business in the city of Algona. (Ord. 883 § 3, 1999).
5.04.020 Definitions.
In construing the provisions of this chapter, save when otherwise declared or
clearly apparent from the context, the following definitions shall be applied.
Words in the singular number shall include the plural, and the plural shall
include the singular. Words in one gender shall include all other genders.
A. “Business” includes all activities engaged in with the object of
gain, benefit or advantage to the taxpayer or to another person or class, directly
or indirectly.
B. “By-product” means any additional product, other than the principal
or intended product, which results from extracting or manufacturing activities
and which has a market value, without regard to whether or not such additional
product was an expected or intended result of the extracting or manufacturing
activities.
C. “Cash discount” means a deduction from the invoice price of goods
or charge for services, which is allowed if the bill is paid on or before a
specified date.
D. “City” means the city of Algona, a municipal corporation.
E. “Clerk” means the city clerk/treasurer of Algona, a municipal corporation.
F. “Commercial or industrial use” means the following uses of products,
including by-products, by the extractor or manufacturer thereof:
1. Any use as a consumer; and
2. The manufacturing of articles, substances or commodities from extracted products,
including by-products; and
3. Consigning, shipping or transferring extracted or manufactured products to
another either without consideration or in the performance of contracts.
G. “Consumer” means the following:
1. Any person who purchases, acquires, owns, holds or uses any article of tangible
personal property other than for the purpose of resale as tangible personal
property in the regular course of business or for the purpose of consuming such
property in producing for sale a new article of tangible personal property or
a new substance, of which such property becomes an ingredient or component or
is a chemical used in processing, when the primary purpose is to create a chemical
reaction directly through contact with an ingredient of a new article being
produced for sale;
2. Any person engaged in the business of rendering professional or personal
service to persons (as distinguished from service rendered to property of persons);
3. Any person engaged in the business of contracting for the building, repairing
or improving of any publicly owned street, place, road, highway, bridge or trestle
which is used or to be used primarily for foot or vehicular traffic, in respect,
however, only to tangible personal property used or consumed in such business;
4. Any person who is an owner, lessee or has the right of possession to or an
easement in real or personal property which is being constructed, repaired,
improved, cleaned, imprinted or otherwise altered by a person engaged in business,
excluding only the United States of America, the state of Washington and its
political subdivisions, in respect to labor and services rendered to their real
property which is used or held for public road purposes;
5. Any other definition contained in RCW 82.04.190.
H. “Engaging in business” means commencing, conducting or continuing
in business and also the exercise of corporate or franchise powers as well as
liquidating a business when the liquidators thereof hold themselves out to the
public as conducting such business.
I. “Extractor” means every person who from his own land or from the
land of another under a right or license granted by lease or contract, either
directly or by contracting with others for the necessary labor or mechanical
services, for sale or for commercial or industrial use mines, quarries, takes
or produces coal, natural gas, ore, stone, sand, gravel, clay, mineral or other
natural resource products; or fells, cuts or takes timber or other natural products;
or takes, cultivates or raises fish, shellfish or other sea or inland water
food or products. It does not include persons performing under contract the
necessary labor or mechanical services for others.
J. “Gross income of the business” means the value proceeding or accruing
by reason of the transaction of the business engaged in and includes gross proceeds
of sales; compensation for the rendition of services; gains realized from trading
in stocks, bonds or other evidences of indebtedness; interests, discounts, rents,
royalties, fees, commissions, dividends, and other emoluments however designated,
all without any deduction on account of the cost of tangible property sold,
the cost of materials used, labor costs, interest, discounts, delivery costs,
taxes or any other expense whatsoever paid or accrued and without any deduction
on account of losses.
K. “Gross proceeds of sales” means the value proceeding or accruing
from the sale of tangible personal property and/or for services rendered without
any deduction on account of the cost of property sold, the cost of materials
used, labor costs, interest, discounts paid, delivery costs, taxes or any other
expense whatsoever paid or accrued and without any deduction on account of losses.
L. “Manufacturer” means every person whom, either directly or by contracting
with others for the necessary labor or mechanical services, manufactures for
sale or for commercial or industrial use from his own materials or ingredients
any articles, substances or commodities. When the owner of equipment or facilities
furnishes, or sells to the customer prior to manufacture, all or a portion of
the materials that become a part or whole of the manufactured article, the city
clerk shall prescribe equitable rules for determining tax liability.
M. “Nonprofit” means only those persons or organizations which qualify
as a nonprofit entity pursuant to the Internal Revenue Code of 1954, as amended.
N. “Person” or “company,” herein used interchangeably, means
any individual, receiver, assignee, trustee in bankruptcy, trust, estate, firm,
copartnership, joint venture, club, company, joint stock company, business trust,
municipal corporation, corporation, association, society or any group of individuals
acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise,
and the United States or any instrumentality thereof.
O. “Quarterly period” means a three-month period beginning with the
first day of January, April, July, and October.
P. “Sale” or “casual or isolated sale” means any transfer
of the ownership of, title to, or possession of property for a valuable consideration
and includes any activity classified as a “sale at retail” or “retail
sale” under this section. It includes conditional sale contracts, leases
with option to purchase, and any other contract under which possession of the
property is given to the purchaser but title is retained by the vendor as security
for the payment of the purchase price. It shall also be construed to include
the furnishing of food, drink or meals for compensation whether consumed upon
the premises or not. “Casual or isolated sale” means a sale made by
a person who is not engaged in the business of selling the type of property
involved.
Q. Sale at Retail or Retail Sale.
1. “Sale at retail” or “retail sale” means every sale of
tangible personal property (including articles produced, fabricated or imprinted)
other than a sale to one who purchases for the purpose of resale as tangible
personal property in the regular course of business or for the purpose of consuming
the property purchased in producing for sale a new article of tangible personal
property or substance, of which such property becomes an ingredient or component
or is a chemical used in processing, when the primary purpose of such chemical
is to create a chemical reaction directly through contact with an ingredient
of a new article being produced for sale.
2. The term “sale at retail” or “retail sale” shall be construed
to include the sale or charge made for tangible personal property consumed and/or
for labor and services rendered in respect to the following:
a. The installing, repairing, cleaning, altering, imprinting or improving of
tangible personal property of or for consumers, excluding, however, services
rendered in respect to live animals, birds and insects;
b. The constructing, repairing, decorating or improving of new or existing buildings
or other structures under, upon or above real property of or for consumers,
including the installing or attaching of any article of tangible personal property
therein or thereto, whether or not such personal property becomes a part of
the realty by virtue of installation, and shall also include the sale of services
or charges made for the clearing of land, and the moving of earth to the extent
necessary for such constructing or improving, unless the charge therefor is
stated separately from other charges made in connection with the work performed,
under such rules as the city clerk may prescribe.
3. The said term shall not include the sale of or charge made for labor and
services rendered in respect to the mere cleaning, fumigating, razing or moving
of existing buildings or structures, or the building, repairing or improving
of any publicly owned street, place, road, highway, bridge or trestle which
is used or to be used primarily for foot or vehicular traffic, nor shall it
include sales of feed, seed, fertilizer and spray materials to persons for the
purpose of producing for sale any agricultural product whatsoever, including
milk, eggs, wool, fur, meat, honey or other substances obtained from animals,
birds or insects.
4. The said term shall include any other definition or restriction as covered
in RCW 82.04.050.
R. “Sale at wholesale” or “wholesale sale” means any sale
of tangible personal property, which is not a sale at retail. It includes any
charge made for labor and services rendered for persons who are not consumers,
in respect to real or personal property, if such charge is expressly defined
as a “retail sale” when rendered to or for consumers; provided, that
the term “real or personal property” as used in this paragraph shall
not include any natural products set out in the definition of “extractor.”
S. “Successor” means any person who shall, directly or indirectly,
purchase or succeed to the business, or portion thereof, or the whole or any
part of the stock of goods, wares, merchandise or fixtures or any interest therein
of a taxpayer quitting, selling out, exchanging or otherwise disposing of his
business. Any person obligated to fulfill the terms of a contract shall be deemed
a successor to any contractor defaulting in the performance of any contract
as to which such person is a surety or guarantor.
T. “Taxpayer” includes any individual, person, group of individuals,
corporation or association required to have a business license hereunder, or
liable for any license fee or tax, or for the collection of any license fee
or tax hereunder, or who engages in any business, or who performs any act, for
which a license fee or tax is imposed by this chapter. “Taxpayer”
does not mean the United States, or any instrumentality thereof; the state of
Washington, or any of its political subdivisions; or any county or municipality.
U. “Tax year” or “taxable year” means either the calendar
year, or the taxpayer’s fiscal year when permission is obtained from the
city clerk to use a fiscal year in lieu of the calendar year.
V. “To manufacture” embraces all activities of a commercial or industrial
nature wherein labor or skill is applied by hand or machinery to materials so
that as a result thereof a new, different or useful substance or article of
tangible personal property is produced for sale or commercial or industrial
use, and shall include the production or fabrication of special-made or custom-made
articles.
W. “Tuition fee” includes library, laboratory, health service and
other special fees, and amounts charged for room and board by an educational
institution when the property or service for which such charges are made is
furnished exclusively to the students or faculty of such institution; provided,
that the term “educational institution,” as used herein, means only
those institutions created or generally accredited as such by the state and
offering to students an educational program of a general academic nature or
those institutions which are not operated for profit and which are privately
endowed under a deed of trust to offer instruction in trade, industry and agriculture,
but not including specialty schools, business colleges, other trade schools
or similar institutions.
X. “Value proceeding or accruing” means the consideration, whether
money, credit, rights or other property expressed in terms of money, actually
received or accrued. The term shall be applied, in each case, on a cash receipts
or accrual basis according to which method of accounting is regularly employed
in keeping the books of the taxpayer. The city clerk may provide by regulation
that the value proceeding or accruing from sales on the installment plan under
conditional contracts of sale may be reported as of the dates when the payments
become due. (Ord. 883 § 4, 1999).
5.04.030 License required.
Every person who engages in business activities within the city shall apply
for and obtain from the city clerk a license for the privilege of engaging in
business within the city for each calendar year or portion thereof. The fee
for the business license shall be in the amount set forth in Chapter 2.50 of
this code. No person shall engage in any business for which a business license
is required under this chapter without being so licensed. (Ord. 883 § 5,
1999).
5.04.040 Application and issuance.4040
A. All business licenses shall be issued by the city clerk. The city clerk shall
keep a register thereof. Each license shall be numbered, shall show the name,
place and character of business and such other information as the city clerk
shall deem necessary.
B. Business licenses must be obtained and the fee paid before the last day of
February, or thirty days after a business commences operation within the city,
whichever occurs first. The license fee shall be considered delinquent if not
paid when due.
C. The business license required by this chapter shall expire on December 31st
of the year for which it is issued. A new license shall be required for each
year. (Ord. 883 § 6, 1999).
5.04.050 License – Nontransferable.
The business license issued under this chapter shall be personal and nontransferable,
and shall at all times be posted in the place of business for which it is issued
or, in the case of a business enterprise with a temporary or portable sales
location, be carried on the person of the holder thereof at all times during
business hours or while such business is being carried on, and shall be displayed
at the request of any interested person. Where a licensee’s place of business
is changed, the licensee shall return the license to the city clerk and a new
license shall be issued for the new place of business without charge. No licensee
shall allow another person to operate a business under, or display, the license,
nor shall another person operate under or display the license. (Ord. 883 §
7, 1999).
5.04.060 Renewal.
The city clerk is authorized, but not required, to mail to business enterprises
forms for application for licenses, but failure of the business enterprise to
receive any such form shall not excuse the business enterprise from making application
for and securing the license required and payment of the license fee when and
as due hereunder. (Ord. 883 § 8, 1999).
5.04.070 License – Suspension or revocation.
The city clerk may revoke any license issued pursuant to this chapter to any
business enterprise or other person who is in default in any payment of any
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 city clerk and on and after the date thereof any such business enterprise
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. (Ord.
883 § 9, 1999).
5.04.080 Tax imposed.
On and after January 1, 2000, there is levied a tax upon and shall be collected
from every person, for the act or privilege of engaging in business activities
within the city, whether his/her office or place of business be within and/or
without the city and in addition to the business license fee. Such tax shall
be measured by the application of rates against:
A. Value of products, gross proceeds of sales or gross income of the business;
or
B. Square footage of office space, pursuant to Section 5.04.140 of this chapter.
(Ord. 883 § 10, 1999).
5.04.090 Business and occupation tax – Amount.
A. There is levied upon and shall be collected from every person for the act
or privilege of engaging in business activities within the city, with respect
to such business, a business and occupation tax in an amount equal to the value
of the products, including by-products; gross proceeds of sales or gross income
of such business, multiplied by the rate of two-tenths of one percent of the
amount of gross income subject to tax by the state of Washington pursuant to
Chapter 82.04 RCW, as hereafter amended, less an annual reduction to be determined
each year by December 1st for the next calendar year only by resolution of the
city council for business activities occurring within the city. In the event
that the right or authority of the city to adjust by resolution the tax rate
set forth herein or to reduce the tax on an annual basis for one year only is
legally challenged, there shall be no reduction in the tax and the full two-tenths
of one percent tax shall apply.
B. The measure of the tax for manufacturing or extracting is the value of the
products, including by-products, so extracted or manufactured, regardless of
the place of sale or the fact that deliveries may be made to points outside
the city.
C. The measure of the tax for retailing and wholesaling is the gross proceeds
of the sales of the business without regard to the place of delivery of articles,
commodities or merchandise sold.
D. The measure of the tax for all other businesses shall be based on the gross
income of the business. (Ord. 883 § 11, 1999)
5.04.100 Exemptions.
The following types and sources of income shall not be included in the gross
income subject to the tax imposed by this chapter:
A. Gross income or proceeds derived from liquor, as defined by RCW 66.04.010
(15); motor vehicle fuels; and any other business or item which is not subject
to taxation by the city pursuant to state law;
B. Gross income of any telephone business;
C. Gross income, revenue, proceeds or receipts which are subject to taxation
by any other city;
D. Gross income of any business subject to taxation under Chapter 5.08 of this
title (Utility Tax);
E. City Exempt from Tax. The city of Algona is exempt from the tax levied by
this chapter. (Ord. 883 § 12, 1999).
5.04.110 Amount of income taxed.
A. The business and occupation tax shall only be imposed if the gross income
of the person exceeds ten thousand dollars per quarter. Persons with gross income
exceeding ten thousand dollars per quarter shall be taxed only on the amount
of gross income exceeding ten thousand dollars. Only one such exemption shall
be allowed to any group of businesses under common ownership per quarterly period.
For the purposes of this chapter, businesses shall be considered to be under
common ownership if ten percent or more of the ownership of the business is
held or controlled by the same person or persons.
B. If a person operates a business for less than a full quarter, the amount
of gross income exempted from the business and occupation tax shall be reduced
proportionately. (Ord. 883 § 13, 1999).
5.04.120 Limits on taxation.
Washington law limits the amount of tax which a city may levy on a person. The
tax imposed by this chapter is within those limits at the time this chapter
is enacted. If in the future the rates imposed by this chapter exceed statutory
limits, the taxes imposed by this chapter shall be automatically reduced to
the highest legal rate. (Ord. 883 § 14, 1999).
5.04.130 Taxes – Apportionment.
A. Statement of Principle. It is the intent of this chapter that a person pay
a tax no more than once to local government on manufacturing and selling the
same product. No deduction is allowed for the payment of taxes to the state
of Washington or for the payment of dissimilar fees or taxes. If the imposition
of the city’s business and occupation tax would place an undue burden upon
interstate commerce or violate constitutional provisions, a person shall be
allowed a deduction to the extent necessary to preserve the validity of the
city’s tax. The taxpayer may deduct from gross income or receipts the value
of goods manufactured inside the city and sold outside the city in those cases
where the goods are sold outside the state of Washington and are subject to
a gross income or receipts tax where the tax is not separately stated from the
sales price or where the goods are sold in any foreign country.
B. Persons Rendering Services Inside and Outside the City. Persons who render
services both inside and outside the city and who maintain an office or place
of business within the city and not elsewhere shall be taxed on the gross income
from the business without regard to the place where the business is conducted.
Persons who render services both inside and outside of the city and who maintain
an office or place of business both inside the city and outside the city, or
who have no office or other place of business within the city, shall have the
option, for purposes of limiting their tax liability to the city under this
chapter, of apportioning to the city that portion of gross income derived from
services rendered within the city. If the person cannot readily determine the
portion of gross income derived from services rendered within the city, the
person shall apportion to the city that portion of total income which the cost
of rendering services within the city bears to the total cost of rendering services
both inside and outside of the city.
C. Persons Engaged in Business Activity Other Than Rendering Services. Any person
who is subject to tax under this chapter and who has no office, store or other
place of business within the city shall allocate to the city the gross proceeds
of all sales in which the person’s business activity within the city is
either a determining element in the transaction or a predominant factor in making
or holding the market in the city. Conversely, a person who engages in business
using an office, store or other outlet within the city and maintains no equivalent
facility elsewhere in Washington may deduct the gross proceeds of sales which:
(1) are used by another Washington city to calculate a license fee or tax measured
by gross receipts, and (2) reflect business activity conducted in the taxing
city that is either a determining element in the transaction or a predominant
factor in making or holding the taxpayer’s market in that city. A person
who engages in business using stores, offices, or outlets both within the city
and outside of the city may allocate the gross proceeds of sales to the store,
office or outlet where the predominant selling activity occurs,
D. Allocation Authority of City Clerk. To prevent or reduce overlapping municipal
taxation, the city clerk is authorized to: (1) agree with one or more Washington
cities for a joint audit of a person, and for the reciprocal application of
common principles or policies consistent with the provisions of this chapter
relating to the allocation or apportionment of the gross proceeds of sales,
gross receipts, or gross income with respect to any person; and (2) as part
of an intercity agreement, or in concert with other Washington cities, include
or implement reciprocal policies and procedures, consistent with this chapter,
to ensure that this city and the other cities receive the tax payments each
city is due when a person in good faith has overpaid municipal taxes measured
by the person’s gross proceeds of sale, gross receipts, or gross income
to either city when such overpayments are due both to this city and the other
cities.
E. Records. Each person who elects to apportion his gross receipts or gross
income shall keep for five years all records reflecting the amount of value
of his products, gross proceeds of sale, or gross income or gross receipts of
business, as the case may be. Such records shall be open at all reasonable times
to the inspection of the city clerk, or his duly authorized agent, for the verification
of the person’s tax returns.
F. Effect of Apportionment on Tax Exemption. All persons electing to apportion
their income or gross revenue shall also reduce the amount of the income exempt
from taxation, as defined under this chapter, by the same proportion as the
proportion of income derived from or attributed to sources outside the city.
(Ord. 883 § 15, 1999).
5.04.140 Square footage tax.
A. There shall be levied a tax upon every person within the city who owns or
maintains a commercial building in excess of three thousand square feet a tax
equal to $.015 for each quarterly period of a calendar year for each square
foot of building floor space.
B. Any person subject to taxes under Section 5.04.090 of this chapter shall
be exempt from the square footage tax. (Ord. 883 § 16, 1999).
5.04.150 Payment of tax.
A. Payments of the tax imposed by this chapter shall be due quarterly. The payment
shall be due as follows:
1. First Quarter – January, February, March: due April 30th.
2. Second Quarter – April, May, June: due July 31st.
3. Third Quarter – July, August, September: due October 31st.
4. Fourth Quarter – October, November, December: due January 31st.
B. On or before the due date, every person required to pay a license fee or
a tax as set forth by this chapter shall file with the city a written return,
upon such form and including such information as the city clerk shall require,
together with the payment of the amount of the tax. Payment shall be accompanied
by either copies of the pages of the Washington State tax return showing the
amounts subject to business and occupation tax by the state of Washington, or
an affidavit of either the owner or an authorized officer of the business certifying
the amount of income subject to business and occupation tax by the state of
Washington. In any instance in which the documents mentioned in this subsection
do not allow the ready calculation of the amount of tax due the city, the city
clerk may also require the person to file a written return, upon such form and
setting forth such information as the city clerk may reasonably require in order
to determine the amount of tax due to the city.
C. The city clerk shall have the right to require proof of gross income or gross
receipts. Upon supplying the clerk with the Washington State tax returns filed
with the Department of Revenue for the state of Washington and the city tax
returns filed with the responsible city officials for all cities for which apportionment
deductions are claimed for the period of time in question, the person shall
be deemed to have made a prima facie showing of proof of the person’s gross
income or gross receipts. (Ord. 883 § 17, 1999).
5.04.160 License – Fee additional to others.
The license fee and business and occupation tax imposed and levied by this chapter
shall be in addition to any license fee or tax imposed or levied under any law
or other ordinance of the city, except as otherwise expressly provided in this
chapter. (Ord. 883 § 18, 1999).
5.04.170 License and tax – Collection.
The license fee and tax imposed by this chapter, and all penalties thereon,
shall constitute a debt to the city, and may be collected by court proceedings
in the same manner as any other debt in like amount, which remedy shall be in
addition to all other existing remedies. Any judgment entered in favor of the
city shall include an award to the city of all court and collection costs including
attorneys’ fees. Amounts delinquent more than ninety days may be assigned
to a third party for collection, in which case the amount of any collection
charges shall be in addition to all other amounts owed. Amounts due shall not
be considered paid until the city has received good funds for the full amount
due or has discharged the amount due and not paid. (Ord. 883 § 19, 1999).
5.04.180 Overpayment/underpayment of tax.
A. If, upon application by a taxpayer for a refund or for any audit of his records,
or upon an examination of the returns or records, of any taxpayer, it is determined
by the city clerk that within two years immediately preceding the receipt by
the city clerk of the application by the taxpayer for a refund or for an audit,
or in the absence of such an application, within the two years immediately preceding
the commencement by the city clerk of such examination, a tax has been paid
in excess of that properly due, the excess amount paid within such period of
two years shall be credited to the taxpayer’s account or shall be refunded
to the taxpayer, at his option. No refund or credit shall be allowed with respect
to any payments made to the city more than two years before the date of such
applications or examination.
B. If, upon examination of any returns or from other information obtained by
the city clerk, it appears that a tax or penalty has been paid less than that
properly due, the city clerk shall notify the taxpayer by mail of the additional
amount due, and same shall become due and payable within ten days from the date
of notice, or within such further time as the city clerk may provide. (Ord.
883 § 20, 1999).
5.04.190 Civil penalty.
If payment of any license or tax due is not received by the city by the due
date specified by this chapter, there shall be added a penalty as follows:
A. One to thirty days’ delinquency: ten percent with a minimum of five
dollars;
B. Thirty-one to sixty days’ delinquency: fifteen percent with a minimum
penalty of ten dollars;
C. After sixty-one days’ delinquency: twenty percent with a minimum penalty
of fifteen dollars;
D. Failure to make payment by the last day of month next succeeding the due
date of any license or tax accrued shall be deemed to be both a criminal and
civil violation of this chapter. (Ord. 883 § 21, 1999).
5.04.200 Violation – Penalty.
A. It shall be a violation of this chapter:
1. For a person required to obtain a business license or pay a tax under this
chapter to fail or refuse to secure the business license or to fail to pay the
fee or tax imposed;
2. For a person to make any false representation in connection with application
for a business license under this chapter;
3. For a person to evade payment of the fee or tax, or any part thereof;
4. For a person to fail to appear and/or refuse to testify in response to a
subpoena issued hereto;
5. For a person to testify falsely upon any investigation of the correctness
of a return, or upon the hearing of any appeal; or
6. For a person to in any manner hinder or delay the city or any of its officers
in carrying out the provisions of this chapter.
B. It shall be unlawful for any person to conduct business within the city limits
when not in compliance with this chapter.
C. Any person violating any of the provisions of this chapter, upon conviction
thereof, shall be punished by a fine of not more than five hundred dollars or
by imprisonment for not more than six months, or by both such fine and imprisonment.
Each such person is guilty of a separate offense for each and every day during
the portion of which any violation of any provision of this chapter is committed,
continued or permitted by any such person and is punishable accordingly. (Ord.
883 § 22, 1999).
5.04.210 Appeal procedure.
Any person aggrieved by the amount of the license fee or tax determined to be
due to the city by the city clerk under the provisions of this chapter may,
upon full payment of the amount assessed, appeal from such finding by filing
a written notice of appeal with the city clerk within twenty-one days from the
time such taxpayer was given notice of such amount. The hearing examiner shall,
as soon as practicable, fix a time and place for the hearing of such appeal,
and shall cause a notice of the time and place thereof to be delivered or mailed
to the parties. The hearing shall be conducted pursuant to the rules of procedure
of the hearing examiner. The hearing examiner shall mail a certified copy of
the decision within ten working days of the hearing and shall indicate the correct
amount of the fee or tax owing. An appeal of the decision of the hearing examiner
must be filed with the superior court within thirty calendar days from the date
the hearing examiner’s decision was personally served upon or was mailed
to the appellant. The city shall have the same right of review from a decision
as does a taxpayer. (Ord. 883 § 23, 1999).
5.04.220 Confidentiality of applications – Tax returns.
The applications and tax returns made to the city pursuant to this chapter shall
not be made public, nor shall they be subject to the inspection of any person
who is not an employee of or under contract to the city, and then only when
such persons are acting in an official capacity. It shall be unlawful for any
person to make public or to inform any other person as to the contents of a
license application or tax return or to permit inspection of an application
except as authorized in this section or as required by law. This section shall
not be construed to prohibit disclosure of information received under this chapter
to the Federal Internal Revenue Service, State Department of Revenue, or to
any other city in this state for official purposes only; and this section shall
not be construed to prohibit or make unlawful the disclosure of the name and
address of any person licensed under this chapter, or of any person signing
an application on behalf of an applicant. (Ord. 883 § 24, 1999).
5.04.230 Duties of the clerk.
A. The city clerk shall keep full and accurate records of all funds received
under the provisions of this chapter. Upon receipt of any license fee, tax,
or penalties collected under the provisions of this chapter, the city clerk
shall deposit the amounts collected into the current expense fund of the city.
B. In order to carry out the provisions of this chapter, the city clerk shall
have the power to adopt, publish and enforce rules and regulations consistent
with this chapter.
C. The city clerk, for good cause shown, may extend the time for making and
filing any tax return as required under this chapter; provided, that any extension
in excess of thirty days shall be conditioned upon payment of interest of one
percent for each thirty days or portion thereof on the amount of tax from the
date upon which the tax became due. (Ord. 883 § 25, 1999).
5.04.240 Public works contracts – Payment of fee and tax before final
payment.
The city clerk shall, before making final payment to any person performing any
public work contract for the city, require such person to pay in full all license
fees or taxes due under this chapter from such person on account of such contract
or otherwise, and shall require such taxpayer to file with the clerk a verified
list of all subcontractors supplying labor and/or materials to the taxpayer
in connection with said public work. (Ord. 883 § 26, 1999).
5.08.010 Scope and intent.
The provisions of this chapter shall be deemed to be an exercise of the power
of the city of Algona to license and/or tax for revenue the privilege of engaging
in business in the city of Algona. For the purposes of this chapter, the terms
“license” and “tax” shall be synonymous. (Ord. 872 §
1 (part), 1999: Ord. 448 § 1, 1981).
5.08.020 Occupation license – Required.
Repealed by Ord. 872. (Ord. 448 § 2, 1981).
5.08.030 Tax – Levied.
From and after July 1, 1996, there is levied upon, and there shall be collected
from, every person, firm or corporation engaged in carrying on the following
business for hire or for sale of a commodity or a service within or partly within
the corporate limits of the city the tax for doing business as defined in this
section:
A. “Gross income” means the value proceeding or accruing from the
sale of tangible property and/or for services rendered, without any deduction
on account of the cost of property sold, the cost of materials used, labor costs,
interest, discount paid, delivery costs, taxes, or any other expense whatsoever
paid or accrued and without any deduction on account of losses.
B. Upon every person engaged in or carrying on a telephone, cellular telephone
or pager service business a fee or tax equal to six percent of the total gross
income from such business conducted within the city during the period for which
a license or tax is due. In determining gross income from such telephone, cellular
telephone or pager service business, including intrastate toll telephone service,
the taxpayer shall include one hundred percent of the gross income received
from such business in the city.
1. “Cellular telephone service” means two-way voice and data telephone/telecommunications
system based in whole or substantially in part on wireless radio communications
and which is not subject to regulation by the Washington Utilities and Transportation
Commission (WUTC). This includes cellular mobile service. The definition of
“cellular mobile service” includes other wireless radio communications
services such as specialized mobile radio (SMR), personal communications services
(PCS) and any other evolving wireless radio communications technology which
accomplishes the same purposes as cellular mobile service. Cellular telephone
service is included within the definition of “telephone business”
for the purposes of this chapter.
2. “Competitive telephone service” means the providing by any person
of telecommunications equipment or apparatus, directory advertising and lease
of telephone street directories, or service related to that equipment or apparatus,
such as repair or maintenance service, if the equipment or apparatus is of a
type which can be provided by persons that are not subject to regulation as
telephone companies under RCW Title 80, and for which a separate charge is made.
Transmission of communication through cellular telephones is classified as “telephone
business” rather than “competitive telephone service.”
3. “Network telephone service” means the providing by any person of
access to local telephone network, local telephone network switching service,
toll service, or coin telephone services, or the providing of telephonic, video,
data, pagers or similar communication or transmission for hire, via a local
telephone network, toll line or channel, cable, microwave, or similar communication
or transmission system. The term includes cooperative or farmer line telephone
companies or associations operating exchanges. “Network telephone service”
includes interstate service, including toll service, originating from or received
on telecommunications equipment or apparatus in this state if the charge for
the service is billed to a person in this state. “Network telephone service”
does not include the providing of competitive telephone service, the providing
of cable television service, or the providing of broadcast services by radio
or television stations.
4. “Telecommunications company” includes every corporation, company,
association, joint stock association, partnership and person, their lessees,
trustees, or receivers appointed by any court whatsoever, and every city or
town owning, operating or managing any facilities used to provide telecommunications
for hire, sale, or resale to the general public within this state.
5. “Telephone business” means the business of providing network telephone
service as defined in this section. It includes cooperative or farmer line telephone
companies or associations operating an exchange. “Telephone business”
shall include one hundred percent of the toll service fees from calls originating
and/or billed to subscribers within the city of Algona.
6. “Telephone service” means competitive telephone service or network
telephone service, or both, as defined in this section.
7. “Pager service” means service provided by means of an electronic
device which has the ability to send or receive voice or digital messages transmitted
through the local telephone network, via satellite or any other form of voice
or data transmission.
C. There is levied a tax on the sale, delivery or distribution of electricity
and electrical energy and for the privilege of carrying on said business, such
tax to be equal to six percent of the total gross income from such business
within the city.
D. There is levied a tax on the sale of natural, manufactured or mixed gas for
residential, commercial or industrial consumption and for the privilege of carrying
on the business, such tax to be equal to six percent of gross income from such
business within the city.
E. There is levied a tax on the sale and distribution of water for residential,
commercial, or industrial consumption and for the privilege of carrying on the
business, such tax to be equal to six percent of gross income from such business
in the city; provided, however, that there shall be no tax levied for the installation
charges or turn-on fees of water services.
F. There is levied a tax on the collection, transportation and treatment of
sewage from residences, business buildings, institutions, industrial establishments,
and other sewer users within the city and for the privilege of carrying on business,
such tax to be equal to six percent of the gross income from such business in
the city.
G. Upon every person engaged in or carrying on a storm drainage utility business
a fee or tax equal to six percent of the total gross income from such business
conducted within the city during the period for which a license or tax is due.
(Ord. 872 § 2, 1999: Ord. 811 § 1, 1996: Ord. 709 § 1, 1992:
Ord. 612 § 1, 1988; Ord. 593 § 1, 1987; Ord. 576 § 1, 1986; Ord.
552 § 1, 1985; Ord. 522 § 1, 1984; Ord. 502 § 1, 1983; Ord. 498
§ 2, 1983; Ord. 474 § 2, 1982; Ord. 448 § 3, 1981).
5.08.040 Tax – Payment.
A. The tax imposed by this chapter shall be due and payable in quarterly installments
and remittance shall be made on or before the last day of the month next succeeding
the end of the quarterly period in which the tax accrued. Such quarterly periods
and due dates are as follows:
1. First quarter January, February, March due April 30th
2. Second quarter April, May, June due July 31st
3. Third quarter July, August, September due October 31st
4. Fourth quarter October, November, December due January 31st
B. The first payment made hereunder shall be made by April 30, 1982, for the
three-month period ending March 31, 1982. On or before the due date, the taxpayer
shall file with the city clerk/treasurer a written return, upon such form and
setting forth such information as the clerk/treasurer shall reasonably require,
together with the payment of the amount of the tax. (Ord. 872 § 3, 1999:
Ord. 448 § 4, 1981).
5.08.050 Tax – Deductions.
The following shall be deducted from the total gross income upon which the tax
is computed:
A. The amount of credit losses actually sustained by the taxpayer.
B. Amounts from a business which the city is prohibited from taxing under the
Constitution of this state or the Constitution or laws of the United States.
C. In the case of natural or artificial gas, all amounts derived from sales
to any one customer or rate payer in excess of five thousand dollars in any
single month.
D. That portion of the gross incomes derived from charges to another telecommunications
company, as defined in RCW 80.04.010, for connecting fees, switching charges,
or carrier access charges relating to intrastate toll telephone services, or
for access to, or charges for, interstate services.
E. Charges by a taxpayer engaging in a telephone business to a telecommunications
company, as defined in RCW 80.04.010, for telephone service that the purchaser
buys for the purpose of resale.
F. Adjustments made to a billing or to a customer account or to a telecommunications
company accrual account in order to reverse a billing or charge that had been
made as a result of third-party fraud or other crime and was not properly a
debt of a customer. (Ord. 872 § 4, 1999: Ord. 811 § 2, 1996: Ord.
448 § 5, 1981).
5.08.055 Allocation of income – Cellular telephone service.
A. Service Address. Payments by a customer for the telephone service from telephones
without a fixed location shall be allocated among taxing jurisdictions to the
location of the customer’s principal service address during the period
for which the tax applies.
B. Presumption. There is a presumption that the service address a customer supplies
to the taxpayer (cellular telephone company) is current and accurate, unless
the taxpayer has actual knowledge to the contrary.
C. Roaming Phones. When the service is provided while a subscriber is roaming
outside the subscriber’s normal cellular network area, the gross income
shall be assigned consistent with the taxpayer’s accounting system to the
location of the originating cell site of the call, or to the location of the
main cellular switching office that switched the call.
D. Dispute Resolution. If there is a dispute among one or more other cities
and/or the taxpayer, as to the service address of a customer who is receiving
cellular telephone services, and the dispute is not resolved by negotiation
among the parties, then the dispute shall be resolved by the city and the other
city or cities by submitting the issue for settlement to the Association of
Washington Cities (AWC). The taxpayer shall have no further liability with respect
to additional taxes on the disputed revenues, but will change his or her billing
records for future revenues to comport with the settlement facilitated by AWC.
(Ord. 811 § 3, 1996).
5.08.060 Recordkeeping/investigation of returns.
It shall be the duty of each taxpayer taxed upon his gross income to keep and
enter in a proper book, or set of books, or records an amount that shall accurately
reflect the amount of his gross income. Such records shall be open at all reasonable
times to the inspection of the city clerk/treasurer or his duly authorized agent,
and from which said officer or agent may verify the return made by the taxpayer.
If any taxpayer fails to apply for license or to make his return, or if the
city clerk/treasurer is dissatisfied as to the correctness of the statements
made in the application or return of any taxpayer, said officer, or his duly
authorized agent, may enter the premises of such taxpayer at any reasonable
time for the purpose of inspecting the taxpayer’s books or records of account
to ascertain the amount of the fee or tax or to determine the correctness of
such statements, as the case may be, and may examine any person under oath administered
by said officer, or his agent, touching the matters inquired into; or said officer
or his authorized agent may fix a time and place for an investigation of the
correctness of the return and may issue a subpoena to the taxpayer, or any other
person, to attend upon each investigation and there testify, under oath administered
by said officer or his agent, in regard to the matters inquired into and may,
by subpoena, require him, or any person, to bring with him such books, records,
and papers as may be necessary. (Ord. 872 § 5, 1999: Ord. 448 § 6,
1981).
5.08.070 Violation - Penalty.
A. Monetary Penalty. If payment of any tax or fee due under this chapter is
not received by the city clerk/treasurer within thirty days after the date in
which the tax becomes due or within an extension of time granted by the city
clerk/treasurer, there shall be added to the amount of tax due a penalty of
ten percent with a minimum penalty of ten dollars.
B. Collection. Any fee or tax due and unpaid and delinquent under this chapter,
and all penalties thereon, may be collected by civil action, which remedy shall
be in addition to any and all other remedies and penalties.
C. Criminal Penalty. Any person violating or failing to comply with any of the
provisions of this chapter or any lawful rule or regulation adopted by the city
clerk/treasurer pursuant thereto shall be deemed guilty of a misdemeanor and,
upon conviction thereof, shall be punished by a fine in a sum not to exceed
five hundred dollars, or by imprisonment in jail for a term not exceeding ninety
days, or by both such fine and imprisonment. (Ord. 872 § 6, 1999: Ord.
448 § 7, 1981).
5.08.080 Overpayment - Credit or refund.
If, upon application by a taxpayer for a refund, it is determined by the city
clerk/treasurer that within two years immediately preceding the receipt of said
application for refund a tax has been paid in excess of that properly due, the
excess amount paid within such period of two years shall be credited to the
taxpayer’s account or, upon the taxpayer’s ceasing to do business
in the city, shall be refunded to the taxpayer. (Ord. 872 § 7, 1999: Ord.
448 § 8, 1981).
5.08.090 Changes to city boundaries by annexation.
Whenever the boundaries of the city are extended by annexation, all persons,
firms and corporations subject to this chapter will be provided copies of all
annexation ordinances by the city. (Ord. 448 § 9, 1981).
5.08.095 Rate change.
No change in the rate of tax upon persons engaging in providing cellular telephone
service shall apply to business activities occurring before the effective date
of the change and, except for a change in the tax rate authorized by RCW 35.21.870,
no change in the rate of the tax may take effect sooner than sixty days following
the enactment of the ordinance establishing the change. The city shall send
to each cellular telephone service company, at the address on its license, a
copy of any ordinance changing the rate of tax upon cellular telephone service
promptly upon its enactment. (Ord. 811 § 4, 1996).
5.08.100 Rules and regulations.
The city clerk/treasurer is authorized to adopt, publish and enforce, from time
to time, such rules and regulations for the proper administration of this chapter
as shall be necessary, and it shall be unlawful to violate, or fail to comply
with, any such rule or regulation. (Ord. 872 § 8, 1999: Ord. 448 §
12, 1981).
5.08.110 Failure to comply – Fraud.
It shall be unlawful for any person liable to tax hereunder to fail or refuse
to make application or return for a license or to pay the fee or tax or installment
thereof when due, or for any person to make any false or fraudulent application
or return or any false statement or representation in, or in connection with,
any such application or return, or to aid or abet another in any attempt to
evade payment of the fee or tax, or any part thereof, or for any person to fail
to appear and/or testify in response to subpoena issued pursuant hereto, or
to testify falsely upon any investigation of the correctness of a return or
in any manner to hinder or delay the city or any of its officers in carrying
out the provisions of this chapter. (Ord. 872 § 9, 1999).
5.08.120 Severability.
If any provisions or section of this chapter shall be held void or unconstitutional,
all other parts, provisions, and sections of this chapter not expressly so held
to be void or unconstitutional shall continue in full force and effect. (Ord.
872 § 9, 1999).
5.12.010 Definitions.
For the purpose of this chapter, the following terms are defined as set forth
below:
A. A "solicitor" or "canvasser" is defined as any person,
either as a principal or agent, who goes from place to place within the city,
and who:
1. Sells, takes orders for, or offers to sell any goods, wares or merchandise
whether or not collecting in advance for such goods, wares, or merchandise;
and/or
2. Sells, takes orders for, or offers to sell services, whether or not collecting
in advance for such services; and/or
3. Seek contributions or donations to private causes, as opposed to tax exempt
charities; or
4. Seeks opinions, preferences or other information for commercial purposes.
B. "Transient merchant" means any person, firm or corporation who
engages in, does or transacts any temporary business at wholesale or retail
for the sale of goods, wares or merchandise, or services, and who for such purpose
uses or occupies any building, vehicle, booth, or other structure, either temporary
or permanent, for the exhibition and/or sale of such property or services. (Ord.
789 § 1, 1995: Ord. 399 § 1, 1980).
5.12.020 Exemptions.
The licensing and bonding requirements applicable to solicitors and canvassers
shall not apply to:
A. Vendors of newspapers;
B. Deliverymen for any established business;
C. Wholesalers;
D. Salesmen on preestablished routes;
E. The selling of any product and/or service within any residence of the city
where prospective buyers are invited by prearrangement;
F. Nonprofit charitable and religious organizations, provided that the solicitation
is managed and conducted solely by officers and members of charitable organizations
who are unpaid for such services;
G. Bona fide candidates, campaign workers and political committees campaigning
on behalf of candidates or on ballot issues and persons soliciting signatures
of registered voters on petitions to be submitted. (Ord. 789 § 2, 1995:
Ord. 399 § 2, 1980).
5.12.030 License - Application.
The application for a solicitor, canvasser, or transient merchant license shall
require the following information:
A. Name, description and date of birth of the applicant;
B. Permanent home address and local address of the applicant;
C. A brief description of the nature of the business and of the goods to be
sold or services to be offered;
D. If employed by another, the address and name of the employer and a statement
of the exact relationship between the applicant and the employer;
E. The length of time for which the right to do business is required;
F. The place of manufacture or production of goods to be offered for sale, the
present location of such goods and the proposed method of delivery;
G. The fingerprints of the applicant;
H. The names of two reliable persons, residing in the state, as references to
the good character and business responsibility of the applicant or, in lieu
of such references, the means of obtaining evidence as to the applicant's character
and business responsibility;
I. A statement as to any convictions of crimes or violations of municipal ordinances
during the past five years, to include the date, the nature of the offense and
the penalty assessed therefor;
J. A statement that a license, if granted, will not be used or represented as
an endorsement by the city for solicitations thereunder;
K. The application shall be sworn to or certified under penalty of perjury by
each applicant. (Ord. 789 § 3, 1995: Ord. 399 § 3, 1980).
5.12.040 Bond required.
Every applicant shall file with the director of finance before a license shall
be issued, a bond in the amount of $1,000 executed by the applicant as principal
and a surety company authorized to do business in the state, running in favor
of the city, conditioned that any person who may suffer any loss or damage by
reason of any malfeasance, misfeasance, or deceptive practice in the conduct
of such solicitation or canvass shall have the right to institute an action
for recovery against the licensee and the surety upon such bond. The bond shall
further require that the principal shall fully comply with all provisions of
state law and city ordinances regulating the business of solicitors or canvassers,
or business in general, and that all moneys paid as a down payment or donated
will be accounted for and applied according to the representation of the solicitor
or canvasser and further that the prop-
erty ordered or sold will be delivered or the services will be performed according
to the undertaking of the solicitor or canvasser. Any person injured by the
licensee's/principal's failure to account for moneys received, deliver the goods
ordered or sold, or perform the services promised, shall have in his or her
own name, a right of action on such bond against both the principal and surety.
(Ord. 789 § 4, 1995: Ord. 399 § 4, 1980).
5.12.050 Alternate form of employer's bond.
In the place of the bond required at AMC 5.12.040, any person employing solicitors
or canvassers shall file with the director of finance before a license shall
issue to any of such person's employees, a bond in the amount of $5,000 executed
by the employer as principal and a surety company authorized to do business
in the state as a surety, running in favor of the city, conditioned that any
person who may suffer any loss or damage by reason of any malfeasance, misfeasance,
or deceptive practice in the conduct of such solicitation or canvass shall have
the right to institute an action for recovery against the licensee and the surety
upon such bond. Such bond shall further require that the employer and all employees
and agents of the employer, shall fully comply with a provisions of state law
and city ordinances regulating the business of solicitors or canvassers, or
business in general, and that all moneys paid as a down payment or donated will
be accounted for and applied according to the representation of the solicitor
or canvasser and further that the property ordered or sold will be delivered
or the services will be performed according to the undertaking of the solicitor
or canvasser. Any person injured by the licensee's/principal's failure to account
for moneys received, deliver the goods ordered or sold, or performed the serviced
promised, shall have in his or her own name, a right of action on such bond
against both the principal and surety. (Ord. 789 § 5, 1995: Ord. 399 §
5, 1980).
5.12.060 Orders taken by solicitors or canvassers.
All orders or donations taken by licensed solicitors or canvassers shall be
written in duplicate, with one copy to be given to the purchaser or contributor.
The order or donation shall contain the name and address of the solicitor or
canvasser, and in the case of an order, its complete terms, the amount of any
prepayment, and a statement of the purchaser's right of rescission pursuant
to state law. (Ord. 789 § 6, 1995: Ord. 399 § 6, 1980).
5.12.070 License - Carrying required.
The solicitor's or canvasser's license shall be carried at all time when soliciting
or canvassing in the city and shall be exhibited by such solicitor or canvasser
whenever requested to do so by a police officer, any city official, or any persons
solicited or canvassed. (Ord. 789 § 7, 1995: Ord. 399 § 7, 1980).
5.12.080 License - Fee.
Unless in the discretion of the city clerk good reason appears in the application
for rejecting the same, he/she shall cause a license to be issued upon receipt
of the appropriate license fee, as may be determined by the city council and
set forth in AMC 2.50.080. (Ord. 789 § 8, 1995: Ord. 399 § 8, 1980).
5.12.090 License - Denial - Appeal.
In the event the city clerk refuses to issue a license, he/she shall set forth
reasons for such action upon the application form and the applicant may then
apply to the city council at any regularly called meeting for a review of such
action and may present such evidence as may be pertinent. The action of the
city council upon such application shall be final. (Ord. 789 § 9, 1995).
5.12.100 Violation - Penalty.
Violation of any of the terms of this chapter shall constitute a misdemeanor.
Conviction of any such violation shall automatically revoke any license issued,
and no person whose license has been revoked shall be entitled to a return of
any portion of the license fee previously paid, or to a new license for at least
30 days following the day of conviction and revocation. (Ord. 789 § 10,
1995).
5.16.010 Cabaret defined.
"Cabaret" means any room, place or space whatsoever in the city in
which any music and/or singing, except that which is piped in, dancing or other
similar entertainment is permitted in connection with any hotel, restaurant,
cafe, club, tavern, eating place, directly or indirectly selling, serving or
providing the public with or without charge, food, or liquor. (Ord. 401 §
2 (part), 1980: Ord. 296 § 1, 1976).
5.16.020 License - Required.
It is unlawful for any person to conduct, manage, or operate a cabaret unless
such person is the holder of a valid and subsisting license from the city to
do so, obtained in the manner provided in this chapter. (Ord. 296 § 2,
1976).
5.16.030 License - Ineligible persons.
No license shall be issued to:
A. A person who has not attained the age of twenty-one years;
B. A person who has been convicted of a felony; provided that the felony conviction
may be the sole reason for denial only as provided in Chapter 9.96A RCW as now
enacted or hereafter amended;
C. A person whose place of business is conducted by a manager or agent, unless
such manager or agent possesses the same qualifications required of the licensee;
D. A copartnership, unless all the members thereof are qualified to obtain a
license as provided in this chapter;
E. A corporation, unless all of the officers and directors thereof are qualified
to obtain a license as provided in this chapter. Such license shall be issued
to the manager or agent thereof. (Ord. 790 § 1, 1995: Ord. 401 § 2
(part), 1980; Ord. 296 § 3, 1976).
5.16.040 License - Application - Report by police.
A. Any person desiring such a license shall file written application with the
city council on forms provided by the city clerk/treasurer for that purpose.
B. The city council, upon presentation of such application, and before acting
upon the same, shall refer such application to the police department for a full
investigation as to the truth of the statements contained therein, and as to
any or all other matters which might tend to aid the city council in determining
whether or not such application should be granted.
C. After the police department shall have reported back to the council the result
of such investigation, if the council is satisfied that the statements contained
in such application are true, the council shall direct the city clerk/treasurer
to issue the license applied for; provided, however, that if the council is
not satisfied that the application should be granted, then the council shall,
upon at least ten days' notice to the applicant, hold a hearing upon such application,
at which time the applicant shall be given an opportunity to prove by competent
evidence that the applicant and all persons having an interest in the proposed
cabaret are of good moral character, and that none of them have ever been convicted
of any of the above-mentioned offenses as provided in this chapter.
D. If, after such hearing, the council finds a preponderance of the evidence
that the foregoing facts have been established, it shall direct the city clerk/treasurer
to issue the license applied for.
E. If, after such hearing, the council finds that the foregoing facts have not
been established by the evidence, the application shall be denied.
F. The action of the city council upon such hearing shall be final. (Ord. 296
§ 4, 1976).
5.16.050 Cabaret music license.
Any person desiring to have music in a cabaret without dancing shall first procure
a cabaret music license at a cost to be determined by the city council from
time to time and set forth in AMC 2.50.080. (Ord. 790 § 2, 1995: Ord. 401
§ 2 (part), 1980: Ord. 296 § 5 (a), 1976).
5.16.060 Cabaret dance license.
Any person desiring to have live music in a cabaret with dancing or music by
radio or mechanical device with dancing shall first procure a cabaret dance
license at a cost to be determined by the city council from time to time and
set forth in AMC 2.50.080. (Ord. 790 § 3, 1995: Ord. 401 § 2 (part),
1980: Ord. 296 § 5(b), 1976).
5.16.070 Dance period.
Dancing shall be allowed under the provisions of this chapter only during authorized
open hours under city and/or state laws. (Ord. 296 § 6, 1976).
5.16.080 License - Term - Assignment.
A. There shall be no prorating of the aforementioned fees, and such licenses
shall expire on the thirty-first day of December each year; except that in the
event that the original application is made subsequent to June 30th, then one-half
of the annual license fee may be accepted for the remainder of the year. The
licenses shall not be assignable.
B. Any application not renewed by January 31st of the year shall bear a ten
percent penalty charge, if being renewed by the original owner, or his successor(s).
(Ord. 296 § 7, 1976).
5.16.090 License - Revocation - Hearing.
A.The city council reserves unto itself the power to revoke any license issued
under the provisions of this chapter at any time where the same was procured
by fraud or false representation of fact; or for the violation of any of, or
failure to comply with, the provisions of this chapter by the person holding
such license or any of his servants, agents or employees; or the conviction
of the person holding such license of any crime or offense involving moral turpitude
or the conviction of any of his servants, agents, or employees of any crime
or offense involving moral turpitude committed on the premises in which his
cabaret is conducted; or in the event that it is determined that the further
operation of the cabaret would be detrimental to the public peace, health or
welfare of the city.
B. Before revoking any such license, the council shall, upon at least ten days'
notice to the licensee, hold a hearing concerning such revocation, at which
time the licensee shall be entitled to be heard and introduce the testimony
of witnesses. The action of the city council, after such hearing relative to
such revocation, shall be final. (Ord. 296 § 8, 1976).
5.16.100 Exclusivity of provisions.
Repealed by Ord. 790. (Ord. 296 § 9, 1976).
5.16.110 State regulations applicable.
Any license issued pursuant to this chapter shall be subject to any rules or
regulations of the state Liquor Control Board relating to the sale of intoxicating
liquor. (Ord. 296 § 10, 1976).
5.16.120 Violation - Penalty.
Any person violating any of the provisions of this chapter shall be deemed guilty
of a misdemeanor and upon conviction thereof, shall be punished by a fine of
not more than five hundred dollars or by imprisonment not to exceed ninety days,
or by both such fine and imprisonment. (Ord. 296 § 11, 1976).
5.20.010 Purpose.
This chapter is deemed expedient to maintain peace, good government and welfare
of the city, and its trade, commerce and manufactures, and as a proper exercise
of the police power of the city. (Ord. 297 § 1, 1976).
5.20.020 Definitions.
For the purposes of this chapter, the following words and phrases shall have
the meanings set out below:
A. "Amusement device" means any and all machines or devices wherein
a person deposits any coin, token or slug or pays in coin or money for the privilege
of operating such amusement device without any prospect of reward in money,
merchandise or any form of pay-off, prize or award, and for the sole purpose
of entertainment only.
B. "Operator" means any person, firm, corporation, partnership or
association who sets up for operation by another any device as defined in this
chapter, whether such setting up for operation, leasing or distributing is for
a fixed charge or rental, or on the basis of a division of the income as derived
from such device or otherwise.
C. "Proprietor" means any person, firm, corporation, partnership,
association or club who, as the owner, lessee, or proprietor has under his or
its control any establishment, place or premises in or at which such devices
are placed or kept for use or play, or on exhibition for the purpose of use
or play. (Ord. 297 § 2, 1976).
5.20.030 License - Requirement.
It is unlawful to permit to be operated or used, or to possess with the intent
that the same may be operated or used or to keep in any place where people gather,
within the corporate limits of the city, any amusement device without having
a valid, unrevoked license issued under the provisions of this chapter, which
license shall be designated an amusement game license. (Ord. 297 § 3, 1976).
5.20.040 License - Application - Nontransferable.
A. Application for a license under this chapter shall be filed in writing with
the city clerk/treasurer, on a form to be provided by the city and shall specify:
1. The name and address of the applicant, and if a firm, corporation, partnership,
or association, the principal officers thereof and their addresses;
2. The address of the premises where the licensed device or devices are to be
operated, together with the character of the business as carried on at such
place;
3. The trade name and general description of the device or devices to be licensed,
the name of the manufacturer and the serial number, and, if the applicant is
a proprietor, the number of devices to be licensed;
4. The name and address of the operator of the devices or device, if other than
the proprietor.
B. The proper license fee shall accompany such application. Application for
license under this chapter shall be first referred by the city clerk/treasurer
to the mayor and council, who shall make or cause to be made such investigation
as they deem necessary. If the application is approved by the mayor and council,
the license shall be issued by the clerk/treasurer, and the clerk/treasurer
shall remit the fee to the city clerk/treasurer. If the license is denied, the
fee shall be returned to the applicant.
C. Each amusement device licensed for operation under the provisions of this
chapter shall have affixed thereto in a conspicuous place, a sticker, or label,
legibly setting forth the name and address of the licensee, the license number
and the period for which such license is issued, together with the words "City
of Algona." The license shall apply only to the premises for which such
license is issued in the case of a proprietor, and shall be nonassignable and
nontransferable. (Ord. 297 § 4, 1976).
5.20.050 License - Fees.
A. Annual fees shall be as determined by the council from time to time and set
forth in Section 2.50.080 for:
1. Pinball games;
2. Pool tables;
3. Bowling games (mechanical or electrical);
4. All other mechanical, electronic or electrical amusement devices.
B. All license fees are payable in advance for the period for which each license
is issued. Failure to purchase same within thirty days of acquisition of device
or by February 10th for renewal will result in the city's invoking of the penalty
clause as contained in Section 5.20.090. (Ord. 778 § 1, 1994: Ord. 297
§ 5, 1976).
5.20.060 Amusement devices prohibited near schools - Exceptions.
No amusement game license shall be issued for, nor shall any amusement device
be used or operated in any building or place within five hundred feet of the
grounds or building of any school except kiddy rides, hobby horses and nickelodeons.
(Ord. 297 § 6, 1976).
5.20.070 Enforcement - Duties of police.
The police department shall be charged with the enforcement of this chapter
and shall make periodic checks on all amusement devices, and shall keep an inventory
at all times of the number of amusement devices and machines in the city and
shall submit to the city clerk/treasurer once annually such an inventory in
writing to be placed in the records of the city clerk/treasurer. (Ord. 297 §
7, 1976).
5.20.080 Revocation of license.
If the city council finds that any licensee has violated any provision of this
chapter or any other ordinance or statute relating to the operation of the amusement
devices, the city council may revoke the license issued to such holder and remove
the license sticker or label from such amusement device operated by the holder,
but such revocation or failure to revoke for violation of the provisions of
this chapter shall not relieve the licensee from liability to punishment under
penalties provided in Section 5.20.090. (Ord. 297 § 8, 1976).
5.20.090 Violation - Penalty.
A. Monetary Penalty. Failure to pay the license fee with thirty days after the
day on which it is due and payable shall render the business enterprise subject
to a penalty of five percent of the amount of the license fee for the first
month of the delinquency and an additional penalty of five percent for each
succeeding month of delinquency, but not exceeding a total penalty of twenty-five
percent of the amount of such license fee in any event.
B. Collection. Any license fee or tax due and unpaid and delinquent under this
chapter, and all penalties thereon may be collected by civil action, which remedy
shall be in addition to any and all other existing remedies and penalties.
C. Revocation of License. The city clerk may revoke any license issued pursuant
to this chapter to any business enterprise or other person who is in default
in any payment of any 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 city clerk and on and after the date thereof any
such business enterprise 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. Criminal Penalty. Any business enterprise violating or failing to comply
with any of the provisions of this chapter or any lawful rule or regulation
adopted by the city council pursuant thereto, upon conviction thereof, shall
be punished by a fine in a sum not to exceed five hundred dollars or by imprisonment
in jail for a term not exceeding ninety days, or by both such fine and imprisonment.
(Ord. 778 § 2, 1994: Ord. 297 § 9, 1976).
5.24.010 Tax - Levied.
There is levied upon and there shall be collected from any solid waste transfer
station operating within the city a business and occupation tax of seven percent
of the gross revenues derived from all fees collected by such operation. (Ord.
432 § 1, 1981).
5.24.020 Tax - Deductions.
In computing the tax, there shall be deducted from the gross operating revenues
the following items:
A. The amount of credit losses and uncollectibles actually sustained by the
taxpayer;
B. The amounts derived from business with the city which is prohibited from
taxing under the Constitution or laws of the United States and the state of
Washington. (Ord. 432 § 2, 1981).
5.24.030 Tax - Payment.
The tax imposed by Section 5.24.010 shall be due and payable quarterly on the
thirtieth day of the month following the end of each quarterly period in each
year, with the first quarter payments payable on the 30th day of July, 1981.
On or before the due date, the taxpayer shall file with the city a written return,
upon such form setting forth such information as the city clerk shall reasonably
require, together with the payment of the amount of tax due. (Ord. 432 §
3, 1981).
5.24.040 Delinquent payment - Penalty.
If any person, firm or corporation subject to this chapter fails to pay any
tax required by this chapter within thirty days after the due date thereof,
there shall be added to such tax a penalty of ten percent of the amount of such
tax; and any amount of tax due under this chapter and unpaid, and all penalties
thereon, shall constitute a debt to the city and may be collected by court proceedings,
which remedy shall be in addition to all other remedies. (Ord. 432 § 4,
1981).
5.24.050 Overpayment - Credit or refund.
Any money paid to the city through error or otherwise not in payment of the
tax imposed hereby or in excess of such tax shall, upon request of the taxpayer,
be credited against any tax due or to become due from such taxpayer hereunder
or, upon the taxpayer's ceasing to do business in the city, be refunded to the
taxpayer. (Ord. 432 § 5, 1981).