Chapter 5.04 - BUSINESS LICENSE FEES

In construing the provisions of this chapter, unless otherwise specified or clearly apparent from the context, the definitions set forth in this section shall apply:

"Business" means and includes all activities engaged with the object of gain, benefit or advantage to the licensee, or to another person or class, directly or indirectly.

"Engaging in business" means commencing, conducting or continuing in business and also includes the exercise of corporate or franchise powers, as well as liquidating of a business when the liquidators thereof hold themselves out to the public as conducting such a business.

"Person" or "company" herein used interchangeably in this chapter means any individual, receiver, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, joint venture, club, company, joint stock company, business trust, corporation, association, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise, and includes the United States or any instrumentality thereof, provided a valid license fee may be levied upon or collection therefrom under the provisions of this chapter.

"Taxpayer" means and includes any person who engages in business or who is required to have a business license hereunder, or who performs any acts for which a license fee or tax is imposed by this chapter.

"Town" means the town of Naches, Washington.

"Year" means the calendar year from January 1st to and including the succeeding December 31st.

(Ord. 491 § 2, 1999)

5.04.020 - Authority.

The provisions of this chapter shall be deemed an exercise of the authority and power of the town to license, for the purpose of revenue regulation, each and every kind of business authorized by law to operate within the corporate limits of the town, as provided by RCW 35A.82.020.

(Ord. 491 § 3, 1999)

5.04.030 - Business license required.

It is unlawful for any person, partnership, company, association or corporation to conduct, operate, engage in or practice any business within the town without having first obtained a business license from the town. If more than one business is conducted on a single premises, a separate license shall be required for each separate business conducted, operated, engaged in or practiced.

A. Home Occupations. A home occupation is required to obtain a business license in the same manner as any other business and must pay the same fees.

B. Nonprofit Corporations. Business activities carried on by nonprofit corporations, recognized by the Internal Revenue Service, shall be considered to be a "business," however, no license fee shall be charged for the license. A nonprofit corporation must provide proof of Internal Revenue Service nonprofit status prior to the wavier of a license fee.

(Ord. 491 § 4, 1999)

5.04.040 - Application procedure.

A. No business license shall be issued or renewed except upon written application to the town clerk. Such application shall be signed by the person who intends to conduct, operate or engage in the business for which the license is to be issued, and shall state the following: the nature of the business to be conducted; the name under which the business is to be conducted; the address of the business or businesses; the name of the applicant; the residence address of the applicant; and such additional information as may be needed for the proper guidance of the town officials in the issuing of the license applied for. A nonrefundable application fee in an amount equal to the first annual license fee for the business for which the license is sought shall accompany the application. In the event that the license shall be granted, the application fee shall be credited to the payment of the first annual license fee.

B. If the applicant is a partnership, the application must be made and signed by one of the partners; if a corporation, by one of the officers thereof, if a foreign corporation, partnership or nonresident individual, by the resident agent or local manager of the corporation, partnership or individual.

C. The town clerk shall approve or deny the license after review by and receipt of a decision by the town administrator. The town administrator shall indicate on the license application whether the proposed business meets all current zoning and building code requirements. If an application is denied by the town clerk, the reason for denial shall be stated.

D. Neither the filing of an application for a license, or the renewal thereof, nor the payment of any application or renewal fee, shall authorize a person to conduct, operate or engage in a business until such license has been granted or renewed.

(Ord. 491 § 5, 1999)

5.04.050 - License application form—Additional permits provision.

The business license application shall contain the provision that additional permits may be necessary before the owner can commence business.

(Ord. 491 § 6, 1999)

5.04.060 - Term of license—Procedure for renewing license.

A. All business licenses issued pursuant to the provisions of this chapter shall be valid until December 31st of the year for which they are issued. All renewals thereafter shall be for a period of one year commencing on January 1st of the year for which the license is issued and terminating and expiring on December 31st of the same year.

B. The town clerk shall mail to licensees of the town a notice of expiration of the license held by the licensee at least thirty (30) days prior to the date of such expiration; provided, that a failure to send out such notice, or the failure of the licensee to receive it, shall not excuse the licensee from a failure to obtain a new license, or renewal thereof, nor shall it be a defense in an action for operating without a license.

C. All licenses to be issued pursuant to the provisions of this chapter shall be renewed by following the same procedure as required for the original application.

(Ord. 491 § 7, 1999)

5.04.070 - Building and premises.

No license shall be issued for conducting of any business if the premises and the building to be used for the purposes of the business do not fully comply with the requirements of the town ordinances, including, but not limited to, the zoning ordinance, building code, fire code, and applicable regulations.

A home occupation is by definition a business conducted as an accessory use to a residential dwelling unit located in a residential zone or located in an existing residential dwelling in a commercial zone. Home occupations shall be subject to the requirements described in the zoning ordinance.

(Ord. 491 § 8, 1999)

5.04.080 - Inspections.

Whenever inspections of the premises used for or in connection with the operation of a licensed business are provided for or required by ordinance, or are reasonably necessary to secure compliance with any ordinance provision or to detect violations thereof, it shall be the duty of the licensee or the person in charge of the premises to be inspected, to admit any officer or employee of the town who is authorized or directed to make such inspection for the purpose of making the inspection at any reasonable time that admission is requested.

(Ord. 491 § 9, 1999)

5.04.090 - Posting license.

It shall be the duty of any person conducting or operating a licensed business in the town to keep his/her license posted in a prominent place on the premises used for such business at all times, except that peddlers, hawkers and transients shall carry their license on their persons at all times when conducting or operating their business and shall display it upon request.

(Ord. 491 § 10, 1999)

5.04.100 - Temporary license.

A.   Licenses issued for the following businesses by the town shall be temporary and a permanent license shall not be issued by
               the town until the business has been approved by the Yakima Health District. Such approval must be obtained within (30) days
               after the issuance of the temporary license:
               1.   Bakeries;
   Cafes and restaurants;
   Confectioneries;
   Espresso/coffee stands or carts;
   Grocery stores;
   Meat markets;
   Produce stores (wholesale and retail);
   Soda fountains;
   Taverns;
   Motels, hotels, inns, bed & breakfasts;
   Any other business which is or shall be required by law to obtain a health permit.

B. If at any time, any of the businesses licensed under the provisions of this chapter do not meet with the approval of the Yakima Health District, the license shall be revoked and shall not be reissued until such time as the business again meets the approval of the Yakima Health District.

C. Any person engaged in business within the town for a period not to exceed thirty (30) days, during any one-year period of time, may obtain a temporary business license upon application to the town clerk. The fee for this temporary license shall be ten dollars ($10.00). The temporary license may be renewed upon payment of the ten dollar ($10.00) fee.

(Ord. 491 § 11, 1999)

5.04.110 - Fees—Time for payment.

A. The initial license fee for each license required by this chapter shall be twenty-five dollars ($25.00). The annual renewal fee for each license required by this chapter shall be fifteen dollars ($15.00), payable on or before February 28th of the year for which the renewal is issued for.

B. Peddler or Transient Merchant License Fee. Any person selling any commodity or merchandise from house to house, or any person selling from any location on a temporary basis shall pay thirty dollars ($30.00) annually, after application and approval for each business conducted or carried on in the town. No business conducted or carried on in a single location under one management or ownership shall pay more than one license fee, regardless of the business being carried on.

C. All businesses required to obtain licenses under this chapter shall obtain the same and pay all fees required on or before the payment due date of each respective year. Any business which fails to obtain and pay the license fees within thirty (30) days of the payment due date shall, in addition to any other penalties provided in this chapter, be assessed twenty-five dollars ($25.00) for each month past due as a penalty for such late application and/or payment.

(Ord. 491 § 12, 1999)

5.04.120 - Sale or transfer of business—New license required.

Upon the sale or transfer of any business licensed pursuant to this chapter, the license issued to the prior owner or transferrer shall automatically expire on the date of such sale or transfer and the new owner intending to continue such business in the town shall apply for and obtain a new business license pursuant to the procedures established in this chapter prior to engaging in, conducting or operating the business.

(Ord. 491 § 13, 1999)

5.04.130 - Fees collected by court.

The town shall have the power to institute suit or action in any court of competent jurisdiction for the purposes of collecting any license fees which are due and payable.

(Ord. 491 § 14, 1999)

5.04.140 - Ineligible activities.

Notwithstanding any provisions of this chapter, a license under this chapter may not be issued to, or held by any person who uses, occupies, or proposes to use or occupy any real property or otherwise conducts or proposes to conduct any business in violation of the provisions of any ordinance of the town or the statutes of the state of Washington or any other applicable law or regulation. The granting of a business license shall not authorize any person to engage in any activity prohibited by federal, state or local law or regulation.

(Ord. 491 § 15, 1999)

5.04.150 - Revocation or suspension of license—Grounds.

The town clerk may, at any time, upon receipt of a decision by the town administrator, suspend or revoke any license issued under the provisions of this chapter whenever the licensee, or officer, employee or partner thereof:

A. Has violated any federal, state or city statute, law, regulation or ordinance upon the business premises stated in the license or in connection with the business stated in the license, whether or not the licensee, officer or partner thereof has been convicted in any court of competent jurisdiction of such violation; or

B. Is or has conducted, engaged in, or operated the business stated in the license upon premises which do not conform to the ordinances of the town; or

C. Has maintained or permitted the business stated in the license to be conducted, engaged in, or operated in such manner as to constitute a public nuisance; or

D. Has made any material false statement or representation in connection with obtaining the license.

(Ord. 491 § 16, 1999)

5.04.160 - Violations—Penalties.

Any person violating any of the provisions of this chapter may be subject to a fine not to exceed two hundred fifty dollars ($250.00). Each day's violation constitutes a separate offense, and said fine may be imposed as a lien against the property on which the business is conducted in each year in which the business is in violation. As to violations of Sections 5.04.030 and 5.04.150, the code compliance officer and the town attorney shall have the discretion to file such violations as civil infractions.

(Ord. 491 § 17, 1999)

5.04.170 - Appeals.

A. Whenever the town administrator determines that there is cause for suspending, denying or revoking any license issued pursuant to this chapter, the town administrator shall notify the town clerk of his/her decision, and the town clerk shall notify the person holding the license by registered or certified mail, return receipt requested, of the town administrator's determination. Notice mailed to the address on the license shall be deemed received three days after mailing. The notice shall specify the grounds for suspension, denying or revocation.

B. The licensee may appeal the decision of the town administrator to suspend, deny or revoke a business license by filing a written notice of appeal to the town council or their designated appeal body within fourteen (14) days of the town administrator's decision.

C. Upon timely receipt of the notice of appeal, the town council or their designated appeal body shall set the date for hearing the appeal. The town clerk shall mail notice of the date of the hearing to the licensee.

D. The hearing shall be de novo. The town council or their designated appeal body may affirm, reverse or modify the town administrator's decision.

E. The town council's decision shall be final. Any appeal of the town council's final decision may be filed with the Superior Court of Yakima County. Any appeal of the town council's final decision must be filed within twenty-one (21) days of issuance of the town council's decision, as provided in Chapter 36.70C RCW.

(Ord. 491 § 18, 1999)