In construing the provisions of this chapter, except where otherwise declared, apparent or clearly appearing from the context of the passage or chapter, the following definitions shall be applied:
A. 
"Year"
means the calendar year from January 1st to and including the succeeding December 31st.
B. 
"Person"
means any individual, firm, partnership, company, corporation, association, receiver, assignee, trustee in bankruptcy, trust, society or any group of individuals acting as a unit.
C. 
"Business"
includes all activities, trades, pursuits or professions, except sales or deliveries exclusively to retail businesses, located and/or performed within the city with the object of gain, benefit or advantage to the taxpayer, including, but not limited to, retail sales of goods or services, construction activities, professional offices, corporate offices and the renting out of three or more premises within the city.
D. 
Engaging in Business.
1. 
The term "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.
2. 
This subsection D sets forth examples of activities that constitute engaging in business in the city, and establishes safe harbors for certain of those activities so that a person who meets the criteria may engage in de minimis business activities in the city without having to pay a business license fee. The activities listed in this section are illustrative only and are not intended to narrow the definition of "engaging in business" in subsection (D)(1) of this section. If an activity is not listed, whether it constitutes engaging in business in the city shall be determined by considering all the facts and circumstances and applicable law.
3. 
Without being all-inclusive, any one of the following activities conducted within the city by a person, or its employee, agent, representative, independent contractor, broker or another acting on its behalf, constitutes engaging in business and requires a person to register and obtain a business license:
a. 
Owning, renting, leasing, maintaining, or having the right to use, or using, tangible personal property, intangible personal property, or real property permanently or temporarily located in the city.
b. 
Owning, renting, leasing, using, or maintaining an office, place of business, or other establishment in the city.
c. 
Soliciting sales.
d. 
Making repairs or providing maintenance or service to real or tangible personal property, including warranty work and property maintenance.
e. 
Providing technical assistance or service, including quality control, product inspections, warranty work, or similar services, on or in connection with tangible personal property sold by the person or on its behalf.
f. 
Installing, constructing, or supervising installation or construction of real or tangible personal property.
g. 
Soliciting, negotiating, or approving franchise, license, or other similar agreements.
h. 
Collecting current or delinquent accounts.
i. 
Picking up and transporting tangible personal property, solid waste, construction debris, or excavated materials.
j. 
Providing disinfecting and pest control services, employment and labor pool services, home nursing care, janitorial services, appraising, landscape architectural services, security system services, surveying, and real estate services including the listing of homes and managing real property.
k. 
Rendering professional services such as those provided by accountants, architects, attorneys, auctioneers, consultants, engineers, professional athletes, barbers, baseball clubs and other sports organizations, chemists, psychologists, court reporters, dentists, doctors, detectives, laboratory operators, teachers, and veterinarians.
l. 
Meeting with customers or potential customers, even when no sales or orders are solicited at the meetings.
m. 
Training or recruiting agents, representatives, independent contractors, brokers or others, domiciled or operating on a job in the city, acting on its behalf, or for customers or potential customers.
n. 
Investigating, resolving, or otherwise assisting in resolving customer complaints.
o. 
In-store stocking or manipulating products or goods sold to and owned by a customer, regardless of where sale and delivery of the goods took place.
p. 
Delivering goods in vehicles owned, rented, leased, used, or maintained by the person or another acting on its behalf.
4. 
If a person, or its employee, agent, representative, independent contractor, broker or another acting on the person's behalf, engages in no other activities in or with the city but the following, it need not register and obtain a business license:
a. 
Meeting with suppliers of goods and services as a customer.
b. 
Meeting with government representatives in their official capacity, other than those performing contracting or purchasing functions.
c. 
Attending meetings, such as board meetings, retreats, seminars, and conferences, or other meetings, wherein the person does not provide training in connection with tangible personal property sold by the person or on its behalf. This provision does not apply to any board of directors member or attendee engaging in business such as a member of a board of directors who attends a board meeting.
d. 
Renting tangible or intangible property as a customer when the property is not used in the city.
e. 
Attending, but not participating in, a "trade show" or "multiple vendor events." Persons participating at a trade show shall review the city's trade show or multiple vendor event ordinances.
f. 
Conducting advertising through the mail.
g. 
Soliciting sales by phone from a location outside the city.
5. 
A seller located outside the city merely delivering goods into the city by means of common carrier is not required to register and obtain a business license; provided, that it engages in no other business activities in the city. Such activities do not include those in subsection (D)(4) of this section.
The city expressly intends that engaging in business include any activity sufficient to establish nexus for purposes of applying the license fee under the law and the Constitutions of the United States and the state of Washington. Nexus is presumed to continue as long as the taxpayer benefits from the activity that constituted the original nexus generating contact or subsequent contacts.
E. 
"Taxpayer"
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.
F. 
"City"
means the city of Roslyn, Washington.
G. 
"Permanent"
means any structure/building that is built on site and permanently affixed to the ground.
H. 
"Business Licensing Service" or "BLS"
means the office within the Washington State Department of Revenue providing business licensing services to the city.
(Ord. 526 § 1.1, 1976; Ord. 531 § 1, 1976; Ord. 879 § 2 1999; Ord. 898 § 2, 2000; Ord. 1081 § 1, 2011; Ord. 1152 § 1, 2018; Ord. 1183 § 1 (Exh. A), 2021)
A. 
It shall be unlawful for any person to engage in any business within the limits of the city without first procuring a license or paying a fee or tax. Any person engaging in or carrying on more than one such business, occupation, pursuit or privilege within the city shall make application for and procure a business license for each of the same.
1. 
All such city fees for licenses administered through the Business Licensing Service (BLS) must accompany the application or renewal filing for which they are due, and be paid upon the schedule established by the BLS.
2. 
All such city fees or taxes for licenses administered directly by the city only must be paid annually and all such licenses will be issued annually and be effective for one year or fraction thereof and expire on the thirty-first day of December of each year. This section shall not be interpreted to prohibit the city from issuance of or the collection of fees for special activities permits.
B. 
To the extent set forth in this section, the following persons and businesses shall be exempt from the registration, license and/or license fee requirements as outlined in this chapter:
1. 
Any person or business whose annual value of products, gross proceeds of sales, or gross income of the business in the city is equal to or less than $2,000 and who does not maintain a place of business within the city shall be exempt from the general business license requirements in this chapter. The exemption does not apply to regulatory license requirements or activities that require a specialized permit. Beginning January 1, 2026, the threshold amount shall be increased from $2,000 to $4,000. The threshold amount will then be adjusted every 48 months on January 1st, by an amount equal to the increase in the Consumer Price Index (“CPI”) for “West Urban, All Urban Consumers” (CPI-U) for each 12-month period ending on June 30th as published by the United States Department of Labor Bureau of Labor Statistics or successor agency. To calculate this adjustment, the current rate will be multiplied by one plus the cumulative four-year (48-month) CPI increase using each 12-month period ending on June 30th of each prior year, and round to the nearest $100.00. However, if any of the annual CPI increases are more than 5%, a 5% increase will be used in computing the annual basis and if any of the annual CPI decreased during the 48-month period, a 0% increase will be used in computing the annual basis.
2. 
Any nonprofit organization engaging in business within the city must obtain a business license as provided for in this chapter, unless otherwise exempted; provided, however, such nonprofit organization providing proof of a federal tax exemption under a provision of 26 USC Section 501(c) will be exempted from paying the city license fee therefor.
a. 
Bona fide religious organizations, such as are generally assumed to be tax exempt under 26 USC Section 501(c)(3), will be fully exempt from the general business license requirement of this chapter when performing their core religious services only.
b. 
A religious organization, as identified in subsection (B)(2)(a) of this section, engaging in business activities beyond their core religious services becomes fully liable for the general business license requirement of this chapter for such other business activities.
(Ord. 526 § 1.2, 1976; Ord. 531 § 1.2, 1976; Ord. 685 § 1, 1990; Ord. 865 § 2, 1998; Ord. 1152 § 2, 2018; Ord. 1183 § 1 (Exh. A), 2021; Ord. 1221, 9/9/2025)
Each person required to procure a license and pay a fee or tax under this article shall apply for such license with and pay such fee or tax either through the Business Licensing Service, or directly to the city clerk, as is respectively provided for in this chapter.
A. 
Applicants for a license administered through the Business Licensing Service (BLS) must comply with the filing schedule established by the BLS for such license. The application must include all information required for all licenses requested, the total fees due for all licenses, and the handling fee required by RCW 19.02.075.
B. 
Applicants for licenses administered directly by the city only must comply with the respective applicable filing schedule established by the city; generally during the period of the first day of January to and including the last day of February of every year, or immediately thereafter if commencing to operate after the first day of February and shall apply on such form as shall be provided by the city clerk.
1. 
Each applicant on such form shall give such information as the city clerk shall deem reasonably necessary to enable the city to administer and enforce this chapter, including the name of the business address, the type of business, the name of the owner or owners thereof or the major stockholders if a corporation.
2. 
Each holder of the license shall immediately notify the city clerk during the year of any change in said information provided to the city.
3. 
The clerk shall approve all business licenses in accordance with this chapter and submit a list of newly approved licenses to the city council.
(Ord. 526 § 1.3, 1976; Ord. 531 § 1.3, 1976; Ord. 548, 1979; Ord. 1081 § 2, 2011; Ord. 1183 § 1 (Exh. A), 2021)
The general business license issued through the Business Licensing Service (BLS) under applicable provisions of this article expires on the date established by the BLS, and must be renewed on or before that date to continue to engage in business in the city after that date.
A. 
Application for renewal of the general license is made through the BLS, and must include all information required to renew all licenses involved, the total fees due for all licenses, and the renewal application handling fee required by RCW 19.02.075.
B. 
The license term and respective city license fee amount may be prorated as needed to synchronize the license expiration with the expiration of the business account maintained by the BLS.
C. 
Failure to complete the license renewal by the expiration date will incur the late renewal penalty fee required by RCW 19.02.085, in addition to all other fees due.
D. 
Failure to complete the license renewal within 120 days after the expiration date will result in the cancellation of the license, and will require obtaining a new license as provided for in this article in order to continue to engage in business in the city. The city may require payment of all past due amounts prior to approval of the new license.
(Ord. 1183 § 1 (Exh. A), 2021)
Unless otherwise exempt from licensing fee requirements or unless a specific provision of this title applies to the licensing of a special, named, enumerated or specific business or activity, the annual license fee shall be based as to the number of employees as listed on the city's fee schedule as established and amended by resolution of the city council.
In the event any business is sold or otherwise transferred during the year, the new owner thereof shall immediately apply for a new business license as provided for in the respective sections and articles of this chapter.
(Ord. 526 § 1.5, 1976; Ord. 531 § 1.5, 1976; Ord. 752, 1993; Ord. 856, 1997; Ord. 881 § 1, 1999; Ord. 937 § 3, 2002; Ord. 1081 § 3, 2011; Ord. 1152 § 3, 2018; Ord. 1183 § 1 (Exh. A), 2021)
Except as expressly provided herein, this article covers and applies to any business of whatsoever nature located outside the city that engages in some business activity in the city. Any such business located outside the city so engaging in some business activity in the city shall also report such business to the state of Washington, Department of Revenue, in accordance with WAC 458-20-145 (Rule 145).
(Ord. 526 § 1.6, 1976; Ord. 531 § 1.6, 1976; Ord. 1081 § 4, 2011; Ord. 1152 § 4, 2018; Ord. 1183 § 1 (Exh. A), 2021)
Any business that seeks to film in the city for the purpose of subsequent public exhibition, whether such exhibition be in movie theaters, television, in exhibition halls or otherwise, shall complete an application directly with the city for a filming permit on forms prescribed by the city clerk, obtain city council approval of the permit, and pay a special permit fee as established by resolution of city council for each day of filming. The permit required by this section is separate from and in addition to the general business license issued under this chapter.
(Ord. 685 § 2, 1990; Ord. 723, 1992; Ord. 749, 1993; Ord. 992 § 1, 2006; Ord. 1183 § 1 (Exh. A), 2021)
A. 
A person who conducts a business from a site that is not permanent shall not be issued a business license unless the following conditions are met at the time the person applies for the business license:
1. 
The property on which the business shall be conducted is (a) private property, and (b) is located within the proper zone for said business;
2. 
The person shall produce written permission from the property owner to conduct his or her business on the property;
3. 
The person shall produce proof that his or her business is registered with the Washington Department of Revenue;
4. 
The person shall agree, in writing, to meet the setback requirements for permanent buildings; and
5. 
The design of the site has been approved by the city planner.
B. 
Additionally, at the time of licensing, and during the period of licensure, the provisions of RMC § 5.15.030, 5.15.050, 5.15.060, 5.15.070 and 5.15.080 shall apply to any business licensed and/or operating under this section.
C. 
A business license issued directly by the city under this section shall expire on December 31st of the year issued. Licenses issued through the Business Licensing Service (BLS) will expire on the date established by the BLS.
(Ord. 741, 1993; Ord. 745, 1993; Ord. 789 § 1, 1995; Ord. 1081 § 5, 2011; Ord. 1183 § 1 (Exh. A), 2021)