It shall be unlawful for any person to engage in business activities within the City, whether the person’s office or place of business is located within and/or outside City limits, including any person who engages in the business of renting or leasing real property in the City, without first obtaining a license pursuant to the provisions of this chapter. For purposes of this chapter, this license is referred to as an “annual business license.”
(Ord. 27297 § 1, 2004-11-23; Ord. 28394 Ex. A, 2016-11-22; Ord. 28538 Ex. C, 2018-11-06; Ord. 28593 Ex. A, 2019-07-02)
Pursuant to Section 6B.20.010, there is hereby imposed an annual business license fee based on anticipated annual gross income as shown in subsection E, with the following exceptions who shall pay an annual administrative fee as shown in Section D:
A. 
Any charitable organization that has been exempted from payment of taxes to the federal government under Section 501(c)(3) of the Internal Revenue Code.
B. 
When business is transacted at two or more locations by one person, each additional location.
C. 
Any business with anticipated annual gross income of less than $12,000. D.
D. 
Year
Annual Administrative Fee
2012 – 2023
$25
2024
$37
E. 
Year
Anticipated Annual Gross Income
Annual Fee
2012 – 2016
$12,000 or more
$90
2017 – 2022
Between $12,000 and $250,000
$110
2017 – 2022
More than $250,000
$250
2023
Between $12,000 and $250,000
$130
Between $250,001 and $1,000,000
$300
Between $1,000,001 and $5,000,000
$1,000
More than $5,000,000
$1,500
2024
Between $12,000 and $250,000
$190
Between $250,001 and $1,000,000
$435
Between $1,000,001 and $5,000,000
$1,500
More than $5,000,000
$2,000
(Ord. 27297 § 1, 2004-11-23; Ord. 27406 § 4, 2005-08-30; Ord. 28043 Ex. A, 2011-12-13; Ord. 28207 Ex. B, 2014-03-18; Ord. 28394 Ex. A, 2016-11-22; Ord. 28538 Ex. C, 2018-11-06; Subst. Ord. 28838 Ex. A, 2022-11-01; Ord. 28927 Ex. A, 2023-12-19; ratified and reconfirmed by Ord. 28949, 2024-01-16)
To the extent set forth in this section, the following persons and businesses shall be exempt from the license requirements as outlined in this chapter:
A. 
Any person or business who does not maintain a place of business within the City shall be exempt from the general business license requirements of this chapter when annual value of products, gross proceeds of sales, or gross income of the business in the City is equal to or less than indicated in the table below. The exemption does not apply to regulatory license requirements.
Year
Annual Threshold
2020-2025
$2,000
2026-2029
$4,000
1. 
The threshold amount will be adjusted every forty-eight months on January 1, 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 30 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 (forty-eight month) CPI increase using each 12-month period ending on June 30 of each prior year and rounded to the nearest $100.
However, if any of the annual CPI increases are more than five (5) percent, a five (5) percent increase will be used in computing the annual basis and if any of the annual CPI decreased during the forty-eight-month period, a zero (0) percent increase will be used in computing the annual basis.
B. 
A farmer, gardener, or other person selling, delivering, or peddling any fruits, vegetables, berries, eggs, or any farm produce or edibles raised, gathered, produced, or manufactured by such person as outlined in RCW 36.71.090.
C. 
An “Authority” as defined in RCW 35.82.210 as now or hereafter amended.
D. 
A federally charted credit union as defined in WAC 458-20-190.
E. 
A person that only sells and/or distributes liquor as defined in RCW 66.08.120 as now or may hereafter be amended.
F. 
A Tribal Member conducting business activity on their own Tribal Land.
G. 
Any person who conducts activity for a Tribal Member or Tribe on Tribal Land.
H. 
A person in which the City is prohibited from licensing under the Washington State Constitution or the Constitution of the United States or any other exemption outlined in a local, state, or federal regulation.
I. 
A person earning compensation for serving on a board, committee, or commission of a public agency.
(Ord. 27297 § 1, 2004-11-23; repealed by Ord. 28043, 2011-12-13; reenacted by Ord. 28538 Ex. C, 2018-11-06; Ord. 28927 Ex. A, 2023-12-19; ratified and reconfirmed by Ord. 28949, 2024-01-16; Ord. 29045 Ex. A, 2025-07-01; Subst. Ord. 29078, 2025-12-02)
A. 
The term of the license shall be January 1 through December 31 of each year.
B. 
The due date of the license shall be January 31, unless the due date is a Saturday, Sunday, or City or federal legal holiday, then the due date shall be the next succeeding day that is neither a Saturday, Sunday, or City or federal legal holiday.
C. 
Penalties shall be assessed on license fees pursuant to TMC § 6B.10.090. Administrative fees are not subject to penalties.
(Ord. 27297 § 1, 2004-11-23; Ord. 28207 Ex. B, 2014-03-18; Ord. 28538 Ex. C, 2018-11-06; Ord. 28927 Ex. A, 2023-12-19; ratified and reconfirmed by Ord. 28949, 2024-01-16)
The business license shall be personal and nontransferable. In case business is transacted at two or more separate places by one licensee, a separate license for each place at which business is transacted with the public shall be required. Each license shall be numbered, shall show the name and place of the licensee, such other information as the Director shall deem necessary, and shall at all times be conspicuously posted in the place of business for which it is issued. When a place of business of the licensee is changed, the licensee shall return the license to the Director, and a new license shall be issued for the new place of business, free of charge.
No person to whom a license has been issued pursuant this chapter shall suffer or allow any person for whom a separate license is required to operate under or display their license; nor shall such other person operate under or display such license.
(Ord. 27297 § 1, 2004-11-23; Ord. 28593 Ex. A, 2019-07-02)
With regard to unlicensed licensees, no assessment for additional fees and penalties may be made due by the Director more than four years after the close of the calendar year in which they were filed, except that the Director may issue an assessment:
A. 
Against a person who is not currently registered or has not filed a license as required by this title for fees due within the period commencing 10 years prior to the close of the calendar year in which the person registered with the City;
B. 
Against a person that has committed fraud or who misrepresented a material fact; or
C. 
Against a person that has executed a written waiver of such limitations.
(Ord. 27297 § 1, 2004-11-23; Ord. 28207 Ex. B, 2014-03-18; Ord. 28538 Ex. C, 2018-11-06)