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Title 5
BUSINESS TAXES, LICENSES AND REGULATIONSChapters:
5.04 Business Licenses
5.06 Security Alarm Systems
5.08 Bowling Alleys, Pool Halls, and Gaming Rooms
5.12 Dancing and Live Music
5.14 Expired
5.16 Taxicabs
5.18 Garage Sales
5.24 Gambling Activities
5.28 CATV Systems
Chapter 5.04
BUSINESS LICENSESSections:
5.04.010 Purpose.
5.04.020 Definitions.
5.04.030 Business license required.
5.04.040 Separate licenses required.
5.04.050 Change in nature or location of business.
5.04.060 Exemptions.
5.04.070 Issuance of license.
5.04.080 License to be posted.
5.04.090 Licenses not transferable.
5.04.100 Fraudulent use of business license.
5.04.110 Approval of business license.
5.04.120 Inspections – Right of entry.
5.04.130 Terms of license.
5.04.140 Renewal.
5.04.150 Penalty for late renewal.
5.04.160 Denial, revocation or suspension of license.
5.04.170 Appeal process – Request for hearing.
5.04.180 Appeal to the superior court.
5.04.190 License fees.
5.04.200 Violation.
5.04.210 General business license application – Public record.
5.04.010 Purpose.
The provisions of this chapter shall be deemed an exercise of the power of the city to license for revenue and to regulate and ensure the legal conduct of businesses and to assist in the effective administration of health, fire, building, zoning and other codes of the city. (Ord. 843-04 § 1)
5.04.020 Definitions.
The following words, terms and phrases when used in this chapter shall have the following meanings, except where the content clearing indicates a different meaning:
A. “Business” includes all activities, occupations, trade, pursuits, or professions located and/or engaged in within the city with the object of gain, benefit or advantage to the person engaging in the same, or to any other person or class, directly or indirectly. It also includes but is not limited to general contractors, subcontractors, home occupations, multifamily dwelling units, mobile home parks and businesses temporarily conducted within the city including but not limited to traveling salespersons.
B. “Business enterprise” means each location at which a person engages in business within the city.
C. “City” means the city of Sultan, Washington.
D. “Employee” means any person employed at any business and/or business enterprise who performs any part of his/her duties within the city, except casual laborers not employed in the usual course of business. All officers, agents, dealers, franchisees, etc., of a corporation or business trust, and partners of a partnership are “employees” within this definition.
E. “Engaging in business” means commencing, conducting or continuing in any business or carrying on of any form of activity for gain, profit or advantage, whether direct or indirect within the city whether or not an office or physical location for the business lies with the city.
F. “Licensee” means any business granted a business license.
G. Person. The term “person” includes one or more persons of either sex; corporations, including not for profit corporations and municipal corporations, partnerships, including limited partnerships; associations, joint ventures or any other entity capable of having an action at law brought against such entity, but excluding employees.
H. “Premises” shall mean and include all lands, structures and places, and any personal property, which either is affixed to, or is used in connection with any such business conducted on such premises. (Ord. 843-04 § 1)
5.04.030 Business license required.
It is unlawful for any person to conduct, operate, engage in or practice any business in the city without having first obtained a business license for the current calendar year or unexpired portion thereof, and paying the fees prescribed herein, unless such activity is exempt as provided in SMC 5.04.060. (Ord. 843-04 § 1)
5.04.040 Separate licenses required.
A separate business license shall be obtained for each separate location within the city at which the business is conducted. A separate business license shall be obtained for each different and discrete business conducted within the city by any person, whether at the same location as another licensed business. (Ord. 843-04 § 1)
5.04.050 Change in nature or location of business.
Each business license shall authorize a particular type of business at the designated location. Any change in the nature of the business shall necessitate a new application for a business license. A change of location shall be reported in writing to the city clerk within 10 days of the change and, if in compliance with zoning and business regulatory ordinances, the existing business license shall be transferred to the new location. (Ord. 843-04 § 1)
5.04.060 Exemptions.
The following shall be exempt from the provisions of this chapter:
A. Minors engaged in business or operating a business concern where no other person is employed by the minor.
B. The United States or instrumentality thereof and the state of Washington or any municipal subdivision thereof, with respect to any exercise of government functions.
C. All special events sponsored by the city, but not to include participating commercial peddlers.
D. Nonprofit organizations carried on by religious, civic, charitable, benevolent, nonprofit, cultural or youth organizations.
E. Business where the sale or contract for services occurs on business premises outside of the city and the only event occurring within the city is the mere delivery of the goods and services to the customer or client.
F. Any farmer, gardener, or other person who sells, delivers or peddles any fruits, vegetables, berries or any farm produce or edibles raised, gathered, or produced by such person within the state. (Ord. 843-04 § 1)
5.04.070 Issuance of license.
All licenses shall be issued by the city clerk/treasurer on forms furnished by the city clerk/treasurer. Each license shall be numbered and shall show the name, place and character of business of each person who by this chapter is required to obtain a business license. (Ord. 843-04 § 1)
5.04.080 License to be posted.
All licenses issued pursuant to this chapter authorizing the operation or conducting of any occupation, business, trade or entertainment at a specified location shall be posted in a conspicuous place at such location. The licensee at the request of any interested person shall display such license. (Ord. 843-04 § 1)
5.04.090 Licenses not transferable.
No license issued under the provisions of this chapter shall be transferable or assignable unless otherwise specifically provided for; except that a license may be transferred when a business changes its structure of ownership; provided, however, that a new business license shall be required upon a substantial change of ownership, whereby those primarily accountable for the business have changed. (Ord. 843-04 § 1)
5.04.100 Fraudulent use of business license.
No person holding a city business license shall suffer or allow any other person for whom a separate license is required to operate under or display such person’s license and no person may maintain a business license obtained through false or fraudulent application or return of any false statement or representation in or in connection with any such application or return for such business license. (Ord. 843-04 § 1)
5.04.110 Approval of business license.
All licenses approved for issuance by the city clerk shall be conditioned upon compliance at all times with all applicable ordinances, regulations and statutes of the city and the state of Washington. (Ord. 843-04 § 1)
5.04.120 Inspections – Right of entry.
The city clerk, or designee, or authorized representative of the planning and building department are authorized to make such inspections of licensed premises and take such action as may be required to enforce the provisions of any business license or regulation ordinance. (Ord. 843-04 § 1)
5.04.130 Terms of license.
All business licenses shall be effective for the calendar year of issuance. Licenses issued during a given calendar year shall be effective from the date issued until June 30th of the succeeding year. Unless renewed, as provided in this chapter, each business license shall expire and be of no force or effect on July 1st of the following year, unless sooner revoked as provided in this chapter. (Ord. 843-04 § 1)
5.04.140 Renewal.
All business licenses shall be renewed on or before June 30th of the calendar year after issuance, if the business is to be continued. Application for renewal shall be made on forms prescribed by the city clerk. (Ord. 843-04 § 1)
5.04.150 Penalty for late renewal.
If any license issued under this chapter is not obtained in a timely manner or renewed on or before July 31st of each year for each year, then the new application must be accompanied by a fee of 150 percent of the regular fee payable upon application under this chapter. (Ord. 843-04 § 1)
5.04.160 Denial, revocation or suspension of license.
A business license issued under this chapter may be revoked, suspended or denied for any one or more of the following reasons:
A. Failure to comply with any federal, state or local laws or regulations.
B. Failure to comply with any of the terms and conditions imposed by the city on the issuance of the business license.
C. Conduct of the business or activity in a manner which endangers the public health, welfare, or safety.
D. When the license was procured by fraud, false representation or evasions or suppression of material fact. (Ord. 843-04 § 1)
5.04.170 Appeal process – Request for hearing.
Upon denial, suspension or revocation of a license, the city clerk shall, by certified mail, give written notice of such action to the applicant, which notice shall include a written report summarizing the complaints, objections and information received and considered by the city clerk and further stating the basis for such action. The applicant must appeal the decision for denial, suspension or revocation within 10 calendar days of receipt of the notice by filing a written notice of appeal and request for hearing with the city clerk. Upon receipt by the city clerk of the appeal notice, a hearing shall be set before the city council. Notice of the hearing shall be given to the appellant at least ten days prior to the hearing. At such hearing, the appellant shall be entitled to be heard and introduce evidence on their behalf. (Ord. 843-04 § 1)
5.04.180 Appeal to the superior court.
The decision of the city council is final unless an appeal of the decision is filed with the Snohomish County superior court within 30 calendar days from the date the city council decision was served upon or was mailed to the appellant. The decision for suspension or revocation of a license under this chapter shall be stayed during administrative and judicial review, but refusal to issue an initial license shall be not be stayed. (Ord. 843-04 § 1)
5.04.190 License fees.
The fees for new applications shall be $75.00 and the fees for renewal of business licenses shall be $50.00 for 2004. The fee for subsequent years shall be set by resolution by the city council. (Ord. 843-04 § 1)
5.04.200 Violation.
A. Any violation of this chapter shall be deemed a misdemeanor and shall be punished by a fine not to exceed $500.00 and any person who engages in or carries on any business subject to the provisions of this chapter without obtaining a business license, or who carries on such activities in violation of this chapter shall be guilty of a separate violation of this chapter for each day during which the business is so engaged in or carried on, and any owner who fails or refuses to pay the business license fee or any part thereof on or before the due date shall be deemed to be operating a business without having a proper license to do so.
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. (Ord. 843-04 § 1)
5.04.210 General business license application – Public record.
General business license applications made to the city clerk pursuant to this chapter shall be public information subject to inspection by all persons except to the extent those records may be deemed to be private or would result in unfair competitive disadvantage to such business enterprise if disclosed, all as more particularly described in Chapter 42.17 RCW. (Ord. 843-04 § 1)
Chapter 5.06
SECURITY ALARM SYSTEMSSections:
5.06.010 Definitions.
5.06.020 Alarm user registration fee – Applications.
5.06.030 Issuance of registration.
5.06.040 Term of registration.
5.06.050 Failure to register alarm system.
5.06.060 Fire alarm system – Maintenance and testing requirements.
5.06.070 Alarm system deactivation requirements.
5.06.080 Automatic telephone alarm requirements.
5.06.090 Digital alarm communicator system.
5.06.100 Alarm system tests.
5.06.110 False alarms – Additional charges – Registration and alarm permit revocations.
5.06.010 Definitions.
For the purpose of this chapter, the terms set out in this section shall have the following meanings:
A. “Alarm coordinator” means the police support officer (or designee of the chief of police for security alarm control).
B. “Alarm system” means any assembly of equipment, mechanical or electrical, arranged to signal the occurrence of any illegal entry or other activity requiring urgent attention and to which police, fire or EMS personnel are expected to respond. Electric, wired or battery operated single station smoke detectors which emit audible or visual signals and which are primarily designed to alert occupants of a premises of an impending fire or medical emergency shall not be considered as an alarm system and subject to the restriction set forth herein.
C. “Alarm user” means the person, firm, partnership, association, corporation, company or organization of any kind in control of the premises or property where an alarm system is maintained.
D. “Automatic telephone alarm” means a telephone device or telephone attachment which automatically relays a prerecorded message to report a robbery, burglary, fire or other emergency by means of a telephone line which terminates at any office or telephone registered to the city.
E. “Digital alarm communicator system” means a system in which signals are transmitted from a digital alarm communicator transmitter located at a protected premises through the public switched telephone network to a digital alarm communicator receiver located at the central station.
F. “False alarm” means transmission of any alarm signal caused by human error or mechanical malfunction, whether or not the exact cause of the error or malfunction is identified, or any other activation of the signal where no actual emergency, unlawful act, fire or medical problem exists. Severe weather, electrical outages, transmission line malfunctions, acts of God, malicious acts of persons not under the control of the alarm user or any other cause clearly beyond the control of the alarm user may be considered in determining if an alarm was false and whether or not any fee, fine, warning or punitive action should be directed to the alarm user as provided for by this chapter.
G. “Private alarm monitor agency,” hereafter referred to as “agency,” means any person, firm, partnership, association, corporation or organization which contracts with an alarm user to receive and initiate action on alarm system signals. (Ord. 760-01)
5.06.020 Alarm user registration fee – Applications.
A. Registration Required. It shall be unlawful for any alarm user to lease, or own an alarm system, or be in control of any premises wherein an alarm system is operated or maintained, without first having obtained an alarm user registration from the city of Sultan, except no registration shall be required for alarm systems contained in or on vehicles or for alarm users registered under an agency as provided herein. No registration of electric, wired or battery operated, single station smoke detectors shall be required.
B. The fee for an alarm user registration shall be $25.00 per year for nonresidential alarm users and $10.00 per year for a single-family residence and for each and every multifamily residence building. Alarm systems owned or operated by governmental units or their subdivisions shall not be subject to a registration fee. The fee shall be payable effective January 1, 2002.
C. Premises which utilize alarm systems with multiple devices may be issued more than one alarm user registration under the following circumstances. Where intrusion-alerting devices are located in adjacent businesses or housing units which transmit signals into a shared control panel located on the combined premises, a single registration may be issued to the property owner or his agent or to a property owner association as long as such person or organization has legal control and accountability for the entire alarm system and information required under the application for registration is completed for each occupancy in which a part of the alarm system is contained.
D. Application for Registration. An application for an alarm user registration shall be filed with the alarm coordinator and shall contain the following information:
1. Name and address of the applicant.
2. Name and address of the premises where the alarm system is located.
3. General description of the alarm system which classifies it as burglary, safe, hold-up, fire, medical or other and the presence of silent alarms and any audible or visual alerting signals on the premises. Any alarm system classified as “other” shall include a brief description as to category type.
4. Any alarm system designed to transmit a signal to a monitoring service or central answering station shall include the name and telephone number of said service.
5. A statement listing the names, addresses and telephone numbers of at least three persons responsible for the premises where the alarm system is located and who should be contacted in the event of an alarm system activation and respond to the premises within 15 minutes, if requested.
6. The name, address and telephone number of the person, firm or corporation that installed the alarm system and of the person, firm or corporation responsible for any maintenance or repair of the alarm system.
7. The appropriate alarm system inspection report as detailed in SMC 5.06.030 must be submitted with the application for registration. (Ord. 760-01)
5.06.030 Issuance of registration.
The city shall issue an alarm user registration within 30 days after a completed application or application renewal is filed and after each application has been approved by the alarm coordinator. Following receipt and acceptance of an application, the city shall issue the applicant a registration number. Prior to the issuance of an alarm user registration, the alarm coordinator may cause an inspection of the alarm system(s) if deemed necessary. (Ord. 760-01)
5.06.040 Term of registration.
All registrations shall expire annually at the end of each calendar year. (Ord. 760-01)
5.06.050 Failure to register alarm system.
It shall be unlawful for any alarm user required to register an alarm system (or renew their alarm registration) to fail to register an alarm system or fail or refuse to amend a registration application within 10 days after any of the information required becomes outdated or inaccurate. Failure to comply with this provision of this chapter shall be a civil infraction and subject the alarm user to a $150.00 fine (if no emergency response to that location has occurred). If an emergency response occurs and it is determined a location has an unregistered alarm, the fine shall be $300.00. (Ord. 760-01)
5.06.060 Fire alarm system – Maintenance and testing requirements.
Fire alarms shall be the responsibility of the fire department and not subject to this chapter. (Ord. 760-01)
5.06.070 Alarm system deactivation requirements.
It shall be unlawful for any alarm user to cause or permit an alarm system to sound in excess of 15 minutes without shutting off except for fire or medical alert alarm systems. It shall be unlawful for the registered owner of any vehicle upon or within which an alarm system is located to permit, allow or cause said alarm system to sound in excess of 10 minutes without shutting off. Failure to comply with this provision of this chapter shall subject the alarm user to a $150.00 fine. (Ord. 760-01)
5.06.080 Automatic telephone alarm requirements.
No alarm user shall install or cause to be installed or maintained any automatic telephone alarm connected to the city phone system unless having first obtained permission from the alarm coordinator. Such permission shall include instructions as to what city telephones have been designated and will accept automatic telephone alarms. Any automatic telephone alarm, except those authorized by the alarm coordinator, shall be removed by the owner thereof within 90 days following the effective date of this chapter. Automatic telephone alarms not so removed shall constitute a misdemeanor offense under city ordinance and be subject to fine of up to $1,000 and up to 90 days in jail. (Ord. 760-01)
5.06.090 Digital alarm communicator system.
Any person who causes to be installed a digital alarm communicator system for the purpose of transmission of alarm signals to a private alarm monitoring agency shall be responsible for ensuring the registration has been made and all fees paid prior to the system being utilized. (Ord. 760-01)
5.06.100 Alarm system tests.
Tests of alarm systems may be made at reasonable times and for a reasonable duration, but only after notifying the Sultan police department. Any other tests may be deemed a false alarm. (Ord. 760-01)
5.06.110 False alarms – Additional charges – Registration and alarm permit revocations.
A. Commencing 30 days from the date the security alarm system is installed and placed in service at the premises, if the Sultan police department responds to more than three false alarms in a calendar year, the alarm user shall pay the city $50.00 for the fourth to the tenth false alarm and $100.00 for each alarm thereafter.
B. The alarm coordinator shall notify the alarm user of each instance wherein a false alarm was recorded, and in the case of the third recorded false alarm in any one calendar year, shall further notify the registrant that additional false alarms will result in the imposition of charges as set forth herein. False alarm notification beyond the initial three shall be by notice of infraction (NOI) issued by the officer responding to a responsible person at the alarm location or the person who resides/does business at the location where the alarm occurred.
C. Failure to pay any fine or registration fee within 15 days of the date due shall constitute grounds for immediate revocation of the alarm permit and further responses will be deemed a violation under this section. (Ord. 760-01)
Chapter 5.08
BOWLING ALLEYS, POOL HALLS, AND GAMING ROOMSSections:
5.08.010 Unlawful acts.
5.08.020 Violation – Penalty.
5.08.010 Unlawful acts.
It is unlawful for any person, firm, or corporation conducting, operating, owning, maintaining, or in charge of, any billiard hall, bowling alley, pool hall, cardroom, gaming table or device, or similar room or place, within the city of Sultan, Washington, or any agent, servant or employee of any such person, firm, or corporation, to keep any billiard hall, bowling alley, pool hall, cardroom, or any similar place or room open for business, or to permit any person other than an owner, agent or employee to remain therein or be therein, at an earlier hour than 5:00 a.m. of any weekday, or between the hours of 1:00 a.m. and 5:00 a.m. of any Sunday. (Ord. 96 § 1, 1917)
5.08.020 Violation – Penalty.
Any person violating any provision of this chapter shall be fined in any sum not exceeding $100.00. (Ord. 96 § 2, 1917)
Chapter 5.12
DANCING AND LIVE MUSICSections:
5.12.010 Purpose.
5.12.020 License or permit – Required.
5.12.030 License or permit – Exemptions.
5.12.040 License or permit – Application – Contents.
5.12.050 License or permit – Application – Investigation.
5.12.060 License or permit – Terms and fees.
5.12.070 License or permit – Suspension or revocation.
5.12.080 Violation – Penalty.
5.12.010 Purpose.
The purpose of this chapter is to provide better control and policing of places where dancing and live music are conducted. (Ord. 349 § 1, 1976)
5.12.020 License or permit – Required.
It is unlawful for any establishment, business, organization or group of persons to have dancing or live music at any place in the city of Sultan without having first obtained a license or permit therefor as required in this chapter. (Ord. 349 § 2, 1976)
5.12.030 License or permit – Exemptions.
A. All schools and churches are specifically exempt from this chapter and need not obtain a license for dancing or to have live music.
B. Any establishment, business, organization or group of persons may request of the Sultan city council an exemption from this chapter.
C. The Sultan city council need not grant any exemption not specifically provided for in this chapter, but may at its complete discretion grant any establishment, business, organization or group of persons an exemption from this chapter. (Ord. 349 § 3, 1976)
5.12.040 License or permit – Application – Contents.
Applications for such license or permit shall be made on forms provided by the city clerk/treasurer providing for the name and address of the establishment, business, organization or group of persons, name of owner, name of manager, phone number of each, dates and times when dancing or live music will be anticipated and such other information as the clerk/treasurer, city marshal or fire chief recommends and incorporates into said application. (Ord. 349 § 4, 1976)
5.12.050 License or permit – Application – Investigation.
It shall be the duty of the city marshal to make or cause to be made an investigation into the character of each applicant, or the manager or owner thereof, and report the results of such investigation to the Sultan city council. (Ord. 349 § 5, 1976)
5.12.060 License or permit – Terms and fees.
A. For single occurrence events where dancing or live music is anticipated, a permit shall be obtained from the city clerk/treasurer after the completion of the application mentioned in SMC 5.12.040, approval by the Sultan city council and the payment of $25.00.
B. The permit shall be good for 24 hours from the time the dancing or live music is anticipated to begin.
C. For all other than single occurrence events, a license shall be obtained from the city clerk/treasurer after the completion of the application mentioned in SMC 5.12.040, approval of the Sultan city council and the payment of $100.00.
D. A license shall be good for one year from the date of issuance.
E. Licenses shall not be prorated. (Ord. 349 § 6, 1976)
5.12.070 License or permit – Suspension or revocation.
A. At any time that any establishment, business, organization or group of persons having been licensed, shall operate in a manner which in the judgment of the city council is inconsistent with the best interests and welfare of the community, or upon the recommendation of the city marshal, for good cause shown, the council shall revoke or suspend such license or permit without notice for such period of time as they may deem appropriate.
B. In the event of a suspension or revocation of any license or permit, no part of the fee shall be refunded. (Ord. 349 § 7, 1976)
5.12.080 Violation – Penalty.
A violation of this chapter shall be a misdemeanor and punished accordingly. (Ord. 349 § 8, 1976)
Chapter 5.14
SIDEWALK VENDING*(Expired)
*Code reviser’s note: Ord. 824-03 added Chapter 5.14 SMC and expired on October 15, 2004.
Chapter 5.16
TAXICABSSections:
Article I. Drivers’ Licenses
5.16.010 Required.
5.16.020 Applicant requirements.
5.16.030 Application requirements.
5.16.040 City council action on applications.
5.16.050 Term – Fee.
5.16.060 Suspension or revocation – Hearing.
Article II. Vehicle License
5.16.070 Required.
5.16.080 Insurance required for issuance.
5.16.090 Application requirements – Limiting number of vehicles.
5.16.100 Fee.
5.16.110 Condition of vehicles – Inspection requirements.
5.16.120 Violation – Penalty.
Article I. Drivers’ Licenses
5.16.010 Required.
It is declared to be essential to the public interests that no person shall be authorized or permitted to operate a taxicab within the corporate limits of the city of Sultan, unless such person is the holder of a valid taxicab license issued by the city of Sultan. (Ord. 298 § 1(a), 1968)
5.16.020 Applicant requirements.
Such a license shall be issued only to persons of the age of at least 25 years, who are experienced, able and careful motor vehicle drivers, and are of good moral character and reputation. (Ord. 298 § 1(b), 1968)
5.16.030 Application requirements.
A. Applicants for such a license shall sign an application therefor in the office of the city clerk/treasurer, and shall deposit therewith the sum of $15.00, to be applied on the license fee, if issued.
B. All such applications shall be referred, first, to the city marshal, who shall require the photograph and fingerprints of such applicant to be taken, and shall make an investigation to determine the qualifications of the applicant for such a license. (Ord. 298 § 1(c), 1968)
5.16.040 City council action on applications.
A. The city marshal shall, within a reasonable time after receiving such application, return the same to the city council with his written recommendations, either approving or rejecting the same.
B. If the application is not approved, the reason, or reasons for such disapproval shall be set forth in writing and delivered to the city council for its consideration at its next regular meeting. (Ord. 298 § 1(d), 1968)
5.16.050 Term – Fee.
A. All licenses so issued shall expire on the thirty-first day of December in the year in which the license is issued.
B. The annual license fee shall be the sum of $15.00, payable in advance, and in the event such application is rejected, the deposit made at the time of filing the application shall be retained by the city of Sultan to cover the expenses of investigation. (Ord. 298 § 1(e), 1968)
5.16.060 Suspension or revocation – Hearing.
A. If at any time the city marshal finds that any person holding such a license has been convicted of a violation of any federal or state criminal law, or any ordinance of the city of Sultan indicating that such licensee is no longer of good moral character and reputation, or a careful and experienced driver, the city marshal shall forthwith make a written report of his findings to the city council, and shall make recommendations as to the suspension or revocation of such license.
B. The city council shall, before acting thereon, set a date for hearing upon the matter, and notify the licensee, in writing, of such date of hearing, and of the contents of such report, at least 10 days in advance thereof.
C. Such license may be suspended or revoked for such time and on such terms as shall be imposed by majority vote of the members of the council present at such hearing. (Ord. 298 § 1(f), 1968)
Article II. Vehicle License
5.16.070 Required.
No taxicab shall be operated for calls originating within the corporate limits of the city of Sultan unless the owner thereof has first secured a taxicab license from the city and filed with the city clerk/treasurer his proposed rates and charges, and posted a copy thereof in a conspicuous place within said taxicab, the same to have been first approved by the city council. (Ord. 298 § 2(a), 1968)
5.16.080 Insurance required for issuance.
No such license shall be issued for any taxicab until proof has been filed with the city clerk/treasurer that the owner thereof carried public liability and property damage insurance thereon in amounts of $60,000 and $5,000, respectively. (Ord. 298 § 2(b), 1968)
5.16.090 Application requirements – Limiting number of vehicles.
A. Application shall be made in writing for such a license to the city clerk/treasurer, giving the full name and address of the owner thereof; the passenger-carrying capacity and type of such vehicle.
B. The city council reserves the right to limit the number of taxicab vehicles to be operated within the city of Sultan to such number as it may find appropriate to serve the needs of its residents. (Ord. 298 § 2(c), 1968)
5.16.100 Fee.
The annual license fee for each taxicab vehicle shall be prorated when purchased after March 1st of any year. (Ord. 298 § 2(d), 1968)
5.16.110 Condition of vehicles – Inspection requirements.
A. All taxicabs so licensed shall be kept in good mechanical and sanitary condition, and shall be subject to inspection at all times under the direction of the city marshal of the city of Sultan.
B. Failure to comply with any of his orders in connection with such inspection shall constitute cause for suspension or revocation of the license of such vehicle. (Ord. 298 § 2(e), 1968)
5.16.120 Violation – Penalty.
Any person convicted of a violation of any section or subsection of this chapter shall be guilty of a misdemeanor and punished by a fine not to exceed $100.00 or imprisonment in the city jail for a period not to exceed 30 days, or by both such fine and imprisonment, in addition to the provisions contained in this chapter for suspension or revocation of licenses issued under the provisions of this chapter. (Ord. 298 § 3, 1968)
Chapter 5.18
GARAGE SALESSections:
5.18.010 Definitions.
5.18.020 Conditions.
5.18.030 Compliance.
5.18.010 Definitions.
For the purposes of this chapter, the following terms, phrases, words and their derivations shall have the meanings given herein. When not inconsistent with the context, words used in the present tense include the future, words in the plural number include the singular number, and words in the singular number the plural number. The word “shall” is always mandatory and not merely directory.
A. “Garage sale” means and includes all general sales, open to the public, conducted from or on a residential premises in any residential zone, as defined by the comprehensive plan, for the purpose of disposing of personal property including, but not limited to, all sales entitled “garage,” “lawn,” “yard,” “attic,” “porch,” “room,” “backyard,” “patio,” “flea market” or “rummage” sale. This definition shall not include a situation where no more than five specific items are held out for sale and all advertisement of such sale specifically names those items to be sold.
B. “Personal property” means property which is owned, utilized and maintained by an individual or members of his or her residence and acquired in the normal course of living in or maintaining a residence. It does not include merchandise which was purchased for resale or obtained on consignment. (Ord. 479, 1986)
5.18.020 Conditions.
A. No residential premises shall have more than two such sales per year, and no such sale shall continue for more than six days within a 15-day period.
B. Signs advertising such sales shall not be attached to any public structures, signs or traffic control devices, nor to any utility poles. All such signs shall be removed 24 hours after the sale is completed. (Ord. 479, 1986)
5.18.030 Compliance.
A garage sale complying with the conditions set forth in this chapter shall be considered as being an allowable accessory use to all residential land uses. A garage sale violating one or more of the above conditions shall be considered as being a commercial use, and will be disallowed unless it complies with all requirements affecting commercial uses. (Ord. 479, 1986)
Chapter 5.24
GAMBLING ACTIVITIESSections:
5.24.010 Definitions.
5.24.020 Levied – Rate.
5.24.030 Remittance schedule.
5.24.040 Administration and collection.
5.24.050 Form of payment.
5.24.060 Delinquency.
5.24.070 Registration.
5.24.080 Registration after interruption.
5.24.090 Records – Inspection.
5.24.100 Refund or audit.
5.24.110 Failure to file return.
5.24.120 Other taxes unimpaired.
5.24.130 Debt status of tax.
5.24.140 Expiration of right of recovery.
5.24.150 Enforcement.
5.24.160 Violation – Penalty.
5.24.010 Definitions.
For the purpose of this chapter, the words and terms shall have the same meaning each has under Chapter 218, Laws of 1973, 1st Ex. Sess. and Chapter 9.46 RCW, each as amended, and under the rules of the Washington State Gambling Commission, Chapter 230 WAC, unless otherwise specifically provided or as the context in which they are used clearly indicates that they be given some other meaning. (Ord. 531, 1991)
5.24.020 Levied – Rate.
There is levied upon all persons, associations and organizations conducting or operating within the city any of the activities listed below a tax on the following amounts to be paid to the city:
A. 1. Any punchboards or pull tabs, in the amount of three percent of the net gambling receipts (as defined in WAC 230-02-120) directly from the operation of the punchboards or pull tabs themselves; said rate to be in effect from April 1, 1991 to March 31, 1992.
2. Effective April 1, 1992, the tax levied will increase to four percent of the net gambling receipts (as defined in WAC 230-02-120); said rate to be in effect from April 1, 1992 to March 31, 1993.
3. Effective April 1, 1993, the tax levied will increase to five percent of the net gambling receipts (as defined in WAC 230-02-120); said rate to remain in effect until changed by ordinance.
B. 1. Social card games and/or any other gambling activity: these activities shall be taxed at the rate of one percent on the net gambling receipts therefrom; provided, further, that the tax shall apply solely to those social card games and/or other gambling activity, including fundraising events conducted, held or operated as a “commercial stimulant” as defined in this chapter. Specifically, such tax shall apply only to such activities conducted in a “public cardroom” as defined in WAC 230-02-410. Said rate to be in effect from April 1, 1991 to March 31, 1992.
2. Effective April 1, 1992, the tax levied will increase to three percent of the net gambling receipts (as defined in WAC 230-02-120); said rate to remain in effect from April 1, 1992 to March 31, 1993.
3. Effective April 1, 1993, the tax levied will increase to five percent of the net gambling receipts (as defined in WAC 230-02-120); said rate to remain in effect until changed by ordinance.
C. The taxes described in this chapter shall not apply to bona fide charitable organizations as defined in RCW 19.09.020, and/or Section 501(c)(3) of the Internal Revenue Code. (Ord. 531, 1991)
5.24.030 Remittance schedule.
The taxes imposed under this chapter shall be due and payable in quarterly installments, and remittance therefor shall be made on or before the fifteenth day of the month next succeeding the end of the monthly period in which the tax accrued. The taxpayer shall on or before the fifteenth day of the month make out a return on such forms and setting forth such information as the clerk/treasurer may require showing the amount of the tax for which he is liable for the preceding monthly period, sign and transmit the same to the clerk/treasurer together with a remittance for such amount, provided:
A. Whenever any person, association or organization taxable under this chapter conducting or operating a taxable activity on a regular basis terminates the business, sells out or otherwise disposes of its business, any tax due under this chapter shall become due and payable and such taxpayer shall within 10 days thereafter make a return and pay the tax due;
B. Whenever it appears to the clerk/treasurer that the collection of taxes from any person, association or organization may be in jeopardy, the clerk/treasurer, after not less than 10 days’ notice to the taxpayer, is authorized to require that the taxpayer remit taxes and returns at such shorter intervals than monthly, as the clerk/treasurer deems appropriate under the circumstances. (Ord. 531, 1991)
5.24.040 Administration and collection.
Administration and collection of the various taxes imposed by this chapter shall be the responsibility of the clerk/treasurer. The taxpayer shall be required to swear and affirm by signature that the information given in the return is true, accurate and complete under penalty of perjury. The clerk/treasurer is authorized but not required to mail to the taxpayer forms for returns. Failure of the taxpayer to receive such a form shall not excuse the taxpayer from making the return and timely paying all taxes due. The clerk/treasurer shall make forms available to the public in reasonable numbers in the clerk/treasurer’s office during regular business hours. Along with the tax remittance and return form for each month ending a calendar quarter year, each taxpayer shall submit to the clerk/treasurer a copy of his quarterly report to the Washington State Gambling Commission required by Chapter 230-08 WAC as amended as of or after the effective date of the ordinance codified in this chapter. (Ord. 531, 1991)
5.24.050 Form of payment.
Taxes payable under this chapter shall be remitted to the clerk/treasurer, on or before the time required, by bank draft, certified check, cashier’s check, personal check, money order or in cash. If payment is made by a draft or check, the tax shall not be deemed paid until the draft or check is accepted in the usual course of business, nor shall the acceptance of any sum by the clerk/treasurer be an acquittance or discharge of the tax unless the amount paid is the full amount due. The return and copy of the quarterly report to the Washington State Gambling Commission shall be filed in the office of the clerk/treasurer after notation of that office upon the return of the amount actually received. (Ord. 531, 1991)
5.24.060 Delinquency.
A. If full payment of any tax or fee due under this chapter is not received by the clerk/treasurer on or before the date due, there shall be added to the amount due a penalty fee as follows:
1. One through 10 days late, five percent of tax due;
2. Eleven through 20 days late, 10 percent of tax due;
3. Twenty-one through 30 days late, 15 percent of tax due;
4. Thirty-one through 60 days late, 20 percent of tax due.
B. In no event shall the penalty amount be less than $25.00. In addition to this penalty, the clerk/treasurer shall charge the taxpayer interest of one and one-half percent of all taxes and fees due for each 30-day period or portion thereof that the amounts are past due. Failure to make payment in full of all tax amounts and penalties within 60 days following the day the tax amount initially became due is both a civil and a criminal violation of this section. (Ord. 531, 1991)
5.24.070 Registration.
In order that the city may identify those persons that are subject to taxation under this chapter, each person, association or organization shall file with the clerk/treasurer a sworn declaration of intent to conduct an activity taxable under this chapter upon a form to be prescribed by the clerk/treasurer together with a copy of the license issued therefor by the Washington State Gambling Commission. The filing shall be made not later than 15 days prior to conducting or operating the taxable activity. No fee shall be charged for such filing which is not for the purpose of regulation of this activity but for the purpose of administration of this taxing chapter only. Failure to timely file shall not excuse any person, association, or organization from tax liability. (Ord. 531, 1991)
5.24.080 Registration after interruption.
A new declaration of intent to conduct or operate any of the activities taxable under this chapter shall be required prior to the recommencement of the activity following the expiration, suspension or revocation of any license previously issued by the Washington State Gambling Commission in the same manner as prescribed in SMC 5.24.070. (Ord. 531, 1991)
5.24.090 Records – Inspection.
Each person, association or organization engaging in an activity taxable under this chapter shall maintain records respecting that activity which truly, completely and accurately disclose all information necessary to determine the taxpayer’s tax liability under this chapter during each base tax period. Such records shall be kept and maintained for a period of not less than three years. In addition, all information and items required by the Washington State Gambling Commission under Chapter 230-08 WAC and the United States Internal Revenue Service respecting taxation shall be kept and maintained for the period required by those agencies. All books, records and other items required to be kept and maintained under this section shall be subject to and immediately made available for inspection and audit during normal business hours, without notice, at the place where such records are kept, on demand by the city council, the city attorney, or the clerk/treasurer, or their designees for the purpose of enforcing the provisions of this taxing chapter. Failure of a taxpayer to keep books and records as required by this section shall be a bar to contesting the assessment of taxes as estimated by the clerk/treasurer. Where a taxpayer does not keep all of the books, records or items required to be kept or maintained under this section in this jurisdiction so that the above-stated officials or their designees may examine them conveniently, the taxpayer shall either:
A. Produce all of the required books, records or items within the jurisdiction for such inspection for five days following a request of the above officials that he do so; or
B. Bear the actual cost of inspection by the above officials or their designees at the location where such books, records or items are located; provided that a taxpayer choosing to bear these costs shall pay in advance to the above-stated officials or their designees the estimated costs thereof, including but not limited to, round-trip fare by the most rapid means, lodging, meals and incidental expenses. The actual amount due or to be refunded for expenses shall be determined following the examination of the records. (Ord. 531, 1991)
5.24.100 Refund or audit.
If, upon application by a taxpayer for a refund or for an audit of his records or upon any examination of the returns or records of any taxpayer, it is determined by the clerk/treasurer that within three years immediately preceding receipt by the clerk/treasurer of the application by the taxpayer for a refund or an audit, in the absence of such an application within the three years immediately preceding the commencement by the clerk/treasurer of such examination:
A. A tax or other fee has been paid in excess of that properly due, the total excess paid over all amounts due to the city within such period of three years shall be credited to the taxpayer’s account or shall be refunded to the taxpayer at the taxpayer’s option. No refund or credit shall be allowed with respect to the clerk/treasurer for more than three years before the date of such application for examination.
B. A tax or other fee has been paid which is less than that properly due or no tax or other fee has been paid, the clerk/treasurer shall mail a statement by certified mail to the taxpayer showing the balance due including the tax amount or the penalty, assessments and fees, and it shall be a separate additional violation of this chapter if a taxpayer fails to make payment in full within 10 calendar days of such mailing. (Ord. 531, 1991)
5.24.110 Failure to file return.
If any taxpayer fails, neglects or refuses to make and file his return as and when required under this chapter, the clerk/treasurer is authorized to determine the amount of tax payable together with any penalty and/or interest assessed under the provisions of this chapter and by certified mail to notify such taxpayer of the tax penalty and/or interest and shall become immediately due and payable. (Ord. 531, 1991)
5.24.120 Other taxes unimpaired.
The tax levied in this chapter shall be additional to any license fee or tax imposed or levied under any law or any other ordinance of the city except as otherwise expressly provided in this chapter. (Ord. 531, 1991)
5.24.130 Debt status of tax.
Any tax due and unpaid under this chapter and all penalties or fees shall constitute a debt to the city, a legal subdivision of the state of Washington, and may be collected by court proceedings the same as any other debt in like amount, which shall be in addition to all other existing remedies. (Ord. 531, 1991)
5.24.140 Expiration of right of recovery.
The right of recovery by the city from the taxpayer for any tax provided under this chapter shall be outlawed after the expiration of three calendar years from the date the tax became due. The right of recovery against the city because of overpayment of tax by any taxpayer shall be outlawed after the expiration of three calendar years from the date such payment was made. (Ord. 531, 1991)
5.24.150 Enforcement.
The city council shall have the power and it shall be their duty from time to time to adopt, publish and enforce rules and regulations not inconsistent with this chapter or with superior law for the purposes of carrying out the provisions of this chapter, and it is unlawful to violate or fail to comply with any such rule or regulation. (Ord. 531, 1991)
5.24.160 Violation – Penalty.
Any person violating or failing to comply with any of the provisions of this chapter or any unlawful rule or regulation adopted by the clerk/treasurer pursuant thereto, and upon conviction thereof, shall be punished by a fine in any sum not to exceed $500.00 or by imprisonment for a term not exceeding 90 days, or by both such fine and imprisonment. Any taxpayer who engages in or carries on any gambling activities subject to a tax under this chapter without having complied with the provisions of this chapter is guilty of a violation of this chapter for each day in which the gambling activity is carried on. (Ord. 531, 1991)
Chapter 5.28
CATV SYSTEMSSections:
5.28.010 Definitions.
5.28.020 Terms of franchise.
5.28.030 Hearing.
5.28.040 Acceptance.
5.28.050 Police powers.