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City of Richland, WA
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Municipal Code
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Title 5 Licensing and Taxation
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Title 5
Licensing and Taxation
Chapter 5.04
BUSINESS, PROFESSIONS, AND OCCUPATIONS
§ 5.04.010
Purpose.
§ 5.04.020
Severability.
§ 5.04.030
Definitions.
§ 5.04.040
Business defined.
§ 5.04.050
City defined.
§ 5.04.060
City council defined.
§ 5.04.070
City license officer defined.
§ 5.04.080
City manager defined.
§ 5.04.090
Employee defined.
§ 5.04.095
Engaging in business defined.
§ 5.04.100
License defined.
§ 5.04.105
License year.
§ 5.04.110
Person defined.
§ 5.04.120
Premises defined.
§ 5.04.125
State defined.
§ 5.04.130
Occupations subject to tax and amounts.
§ 5.04.140
Determination of number of employees – Part-time employees.
§ 5.04.150
Determination of number of employees – Alternative method.
§ 5.04.160
Determination of number of employees – Employees working outside the city.
§ 5.04.162
Determination of number of employees – New businesses.
§ 5.04.170
Compliance required.
§ 5.04.175
Unlawful business not authorized.
§ 5.04.180
One act constitutes doing business.
§ 5.04.190
Agents responsible for obtaining license.
§ 5.04.200
Separate license for branch establishments.
§ 5.04.220
Joint license.
§ 5.04.230
No license required for mere delivery.
§ 5.04.240
No license required for certain salesmen.
§ 5.04.243
Trade shows, business promotions – Special licenses.
§ 5.04.244
Commercial kennel license fee.
§ 5.04.245
Exemptions.
§ 5.04.250
Temporary special permits to nonprofit enterprise.
§ 5.04.260
Application for special permit.
§ 5.04.270
Special permittees must conform.
§ 5.04.280
City license officer – Powers and duties.
§ 5.04.290
Information confidential.
§ 5.04.300
Qualifications of applicants.
§ 5.04.310
Procedure for issuance of license –Formal application required.
§ 5.04.320
Issuance of receipts.
§ 5.04.330
Renewal license procedure.
§ 5.04.340
Duplicate license procedure.
§ 5.04.350
Nonapproval of license – Refund of fees.
§ 5.04.360
Nonapproval of license – Applicant not to engage in business.
§ 5.04.370
Determination of city license fee – Fee established.
§ 5.04.380
Tax and license period.
§ 5.04.385
Utilization of business license fee revenues.
§ 5.04.386
Organizations qualified to use business license reserves.
§ 5.04.388
Commercial facade improvement program.
§ 5.04.400
Rebate of fee – General prohibition.
§ 5.04.410
Rebate of fee collected in error.
§ 5.04.430
Contents of license.
§ 5.04.440
General obligations of licensee.
§ 5.04.450
Display of license.
§ 5.04.460
Inoperative licenses, special permits.
§ 5.04.470
Unlawful possession.
§ 5.04.475
Change of business structure.
§ 5.04.480
Change of location – Notice.
§ 5.04.490
Where applicant fails to keep records.
§ 5.04.500
Investigations.
§ 5.04.510
Order to comply – Issuance.
§ 5.04.520
Order to comply – Notice.
§ 5.04.530
Period for compliance.
§ 5.04.540
Hearing.
§ 5.04.550
Modifying authority of license officer.
§ 5.04.560
Suspension or revocation.
§ 5.04.570
Right of appeal.
§ 5.04.580
Hearing.
§ 5.04.590
Effect of decision.
§ 5.04.600
Liability of violator.
§ 5.04.605
Late payment.
§ 5.04.610
Violations – Penalties.
Chapter 5.12
SOLICITING AND CANVASSING
§ 5.12.010
Purpose.
§ 5.12.020
Solicitor or canvasser defined.
§ 5.12.030
License required.
§ 5.12.040
Application for license – Filed with finance director or designee.
§ 5.12.050
Application for license – Contents.
§ 5.12.060
Investigation – Character and business responsibility.
§ 5.12.080
Licenses – Fees.
§ 5.12.110
Revocation of license.
§ 5.12.120
Appeal.
§ 5.12.130
Orders.
§ 5.12.140
License to be carried.
§ 5.12.150
Exclusions.
§ 5.12.160
License – Additional.
§ 5.12.170
Violations – Penalties.
§ 5.12.180
Severability.
Chapter 5.13
ITINERANT MERCHANTS
§ 5.13.010
Definition.
§ 5.13.020
License required.
§ 5.13.030
License fee.
§ 5.13.040
Applications.
§ 5.13.050
Regulations.
§ 5.13.060
Insurance.
§ 5.13.070
Exemptions.
§ 5.13.080
Revocation, suspension and penalties.
Chapter 5.14
SIDEWALK USE LICENSE
§ 5.14.010
Definitions.
§ 5.14.020
License required.
§ 5.14.030
Application.
§ 5.14.040
Uses allowed.
§ 5.14.050
Terms and conditions.
§ 5.14.060
Liquor.
§ 5.14.070
Review and appeal process.
§ 5.14.080
Return of sidewalk to original condition.
§ 5.14.090
Release of liability, surety and insurance.
§ 5.14.100
Sidewalk condition.
§ 5.14.110
Vested rights not created.
§ 5.14.120
Compensation.
§ 5.14.130
Design and placement standards.
Chapter 5.15
TEENAGE DANCE HALLS AND ROLLERSKATING RINKS
Chapter 5.16
ADMISSION TAXES
§ 5.16.010
Definitions.
§ 5.16.020
Tax levied.
§ 5.16.030
Exemptions – Generally.
§ 5.16.040
Exemption – Schools.
§ 5.16.050
Cover charge – Payment for refreshments.
§ 5.16.080
Price to show on ticket.
§ 5.16.090
Collection of tax.
§ 5.16.100
Remittance of tax collected.
§ 5.16.110
Tax returns.
§ 5.16.120
Temporary or transitory events – Returns.
§ 5.16.130
Examination of books and records.
§ 5.16.140
Delinquent payments – Penalty.
§ 5.16.150
Director to adopt rules and regulations.
§ 5.16.160
Violations – Penalties.
§ 5.16.170
Severability.
§ 5.16.180
Ordinance repealed – Savings clause.
Chapter 5.20
UTILITY OCCUPATION TAX
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§ 5.20.010
Exercise of power to license for revenue.
§ 5.20.020
Definitions.
§ 5.20.030
Occupation license required.
§ 5.20.040
Occupation subject to tax – Gas system – Amount.
§ 5.20.050
Occupations subject to tax – Telecommunications companies – Amount.
§ 5.20.055
Allocation of income – Cellular telephone service.
§ 5.20.060
Occupation subject to tax – Water systems – Amount.
§ 5.20.070
Occupation subject to tax – Sewer system – Amount.
§ 5.20.075
Occupation subject to tax – Stormwater system – Account.
§ 5.20.080
Occupation subject to tax – Refuse removal – Amount.
§ 5.20.090
Occupation subject to tax – Television cable – Amount.
§ 5.20.100
Occupation subject to tax – Electrical utilities – Amount.
§ 5.20.105
Occupation subject to tax – Ambulance utility – Amount.
§ 5.20.110
City of Richland subject to tax.
§ 5.20.130
Application or return for license.
§ 5.20.140
Payment of tax.
§ 5.20.150
Books and records to be kept – Returns confidential.
§ 5.20.160
Violations – Penalties.
§ 5.20.170
Severability.
§ 5.20.180
Ordinances repealed – Savings clause.
Chapter 5.21
ADULT USE ESTABLISHMENT LICENSE AND REGULATION
§ 5.21.010
Definition of terms.
§ 5.21.020
License required.
§ 5.21.030
Application for business license.
§ 5.21.040
Business license investigation.
§ 5.21.050
Issuance of business license.
§ 5.21.060
Denial of business license.
§ 5.21.070
Application for manager and entertainer license.
§ 5.21.080
Issuance of temporary manager and entertainer license.
§ 5.21.090
Issuance of annual manager and entertainer license.
§ 5.21.100
Denial of annual manager and entertainer license.
§ 5.21.110
Suspension or revocation of license.
§ 5.21.120
Expiration and renewal of license.
§ 5.21.130
Administrative appeal for denial, suspension or revocation of license.
§ 5.21.140
Judicial appeal for denial, suspension or revocation of license.
§ 5.21.150
Immediate suspension of license.
§ 5.21.160
Licensing fees.
§ 5.21.170
Transfer of license.
§ 5.21.180
General regulation of adult use establishment.
§ 5.21.190
Regulation of live adult entertainment establishment.
§ 5.21.200
Regulation of adult panoram theaters.
§ 5.21.210
Regulation of adult motion picture theaters.
§ 5.21.220
Penalty.
§ 5.21.230
Severability.
Chapter 5.22
TAXICAB AND TRANSPORTATION NETWORK COMPANIES
§ 5.22.005
Purpose.
§ 5.22.010
Applicability.
§ 5.22.020
Definitions.
§ 5.22.030
Taxicab company and transportation network company special license – Fees.
§ 5.22.040
Taxicab and TNC driver requirements.
§ 5.22.050
Vehicle requirements.
§ 5.22.060
Insurance requirements.
§ 5.22.070
Operational requirements.
§ 5.22.080
Registered agent required.
§ 5.22.090
Audit.
§ 5.22.100
Revocation, suspension and penalties.
§ 5.22.110
Enforcement.
Chapter 5.25
SALES OR USE TAX
§ 5.25.010
Imposition of sales or use tax.
§ 5.25.015
Imposition of additional sales or use tax.
§ 5.25.020
Rate of tax imposed.
§ 5.25.025
Rate of additional tax imposed.
§ 5.25.030
Administration and collection of tax.
§ 5.25.035
Administration and collection of additional tax.
§ 5.25.040
Consent to inspection of records.
§ 5.25.045
Effective date of the additional tax provided in RMC § 5.25.015.
§ 5.25.050
Brokered natural gas use tax.
Chapter 5.30
PUBLIC MASSAGE PARLORS AND PUBLIC BATHHOUSES
§ 5.30.010
Statement of purpose.
§ 5.30.020
License for business required – Public massage parlor – Public bathhouse.
§ 5.30.025
License required – Manager.
§ 5.30.030
License required – Massage therapist – Attendant.
§ 5.30.040
Definitions.
§ 5.30.050
Exemptions.
§ 5.30.060
Fees.
§ 5.30.070
Application for issuance and renewal of license for business – Public massage parlor – Public bathhouse.
§ 5.30.080
Issuance and renewal of license for business – Public massage parlor – Public bathhouse.
§ 5.30.090
Suspension or revocation of license for business – Public massage parlor – Public bathhouse.
§ 5.30.100
Condition of premises.
§ 5.30.110
Unlawful to admit certain persons.
§ 5.30.120
Business hours.
§ 5.30.130
Unlawful to advertise without license.
§ 5.30.140
Application for or renewal of license – Manager – Massage therapist – Attendant.
§ 5.30.150
Issuance and renewal of license – Manager – Massage therapist – Attendant.
§ 5.30.155
Standards of conduct/operation.
§ 5.30.160
License suspension, revocation or refusal to renew – Grounds.
§ 5.30.165
Appeal of application denial or license suspension.
§ 5.30.170
Expiration of licenses.
§ 5.30.180
Liquor.
§ 5.30.185
Unlawful conduct.
§ 5.30.190
Violations – Penalties.
§ 5.30.200
Severability.
Chapter 5.35
LODGING TAX
§ 5.35.010
Imposition of special excise tax.
§ 5.35.020
Definitions.
§ 5.35.030
Administration and collection of tax.
§ 5.35.040
Establishment of special fund – Purpose.
§ 5.35.050
Violations – Penalties.
§ 5.35.060
Effect of partial invalidity.
§ 5.35.070
Effective date of tax.
Chapter 5.36
SPECIAL LODGING ASSESSMENT
§ 5.36.010
Authorization of special lodging assessment.
§ 5.36.020
Classification of lodging business.
§ 5.36.030
Uses of special lodging assessment.
§ 5.36.040
Termination of assessment.
§ 5.36.050
Special lodging assessment fund.
Chapter 5.40
LEASEHOLD EXCISE TAX
§ 5.40.010
Created – Collection and remittance.
§ 5.40.020
Rate.
§ 5.40.030
Administration – Generally.
§ 5.40.040
Exemptions.
§ 5.40.050
Inspection of city records.
§ 5.40.060
Administration – Contract with state.
§ 5.40.070
Noncompliance – Penalty.
Chapter 5.45
EXCISE TAX ON REAL ESTATE SALES
§ 5.45.010
Imposition of real estate excise tax.
§ 5.45.020
Rate of tax.
§ 5.45.025
Additional real estate tax.
§ 5.45.030
County to collect payment.
§ 5.45.040
Tax is obligation of the seller.
§ 5.45.050
Tax lien on real property.
§ 5.45.060
Duties of county treasurer.
§ 5.45.070
Payment due.
§ 5.45.080
Refunds.
§ 5.45.090
Use of proceeds.
§ 5.45.100
State law adopted by reference.
Chapter 5.50
STREET UTILITY CHARGES
§ 5.50.010
Definitions.
§ 5.50.020
Creation of street – Utility – Authority.
§ 5.50.030
Governing body and management of street utility.
§ 5.50.040
Ownership of street facilities.
§ 5.50.050
System of charges.
§ 5.50.060
Credit against utility charges.
§ 5.50.070
Billing and collection.
§ 5.50.080
Use of street utility funds.
§ 5.50.090
Use of other proceeds by street utility.
§ 5.50.100
Violations – Penalties – Lien – Enforcement.
§ 5.50.110
Severability.
§ 5.50.120
Expiration.
Chapter 5.51
TRANSPORTATION BENEFIT DISTRICT
§ 5.51.010
Purpose.
§ 5.51.020
Formation of a transportation benefit district.
§ 5.51.030
Transportation benefit district boundaries.
§ 5.51.040
Transportation benefit district governing board.
§ 5.51.050
Powers of the transportation benefit district.
§ 5.51.060
Transportation improvements funded.
§ 5.51.070
Dissolution of district.
§ 5.51.080
Liberal construction.
§ 5.51.090
Severability.
Chapter 5.55
APPEAL PROCEDURE
§ 5.55.010
Administrative appeal.
§ 5.55.020
Judicial review.
§ 5.55.030
Underpayment of tax, interest, or penalty – Interest.
§ 5.55.040
Time in which assessment may be made.