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City of Port Orchard, WA chevron_right chevron_right Municipal Code chevron_right Title 5 Business Licenses, Taxation and Regulations

Title 5 Business Licenses, Taxation and Regulations

Chapter 5.04 ELECTRIC LIGHT BUSINESS AND OCCUPATION TAX
§ 5.04.010 Exercise of revenue license power.
§ 5.04.020 Definitions.
§ 5.04.030 Occupation license required.
§ 5.04.040 License period.
§ 5.04.050 Payment of tax.
§ 5.04.060 Levy of tax.
§ 5.04.070 Exceptions and deductions.
§ 5.04.080 Application or return for license.
§ 5.04.090 Sale or transfer of business.
§ 5.04.100 Income records – Returns.
§ 5.04.110 Investigation of returns.
§ 5.04.120 Over or under payment of tax.
§ 5.04.130 Failure to pay tax – Liability.
§ 5.04.140 Appeals to city council.
§ 5.04.150 Finance director to make rules.
§ 5.04.160 Licenses posted – Nontransferable.
§ 5.04.170 False returns, etc.
Chapter 5.08 TELEPHONE BUSINESS AND OCCUPATION TAX
§ 5.08.010 Power of city.
§ 5.08.020 Application and issuance of license.
§ 5.08.030 Levy of tax.
§ 5.08.035 Definitions.
§ 5.08.040 Deductions.
§ 5.08.050 Payment periods.
§ 5.08.060 Records kept.
§ 5.08.070 Failure to pay utility tax – Penalty.
§ 5.08.080 Credits to taxpayer.
§ 5.08.090 Wiring regulations.
§ 5.08.100 Excavations on streets.
§ 5.08.110 Restoration of streets.
§ 5.08.120 Tree trimming.
§ 5.08.130 Rearrangement of aerial cables.
§ 5.08.140 Street improvements – Moving telephone apparatus.
§ 5.08.150 Noncompliance – Penalty.
§ 5.08.160 Power of clerk to make rules and regulations.
§ 5.08.170 Validity.
Chapter 5.12 BUSINESS LICENSES
§ 5.12.010 Definitions.
§ 5.12.020 Requirements.
§ 5.12.030 Exemptions.
§ 5.12.040 Display of license – Transferability.
§ 5.12.050 Disclaimer of city liability – Indemnification.
§ 5.12.060 Prohibited use.
§ 5.12.070 General qualifications of licensees.
§ 5.12.080 Application procedure.
§ 5.12.090 Renewal.
§ 5.12.100 Licenses for businesses located outside city limits.
§ 5.12.110 License approval or denial.
§ 5.12.120 Suspension or revocation procedure.
§ 5.12.130 Exercise of power.
§ 5.12.140 Inspections – Right of entry.
§ 5.12.150 Notice and order.
§ 5.12.160 Civil penalty.
§ 5.12.170 Criminal penalties.
§ 5.12.180 Additional relief.
Chapter 5.20 CABARETS
§ 5.20.010 Definitions.
§ 5.20.020 License required.
§ 5.20.030 License – Application – Issuance.
§ 5.20.040 License – Fees.
§ 5.20.050 License – Term.
§ 5.20.060 License – Nontransferable – Posting.
§ 5.20.070 License – Refusal, cancellation or revocation.
§ 5.20.080 License subject to State Liquor Control Board rules.
§ 5.20.090 Exemptions.
§ 5.20.100 Violation – Penalty.
§ 5.20.110 Construction of chapter.
Chapter 5.22 ADMISSIONS TAX
§ 5.22.010 Levied.
§ 5.22.020 Jurisdiction.
§ 5.22.030 Definitions.
§ 5.22.040 Imposition and use.
§ 5.22.050 Exemptions.
§ 5.22.060 Accounting for admission.
§ 5.22.070 Collection and payment.
§ 5.22.080 Penalty for late payment.
§ 5.22.090 Registration required.
§ 5.22.100 Successor to business.
§ 5.22.110 Recordkeeping.
§ 5.22.120 Rules and regulations adopted by finance director.
§ 5.22.130 Violation – Penalty.
Chapter 5.24 JUKEBOXES
Chapter 5.28 GAMBLING
§ 5.28.010 Title.
§ 5.28.020 Definitions.
§ 5.28.025 House-banked social card games prohibited.
§ 5.28.030 Tax rates.
§ 5.28.040 Exemption from taxation.
§ 5.28.050 Quarterly tax payments – Exemptions.
§ 5.28.060 Administration and collection.
§ 5.28.070 Method of payment.
§ 5.28.080 Failure to make remittance.
§ 5.28.090 Notice of intent to engage in gambling activity.
§ 5.28.100 Records required.
§ 5.28.110 Overpayment or underpayment of tax.
§ 5.28.120 Failure to make return.
§ 5.28.130 Taxes, penalties and fees as debts.
§ 5.28.140 Violation – Penalties.
Chapter 5.32 CIRCUSES AND CARNIVALS
§ 5.32.010 License required.
§ 5.32.020 Carnival defined.
§ 5.32.030 Circus defined.
§ 5.32.040 License fee for carnival.
§ 5.32.050 License fee for circus.
§ 5.32.060 Application for license and information required.
§ 5.32.070 Providing for policing.
§ 5.32.080 Granting and denying license.
§ 5.32.090 Exercise of power.
§ 5.32.100 Penalty for violation.
Chapter 5.36 JUNK DEALERS
§ 5.36.010 Junk defined.
§ 5.36.020 Record of transactions to be kept.
§ 5.36.030 Purchase from minors.
§ 5.36.040 Holding period for item purchased.
§ 5.36.050 Inspection of premises.
§ 5.36.060 Employer liable for servant's act.
§ 5.36.070 Revocation of license.
Chapter 5.40 PAWNBROKERS
§ 5.40.010 Definitions.
§ 5.40.020 Pawnbroker's license required.
§ 5.40.030 Fixed place of business required.
§ 5.40.040 Exemption.
§ 5.40.050 Application for license.
§ 5.40.060 Criteria for denial, nonrenewal, suspension or revocation of license.
§ 5.40.070 Request for hearing.
§ 5.40.080 Transfer of license upon transfer of business.
§ 5.40.090 Duty to record information.
§ 5.40.100 Transcript of pawnbroker's record.
§ 5.40.110 Duties upon notification that property is reported stolen.
§ 5.40.120 Retention of property by pawnbrokers – Inspection.
§ 5.40.130 Pawnbrokers – Sale of pledged property limited – Written document required for transactions.
§ 5.40.140 Interest rates of goods held.
§ 5.40.150 Operation at night.
§ 5.40.160 Ammunition sales or storage.
§ 5.40.170 Prohibited acts – Penalty.
Chapter 5.44 PEDDLERS AND HAWKERS
§ 5.44.010 Peddler defined.
§ 5.44.020 Hawker defined.
§ 5.44.030 License required to peddle or hawk.
§ 5.44.040 Peddler's license fee.
§ 5.44.050 Hawker's license fee.
§ 5.44.060 Issuance of peddler's license.
§ 5.44.070 Issuance of hawker's license.
§ 5.44.080 Receipts for license shown upon demand.
Chapter 5.48 SOUND AMPLIFYING EQUIPMENT
§ 5.48.010 Loudspeakers on streets.
§ 5.48.020 License for vehicle with loudspeaker.
§ 5.48.030 Time restrictions for operation.
Chapter 5.52 BILLBOARDS AND HANDBILLS
Chapter 5.56 TAXICABS
§ 5.56.010 Supervisory duties of officials.
§ 5.56.020 Taxicab owner and for-hire vehicle owner responsibilities.
§ 5.56.030 Vehicle permit required –Application.
§ 5.56.040 Mechanical requirements of vehicle.
§ 5.56.050 Vehicle permit.
§ 5.56.060 Name of owner displayed on vehicle.
§ 5.56.070 Vehicle permit fee.
§ 5.56.080 Maintenance of vehicles – Inspection.
§ 5.56.090 Driver's license required – Qualifications of drivers.
§ 5.56.100 For-hire driver-passenger relations standards.
§ 5.56.110 Photographs of driver applicant.
§ 5.56.120 Issuance of driver's license.
§ 5.56.130 Renewal of driver's license.
§ 5.56.140 Driver's license fee – Nontransferability of license.
§ 5.56.150 Driver's license records kept by clerk.
§ 5.56.160 Driver to furnish receipt on demand.
§ 5.56.170 Penalty.
§ 5.56.180 Revocation or suspension of license – Procedure.
Chapter 5.60 FIREWORKS
§ 5.60.005 Definitions.
§ 5.60.010 Permit and state license required – Fee.
§ 5.60.015 Fireworks permits – Forms and deadlines.
§ 5.60.020 Conditions for sales of fireworks and public display – Permit issuance.
§ 5.60.030 Temporary stands.
§ 5.60.040 Number of licenses and stands limited.
§ 5.60.050 Exploding fireworks legal period designated.
§ 5.60.055 Prohibition due to extreme fire danger.
§ 5.60.060 Chapter supplementary to state law.
§ 5.60.070 Violations – Penalty.
§ 5.60.080 Enforcement.
Chapter 5.64 LIGHT FRANCHISE
§ 5.64.010 Definitions.
§ 5.64.020 Facilities within the franchise area.
§ 5.64.030 Noninterference of facilities.
§ 5.64.040 Relocation of facilities.
§ 5.64.050 Indemnification.
§ 5.64.060 Moving buildings within the franchise area.
§ 5.64.070 Default.
§ 5.64.080 Nonexclusive franchise.
§ 5.64.090 Franchise term.
§ 5.64.100 Assignment.
§ 5.64.110 Miscellaneous.
Chapter 5.68 NATURAL GAS FRANCHISE
§ 5.68.010 Definitions.
§ 5.68.020 Facilities within franchise area.
§ 5.68.030 Noninterference of facilities.
§ 5.68.040 Relocation of facilities.
§ 5.68.050 Indemnification.
§ 5.68.060 Insurance.
§ 5.68.070 Vacation or disposal of franchise area.
§ 5.68.080 Moving buildings within the franchise area.
§ 5.68.090 Default.
§ 5.68.100 Nonexclusive franchise.
§ 5.68.110 Franchise term.
§ 5.68.120 Gross earnings – Excise tax.
§ 5.68.130 Assignment.
§ 5.68.140 Acceptance.
§ 5.68.150 Survival.
§ 5.68.160 Notice.
§ 5.68.170 Severability.
§ 5.68.180 Miscellaneous.
§ 5.68.190 No third party beneficiary.
§ 5.68.200 Effective date.
§ 5.68.210 Cost of publication.
§ 5.68.220 Attorney's fees.
Chapter 5.72 CABLE TV FRANCHISE
Chapter 5.76 GARBAGE COLLECTION FRANCHISE
Chapter 5.78 GARBAGE UTILITY BUSINESS AND OCCUPATION TAX
§ 5.78.010 Levy of tax.
§ 5.78.020 Payment of tax.
§ 5.78.030 Solid waste defined.
Chapter 5.80 SALES OR USE TAX
§ 5.80.010 Imposition.
§ 5.80.020 Rate.
§ 5.80.030 Administration.
§ 5.80.040 Inspection of records.
§ 5.80.050 Failure or refusal to collect.
§ 5.80.070 Emergency.
Chapter 5.81 SPECIAL INITIATIVE PROCEDURE
§ 5.81.010 Ordinances subject to procedure.
§ 5.81.020 Filing of petition – Requirements.
§ 5.81.030 Filing of petition – Repeal of existing tax ordinance.
§ 5.81.040 Filing of petition – Signature requirements.
§ 5.81.050 Filing of petition – Insufficiency of signatures.
§ 5.81.060 Taxpayer's right of action.
§ 5.81.070 Procedure of election.
§ 5.81.080 Publication of ordinance.
§ 5.81.090 Ballots.
§ 5.81.100 Effective date of ordinances.
§ 5.81.110 Notation by clerk.
§ 5.81.120 Applicability of chapter.
Chapter 5.84 WATER, SEWER, STORM BUSINESS AND OCCUPATION TAX
§ 5.84.005 Power to license for revenue.
§ 5.84.008 Definitions.
§ 5.84.010 Rate – Payment – Purpose.
§ 5.84.015 Use and accountability of tax proceeds.
§ 5.84.020 Occupation license required.
§ 5.84.030 License period.
§ 5.84.040 Payment of tax.
§ 5.84.050 Exceptions and deductions.
§ 5.84.060 Application or return for license.
§ 5.84.070 Sale or transfer of business.
§ 5.84.080 Income records – Returns.
§ 5.84.090 Investigation of returns.
§ 5.84.100 Over or underpayment of tax.
§ 5.84.110 Failure to pay tax – Liability and penalties.
§ 5.84.120 Appeals to city council.
§ 5.84.130 Finance director to make rules.
§ 5.84.140 Licenses posted – Nontransferable.
§ 5.84.150 False returns, etc.
Chapter 5.88 LAND CLASSIFICATION FILING FEES
Chapter 5.92 AMUSEMENT GAMES
Chapter 5.94 SPECIAL EVENTS
§ 5.94.010 Purpose and intent.
§ 5.94.020 Definitions.
§ 5.94.030 Permit – Required.
§ 5.94.040 Application.
§ 5.94.050 Processing application.
§ 5.94.060 Standards of issuance.
§ 5.94.070 Revocation of permit.
§ 5.94.080 City assistance.
§ 5.94.090 Event signage.
§ 5.94.100 Notice of rejection.
§ 5.94.110 Appeal procedure.
§ 5.94.120 Violation – Penalty.
Chapter 5.96 TEMPORARY VENDORS
§ 5.96.010 Definitions.
§ 5.96.020 Vendor license.
§ 5.96.030 Exemptions.
§ 5.96.040 Vendor license – Requirements, duration, fees and renewal.
§ 5.96.050 License – Revocation.
§ 5.96.060 Insurance.
§ 5.96.070 Violation – Penalty.
Chapter 5.97 TOW COMPANIES
§ 5.97.010 Rules and regulations.
§ 5.97.020 Findings and purpose.
§ 5.97.030 Definitions.
§ 5.97.040 Selection process.
§ 5.97.050 Official tow services provider agreement – Minimum standards.
§ 5.97.060 Solicitation.
§ 5.97.070 No vested right.
§ 5.97.080 Compliance.
Chapter 5.99 HOME BUSINESSES
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