In construing the provisions of this chapter, unless otherwise specified or clearly apparent from the context, the definitions set forth in this section shall apply:
A. "Business"
means and includes all activities engaged in with the object of gain, benefit or advantage to the licensee, or to another person or class, directly or indirectly.
B. "Business license"
means a license, not including a regulatory license or temporary license, that the City requires all or most businesses to obtain to conduct business within the City.
D. Engaging in Business.
The phrase "engaging in business" means commencing, conducting or continuing in business and also includes the exercise of corporate or franchise powers, as well as the liquidating of a business when the liquidators thereof hold themselves out to the public as conducting such a business.
1.
This section 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" as defined herein. 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.
2.
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 sport organizations, chemists, psychologists, court reporters, dentists, doctors, detectives, laboratory operators, teachers, veterinarians.
l.
Meeting with customers or potential customers, even when no sales or orders are solicited at the meeting.
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.
3.
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 contract or subsequent contracts.
E. "Person"
means any individual, receiver, assignee, trustee in bankruptcy, trust, estate, firm, co-partnership, joint venture, club, company, joint stock company, business trust, corporation, association, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise, and includes the United States or any instrumentality thereof, provided a valid license fee may be levied upon or collected therefrom under the provisions of this chapter.
F. "Business Licensing Service" or "BLS"
mean the office within the Washington State Department of Revenue providing business licensing services to the City.
(Ord. 360 § 1, 1988; Ord. 799 § 1 (Exh. A), 2018; Ord. 815 § 1 (Exh. A), 2020)