Chapter 5.04

BUSINESS LICENSES

Sections:

5.04.010    Intent.

5.04.020    Rules of interpretation.

5.04.030    Definitions.

5.04.040    Business license requirement.

5.04.050    Businesses exempt from license requirements.

5.04.060    License term.

5.04.070    License fee.

5.04.080    Application procedures.

5.04.090    Reasons for application denial.

5.04.100    Revocation of a business license.

5.04.110    Procedures for revocation.

5.04.120    Penalties and fines.

5.04.130    Appeal to the city council.

5.04.140    Judicial appeal.

5.04.010   Intent.

The purpose of this chapter is to provide a means of registering certain businesses operat­ing within the city for informational and eco­nomic development purposes and to disseminate information to businesses relating to city policies, regulations, and economic information. Fees for business licenses are intended to cover costs related to business licensing and not intended as a revenue gener­ating source to the city. (Ord. 877 § 2, 1996).

5.04.020   Rules of interpretation.

A. For the purposes of Chapter 5.04 CMC, all words used shall have their normal and cus­tomary meanings, unless specifically defined otherwise in the code.

B. Words used in their present tense include the future.

C. The plural includes the singular and vice versa.

D. The words “will” and “shall” indicate mandatory action.

E. The word “may” indicates that discre­tion is allowed.

F. The masculine gender includes the femi­nine and vice versa. (Ord. 877 § 2, 1996).

5.04.030   Definitions.

The following definitions shall apply to Chapter 5.04 CMC:

A

“Applicant” means a person seeking a busi­ness license.

“Application” means a document, in the form approved by the city clerk-treasurer, for the purpose of collecting information from the applicant to meet the objectives and goals of Chapter 5.04 CMC.

B

“Building department” means the city of Cashmere building department.

“Business or commerce” means the engag­ing in the profession, purchase, sale, barter or exchange of services, goods, wares, or mer­chandise, and the maintenance or the operation of recreational or amusement enterprises. “Business” shall also include home occupa­tions, door-to-door business, and child care centers.

“Business, door-to-door” means a person or firm that lacks a specific clientele, has no appointments to conduct business, and solicits business by approaching persons at their homes, , or other buildings.

“Business, minor” means businesses oper­ated or owned by persons under the age of 18 years. Examples of minor businesses are babysitting, newspaper deliv­ery, lawn mowing, refreshment sales, and oth­ers conducted by persons under the age of 18.

“Business, mobile” means a business that is based inside or outside the city limits of Cashmere, but sells goods or services or otherwise solicits business by driving, riding, or parking upon the streets, rights-of-way, or public sidewalks of the city.

“Business, nonresident” means a business that is based outside of the city corporate limits, but may conduct business visits within the city.

“Business, vehicles for hire” means any business operating upon the streets of the city to transport people for entertainment or special events, not including licensed taxicabs.

“Business visit” means an individual trip made for the purpose of conducting business or receiving instruction, or for performing ser­vices, or for delivering goods or stock in trade, not including door-to-door businesses.

C

“Certificate” means a city of Cashmere approved business license.

“City” means the city of Cashmere.

“City council” means the city council of the city of Cashmere.

“City clerk-treasurer” means the city clerk-treasurer of the city of Cashmere.

“Code” means city of Cashmere Municipal Code.

D

“Day care center” means a building used to provide child care services for 12 or more chil­dren, including those of the day care center operator.

“Department of Ecology” means the Wash­ington State Department of Ecology.

“Dwelling unit” means a building or portion thereof providing complete housekeeping facilities for one family. “Dwelling unit” does not include recreational vehicles.

E

“Engaging in business” means commenc­ing, conducting, or continuing in any business.

F

“Fire chief” means the fire chief of the City of Cashmere.

H

“Health district” means Chelan-Douglas counties health district.

“Home occupation” means an economic enterprise to make and/or sell a product or per­form a service that is conducted or operated within a residential dwelling unit or building accessory to a residential dwelling unit, by the resident, occupant, or owner, and which use shall be clearly incidental and secondary to the residential use of the dwelling unit, including by use of the dwelling unit as a business address in a directory or as a business mailing address.

N

“Notice of denial” means a document stating that an application for a business license has not been approved.

“Notice of violation” means a document signed by the Mayor’s designee stating the specific code(s) or regulation(s) that is/are being violated, that the violation must cease, the required mitigation to correct the violation, the date by which the violation must cease, and a statement that legal action may be taken that may include penalties or fines.  

S

“Stock in trade” means any item or good that: (1) is produced, purchased, processed, finished or fabricated as part of a home occu­pation, or (2) is incorporated into any such item, or (3) is used to make, manufacture, pro­duce, process, finish or fabricate any such item, or (4) is intended for resale on-site; pro­vided, that it does not include samples. (Ord. 877 § 2, 1996).

 

5.04.040          Business license requirement.

A business license shall be required for any per­son, persons, company, corporation or associ­ation to transact, exercise, engage in or carry on, either directly or indirectly, within the city limits, any business or commerce except those exempted in CMC 5.04.050. The business license is issued to the business owner or oper­ator at a specific location and not to the busi­ness. Change of ownership or location shall require application and approval of a new business license. 

5.04.050   Businesses exempt from license requirements.

A. Nonresident businesses, except businesses identified as mobile, door to door, or vehicles for hire.

B. Minor businesses.

C. Any fraternal or social corporation or organization whose purpose is charitable and/or nonprofit.

D. Any religious organization or church, or other religious assemblage.

E. Any charitable fund raising organiza­tion.

F. Any municipality or political subdivi­sion of the United States or of the state of Washington.

G. Any public utility companies.

H. Farmers or gardeners selling their own unprocessed farm products raised or grown exclusively upon lands owned or occupied by them.

J. Rental of real property, by the owner.

K. Yard sales.

5.04.060   License term.

All business licenses shall be issued annu­ally and shall be effective for one year or frac­tion thereof and shall expire on June 30th of each year, unless otherwise provided, and fee shall not be prorated. (Ord. 877 § 2, 1996). 

5.04.070   License fee.

A. The fee for all new licenses or initial applications for licenses shall be $20.00.

B. All renewal license fees shall be $10.00. (Ord. 877 § 2, 1996).

5.04.080   Application procedures.

A. The applicant shall complete the appli­cation provided by the city and submit same along with the appropriate fee to the city clerk-treasurer.

B. The city clerk-treasurer shall provide information relating to services provided by the city, applicable regulations, and other information as may be needed for all new applicants. Any changes in services, regula­tions, and other information, shall be given to applicants renewing their business licenses.

C. The Mayor’s designee shall review all applications. He may refer the application to the fire chief, building department, health dis­trict, Department of Ecology, or other agencies or departments he deems necessary. The Mayor’s designee’s review and approval or denial shall be completed within 10 days of the application date unless additional time is needed by other agencies or a time extension is mutually agreed upon by the Mayor’s designee and the applicant.

D. Upon approval, the city clerk-treasurer shall provide the applicant with a license certificate.  In case of application denial,  a notice of denial shall be mailed by the Mayor’s designee.

5.04.090   Reasons for application denial.

The Mayor’s designee shall review and approve all applications in a timely manner, except that he shall deny applications for only the following reasons:

A. Incomplete or inaccurate application;

B. The appropriate fee has not been submit­ted with the application;

C. The business would violate any code;

D. The business would violate health dis­trict regulations;

E. The business would violate Department of Ecology or other state and federal health and safety regulations.

5.04.100   Revocation of a business license.

The Mayor’s designee shall revoke a busi­ness license for the following reasons:

A. The application for the business was fal­sified;

B. The check or other payment instrument used to pay the fee was returned to the city because insufficient funds were available for the check or payment instrument;

C. The business is in violation of the Cash­mere Municipal Code, health district regula­tions, and/or other state and federal health and safety regulations.

5.04.110   Procedures for revocation.

The Mayor’s designee shall follow the pro­cedures below when revoking a business license.

A. A notice of violation shall be sent or delivered to the business. In the case of immi­nent danger to the public the notice shall also be posted at the business location by the Mayor’s designee.

B. The time for correcting the violation shall be determined by the Mayor’s designee. The time for correction of the violation shall be reasonable and dependent on the severity of the situation and danger to the public.

C. The Mayor’s designee may grant an extension in time because of extenuating cir­cumstances, if there is no danger to the public.

Chapter 5.08
FIRE AND LIFE SAFETY INSPECTION

Sections:

5.08.010     Program adopted.
5.08.020     Self-inspection letters, forms and permits.
5.08.030     On-site inspection.
5.08.040     Violation – Penalty.

5.08.010      Program adopted.

The city of Cashmere hereby adopts a fire and life safety self-inspection program for businesses operating within the city limits of Cashmere. Business owners in the city of Cashmere subject to applicable fire codes shall conduct a self-inspection of their business property annually and submit a self-inspection form to the city no later than 30 days after receipt from the city. The inspection is to be conducted by the person in highest authority at the business, or their designee. (Ord. 1093 § 1, 2006).

5.08.020      Self-inspection letters, forms and permits.

Attached to the ordinance codified in this chapter as Exhibit A-1 is an example of the standard letter the city will mail to business owners requiring the self-inspection. A partial list of fire inspection review elements to be included with the inspection form is attached to the ordinance codified in this chapter as Exhibit A-2. Attached to the ordinance codi­fied in this chapter as Exhibit A-3 is a sample self-inspection form to be completed and signed by the business owner or designee and returned to the city. Attached to the ordinance codified in this chapter as Exhibit A-4 is an example of the occupancy permit application that must accompany the self-inspection form together with the applicable application fee as established by resolution of the city of Cash­mere. Attached to the ordinance codified in this chapter as Exhibit A-5 is an example of the occupancy permit that the city of Cashmere will issue upon review and approval of the self-inspection form. (Ord. 1093 § 2, 2006).

5.08.030      On-site inspection.

In the event a business owner in the city of Cashmere fails to timely file the self-inspec­tion form with the city of Cashmere, the city may order an on-site inspection by the city fire official or the fire official’s designee and the business owner shall be billed the applicable fee for said on-site fire inspection. The occu­pancy permit application fee and on-site inspection fee, if required, shall be established by resolution of the city council. (Ord. 1093 § 3, 2006).

5.08.040      Violation – Penalty.

Any person, partnership, association, firm or corporation who violates or fails to comply with this chapter is guilty of a civil infraction and is subject to the civil penalties and reme­dies and corrective actions as set forth in CMC Title 14. (Ord. 1093 § 4, 2006).

Chapter 5.10
BUSINESS AND OCCUPATION TAX

Sections:

5.10.010     License – Required.
5.10.020     Payment requirements.
5.10.030     Tax levy.
5.10.040     Deductions in computation of tax.
5.10.050     Recordkeeping.
5.10.060     Payment failure – Penalty.
5.10.070     Error or overpayment – Credit or refund.
5.10.080     Severability.
5.10.090     Administration rules and regulations.

5.10.010      License – Required.

After October 1, 1983, no person, firm or corporation shall engage in or carry on any business, occupation, act or privilege for which a tax is imposed by CMC 5.10.030 with­out first having obtained and being the holder of a license so to do, to be known as occupa­tion license. Each such person, firm or corpo­ration shall promptly apply to the city for such license upon such information as the clerk-treasurer shall deem reasonably necessary to enable the city clerk-treasurer’s office to administer and enforce this chapter; and upon acceptance of such application by the clerk-treasurer, said clerk-treasurer shall thereupon issue such license to the applicant. Such occu­pation license shall be personal and non-trans­ferable and shall be valid as long as the license shall continue in said business and shall com­ply with this chapter. (Ord. 1042 § 2, 2004).

5.10.020      Payment requirements.

The tax imposed by this chapter shall be due and payable in monthly installments and remittance shall be made on or before the fif­teenth day of each month next succeeding the end of the month in which the tax accrued. On or before said 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. 1042 § 3, 2004).

5.10.030      Tax levy.

From and after November 1, 1983, 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 incorporated limits of the city, a tax for the privilege of doing business as defined in this section:

A. Upon any telephone business there shall be levied a tax equal to six percent of the total gross operating revenues, including revenues from intrastate toll, derived from the operation of such businesses within the city. Gross oper­ating revenues for this purpose shall not include charges which are passed on to the subscribers by a telephone company pursuant to tariffs required by regulatory order to com­pensate for the cost to the company of the tax imposed by this chapter. “Telephone business” means the business of providing access to a local telephone network, local telephone net­work switching service, toll service, or coin telephone network services, or providing tele­phonic, video, data, or similar communication or transmission for hire, via a local telephone network, toll line or channel, or similar com­munication or transmission system. It includes cooperative or farmer line telephone compa­nies or associations operating an exchange. “Telephone business” does not include the providing of competitive telephone service, nor the providing of cable television service. “Competitive telephone service” means the providing by any person of telephone equip­ment, apparatus, or service, other than toll ser­vice, which is 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.

B. There is hereby levied a tax on the sale, service, delivery or distribution of electricity and electrical energy and for the privilege of carrying on said business equal to six percent of the total gross operating revenues derived from sales and service of such electricity to ultimate users within the city.

When the cellular telephone service is pro­vided in which 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. (Ord. 1042 § 1, 2004).

5.10.040     Deductions in computation of tax.

In computing said tax there shall be deducted from said gross operating revenues the following items:

A. The amount of credit losses and uncollectibles actually sustained by the taxpayer;

B. Amounts derived from transactions in interstate or foreign commerce or from any business which the city is prohibited from tax­ing under the Constitution of the United States or the State of Washington;

C. Amounts derived by the taxpayer from the city of Cashmere. (Ord. 1042 § 4, 2004).

5.10.050     Recordkeeping.

Each taxpayer shall keep records reflecting the amount of his said gross operating reve­nues, and such records shall be open at all rea­sonable times to the inspection of the city clerk-treasurer or his/her duly authorized sub­ordinates, for verification of said tax returns or for the fixing of the tax of a taxpayer who shall fail to make such return. (Ord. 1042 § 5, 2004).

5.10.060     Payment failure – Penalty.

If any person, firm or corporation subject to this chapter shall fail to pay tax required by this chapter within 30 days after the due date thereof, there shall be added to such tax a pen­alty of 10 percent of the amount of such tax. Any 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. 1042 § 6, 2004).

5.10.070     Error or 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. 1042 § 7, 2004).

5.10.080      Severability.

The invalidity or unconstitutionality of any provisions or section of this chapter shall not render any other provision or section of this chapter invalid or unconstitutional. (Ord. 1042 § 8, 2004).

5.10.090      Administration rules and regulations.

The city clerk-treasurer is hereby 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 a violation of this chapter to violate or to fail to comply with any such rule or regulation lawfully promulgated here­under. (Ord. 1042 § 9, 2004).

Chapter 5.12
BUSINESS AND OCCUPATION TAX – CABLE TELEVISION

Sections:

5.12.010     Tax imposed.
5.12.020     Tax payment due dates.
5.12.030     Computation of tax.
5.12.040     Records to be maintained for inspection.
5.12.050     Overpayment.
5.12.060     Violation – Penalty.

5.12.010      Tax imposed.

There is hereby levied upon everyone engaged in the business of operating or con­ducting a cable television system (CATV), or otherwise providing coaxial or other cable dis­tribution of entertainment or information including television, radio, computer data, or any other electronically transmitted informa­tion, a tax equal to six percent of the total gross income from gross subscriber receipts. For purposes of this chapter, “gross subscriber receipts” means and includes those receipts derived from the supplying of subscription ser­vice, that is, fees for regular cable benefits including the transmission of broadcast signals and access and origination channels and per-program and per-channel charges. “Gross sub­scriber receipts” does not include leased chan­nel receipts, advertising receipts, or any other income derived from the system. (Ord. 1094 § 1, 2006).

5.12.020      Tax payment due dates.

The tax imposed by this chapter shall be due and payable in quarterly installments and remittance shall be made on or before the thir­tieth day of the month next succeeding the end of the quarterly period in which the tax accrued. Such quarterly periods are as follows:

First quarter	January, February, March
Second quarter	April, May, June
Third quarter	July, August, September
Fourth quarter	October, November, December

 

The first payment made hereunder shall be made by April 30, 2007, for the three-month period ending March 31, 2007. On or before said 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. 1094 § 2, 2006).

5.12.030      Computation of tax.

In computing said tax, there shall be deducted from said gross operating revenues the following items:

A. The amount of credit losses and uncollectibles actually sustained by the taxpayer;

B. Amounts which the city is prohibited from taxing under the constitutions or statutes of the United States or the state of Washington. (Ord. 1094 § 3, 2006).

5.12.040      Records to be maintained for inspection.

Each taxpayer shall keep records reflecting the amount of said gross operating revenues, and such records shall be open at all reasonable times to the inspection of the city clerk-trea­surer, and her duly authorized subordinates, for verification of said tax returns or for the fixing of the tax of a taxpayer who shall fail to make such returns. (Ord. 1094 § 4, 2006).

5.12.050      Overpayment.

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. 1094 § 5, 2006).

5.12.060      Violation – Penalty.

If any person, firm or corporation subject to this chapter or any ordinance referred to herein shall fail to pay any tax required by this chap­ter or any other such ordinance within 30 days after the due date thereof, there shall be added to such tax a penalty of 20 percent of the amount of said tax, and any tax due under this chapter and unpaid, and all penalties thereon, shall constitute a debt to the city and may be collected by proceedings in the appropriate court, which remedies shall be in addition to any and all other remedies to which the city is entitled. (Ord. 1094 § 6, 2006).

Chapter 5.40 Vendors

Sections:

5.40.010  Permit – Required.
5.40.020  Permit – Application.
5.40.030  Designation of business locations.
5.40.040  Limited number of permits – Forfeiture.
5.40.050  Business to be conducted from booth.
5.40.060  Bond required.
5.40.070  Compliance with applicable rules. 

5.40.010 - Permit  - Required.

       A.  Vendors shall be authorized to conduct business on public property of the city provided they have first obtained a permit to do so and otherwise comply with the rules and conditions set by the City of Cashmere and all other applicable statutes and ordinances of the City of Cashmere, County of Chelan and State of Washington, including but not limited to the Chelan County health department and State of Washington Department of Revenue.  Non-profit vendors are required to obtain a permit, but are exempt from paying the fees.

B.  The following permits may be obtained:

1.     Quarterly.  This permit is effective for three consecutive months from the issue date of the permit.

2.      Event.  This permit is effective for four consecutive days as designated by the permit.

3.     Multiple Vendor Event.  This permit is effective for four (4) consecutive days as designated by the permit and is intended for purchase for community events by a sponsoring agency.