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City of Kelso, WA chevron_right chevron_right Municipal Code chevron_right Title 5 Business Taxes, Licenses and Regulations

Title 5 Business Taxes, Licenses and Regulations

Chapter 5.02 ADMINISTRATIVE PROVISIONS FOR BUSINESS AND OCCUPATION TAXES
§ 5.02.010 Purpose.
§ 5.02.020 Application of chapter to other chapters of the KMC.
§ 5.02.030 Definitions.
§ 5.02.035 Definitions – References to Chapter 82.32 RCW.
§ 5.02.040 Registration/license requirements.
§ 5.02.045 Threshold with fee-free license/registration only.
§ 5.02.050 Business registration/license.
§ 5.02.060 License fee.
§ 5.02.070 Failure to obtain current business license – Penalty.
§ 5.02.080 Nontransferable – Term.
§ 5.02.090 Separate licenses and certificates required – When.
§ 5.02.100 Numbering.
§ 5.02.110 Change of location.
§ 5.02.120 Payment of taxes – When due and payable – Reporting periods – Monthly, quarterly, and annual returns – Threshold provisions or relief from filing requirements – Computing time periods – Failure to file returns.
§ 5.02.130 Payment methods – Mailing returns or remittances – Time extension – Deposits – Recording payments – Payment must accompany return – NSF checks.
§ 5.02.140 Records to be preserved – Examination – Estoppel to question assessment.
§ 5.02.150 Accounting methods.
§ 5.02.160 Public works contracts – Payment of fee and tax before final payment for work.
§ 5.02.170 Underpayment of tax, interest, or penalty – Interest.
§ 5.02.180 Time in which assessment may be made.
§ 5.02.190 Overpayment of tax, penalty, or interest – Credit or refund – Interest rate – Statute of limitations.
§ 5.02.200 Late payment – Disregard of written instructions – Evasion – Penalties.
§ 5.02.210 Cancellation of penalties.
§ 5.02.220 Taxpayer quitting business – Liability of successor.
§ 5.02.230 Administrative appeal.
§ 5.02.240 Judicial review.
§ 5.02.250 Director to make rules.
§ 5.02.260 Ancillary allocation authority of director.
§ 5.02.270 Mailing of notices.
§ 5.02.280 Tax declared additional.
§ 5.02.290 Public disclosure – Confidentiality – Information sharing.
§ 5.02.300 Tax constitutes debt.
§ 5.02.310 Unlawful actions – Violation – Penalties.
§ 5.02.320 Suspension or revocation of business registration [license].
§ 5.02.330 Closing agreement provisions.
§ 5.02.340 Charge-off of uncollectible taxes.
§ 5.02.350 Severability.
Chapter 5.03 BUSINESS AND OCCUPATION TAX
§ 5.03.010 Purpose.
§ 5.03.020 Exercise of revenue license power.
§ 5.03.030 Administrative provisions.
§ 5.03.040 Definitions.
§ 5.03.050 Agency – Sales and services by agent, consignee, bailee, factor or auctioneer.
§ 5.03.060 Imposition of the tax – Tax or fee levied.
§ 5.03.080 Multiple activities credit when activities take place in one or more cities with eligible gross receipt taxes.
§ 5.03.090 Deductions to prevent multiple taxation of manufacturing activities and prior to January 1, 2008, transactions involving more than one city with an eligible gross receipts tax.
§ 5.03.100 Assignment of gross income derived from intangibles.
§ 5.03.101 Allocation and apportionment of income when activities take place in more than one jurisdiction.
§ 5.03.102 Allocation and apportionment of printing and publishing income when activities take place in more than one jurisdiction.
§ 5.03.110 Exemptions.
§ 5.03.120 Deductions.
§ 5.03.130 Tax part of overhead.
§ 5.03.140 Severability clause.
Chapter 5.05 UTILITY TAX
§ 5.05.010 Purpose.
§ 5.05.020 Exercise of revenue license power.
§ 5.05.030 Administrative provisions.
§ 5.05.120 Imposition of the tax – Tax levied.
§ 5.05.130 Severability.
Chapter 5.06 PUBLIC MARKETS
§ 5.06.010 Public markets – Master license.
§ 5.06.020 Applications.
§ 5.06.030 Issuance of license.
§ 5.06.040 Master license – Revocation.
§ 5.06.050 Public market license – Other fees and taxes.
§ 5.06.060 Public market defined.
§ 5.06.070 Secondhand dealers.
§ 5.06.080 Violations.
Chapter 5.16 CABARETS
§ 5.16.010 Cabaret defined.
§ 5.16.020 Public dance license – Required – Fee.
§ 5.16.030 Application for licenses – Issuance – Posting.
§ 5.16.040 Licensing restrictions.
§ 5.16.050 License revocation.
§ 5.16.060 License fees – Proration.
§ 5.16.070 Adoption of rules and regulations.
§ 5.16.080 Hours of closing.
§ 5.16.090 Adult entertainment.
§ 5.16.120 Smoking prohibited.
§ 5.16.130 Licenses – Appeal.
§ 5.16.140 Right of entry for inspection.
§ 5.16.150 Violation – Penalty.
Chapter 5.20 PUBLIC DANCES AND DANCE HALLS
§ 5.20.010 Definitions.
§ 5.20.020 Dance or dance hall license – Required – Exceptions.
§ 5.20.030 License – Application requirements.
§ 5.20.040 License – Term and fee.
§ 5.20.050 License – Limited to licensee and location.
§ 5.20.060 License – Denial of application.
§ 5.20.070 Smoking prohibited.
§ 5.20.080 Hours of operation – Age restrictions – Penalty.
§ 5.20.090 Admission fees.
§ 5.20.100 Access – Peace officer – Director.
§ 5.20.110 License – Suspension or revocation – Grounds.
§ 5.20.120 Indemnification.
§ 5.20.125 Licenses – Appeal.
§ 5.20.130 Violations – Penalty.
Chapter 5.28 (RESERVED)
Chapter 5.32 GAMBLING
§ 5.32.010 Definitions.
§ 5.32.020 Activities authorized.
§ 5.32.030 Bingo, raffles and amusement games tax.
§ 5.32.040 Punchboard and pulltab tax.
§ 5.32.045 Tax imposed on card rooms.
§ 5.32.050 Tax – Administration and collection.
§ 5.32.060 Tax – Payable when.
§ 5.32.140 Violation – Penalty.
Chapter 5.42 SEXUALLY ORIENTED BUSINESSES
§ 5.42.010 Purpose and intent.
§ 5.42.020 Definitions.
§ 5.42.030 Sexually oriented businesses – Permitted when.
§ 5.42.040 Regulated uses.
§ 5.42.050 Sexually oriented business permit required.
§ 5.42.060 Investigation and application.
§ 5.42.070 Issuance of permit.
§ 5.42.080 Licenses required for sexually oriented businesses – Fees.
§ 5.42.090 License for managers and entertainers of adult cabarets required – Fee.
§ 5.42.100 Licenses for models and escorts – Required.
§ 5.42.110 Due date for license fees.
§ 5.42.120 Manager on premises.
§ 5.42.130 License nontransferable.
§ 5.42.140 License – Posting and display.
§ 5.42.150 Specifications – Adult cabarets.
§ 5.42.160 Standards of conduct and operation applicable to adult cabarets.
§ 5.42.170 Regulations applicable to adult arcades.
§ 5.42.180 Regulations applicable to video stores not qualifying as sexually oriented businesses.
§ 5.42.190 Exemptions.
§ 5.42.200 License to show name of business and place of business.
§ 5.42.210 Inspections.
§ 5.42.220 Hours of operation.
§ 5.42.230 Recordkeeping requirements.
§ 5.42.240 Procedure for appealing a license or permit denial.
§ 5.42.250 Suspension or revocation of license or permit – Procedures – Appeal.
§ 5.42.260 Suspension or revocation of license or permit – Duration.
§ 5.42.270 Applicability to currently operating businesses.
§ 5.42.280 Public nuisance – Injunctions.
§ 5.42.290 Violation – Penalty.
Chapter 5.52 SECONDHAND DEALERS
§ 5.52.010 State statutes adopted.
§ 5.52.020 Definitions.
§ 5.52.030 License – Required.
§ 5.52.040 License – Application and issuance.
§ 5.52.050 License denial, suspension or revocation.
§ 5.52.060 License – Fees – Surety bond requirements.
§ 5.52.070 Transaction record – Contents.
§ 5.52.080 Inspection of records and merchandise.
§ 5.52.090 Report of transactions to police.
§ 5.52.100 Property retention period.
§ 5.52.110 License – Revocation.
§ 5.52.115 Licenses – Appeal.
§ 5.52.120 Violation – Penalty.
Chapter 5.56 SOLICITORS
§ 5.56.010 Solicitor defined.
§ 5.56.020 License required.
§ 5.56.030 Certificate of registration.
§ 5.56.040 Application.
§ 5.56.050 Investigation – Issuance.
§ 5.56.060 Possession by solicitor.
§ 5.56.070 Revocation and appeal.
§ 5.56.080 Processing orders.
§ 5.56.090 Violation – Penalty.
§ 5.56.100 Exception.
Chapter 5.60 TAXICABS
§ 5.60.010 Purpose.
§ 5.60.020 Definitions.
§ 5.60.025 Administrative – General and enforcement.
§ 5.60.030 Business and taxicab license required.
§ 5.60.040 Minimum standards for operation of a taxicab.
§ 5.60.050 Prohibited acts – Penalties.
§ 5.60.180 License revocation and taxicab suspension procedures – Appeals.
§ 5.60.190 Violation – Penalty.
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