For the purpose of this chapter the following terms, phrases, words and their derivations shall have the meanings given herein:
A. "Business"
includes all activities, occupations, pursuits or professions located and/or engaged in within the city with the object of gain, benefit or advantage to the licensee or another person or class, directly or indirectly, and shall include not-for-profit organizations. Each business location and each business name shall be deemed a separate business. The term "business" shall include the letting for rent or lease for residential occupancy four or more residential dwelling units within the city.
B. "Business Licensing Service"
means the office within the State Department of Revenue that administers the application and renewal of the Fife business licensing requirement.
C. "Employee"
means anyone employed by a person engaged in business within the city regardless of the amount of wage paid or the number of hours worked. It shall include the owner or owners of the business if they perform any work 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 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" 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, consultants, 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 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 director 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.
6.
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. "License officer"
is the city clerk of the city or his/her designee, who shall administer this code and is hereby authorized to adopt, publish and enforce, from time to time, such rules and regulations for the proper administration of this code as may be necessary. It shall be a violation of this code to fail to comply with any such rule or regulation lawfully promulgated hereunder.
F. "Licensee"
includes any person who is engaged in business or who is required to have or is granted a license under this title.
G. "Nonprofit"
means an exemption from federal taxation as evidenced by a letter from the Internal Revenue Service showing a current tax exempt status pursuant to the Internal Revenue Code section as most recently amended.
H. "Person" or "company,"
herein used interchangeably, means any individual, receiver, administrator, executor, assignee, trustee in bankruptcy, trust, estate, firm, co-partnership, joint venture, club, company, joint stock company, business trust, municipal corporation, political subdivision of the state of Washington, corporation, association, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise, and the United States or any instrumentality thereof.
I. "Premises"
means any location within the city in, at, or upon which a person engages in business.
J. "Residential dwelling unit"
means any structure or part of a structure which is used as a home, residence or sleeping place by one or more persons, including but not limited to single-family residences and units of multiplexes, apartment buildings and mobile homes and similar living accommodations.
(Ord. 1217 § 2, 1996; Ord. 1255 § 1, 1996; Ord. 1751 § 1 (Exh. A), 2011; Ord. 1784 § 1, 2012; Ord. 1880 § 1, 2014; Ord. 1991 § 1, 2018)