HomeMy WebLinkAbout16 bremerton0113_supp16SUPPLEMENT DIRECTIONS
BREMERTON MUNICIPAL CODE
Supplement No. 16 – January 2013
New, reprinted pages included with this supplement are listed by title and page number in the right-hand
column below. The left-hand column lists obsolete material which should be removed from the code. Follow
the instruction columns in sequence: remove and replace pages as necessary.
When completed, insert these directions in a convenient place near the front of the code book. For future
reference, the person making these changes may also date and initial this page.
This supplement includes all legislation passed up to and including Ordinance 5204, passed December 16,
2012.
The online version of the code is updated more frequently than the print version. Reference the disclaimer
on the following webpage to determine whether the online code is more current than the print version:
http://www.codepublishing.com/WA/bremerton/
Remove these pages Insert these pages
Title 1
1.06-1 – 1.06-2 .......................................... 1.06-1 – 1.06-2
Title 2
Table of Contents .................................. Table of Contents
2.03-1 ....................................................................... 2.03-1
2.16-1 ....................................................................... 2.16-1
2.19-1 ....................................................................... 2.19-1
2.30-1 ....................................................................... 2.30-1
2.34-1 .............................................................................. —
Title 3
3.48-1 – 3.48-19 ...................................... 3.48-1 – 3.48-20
3.86-5 – 3.86-8 ........................................ 3.86-5 – 3.86-10
Title 7
7.06-1 – 7.06-2 .......................................... 7.06-1 – 7.06-2
7.15-1 – 7.15-2 .......................................... 7.15-1 – 7.15-2
Title 9
Table of Contents .................................. Table of Contents
9.88-1 ....................................................................... 9.88-1
Title 9A
9A.12-1 – 9A.12-2 ............................... 9A.12-1 – 9A.12-2
Title 11
11.12-1 – 11.12-4 ............................... 11.12-1 – 11.12-4.1
Title 13
13.04-1 – 13.04-3 .................................. 13.04-1 – 13.04-3
Title 20
20.04-1 – 20.04-2 ............................... 20.04-1 – 20.04-2.1
20.04-7 – 20.04-9 .................................. 20.04-7 – 20.04-9
20.80-1 – 20.80-3 .................................. 20.80-1 – 20.80-3
(Revised 1/13)
Updated by: _______
Dated: ____________
Remove these pages Insert these pages
Tables
3 – 4 ........................................................................... 3 – 4
9 ....................................................................................... 9
Please call Code Publishing Company (206-527-6831) should questions
arise while removing and replacing supplement pages.
(Revised 1/13)
1.06-1 (Revised 1/13)
Chapter 1.06
PUBLIC RECORDS
Sections:
1.06.010 AUTHORITY AND PURPOSE.
1.06.020 PUBLIC RECORDS OFFICER.
1.06.030 SCOPE OF RULES
AUTHORIZED.
1.06.040 AUTHORITY TO AMEND
RULES.
1.06.050 AUTHORITY TO PUBLISH
RULES.
1.06.060 COSTS OF PROVIDING
PUBLIC RECORDS.
1.06.070 INTERPRETATION OF RULES.
1.06.080 REVIEW OF DENIAL OF
REQUEST.
1.06.090 OPT OUT OF INDEX OF
RECORDS.
1.06.110 RETURN OR TAX
INFORMATION.
1.06.010 AUTHORITY AND PURPOSE.
(a) The Washington State Public Records Act (the
Act) requires public agencies such as Bremerton to
make nonexempt "public records" available for inspec-
tion and copying in accordance with published rules.
The Act defines "public records" to include any "writing
containing information relating to the conduct of gov-
ernment or the performance of any governmental or pro-
prietary function prepared, owned, used, or retained" by
the agency.
(b) The City Clerk is hereby authorized to estab-
lish and publish Bremerton Public Records Act rules to
provide the public with full access to public records con-
sistent with the Act. (Ord. 5080 §1 (part), 2009: Ord.
4964 §1 (in part), 2006)
1.06.020 PUBLIC RECORDS OFFICER.
The City Clerk, or his or her designee, shall be the
Public Records Officer for the City and is authorized to
establish and implement policies and procedures for
responding to requests for public records. (Ord. 5080 §1
(part), 2009: Ord. 4964 §1 (in part), 2006)
1.06.030 SCOPE OF RULES AUTHORIZED.
As required by law or to the extent deemed neces-
sary or appropriate, the Bremerton Public Records Act
rules will contain:
(a) A description of Bremerton City services, the
Public Records Officer’s contact information, the hours
and location for inspection of public records and the
Public Records Officer’s responsibilities under the Pub-
lic Records Act;
(b) The procedure for making, responding to,
inspecting and copying records requests; protecting
records from damage or disorganization; preventing
excess interference with Bremerton’s other essential
functions; protecting the rights of others; providing
"fullest assistance" to requestors and timely action on
public records requests;
(c) For informational purposes, a list of laws in
addition to the Act that exempts or prohibits the disclo-
sure of public records held by Bremerton;
(d) Definitions as necessary or appropriate related
to the Act. (Ord. 5080 §1 (part), 2009: Ord. 4964 §1 (in
part), 2006)
1.06.040 AUTHORITY TO AMEND RULES.
The City Clerk shall have the authority to amend
the Bremerton Public Records Act rules as necessary or
appropriate to conform to laws or, as appropriate, to
enhance services to the public, protect privacy, and/or
increase efficiency in administering the Act to the fullest
extent permitted by law. (Ord. 5080 §1 (part), 2009:
Ord. 4964 §1 (in part), 2006)
1.06.050 AUTHORITY TO PUBLISH RULES.
The Public Records Officer shall make the Bremer-
ton Public Records Act rules readily available to the
public in electronic and paper mediums. (Ord. 5080 §1
(part), 2009: Ord. 4964 §1 (in part), 2006)
1.06.060 COSTS OF PROVIDING PUBLIC
RECORDS.
(a) Fees for Records. The fees for the costs of
duplication and production of copies, whether photo-
copying or other form of duplication, including, but not
limited to, electronic copies of records, shall be as estab-
lished in Chapter 3.01 BMC, Rate Table A. If the
requested record is an eight and one-half (8-1/2) by
fourteen (14) inch page or smaller, the first fifty (50)
pages responsive to a request are free of charge. In addi-
tion to these fees, each department may:
(1) Establish fees for records that do not fall
into one (1) of the categories set forth in Chapter 3.01
BMC, Rate Table A. The department’s fee schedule
shall be available for inspection upon request. (Ord.
5080 §1 (part), 2009: Ord. 4964 §1 (in part), 2006. For-
merly 1.06.090)
1.06.070 INTERPRETATION OF RULES.
The Act and the rules will be liberally construed
consistent with the Act’s intent and case law, including
in favor of disclosure as provided by law. (Ord. 5080 §1
(part), 2009: Ord. 4964 §1 (in part), 2006. Formerly
1.06.100)
(Revised 1/13)1.06-2
1.06.080 REVIEW OF DENIAL OF
REQUEST.
The Bremerton Public Records Act rules shall pro-
vide for obtaining internal administrative review of
denials, in whole or part, of public records requests.
(Ord. 5080 §1 (part), 2009)
1.06.090 OPT OUT OF INDEX OF
RECORDS.
(a) Findings.
(1) RCW 42.56.070 requires all cities and
public agencies to maintain and make available a current
index of all public records.
(2) RCW 42.56.070(4)(a) provides that if
maintaining such an index would be unduly burden-
some, or would interfere with agency operation, a City
need not maintain such an index but it must issue and
publish a formal order specifying the reasons why and
the extent to which compliance would be unduly bur-
densome.
(3) The City of Bremerton is comprised of
departments, their divisions and subdivisions, which
maintain separate databases and/or record-keeping sys-
tems for the indexing of records and information.
(4) Because the City has records which are
diverse, complex and stored in multiple locations and in
multiple computer systems and databases, it is unduly
burdensome, if not physically impossible, to maintain a
central index of records.
(5) The City of Bremerton will make avail-
able for inspection and/or copying all nonexempt public
records, including any indexes that are maintained by
the City pursuant to the Public Disclosure Act, Chapter
42.56 RCW.
(b) Order Regarding Public Records. Based upon
the findings set forth in subsection (a) of this section,
and pursuant to RCW 42.56.070(4)(a), the City Council
orders the following:
(1) The City of Bremerton is not required to
maintain a current index of public records due to find-
ings of the City Council that the requirement is unduly
burdensome and such a list is nearly impossible to create
and/or maintain; and
(2) Pursuant to Chapter 42.56 RCW, the City
of Bremerton shall make available for public inspection
and/or copying all public records and any indexes of
public records maintained by the City to the extent not
exempt from inspection and/or copying pursuant to
Chapter 42.56 RCW or other applicable law. (Ord. 5080
§1 (part), 2009: Ord. 4964 §1 (in part), 2006. Formerly
1.06.110)
1.06.110 RETURN OR TAX INFORMATION.
Business and occupation return and/or tax informa-
tion is confidential, privileged and subject to disclosure
in the manner provided by RCW 82.32.330. (Ord. 5193
§1, 2012)
(Revised 1/13)
Title 2
ADMINISTRATION AND PERSONNEL
Chapters:
2.01 ELECTED OFFICIALS - PERS
2.02 CITY COUNCIL
2.03 MAYOR
2.05 DEPARTMENTS AND DIRECTORS
2.06 OFFICE OF CITY ATTORNEY
2.09 DEPARTMENT OF FINANCIAL SERVICES
2.10 DEPARTMENT OF PUBLIC WORKS AND
UTILITIES
2.12 PLANNING COMMISSION
2.13 ADMINISTRATIVE HEARING EXAMINER
2.14 INVESTMENT COMMITTEE
2.15 DEPARTMENT OF COMMUNITY
DEVELOPMENT
2.16 FIRE DEPARTMENT
2.17 PARKS AND RECREATION DEPARTMENT
2.18 AUDIT COMMITTEE AND CITY AUDITOR
2.19 POLICE DEPARTMENT
2.20 BONDS FOR OFFICERS
2.26 EMERGENCY MANAGEMENT ORGANIZATION
2.28 EQUAL EMPLOYMENT OPPORTUNITY
PROGRAM
2.30 CIVIL SERVICE
2.32 ARTS COMMISSION
2.36 DESIGN REVIEW BOARD
2.38 LODGING TAX ADVISORY COMMITTEE
2.46 EMPLOYEE AWARD PROGRAM
2.48 EMPLOYEES IN MILITARY
2.50 MANAGEMENT AND PROFESSIONAL STAFF
COMPENSATION PROGRAM
2.62 BREMERTON MUNICIPAL COURT
2.74 TRAVEL AUTHORIZATION AND EXPENSE
REIMBURSEMENT
2.76 PROCUREMENT AND DISPOSAL CODE
2.78 REAL PROPERTY TRANSACTIONS
2.82 NAMING OF PARKS AND PUBLIC FACILITIES
2.88 DISABILITY ACTION COMMITTEE
2.90 INDEMNITY OF PERSONNEL
2.92 OFFICE OF RISK MANAGEMENT
2.96 CODE OF ETHICS
(Revised 1/13)
2.98 BREMERTON RESERVE OFFICER BOARD OF
TRUSTEES
2.100 PUBLIC ACCESS CITIZENS ADVISORY
COMMITTEE
2.03-1 (Revised 1/13)
Chapter 2.03
MAYOR
Sections:
2.03.010 COMPENSATION.
2.03.010 COMPENSATION.
Beginning January 1, 2014, the Mayor of the City
shall receive a base salary of one hundred seven thou-
sand dollars ($107,000) per year plus benefits, exclud-
ing annual cost of living increases, as provided to the
management and professional employees of the City
pursuant to Chapter 2.50 BMC. Any increase to the base
salary shall be by ordinance. (Ord. 5198 §1, 2012: Ord.
4864 §2, 2003)
2.16-1 (Revised 1/13)
Chapter 2.16
FIRE DEPARTMENT
Sections:
2.16.010 DEPARTMENT CREATED.
2.16.020 FIRE CHIEF - POSITION
CREATED AND
APPOINTMENT.
2.16.030 DUTIES.
2.16.010 DEPARTMENT CREATED.
There is hereby created the Fire Department for the
purposes of performing fire suppression, emergency
medical response, and fire prevention and inspection
services for the City. The department shall be super-
vised by the Fire Chief who shall serve as its director,
who shall have complete charge of all of the work of the
department, and who shall be responsible for hiring and
supervising employees of the department. (Ord. 4810,
Added, 09/14/2002)
2.16.020 FIRE CHIEF - POSITION
CREATED AND APPOINTMENT.
There is hereby created the position known as Fire
Chief. With the exception of the incumbent Fire Chief
occupying the position on the effective date of the ordi-
nance creating this exemption1, the position of Fire
Chief shall be exempt from and shall not be a classified
position under the City’s Civil Service System. The Fire
Chief shall be appointed by the Mayor, subject to con-
firmation by the City Council, on the basis of profes-
sional experience, education and demonstrated
knowledge of accepted practices relating to the duties of
the department. All appointees to the position of Fire
Chief are terminable at will by the Mayor except for the
incumbent Fire Chief, who shall be subject to the City’s
Civil Service rules and regulations relating to demotion
and termination. (Ord. 5190 §2, 2012: Ord. 4963 §1,
2006: Ord. 4810, Added, 09/14/2002)
2.16.030 DUTIES.
It shall be the duty of the Fire Chief to provide for
the operation and administration of fire suppression,
emergency medical services, and fire prevention and
inspection functions for the City. The Fire Chief shall
also serve as the Emergency Manager for the City. The
Fire Chief shall perform such other duties as the City
Council or Mayor may direct or as may be required by
law. (Ord. 4810, Added, 09/14/2002)
1 Code reviser’s note: Ordinance No. 5190, effective August 27,
2012, added this exemption.
2.19-1 (Revised 1/13)
Chapter 2.19
POLICE DEPARTMENT
Sections:
2.19.010 DEPARTMENT CREATED.
2.19.020 CHIEF OF POLICE - POSITION
CREATED AND
APPOINTMENT.
2.19.030 DUTIES.
2.19.010 DEPARTMENT CREATED.
There is hereby created the City Police Department.
The department shall be supervised by the Chief of
Police who shall serve as its director, who shall have
complete charge of all of the work of the department,
and who shall be responsible for hiring and supervising
employees of the department. (Ord. 4810, Added,
09/14/2002)
2.19.020 CHIEF OF POLICE - POSITION
CREATED AND APPOINTMENT.
There is hereby created the position known as Chief
of Police. With the exception of the incumbent Chief of
Police occupying the position on the effective date of
the ordinance creating this exemption1, the position of
Chief of Police shall be exempt from and shall not be a
classified position under the City’s Civil Service Sys-
tem. The Chief of Police shall be appointed by the
Mayor, subject to confirmation by the City Council, on
the basis of professional experience, education and
demonstrated knowledge of accepted practices relating
to the duties of the department. All appointees to the
position of Chief of Police are terminable at will by the
Mayor except for the incumbent Chief of Police who
shall be subject to the City’s Civil Service rules and reg-
ulations relating to demotion and termination. (Ord.
5190 §3, 2012: Ord. 4810, Added, 09/14/2002)
2.19.030 DUTIES.
The Chief of Police shall be the chief police officer
of the city responsible for maintaining the peace of the
city. The Chief of Police shall have the responsibility for
appointment, removal and suspension of employees of
the department subject to the city’s civil service rules
and regulations, the city’s personnel policies, and labor
agreements. The chief shall be responsible for the man-
agement of the police department and the administration
of the department’s budget as authorized and directed by
the City Council and the Mayor. The Chief of Police
shall perform such other duties as the City Council or
Mayor may direct or as may be required by law. (Ord.
4810, Added, 09/14/2002)
1 Code reviser’s note: Ordinance No. 5190, effective August 27,
2012, added this exemption.
2.30-1 (Revised 1/13)
Chapter 2.30
CIVIL SERVICE
Sections:
2.30.010 CIVIL SERVICE
COMMISSION.
2.30.020 EMPLOYEES INCLUDED IN
CIVIL SERVICE.
2.30.030 POSITION CREATED.
2.30.040 DUTIES OF THE CIVIL
SERVICE OFFICER.
2.30.010 CIVIL SERVICE COMMISSION.
There is created in Article VI (Sections 28 through
31) of the City Charter the City of Bremerton Civil Ser-
vice System. The creation of the Civil Service Commis-
sion is set forth in Section 28 and its rules and powers
are set forth in Section 29 of the Charter. (Ord. 5003 §3
(part), 2007)
2.30.020 EMPLOYEES INCLUDED IN CIVIL
SERVICE.
(a) Except as set forth in subsection (b) of this sec-
tion, all full time paid employees of the Police Depart-
ment and the Fire Department are included in and
covered by the City’s Civil Service System.
(b) With the exception of the incumbent Chief of
Police and Fire Chief on the effective date of the ordi-
nance creating this subsection1, the positions of Chief of
Police and Fire Chief shall be exempt from and shall not
be classified positions under the City’s Civil Service
System.
(c) As authorized pursuant to Section 31 of the
City Charter, all other employees of the City are exempt
from the City’s Civil Service System. (Ord. 5190 §1,
2012: Ord. 5003 §3 (part), 2007)
2.30.030 POSITION CREATED.
There is created, in Section 30 of the City Charter,
the position of Civil Service Officer. (Ord. 5003 §3
(part), 2007: Ord. 4177 §1, 1988. Formerly 2.30.010)
2.30.040 DUTIES OF THE CIVIL SERVICE
OFFICER.
The Civil Service Officer shall be responsible for
the following functions:
(a) Design and conduct employee selection proce-
dures for the Civil Service Commission.
(b) Maintain civil service records.
(c) Administer the City’s Equal Employment
Opportunity Plan for civil service employees.
(d) Provide for civil service employee classifica-
tion as required by the work force needs of the City.
(e) Coordinate hearings of appeals and other
requests for relief made to the Civil Service Commis-
sion.
(f) Conduct such investigations or perform such
other duties as may be directed by the Civil Service
Commission for the efficient administration of the Civil
Service System.
(g) Perform non-civil service duties as assigned.
(Ord. 5003 §3 (part), 2007: Ord. 4177 §1, 1988. For-
merly 2.30.020)
1 Code reviser’s note: Ordinance No. 5190, effective August 27,
2012, added this subsection.
3.48-1 (Revised 1/13)
Chapter 3.48
BUSINESS AND OCCUPATION TAXES
Sections:
3.48.020 EXERCISE OF REVENUE
LICENSE POWER.
3.48.025 BUSINESS LICENSE -
REQUIRED.
3.48.028 ADMINISTRATIVE
PROVISIONS.
3.48.030 DEFINITIONS.
3.48.040 AGENCY - SALES AND
SERVICES BY AGENT,
CONSIGNEE, BAILEE,
FACTOR OR AUCTIONEER.
3.48.050 IMPOSITION OF THE TAX -
TAX OR FEE LEVIED.
3.48.070 MULTIPLE ACTIVITIES
CREDIT WHEN ACTIVITIES
TAKE PLACE IN ONE (1) OR
MORE CITIES WITH
ELIGIBLE GROSS RECEIPT
TAXES.
3.48.075 DEDUCTIONS TO PREVENT
MULTIPLE TAXATION OF
MANUFACTURING
ACTIVITIES AND PRIOR TO
JANUARY 1, 2008,
TRANSACTIONS INVOLVING
MORE THAN ONE (1) CITY
WITH AN ELIGIBLE GROSS
RECEIPTS TAX.
3.48.076 ASSIGNMENT OF GROSS
INCOME DERIVED FROM
INTANGIBLES.
3.48.077 ALLOCATION AND
APPORTIONMENT OF
INCOME WHEN ACTIVITIES
TAKE PLACE IN MORE THAN
ONE (1) JURISDICTION.
3.48.078 ALLOCATION AND
APPORTIONMENT OF
PRINTING AND PUBLISHING
INCOME WHEN ACTIVITIES
TAKE PLACE IN MORE THAN
ONE (1) JURISDICTION.
3.48.090 EXEMPTIONS.
3.48.100 DEDUCTIONS.
3.48.120 TAX PART OF OVERHEAD.
3.48.125 RULES AND REGULATIONS.
3.48.130 SEVERABILITY CLAUSE.
3.48.020 EXERCISE OF REVENUE
LICENSE POWER.
The provisions of this chapter shall be deemed an
exercise of the power of the City to license and/or tax for
revenue. The provisions of this chapter are subject to
periodic statutory or administrative rule changes or judi-
cial interpretations of the ordinances or rules. The
responsibility rests with the licensee or taxpayer to
reconfirm tax computation procedures and remain in
compliance with the City code. (Ord. 5201 §2 (part),
2012: Ord. 5028 §1 (part), 2007: Ord. 4843, Added,
01/03/2003)
3.48.025 BUSINESS LICENSE - REQUIRED.
It is unlawful for any person to engage in business
in the City without having first obtained a business
license pursuant to Chapter 5.02 BMC. (Ord. 5201 §2
(part), 2012: Ord. 5028 §1 (part), 2007: Ord. 4843,
Added, 01/03/2003)
3.48.028 ADMINISTRATIVE PROVISIONS.
The provisions contained in Chapter 3.86 BMC
shall be fully applicable to the provisions of this chapter
except as expressly stated to the contrary herein. (Ord.
5201 §2 (part), 2012: Ord. 5028 §1 (part), 2007: Ord.
4843, Added, 01/03/2003)
3.48.030 DEFINITIONS.
In construing the provisions of this chapter, the follow-
ing definitions shall be applied. Words in the singular
number shall include the plural, and the plural shall
include the singular.
"Advance," "reimbursement."
(1) "Advance" means money or credits received
by a taxpayer from a customer or client with which the
taxpayer is to pay costs or fees on behalf of the customer
or client.
(2) "Reimbursement" means money or credits
received from a customer or client to repay the taxpayer
for money or credits expended by the taxpayer in pay-
ment of costs or fees of the customer or client.
"Agricultural product" means any product of plant
cultivation or animal husbandry including, but not lim-
ited to: a product of horticulture, grain cultivation, ver-
miculture, viticulture, or aquaculture as defined in RCW
15.85.020; plantation Christmas trees; turf; or any ani-
mal including but not limited to an animal that is a pri-
vate sector cultured aquatic product as defined in RCW
15.85.020, or a bird, or insect, or the substances
obtained from such an animal. "Agricultural product"
does not include animals intended to be pets.
"Artistic or cultural organization." As used in this chap-
ter:
(1) The term "artistic or cultural organization"
means an organization which is organized and operated
exclusively for the purpose of providing artistic or cul-
(Revised 1/13)3.48-2
tural exhibitions, presentations, or performances or cul-
tural or art education programs, as defined in subsection
(10) of this definition, for viewing or attendance by the
general public.
(2) The organization must be a not-for-profit cor-
poration under Chapter 24.03 RCW.
(3) The organization must be managed by a gov-
erning board of not less than eight (8) individuals none
of whom is a paid employee of the organization or by a
corporation sole under Chapter 24.12 RCW.
(4) No part of its income may be paid directly or
indirectly to its members, stockholders, officers, direc-
tors, or trustees except in the form of services rendered
by the corporation in accordance with its purposes and
bylaws.
(5) Salary or compensation paid to its officers and
executives must be only for actual services rendered,
and at levels comparable to the salary or compensation
of like positions within the State.
(6) Assets of the corporation must be irrevocably
dedicated to the activities for which the exemption is
granted and, on the liquidation, dissolution, or abandon-
ment by the corporation, may not inure directly or indi-
rectly to the benefit of any member or individual except
a nonprofit organization, association, or corporation
which also would be entitled to the exemption.
(7) The corporation must be duly licensed or certi-
fied when licensing or certification is required by law or
regulation.
(8) The amounts received that qualify for exemp-
tion must be used for the activities for which the exemp-
tion is granted.
(9) Services must be available regardless of race,
color, national origin, ancestry, religion, age, sex, mari-
tal status, sexual orientation, Vietnam or disabled vet-
eran status, or the presence of any mental or physical
disability.
(10)The term "artistic or cultural exhibitions, pre-
sentations, or performances or cultural or art education
programs" is limited to:
(a) An exhibition or presentation of works of
art or objects of cultural or historical significance, such
as those commonly displayed in art or history museums;
(b) A musical or dramatic performance or
series of performances; or
(c) An educational seminar or program, or
series of such programs, offered by the organization to
the general public on an artistic, cultural, or historical
subject.
"Business" includes all activities engaged in with the
object of gain, benefit, or advantage to the taxpayer or to
another person or class, directly or indirectly.
"Business and occupation tax" or "gross receipts
tax" means a tax imposed on or measured by the value
of products, the gross income of the business, or the
gross proceeds of sales, as the case may be, and that is
the legal liability of the business.
"Cash discount" means a deduction from the invoiced
amount allowed by the seller if the bill is paid within a
certain time period or before a specified date.
"City" means City of Bremerton, Washington.
"Commercial or industrial use" means the following
uses of products, including by-products, by the extractor
or manufacturer thereof:
(1) Any use as a consumer;
(2) Any use in the manufacturing of products
including articles, substances or commodities.
"Competitive telephone service" means the providing
by any person of telecommunications equipment or
apparatus, or service related to that equipment or appa-
ratus such as repair or maintenance service, if the equip-
ment or apparatus is of a type which can be provided by
persons that are not subject to regulation as telephone
companies under RCW Title 80 and for which a separate
charge is made.
"Consumer" means the following:
(1) Any person who purchases, acquires, owns,
holds, or uses any tangible or intangible personal prop-
erty irrespective of the nature of the person’s business
and including, among others, without limiting the scope
hereof, persons who install, repair, clean, alter, improve,
construct, or decorate real or personal property of or for
a consumer other than for the purpose of:
(a) Resale as tangible or intangible personal
property in the regular course of business;
(b) Incorporating such property as an ingredi-
ent or component of real or personal property when
installing, repairing, cleaning, altering, imprinting,
improving, constructing, or decorating such real or per-
sonal property of or for consumers;
(c) Incorporating such property as an ingredi-
ent or component of a new product or as a chemical used
in processing a new product when the primary purpose
of such chemical is to create a chemical reaction directly
through contact with an ingredient of a new product; or
(d) Consuming the property in producing fer-
rosilicon which is subsequently used in producing mag-
nesium for sale, if the primary purpose of such property
is to create a chemical reaction directly through contact
with an ingredient of ferrosilicon;
(2) Any person engaged in any business activity
taxable under BMC 3.48.050(1)(g);
(3) Any person who purchases, acquires, or uses
any competitive telephone service as herein defined,
other than for resale in the regular course of business;
(4) Any person who purchases, acquires, or uses
any personal, business, or professional service defined
as a retail sale or retail service in this section other than
for resale in the regular course of business;
(5) Any person who is an end user of software;
3.48-3 (Revised 1/13)
(6) Any person engaged in the business of "public
road construction" in respect to tangible personal prop-
erty when that person incorporates the tangible personal
property as an ingredient or component of a publicly
owned street, place, road, highway, easement, right-of-
way, mass public transportation terminal or parking
facility, bridge, tunnel, or trestle by installing, placing or
spreading the property in or upon the right-of-way of a
publicly owned street, place, road, highway, easement,
bridge, tunnel, or trestle or in or upon the site of a pub-
licly owned mass public transportation terminal or park-
ing facility;
(7) Any person who is an owner, lessee or has the
right of possession to or an easement in real property
which is being constructed, repaired, decorated,
improved, or otherwise altered by a person engaged in
business;
(8) Any person who is an owner, lessee, or has the
right of possession to personal property which is being
constructed, repaired, improved, cleaned, imprinted, or
otherwise altered by a person engaged in business;
(9) Any person engaged in government contract-
ing. Any such person shall be a consumer within the
meaning of this definition in respect to tangible personal
property incorporated into, installed in, or attached to
such building or other structure by such person. Nothing
contained in this or any other subsection of this defini-
tion shall be construed to modify any other definition of
"consumer."
"Deficiency" means the amount of tax imposed by law
less any tax reported by the taxpayer on a tax return.
"Delivery" means the transfer of possession of tangible
personal property between the seller and the buyer or the
buyer’s representative. Delivery to an employee of a
buyer is considered delivery to the buyer. Transfer of
possession of tangible personal property occurs when
the buyer or the buyer’s representative first takes physi-
cal control of the property or exercises dominion and
control over the property. "Dominion and control"
means the buyer has the ability to put the property to the
buyer’s own purposes. It means the buyer or the buyer’s
representative has made the final decision to accept or
reject the property, and the seller has no further right to
possession of the property and the buyer has no right to
return the property to the seller, other than under a war-
ranty contract. A buyer does not exercise dominion and
control over tangible personal property merely by
arranging for shipment of the property from the seller to
itself. A buyer’s representative is a person, other than an
employee of the buyer, who is authorized in writing by
the buyer to receive tangible personal property and take
dominion and control by making the final decision to
accept or reject the property. Neither a shipping com-
pany nor a seller can serve as a buyer’s representative. It
is immaterial where the contract of sale is negotiated or
where the buyer obtains title to the property. Delivery
terms and other provisions of the Uniform Commercial
Code (RCW Title 62A) do not determine when or where
delivery of tangible personal property occurs for pur-
poses of taxation.
"Digital automated service," "digital code," and
"digital goods" have the same meaning as in RCW
82.04.192.
"Digital products" means digital goods, digital codes,
digital automated services, and the services described in
RCW 82.04.050(2)(g) and (6)(b).
"Director" means the Director of Financial Services of
the City or any officer, agent or employee of the City
designated to act on the Director’s behalf.
"Eligible gross receipts tax" means a tax which:
(1) Is imposed on the act or privilege of engaging
in business activities within BMC 3.48.050; and
(2) Is measured by the gross volume of business,
in terms of gross receipts and is not an income tax or
value added tax; and
(3) Is not, pursuant to law or custom, separately
stated from the sales price; and
(4) Is not a sales or use tax, business license fee,
franchise fee, royalty or severance tax measured by vol-
ume or weight, or concession charge, or payment for the
use and enjoyment of property, property right or a priv-
ilege; and
(5) Is a tax imposed by a local jurisdiction,
whether within or without the State of Washington, and
not by a country, state, province, or any other non-local
jurisdiction above the County level.
"Engaging in business," "nexus."
(1) The term "engaging in business" means com-
mencing, 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
register and obtain a business license or pay City busi-
ness and occupation taxes. The activities listed in this
section are illustrative only and are not intended to nar-
row the definition of "engaging in business" in subsec-
tion (1) of this definition. If an activity is not listed,
whether it constitutes engaging in business in the City
shall be determined by considering all the facts and cir-
cumstances and applicable law.
(3) Without being all inclusive, any one (1) of the
following activities conducted within the City by a per-
son, or its employee, agent, representative, independent
contractor, broker or another acting on its behalf consti-
tutes engaging in business and requires a person to reg-
(Revised 1/13)3.48-4
ister and obtain a business license pursuant to Chapter
5.02 BMC.
(a) Owning, renting, leasing, maintaining, or
having the right to use, or using, tangible personal prop-
erty, intangible personal property, or real property per-
manently or temporarily located in the City.
(b) Owning, renting, leasing, using, or main-
taining an office, place of business, or other establish-
ment in the City.
(c) Soliciting sales.
(d) Making repairs or providing maintenance
or service to real or tangible personal property, includ-
ing 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 tangi-
ble 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 fran-
chise, license, or other similar agreements.
(h) Collecting current or delinquent accounts.
(i) Picking up and transporting tangible per-
sonal property, solid waste, construction debris, or exca-
vated 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, survey-
ing, 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 ath-
letes, barbers, baseball clubs and other sports organiza-
tions, chemists, psychologists, court reporters, dentists,
doctors, detectives, laboratory operators, teachers, and
veterinarians.
(l) Meeting with customers or potential cus-
tomers, even when no sales or orders are solicited at the
meetings.
(m) Training or recruiting employees, agents,
representatives, independent contractors, brokers or oth-
ers, 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) Except as provided in subsection (5) of
this definition, delivering goods in vehicles owned,
rented, leased, used, or maintained by the person or
another acting on its behalf.
(4) Not Engaging in Business. If a person, or its
employee, agent, representative, independent contrac-
tor, broker or another acting on the person’s behalf,
engages in no other activities in or with the City but the
following, that person is not engaging in business and
therefore is not required to register and obtain a City
business license pursuant to Chapter 5.02 BMC or pay
City business and occupation taxes pursuant to this
chapter:
(a) Meeting with suppliers of goods and ser-
vices 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 meet-
ings, retreats, seminars, and conferences, or other meet-
ings wherein the person does not provide training in
connection with tangible personal property sold by the
person or on its behalf.
(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 mul-
tiple vendor event ordinances.
(f) Conducting advertising through the mail.
(g) Soliciting sales by phone from a location
outside the City.
(h) Providing language interpretive services
to the Bremerton Municipal Court.
(5) A business located outside the City merely
delivering goods into the City by common carrier or
other means, including use of its own vehicles, is not
required to register and obtain a business license; pro-
vided, that it engages in no other business activities in
the City. Such business activities do not include those in
subsection (4) of this definition.
(6) "Nexus." A person has created nexus with the
City if, whether itself or by its employees, agents, repre-
sentatives, independent contractors, brokers or others
acting on its behalf, it:
(a) Is physically present in the City;
(b) Endeavors to maintain a share of the mar-
ket within the City; or
(c) Avails itself of the economic benefits of
the City.
The City expressly intends that engaging in busi-
ness includes any activity sufficient to establish nexus
for purposes of applying the tax under the law and the
constitutions of the United States and the State of Wash-
ington. Nexus is presumed to continue as long as the
taxpayer benefits from the activity that constituted the
original nexus-generating contact or subsequent con-
tacts.
"Extracting" is the activity engaged in by an extractor
and is reportable under the extracting classification.
3.48-5 (Revised 1/13)
"Extractor" means every person who from the per-
son’s own land or from the land of another under a right
or license granted by lease or contract, either directly or
by contracting with others for the necessary labor or
mechanical services, for sale or for commercial or
industrial use, mines, quarries, takes or produces coal,
oil, natural gas, ore, stone, sand, gravel, clay, mineral or
other natural resource product; or fells, cuts or takes tim-
ber, Christmas trees, other than plantation Christmas
trees, or other natural products; or takes fish, or takes,
cultivates, or raises shellfish, or other sea or inland
water foods or products. "Extractor" does not include
persons performing under contract the necessary labor
or mechanical services for others; persons cultivating or
raising fish entirely within confined rearing areas on the
person’s own land or on land in which the person has a
present right of possession; or persons who fell, cut, or
take plantation Christmas trees from the person’s own
land or from land in which the person has a present right
of possession; or persons meeting the definition of
"farmer."
"Extractor for hire" means a person who performs
under contract necessary labor or mechanical services
for an extractor.
"Farmer" means any person engaged in the business of
growing or producing, upon the person’s own lands or
upon the lands in which the person has a present right of
possession, any agricultural product whatsoever for
sale. "Farmer" does not include a person using such
products as ingredients in a manufacturing process, or a
person growing or producing such products for the per-
son’s own consumption. "Farmer" does not include a
person selling any animal or substance obtained there-
from in connection with the person’s business of operat-
ing a stockyard or a slaughter or packing house.
"Farmer" does not include any person in respect to the
business of taking, cultivating, or raising timber.
"Gross income of the business" means the value pro-
ceeding or accruing by reason of the business activity
engaged in and includes gross proceeds of sales, com-
pensation for the rendition of services, gains realized
from trading in stocks, bonds, or other evidences of
indebtedness, interest, discounts, rents, royalties, fees,
commissions, dividends, and other emoluments how-
ever designated, all without any deduction on account of
the cost of tangible property sold, the cost of materials
used, labor costs, interest, discounts, delivery costs,
taxes, or any other expense whatsoever paid or accrued
and without any deduction on account of losses.
"Gross proceeds of sales" means the value proceeding
or accruing from the sale of tangible personal property,
digital goods, digital codes, digital automated services
or for other services rendered, without any deduction on
account of the cost of property sold, the cost of materials
used, labor costs, interest, discounts paid, delivery costs,
taxes, or any other expense whatsoever paid or accrued
and without any deduction on account of losses.
"In this City" or "within this City" includes all fed-
eral areas lying within the corporate City limits of the
City.
"Janitorial services" shall mean those cleaning and
caretaking services ordinarily performed by commercial
janitor service businesses including, but not limited to,
wall and window washing, floor cleaning and waxing,
and the cleaning in place of rugs, drapes and upholstery.
The term does not include painting, papering, repairing,
furnace or septic tank cleaning, snow removal, sand-
blasting, or cleanup related to construction activities.
"Manufacturer," "to manufacture."
(1) "Manufacturer" means every person who,
either directly or by contracting with others for the nec-
essary labor or mechanical services, manufactures for
sale or for commercial or industrial use from the per-
son’s own materials or ingredients any products. When
the owner of equipment or facilities furnishes, or sells to
the customer prior to manufacture, materials or ingredi-
ents equal to less than twenty (20) percent of the total
value of all materials or ingredients that become a part
of the finished product, the owner of the equipment or
facilities will be deemed to be a processor for hire and
not a manufacturer. A business not located in this City
that is the owner of materials or ingredients processed
for it in this City by a processor for hire shall be deemed
to be engaged in business as a manufacturer in this City.
(2) "To manufacture" means all activities of a
commercial or industrial nature wherein labor or skill is
applied, by hand or machinery, to materials or ingredi-
ents so that as a result thereof a new, different or useful
product is produced for sale or commercial or industrial
use, and shall include:
(a) The production of special-made or cus-
tom-made articles;
(b) The production of dental appliances,
devices, restorations, substitutes, or other dental labora-
tory products by a dental laboratory or dental technician;
(c) Crushing and/or blending of rock, sand,
stone, gravel, or ore; and
(d) The producing of articles for sale, or for
commercial or industrial use from raw materials or pre-
pared materials by giving such materials, articles, and
substances of trade or commerce new forms, qualities,
properties or combinations including, but not limited to,
such activities as making, fabricating, processing, refin-
ing, mixing, slaughtering, packing, aging, curing, mild
curing, preserving, canning, and the preparing and
freezing of fresh fruits and vegetables.
"To manufacture" shall not include the production of
digital goods or the production of computer software if
the computer software is delivered from the seller to the
purchaser by means other than tangible storage media,
including the delivery by use of a tangible storage media
(Revised 1/13)3.48-6
where the tangible storage media is not physically trans-
ferred to the purchaser.
"Manufacturing" means the activity conducted by a
manufacturer and is reported under the manufacturing
classification.
"Newspaper," "magazine," "periodical."
(1) "Newspaper" means a publication offered for
sale regularly at stated intervals at least once a week and
printed on newsprint in tabloid or broadsheet format
folded loosely together without stapling, glue, or any
other binding of any kind.
(2) "Magazine" or "periodical" means any printed
publication, other than a newspaper, issued and offered
for sale regularly at stated intervals at least once every
three (3) months, including any supplement or special
edition of the publication. Any publication meeting this
definition qualifies regardless of its content.
"Nonprofit corporation or nonprofit organization"
means a corporation or organization in which no part of
the income can be distributed to its members, directors,
or officers and that holds a current tax exempt status as
provided under Section 501(c)(3) of the Internal Reve-
nue Code, as hereafter amended, or is specifically
exempted from the requirement to apply for its tax
exempt status under Section 501(c)(3) of the Internal
Revenue Code, as hereafter amended. Where the term
"nonprofit organization" is used, it is meant to include a
nonprofit corporation.
"Office" or "place of business" means a fixed location
or permanent facility where the regular business of the
person is conducted and which is either owned by the
person or over which the person exercises legal domin-
ion and control. The regular business of the person is
presumed conducted at a location:
(1) Whose address the person uses as its business
mailing address;
(2) Containing a telephone line listed in a public
telephone directory or other similar publication under
the business name;
(3) Where the person holds itself out to the general
public as conducting its regular business through sig-
nage or other means; and
(4) Where the person is required to obtain any
appropriate State and local business license or registra-
tion unless they are exempted by law from such require-
ment.
A vehicle such as a pick-up, van, truck, boat or
other motor vehicle is not an office or place of business.
A post office box is not an office or place of business.
If a person has an office or place of business, the
person’s home is not an office or place of business
unless it meets the criteria for office or place of business
above. If a person has no office or place of business, the
person’s home or apartment within the City will be
deemed the place of business.
"Person" means any individual, receiver, administra-
tor, executor, assignee, trustee in bankruptcy, trust,
estate, firm, co-partnership, joint venture, club, com-
pany, joint stock company, business trust, municipal
corporation, political subdivision of the State of Wash-
ington, corporation, limited liability company, associa-
tion, 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.
"Port District" means a port district as defined in
Chapter 53.04 RCW.
"Precious metal bullion," "monetized bullion." "Pre-
cious metal bullion" means any precious metal which
has been put through a process of smelting or refining,
including, but not limited to, gold, silver, platinum, rho-
dium, and palladium, and which is in such state or con-
dition that its value depends upon its contents and not
upon its form. For purposes of this section, "monetized
bullion" means coins or other forms of money manufac-
tured from gold, silver, or other metals and heretofore,
now, or hereafter used as a medium of exchange under
the laws of this State, the United States, or any foreign
nation, but does not include coins or money sold to be
manufactured into jewelry or works of art.
"Processing for hire" means the performance of labor
and mechanical services upon materials or ingredients
belonging to others so that as a result a new, different or
useful product is produced for sale, or commercial or
industrial use. A processor for hire is any person who
would be a manufacturer if that person were performing
the labor and mechanical services upon that person’s
own materials or ingredients. If a person furnishes, or
sells to the customer prior to manufacture, materials or
ingredients equal to twenty (20) percent or more of the
total value of all materials or ingredients that become a
part of the finished product the person will be deemed to
be a manufacturer and not a processor for hire.
"Product," "by-product."
(1) "Product" means tangible personal property,
including articles, substances, or commodities created,
brought forth, extracted, or manufactured by human or
mechanical effort.
(2) "By-product" means any additional product,
other than the principal or intended product, which
results from extracting or manufacturing activities and
which has a market value, without regard to whether or
not such additional product was an expected or intended
result of the extracting or manufacturing activities.
"Reporting period" means:
(1) A one (1) month period beginning the first day
of each calendar month (monthly); or
(2) A three (3) month period beginning the first
day of January, April, July or October of each year
(quarterly); or
3.48-7 (Revised 1/13)
(3) A twelve (12) month period beginning the first
day of January of each year (annual).
"Retail service" shall include the sale of or charge
made for personal, business, or professional services
including amounts designated as interest, rents, fees,
admission, and other service emoluments however des-
ignated, received by persons engaging in the following
business activities:
(1) Amusement and recreation services including
but not limited to golf, pool, billiards, skating, bowling,
swimming, bungee jumping, ski lifts and tows, basket-
ball, racquetball, handball, squash, tennis, batting cages,
day trips for sightseeing purposes, and others, when pro-
vided to consumers. Amusement and recreation services
also include the provision of related facilities such as
basketball courts, tennis courts, handball courts, swim-
ming pools, and charges made for providing the oppor-
tunity to dance. The term "amusement and recreation
services" does not include instructional lessons to learn
a particular activity such as tennis lessons, swimming
lessons, or archery lessons;
(2) Abstract, title insurance, and escrow services;
(3) Credit bureau services;
(4) Automobile parking and storage garage ser-
vices;
(5) Landscape maintenance and horticultural ser-
vices but excluding (a) horticultural services provided to
farmers and (b) pruning, trimming, repairing, removing,
and clearing of trees and brush near electric transmis-
sion or distribution lines or equipment, if performed by
or at the direction of an electric utility;
(6) Service charges associated with tickets to pro-
fessional sporting events;
(7) The following personal services: physical fit-
ness services, tanning salon services, tattoo parlor ser-
vices, steam bath services, Turkish bath services, escort
services, and dating services; and
(8) The term shall also include the renting or leas-
ing of tangible personal property to consumers and the
rental of equipment with an operator.
"Retailing" means the activity of engaging in making
sales at retail and is reported under the retailing classifi-
cation.
"Return" means any document a person is required by
the City to file to satisfy or establish a tax or fee obliga-
tion that is administered or collected by the City and that
has a statutorily defined due date.
"Royalties" means compensation for the use of intangi-
ble property, such as copyrights, patents, licenses, fran-
chises, trademarks, tradenames, and similar items.
"Sale," "casual or isolated sale."
(1) "Sale" means any transfer of the ownership of,
title to, or possession of, property for a valuable consid-
eration and includes any activity classified as a "sale at
retail," "retail sale," or "retail service." It includes rent-
ing or leasing, conditional sale contracts, leases with
option to purchase, and any contract under which pos-
session of the property is given to the purchaser but title
is retained by the vendor as security for the payment of
the purchase price. It also includes the furnishing of
food, drink, or meals for compensation whether con-
sumed upon the premises or not.
(2) "Casual or isolated sale" means a sale made by
a person who is not engaged in the business of selling
the type of property involved on a routine or continuous
basis.
"Sale at retail," "retail sale."
(1) "Sale at retail" or "retail sale" means every sale
of tangible personal property (including articles pro-
duced, fabricated, or imprinted) to all persons irrespec-
tive of the nature of their business and including, among
others, without limiting the scope hereof, persons who
install, repair, clean, alter, improve, construct, or deco-
rate real or personal property of or for consumers, other
than a sale to a person who presents a resale certificate
under RCW 82.04.470 and who:
(a) Purchases for the purpose of resale as tan-
gible personal property in the regular course of business
without intervening use by such person; or
(b) Installs, repairs, cleans, alters, imprints,
improves, constructs, or decorates real or personal prop-
erty of or for consumers, if such tangible personal prop-
erty becomes an ingredient or component of such real or
personal property without intervening use by such per-
son; or
(c) Purchases for the purpose of consuming
the property purchased in producing for sale a new arti-
cle of tangible personal property or substance, of which
such property becomes an ingredient or component or is
a chemical used in processing, when the primary pur-
pose of such chemical is to create a chemical reaction
directly through contact with an ingredient of a new arti-
cle being produced for sale; or
(d) Purchases for the purpose of consuming
the property purchased in producing ferrosilicon which
is subsequently used in producing magnesium for sale,
if the primary purpose of such property is to create a
chemical reaction directly through contact with an
ingredient of ferrosilicon; or
(e) Purchases for the purpose of providing the
property to consumers as part of competitive telephone
service, as defined in RCW 82.04.065. The term shall
include every sale of tangible personal property which is
used or consumed or to be used or consumed in the per-
formance of any activity classified as a "sale at retail" or
"retail sale" even though such property is resold or uti-
lized as provided in subsection (1)(a), (b), (c), (d), or (e)
of this definition following such use; or
(f) Purchases for the purpose of satisfying the
person’s obligations under an extended warranty as
defined in subsection (8) of this definition, if such tangi-
ble personal property replaces or becomes an ingredient
(Revised 1/13)3.48-8
or component of property covered by the extended war-
ranty without intervening use by such person.
(2) "Sale at retail" or "retail sale" also means every
sale of tangible personal property to persons engaged in
any business activity which is taxable under BMC
3.48.050(1)(g).
(3) "Sale at retail" or "retail sale" shall include the
sale of or charge made for tangible personal property
consumed and/or for labor and services rendered in
respect to the following:
(a) The installing, repairing, cleaning, alter-
ing, imprinting, or improving of tangible personal prop-
erty of or for consumers, including charges made for the
mere use of facilities in respect thereto, but excluding
charges made for the use of coin-operated laundry facil-
ities when such facilities are situated in an apartment
house, rooming house, or mobile home park for the
exclusive use of the tenants thereof, and also excluding
sales of laundry service to nonprofit health care facili-
ties, and excluding services rendered in respect to live
animals, birds and insects;
(b) The constructing, repairing, decorating, or
improving of new or existing buildings or other struc-
tures under, upon, or above real property of or for con-
sumers, including the installing or attaching of any
article of tangible personal property therein or thereto,
whether or not such personal property becomes a part of
the realty by virtue of installation, and shall also include
the sale of services or charges made for the clearing of
land and the moving of earth excepting the mere level-
ing of land used in commercial farming or agriculture;
(c) The charge for labor and services rendered
in respect to constructing, repairing, or improving any
structure upon, above, or under any real property owned
by an owner who conveys the property by title, posses-
sion, or any other means to the person performing such
construction, repair, or improvement for the purpose of
performing such construction, repair, or improvement
and the property is then reconveyed by title, possession,
or any other means to the original owner;
(d) The sale of or charge made for labor and
services rendered in respect to the cleaning, fumigating,
razing or moving of existing buildings or structures, but
shall not include the charge made for janitorial services,
which is taxed as a service in this chapter;
(e) The sale of or charge made for labor and
services rendered in respect to automobile towing and
similar automotive transportation services, but not in
respect to those required to report and pay taxes under
Chapter 82.16 RCW;
(f) The sale of and charge made for the fur-
nishing of lodging and all other services, except tele-
phone business and cable service, by a hotel, rooming
house, tourist court, motel, trailer camp, and the grant-
ing of any similar license to use real property, as distin-
guished from the renting or leasing of real property, and
it shall be presumed that the occupancy of real property
for a continuous period of one (1) month or more consti-
tutes a rental or lease of real property and not a mere
license to use or enjoy the same. For the purposes of this
subsection, it shall be presumed that the sale of and
charge made for the furnishing of lodging for a continu-
ous period of one (1) month or more to a person is a
rental or lease of real property and not a mere license to
enjoy the same;
(g) The installing, repairing, altering, or
improving of digital goods for consumers;
(h) The sale of or charge made for tangible
personal property, labor and services to persons taxable
under subsections (3)(a), (b), (c), (d), (e), (f) and (g) of
this definition when such sales or charges are for prop-
erty, labor and services which are used or consumed in
whole or in part by such persons in the performance of
any activity defined as a "sale at retail" or "retail sale"
even though such property, labor and services may be
resold after such use or consumption. Nothing contained
in this subsection shall be construed to modify subsec-
tion (1) of this definition and nothing contained in sub-
section (1) of this definition shall be construed to
modify this subsection.
(4) "Sale at retail" or "retail sale" shall also include
the providing of competitive telephone service to con-
sumers.
(5) "Sale at retail" or "retail sale" shall also
include:
(a) The sale of prewritten software other than
a sale to a person who presents a resale certificate under
RCW 82.04.470, regardless of the method of delivery to
the end user. For purposes of this subsection, the sale of
prewritten computer software includes the sale of or
charge made for a key or an enabling or activation code,
where the key or code is required to activate prewritten
computer software and put the software into use. There
is no separate sale of the key or code from the prewritten
computer software, regardless of how the sale may char-
acterized by the vendor or by the purchaser. For pur-
poses of this subsection, the term "sale at retail" or
"retail sale" does not include the sale of or charge made
for:
(i) Custom software; or
(ii) The customization of prewritten soft-
ware.
(b) The charge made to consumers for the
right to access and use prewritten computer software,
where possession of the software is maintained by the
seller or a third party, regardless of whether the charge
for the service is on a per use, per user, per license, sub-
scription, or some other basis. This also includes the
right to access and use prewritten software to perform
data processing.
For purposes of this subsection (5)(b), "data
processing" means the systematic performance of oper-
3.48-9 (Revised 1/13)
ations on data to extract the required information in an
appropriate form or to convert the data to usable infor-
mation. Data processing includes check processing,
image processing, form processing, survey processing,
payroll processing, claim processing, and similar activ-
ities.
(6) "Sale at retail" or "retail sale" shall also include
the sale of or charge made for labor and services ren-
dered in respect to the building, repairing, or improving
of any street, place, road, highway, easement, right-of-
way, mass public transportation terminal or parking
facility, bridge, tunnel, or trestle which is owned by a
municipal corporation or political subdivision of the
State, the State of Washington, or by the United States
and which is used or to be used primarily for foot or
vehicular traffic including mass transportation vehicles
of any kind (public road construction).
(7) "Sale at retail" or "retail sale" shall also include
the sale of or charge made for labor and services ren-
dered in respect to the constructing, repairing, decorat-
ing, or improving of new or existing buildings or other
structures under, upon, or above real property of or for
the United States, any instrumentality thereof, or a
county or city housing authority created pursuant to
Chapter 35.82 RCW, including the installing or attach-
ing of any article of tangible personal property therein or
thereto, whether or not such personal property becomes
a part of the realty by virtue of installation (government
contracting).
(8) "Sale at retail" or "retail sale" shall also include
the sale of or charge made for an extended warranty to a
consumer. For purposes of this subsection, "extended
warranty" means an agreement for a specified duration
to perform the replacement or repair of tangible personal
property at no additional charge or a reduced charge for
tangible personal property, labor, or both, or to provide
indemnification for the replacement or repair of tangible
personal property, based on the occurrence of specified
events. The term "extended warranty" does not include
an agreement, otherwise meeting the definition of
extended warranty in this subsection, if no separate
charge is made for the agreement and the value of the
agreement is included in the sales price of the tangible
personal property covered by the agreement.
(9) "Sale at retail" or "retail sale" shall not include
the sale of services or charges made for the clearing of
land and the moving of earth of or for the United States,
any instrumentality thereof, or a county or city housing
authority. Nor shall the term include the sale of services
or charges made for cleaning up for the United States, or
its instrumentalities, radioactive waste and other by-
products of weapons production and nuclear research
and development. (This is reported under the service or
other classification.)
(10)"Sale at retail" or "retail sale" shall not include
the sale of or charge made for labor and services ren-
dered for environmental remedial action. (This is
reported under the service and other classification.)
(11)"Sale at retail" or "retail sale" shall also include
the following sales to consumers of digital goods, digital
codes, and digital automated services:
(a) Sales in which the seller has granted the
purchaser the right of permanent use;
(b) Sales in which the seller has granted the
purchaser a right of use that is less than permanent;
(c) Sales in which the purchaser is not obli-
gated to make continued payment as a condition of the
sale; and
(d) Sales in which the purchaser is obligated
to make continued payment as a condition of the sale.
A retail sale of digital goods, digital codes, or digi-
tal automated services under this subsection, subsection
(11), includes any services provided by the seller exclu-
sively in connection with the digital goods, digital
codes, or digital automated services, whether or not a
separate charge is made for such services.
For purposes of this subsection (11), "permanent"
means perpetual or for an indefinite or unspecified
length of time. A right of permanent use is presumed to
have been granted unless the agreement between the
seller and the purchaser specifies or the circumstances
surrounding the transaction suggest or indicate that the
right to use terminates on the occurrence of a condition
subsequent.
(12)"Sale at retail" or "retail sale" shall also include
the installing, repairing, altering, or improving of digital
goods for consumers.
"Sale at wholesale" or "wholesale sale" means any
sale of tangible personal property, digital goods, digital
codes, digital automated services, prewritten computer
software, or the services described in subsection (5)(b)
of this definition which is not a retail sale, and any
charge made for labor and services rendered for persons
who are not consumers, in respect to real or personal
property, if such charge is expressly defined as a retail
sale when rendered to or for consumers. "Sale at whole-
sale" also includes the sale of telephone business to
another telecommunications company as defined in
RCW 80.04.010 for the purpose of resale, as contem-
plated by RCW 35.21.715.
"Services" means any business activity other than or in
addition to those defined in this section.
"Software," "canned software," "custom software,"
"customization of canned software," "master cop-
ies," "retained rights."
(1) "Canned software" means software that is cre-
ated for sale to more than one (1) person. For purposes
of this chapter, canned software is deemed to be tangible
personal property regardless of the method of delivery:
tangible media (e.g., disk or installed on hardware) or
intangible (e.g., electronically over telecommunications
paths).
(Revised 1/13)3.48-10
(2) "Custom software" means software created for
a single person.
(3) "Customization of canned software" means
any alteration, modification, or development of applica-
tions using or incorporating canned software to specific
individualized requirements of a single person. Custom-
ization of canned software includes individualized con-
figuration of software to work with other software and
computer hardware but does not include routine instal-
lation. Customization of canned software does not
change the underlying character or taxability of the orig-
inal canned software.
(4) "Master copies" of software means copies of
software from which a software developer, author,
inventor, publisher, licensor, sublicensor, or distributor
makes copies for sale or license. The software encoded
on a master copy and the media upon which the software
resides are both ingredients of the master copy.
(5) "Retained rights" means any and all rights,
including intellectual property rights such as those
rights arising from copyrights, patents, and trade secret
laws, that are owned or are held under contract or
license by a software developer, author, inventor, pub-
lisher, licensor, sublicensor, or distributor.
(6) "Software" means any information, program,
or routine, or any set of one (1) or more programs, rou-
tines, or collections of information used, or intended for
use, to convey information that causes one (1) or more
computers or pieces of computer-related peripheral
equipment, or any combination thereof, to perform a
task or set of tasks. "Software" includes the associated
documentation, materials, or ingredients regardless of
the media upon which that documentation is provided,
that describes the code and its use, operation, and main-
tenance and that typically is delivered with the code to
the consumer. All software is classified as either canned
or custom.
"Successor" means any person to whom a taxpayer
quitting, selling out, exchanging, or disposing of a busi-
ness sells or otherwise conveys, directly or indirectly, in
bulk and not in the ordinary course of the taxpayer’s
business, any part of the materials, supplies, merchan-
dise, inventory, fixtures, or equipment of the taxpayer.
Any person obligated to fulfill the terms of a contract
shall be deemed a successor to any contractor defaulting
in the performance of any contract as to which such per-
son is a surety or guarantor.
"Tax year" or "taxable year" means the calendar
year.
"Taxpayer" means any person, as herein defined,
required to have a business license under this chapter or
liable for the collection of any tax or fee under this chap-
ter, or who engages in any business or who performs any
act for which a tax or fee is imposed by this chapter.
"Tuition fee" includes library, laboratory, health ser-
vice and other special fees, and amounts charged for
room and board by an educational institution when the
property or service for which such charges are made is
furnished exclusively to the students or faculty of such
institution. "Educational institution," as used in this sec-
tion, means only those institutions created or generally
accredited as such by the State and includes educational
programs that such educational institution cosponsors
with a nonprofit organization, as defined by the Internal
Revenue Code Section 501(c)(3), as hereafter amended,
if such educational institution grants college credit for
course work successfully completed through the educa-
tional program, or an approved branch campus of a for-
eign degree-granting institution in compliance with
Chapter 28B.90 RCW, and in accordance with RCW
82.04.4332 or defined as a degree-granting institution
under RCW 28B.85.010(3) and accredited by an accred-
iting association recognized by the United States Secre-
tary of Education, and offering to students an
educational program of a general academic nature or
those institutions which are not operated for profit and
which are privately endowed under a deed of trust to
offer instruction in trade, industry, and agriculture, but
not including specialty schools, business colleges, other
trade schools, or similar institutions.
"Value of products."
(1) The value of products, including by-products,
extracted or manufactured, shall be determined by the
gross proceeds derived from the sale thereof whether
such sale is at wholesale or at retail, to which shall be
added all subsidies and bonuses received from the pur-
chaser or from any other person with respect to the
extraction, manufacture, or sale of such products or by-
products by the seller.
(2) Where such products, including by-products,
are extracted or manufactured for commercial or indus-
trial use; and where such products, including by-prod-
ucts, are shipped, transported or transferred out of the
City, or to another person, without prior sale or are sold
under circumstances such that the gross proceeds from
the sale are not indicative of the true value of the subject
matter of the sale; the value shall correspond as nearly
as possible to the gross proceeds from sales in this State
of similar products of like quality and character, and in
similar quantities by other taxpayers, plus the amount of
subsidies or bonuses ordinarily payable by the purchaser
or by any third person with respect to the extraction,
manufacture, or sale of such products. In the absence of
sales of similar products as a guide to value, such value
may be determined upon a cost basis. In such cases,
there shall be included every item of cost attributable to
the particular article or articles extracted or manufac-
tured, including direct and indirect overhead costs. The
Director may prescribe rules for the purpose of ascer-
taining such values.
(3) Notwithstanding subsection (2) of this defini-
tion, the value of a product manufactured or produced
3.48-11 (Revised 1/13)
for purposes of serving as a prototype for the develop-
ment of a new or improved product shall correspond to
(a) the retail selling price of such new or improved prod-
uct when first offered for sale; or (b) the value of mate-
rials incorporated into the prototype in cases in which
the new or improved product is not offered for sale.
"Value proceeding or accruing" means the consider-
ation, whether money, credits, rights, or other property
expressed in terms of money, a person is entitled to
receive or which is actually received or accrued. The
term shall be applied, in each case, on a cash receipts or
accrual basis according to which method of accounting
is regularly employed in keeping the books of the tax-
payer.
"Wholesaling" means engaging in the activity of mak-
ing sales at wholesale, and is reported under the whole-
saling classification. (Ord. 5201 §2 (part), 2012: Ord.
5139 §1, 2011: Ord. 5044 §1, 2008: Ord. 5028 §1 (part),
2007: Ord. 4988 §1, 2006; Ord. 4924 §1, 2004; Ord.
4843, Added, 01/03/2003)
3.48.040 AGENCY - SALES AND SERVICES
BY AGENT, CONSIGNEE, BAILEE,
FACTOR OR AUCTIONEER.
(1) Sales in Own Name - Sales or Purchases as
Agent. Every person, including agents, consignees,
bailees, factors or auctioneers having either actual or
constructive possession of tangible personal property or
having possession of the documents of title thereto, with
power to sell such tangible personal property in the per-
son’s own name and actually so selling shall be deemed
the seller of such tangible personal property within the
meaning of this chapter.
The burden shall be upon the taxpayer in every case
to establish the fact that such taxpayer is not engaged in
the business of selling tangible personal property but is
acting merely as broker or agent in promoting sales or
making purchases for a principal. Such claim will be
recognized only when the contract or agreement
between such persons clearly establishes the relation-
ship of principal and agent and when the following con-
ditions are complied with:
(a) The books and records of the broker or
agent show the transactions were made in the name and
for the account of the principal, and show the name of
the actual owner of the property for whom the sale was
made, or the actual buyer for whom the purchase was
made.
(b) The books and records show the amount of
the principal’s gross sales, the amount of commissions
and any other incidental income derived by the broker or
agent from such sales. The principal’s gross sales must
not be reflected as the agent’s income on any of the
agent’s books and records. Commissions must be com-
puted according to a set percentage or amount, which is
agreed upon in the agency agreement.
(c) No ownership rights may be conferred to
the agent unless the principal refuses to pay, or refuses
to abide by the agency agreement. Sales or purchases of
any goods by a person who has any ownership rights in
such goods shall be taxed as retail or wholesale sales.
(d) Bulk goods sold or purchased on behalf of
a principal must not be co-mingled with goods belong-
ing to another principal or lose their identity as belong-
ing to the particular principal. Sales or purchases of any
goods which have been co-mingled or lost their identity
as belonging to the principal shall be taxed as retail or
wholesale sales.
(2) If the above requirements are not met, the con-
signor, bailor, principal or other shall be deemed a seller
of such property to the agent, consignee, bailee, factor or
auctioneer.
(3) Services in Own Name - Procuring Services as
Agent. For purposes of this subsection, an agent is a per-
son who acts under the direction and control of the prin-
cipal in procuring services on behalf of the principal that
the person could not itself render or supply. Amounts
received by an agent for the account of its principal as
advances or reimbursements are exempted from the
measure of the tax only when the agent is not primarily
or secondarily liable to pay for the services procured.
Any person who claims to be acting merely as agent
in obtaining services for a principal will have such claim
recognized only when the contract or agreement
between such persons clearly establishes the relation-
ship of principal and agent and when the following con-
ditions are complied with:
(a) The books and records of the agent show
that the services were obtained in the name and for the
account of the principal, and show the actual principal
for whom the purchase was made.
(b) The books and records show the amount of
the service that was obtained for the principal, the
amount of commissions and any other income derived
by the agent for acting as such. Amounts received from
the principal as advances and reimbursements must not
be reflected as the agent’s income on any of the agent’s
books and records. Commissions must be computed
according to a set percentage or amount, which is agreed
upon in the agency agreement. (Ord. 5201 §2 (part),
2012: Ord. 5028 §1 (part), 2007: Ord. 4843, Added,
01/03/2003)
3.48.050 IMPOSITION OF THE TAX - TAX
OR FEE LEVIED.
(1) Imposition of the Tax - Tax or Fee Levied.
Except as provided in subsection (2) of this section,
there is hereby levied upon and shall be collected from
every person a tax for the act or privilege of engaging in
business activities within the City, whether the person’s
office or place of business be within or without the City.
The tax shall be in amounts to be determined by appli-
(Revised 1/13)3.48-12
cation of rates against gross proceeds of sale, gross
income of business, or value of products, including by-
products, as the case may be, as follows:
(a) Extractor. Upon every person engaging
within the City in business as an extractor; as to such
persons the amount of the tax with respect to such busi-
ness shall be equal to the value of the products, includ-
ing by-products, extracted for sale or for commercial or
industrial use, multiplied by the rate of one and six-
tenths of one percent (0.0016). The measure of the tax is
the value of the products, including by-products, so
extracted, regardless of the place of sale or the fact that
deliveries may be made to points outside the City.
(b) Manufacturer. Upon every person engag-
ing within the City in business as a manufacturer; as to
such persons the amount of the tax with respect to such
business shall be equal to the value of the products,
including by-products, manufactured, multiplied by the
rate of one and six-tenths of one percent (0.0016). The
measure of the tax is the value of the products, including
by-products, so manufactured, regardless of the place of
sale or the fact that deliveries may be made to points
outside the City.
(c) Wholesale. Upon every person engaging
within the City in the business of making sales at whole-
sale; as to such persons, the amount of tax with respect
to such business shall be equal to the gross proceeds of
such sales of the business without regard to the place of
delivery of articles, commodities or merchandise sold,
multiplied by the rate of one and six-tenths of one per-
cent (0.0016).
(d) Retail. Upon every person engaging
within the City in the business of making sales at retail;
as to such persons, the amount of tax with respect to
such business shall be equal to the gross proceeds of
such sales of the business without regard to the place of
delivery of articles, commodities or merchandise sold,
multiplied by the rate of one and one-quarter of one per-
cent (0.00125).
(e) Printing and Publishing. Upon every per-
son engaging within the City in the business of (i) print-
ing, (ii) both printing and publishing newspapers,
magazines, periodicals, books, music, and other printed
items, (iii) publishing newspapers, magazines and peri-
odicals, (iv) extracting for hire, and (v) processing for
hire; as to such persons, the amount of tax on such busi-
ness shall be equal to the gross income of the business
multiplied by the rate of one and nine-tenths of one per-
cent (0.0019).
(f) Retail Service. Upon every person engag-
ing within the City in the business of making sales of
retail services; as to such persons, the amount of tax
with respect to such business shall be equal to the gross
proceeds of sales multiplied by the rate of two-tenths of
one percent (0.002).
(g) Service. Upon every other person engag-
ing within the City in any business activity other than or
in addition to those enumerated in the above subsec-
tions; as to such persons, the amount of tax on account
of such activities shall be equal to the gross income of
the business multiplied by the rate of two-tenths of one
percent (0.002). This subsection includes, among oth-
ers, and without limiting the scope hereof (whether or
not title to material used in the performance of such
business passes to another by accession, merger or other
than by outright sale), persons engaged in the business
of developing, or producing custom software or of cus-
tomizing canned software, producing royalties or com-
missions, and persons engaged in the business of
rendering any type of service which does not constitute
a sale at retail or a sale at wholesale or a retail service.
(2) Tax Exemption.
(a) The gross receipts tax imposed in this sec-
tion shall not apply to any person whose gross proceeds
of sales, gross income of the business, and value of
products, including by-products, as the case may be,
from all activities conducted within the City during any
calendar year is equal to or less than sixty thousand dol-
lars ($60,000) ("tax exemption"). Persons with gross
income exceeding sixty thousand dollars ($60,000) per
year shall be taxed only on the amount of gross income
exceeding sixty thousand dollars ($60,000) per year.
(b) Beginning on January 1, 2013, and each
year thereafter, the tax exemption set forth in subsection
(2)(a) of this section shall be increased by an additional
twenty thousand dollars ($20,000) for each year as fol-
lows:
This formula for the tax exemption shall con-
tinue until no taxes are due to be received by the City in
any tax year at which time the business and occupation
tax shall terminate, unless the formula is modified as set
forth in subsection (2)(c) of this section.
(c) The tax reduction formula in subsection
(2)(b) of this section may be:
(i) Accelerated at any time;
(ii) Stayed for a period of time as deter-
mined by the City Council upon findings by the City
Council that fiscal and budget conditions of the City
necessitate a stay of the tax reduction; or
(iii) The business and occupation tax is
terminated by ordinance adopted by the City Council.
The actions by City Council to accelerate or
stay implementation of the tax reduction in subsections
Year 2013 - the tax exemption shall be $80,000
Year 2014 - the tax exemption shall be $100,000
Year 2015 - the tax exemption shall be $120,000
Year 2016 - the tax exemption shall be $140,000
3.48-13 (Revised 1/13)
(2)(b)(i) and (2)(b)(ii) of this section may be made by
motion or other action of the City Council.
(3) Job Credits. It is the intent of the City Council
to encourage growth and attract new business to the
City. To that end, the City Council finds that an incen-
tive measured by a business’s growth in jobs is a mean-
ingful method of attracting and retaining such
businesses. Therefore, the incentive in this section is
specifically targeted at new full-time positions. A basic
credit is made available to all businesses located in the
City.
(a) Subject to the limits in this section, an eli-
gible person is allowed a credit against the tax due under
this chapter. The credit is based on a qualified employ-
ment position located within the City.
(i) The credit shall be five hundred dol-
lars ($500.00) for each qualified employment position
within the City, which positions were created on or after
January 1, 2007, the "effective date." A credit is earned
for the calendar year in which the employee is hired to
fill the position, plus the four (4) subsequent consecu-
tive years, if the position, along with the company’s
increased workforce of eligible persons, is maintained
during the entire period.
a. Credit may not be taken for hir-
ing persons into positions existing on the effective date.
Credit is authorized for new employees hired for new
positions created on or after the effective date, which
result in an increase in the total workforce of the busi-
ness located in the City. New positions filled by existing
employees are eligible for the credit under this section
only if the position vacated by the existing employee is
filled by a new hire.
b. If filled before July 1st of any
given year, a newly created position is eligible for a full
yearly credit. If filled after June 30th, the position is eli-
gible for only a half credit for the first calendar year.
c. Credit may not be accrued and
carried forward or back. No refunds may be granted for
unused portion of credits under this section. If the posi-
tion is filled during the calendar year, after the filing of
a quarterly tax period, an amended first or third quarter
tax return will be allowed, if appropriate, to qualify all
the credit to which the employer is entitled for that year.
(ii) For the purposes of this section:
a. "Eligible person" means a person
or company who resides in the City and is engaging in a
business activity within the City.
b. "Qualified employment position"
means a permanent, full-time position with compensa-
tion of at least a "family wage" within twelve (12)
months after the date of hire (allowing for training time
and a probation period). If an employee is either volun-
tarily or involuntarily separated from employment, the
employment position is considered filled on a full-time
basis during a period not to exceed three (3) months if
the employer is actively recruiting a replacement
employee.
c. "Family wage," beginning Janu-
ary 1, 2007, is seventeen dollars and eleven cents
($17.11) an hour. This is the annual average wage in
Kitsap County for 2004, developed by the Washington
State Employment Security Department, Labor Market
and Economic Development Division ("ES202"). This
amount will be adjusted annually beginning on January
1, 2008, by an amount equal to the increase in the Con-
sumer Price Index ("CPI") for Urban Wage Earners,
Tacoma-Seattle-Bremerton area, of the prior year. If the
CPI increase is more than five (5) percent, a five (5) per-
cent increase will be used in computing the basis.
d. The purchase of an existing busi-
ness does not create an allowance of the credit for exist-
ing positions.
(iii) No application is necessary for the tax
credit; however, information must be submitted for each
new employee position for which credit is requested,
and included with the first tax return in which the credit
is claimed. The person must keep records necessary for
the City to verify eligibility under this section. This
information includes:
a. Employment records, including
Washington State and federal tax returns, for the current
year and previous five (5) years; and
b. Information relating to descrip-
tion of business activity engaged in at the eligible loca-
tion by the employee.
(b) If at any time the Director finds that an
employer is not eligible or has lost eligibility for a tax
credit under this section, the total amount of taxes for
which a credit has been claimed for current and prior
periods shall be immediately due.
(4) The tax levied pursuant to this chapter shall be
in addition to any other tax or fee that may be imposed
or levied by the City of Bremerton. (Ord. 5201 §2 (part),
2012: Ord. 5195 §1, 2012: Ord. 5028 §1 (part), 2007:
Ord. 4988 §2, 2006: Ord. 4924 §2, 2004; Ord. 4843,
Added, 01/03/2003)
3.48.070 MULTIPLE ACTIVITIES CREDIT
WHEN ACTIVITIES TAKE PLACE
IN ONE (1) OR MORE CITIES
WITH ELIGIBLE GROSS RECEIPT
TAXES.
This section provides a tax credit for taxpayers
engaged in multiple taxable activities. This section pro-
vides a credit against eligible selling or manufacturing
taxes imposed by the City for extracting or manufactur-
ing taxes paid to the City or to any other local jurisdic-
tion with respect to the same products. The tax credit
does not depend upon whether a person that sells in the
City extracts or manufactures in the City or in another
jurisdiction to which it has paid an eligible gross
(Revised 1/13)3.48-14
receipts tax. The tax credit does not depend on whether
a person that manufactures in the City extracts in the
City or in another jurisdiction to which it has paid an eli-
gible gross receipts tax. The credit is available to any
person that pays an eligible gross receipts tax on the
applicable activities, regardless of where it conducts
business. The result of this section is that a city in which
selling takes place gives up the tax to the manufacturing
jurisdiction and the manufacturing jurisdiction gives up
the tax to the extracting jurisdiction, whether those juris-
dictions are inside or outside the State of Washington.
(1) Persons who engage in business activities that
are within the purview of two (2) or more subsections of
BMC 3.48.050 shall be taxable under each applicable
subsection.
(2) Notwithstanding anything to the contrary
herein, if imposition of the City’s tax would place an
undue burden upon interstate commerce or violate con-
stitutional requirements, a taxpayer shall be allowed a
credit to the extent necessary to preserve the validity of
the City’s tax, and still apply the City tax to as much of
the taxpayer’s activities as may be subject to the City’s
taxing authority.
(3) To take the credit authorized by this section, a
taxpayer must be able to document that the amount of
tax sought to be credited was paid upon the same gross
receipts used in computing the tax against which the
credit is applied and that the taxpayer paid the amount
of tax sought to be credited.
(4) Credit for Persons That Sell in the City Prod-
ucts That They Extract or Manufacture. Persons taxable
under the retailing or wholesaling classification with
respect to selling products in this City shall be allowed
a credit against those taxes for any eligible gross
receipts taxes paid: (a) with respect to the manufacturing
of the products sold in the City, and (b) with respect to
the extracting of the products, or the ingredients used in
the products, sold in the City. The amount of the credit
shall not exceed the tax liability arising under this chap-
ter with respect to the sale of those products.
(5) Credit for Persons That Manufacture Products
in the City Using Ingredients They Extract. Persons tax-
able under the manufacturing classification with respect
to manufacturing products in this City shall be allowed
a credit against those taxes for any eligible gross
receipts tax paid with respect to extracting the ingredi-
ents of the products manufactured in the City. The
amount of the credit shall not exceed the tax liability
arising under this chapter with respect to the manufac-
turing of those products.
(6) Credit for Persons That Sell Within the City
Products That They Print, or Publish and Print. Persons
taxable under the retailing or wholesaling classification
with respect to selling products in this City shall be
allowed a credit against those taxes for any eligible
gross receipts taxes paid with respect to the printing, or
the printing and publishing, of the products sold within
the City. The amount of the credit shall not exceed the
tax liability arising under this chapter with respect to the
sale of those products. (Ord. 5201 §2 (part), 2012: Ord.
5028 §1 (part), 2007: Ord. 4843, Added, 01/03/2003)
3.48.075 DEDUCTIONS TO PREVENT
MULTIPLE TAXATION OF
MANUFACTURING ACTIVITIES
AND PRIOR TO JANUARY 1, 2008,
TRANSACTIONS INVOLVING
MORE THAN ONE (1) CITY WITH
AN ELIGIBLE GROSS RECEIPTS
TAX.
This section establishes deductions to be applied
when a single taxable activity is taxable by more than
one (1) jurisdiction that imposes an eligible gross
receipts tax. To eliminate the possibility of the same sale
or service being taxed more than once by cities that
maintain nexus and an eligible gross receipts tax, the cit-
ies’ deductions set forth in this section shall apply as fol-
lows:
(1) Manufacturing - Person Manufacturing Prod-
ucts Within and Without. A person manufacturing prod-
ucts within the City using products manufactured by the
same person outside the City may deduct from the mea-
sure of the manufacturing tax the value of products man-
ufactured outside the City and included in the measure
of an eligible gross receipts tax paid with respect to
manufacturing such products.
(2) Goods and Services - Amounts Subject to an
Eligible Gross Receipts Tax in Another City That Also
Maintains Nexus Over the Same Activity. For taxes due
prior to January 1, 2008, a taxpayer that is subject to an
eligible gross receipts tax on the same activity in more
than one (1) jurisdiction may be entitled to a deduction
as follows:
(a) A taxpayer that has paid an eligible gross
receipts tax with respect to a sale of goods or services to
a jurisdiction in which the goods are delivered or the ser-
vices are provided may deduct an amount equal to the
gross receipts used to measure that tax from the measure
of the tax owed to the City.
(b) If a taxpayer has not paid tax to the juris-
diction where the product is delivered or the service is
provided, then no deduction is allowed. The sale shall be
taxed by the city where the office or place of business
that generated the sale is located. For both sales and ser-
vices, the order of taxing rights is delivery city, first; and
business office location, second.
(c) Notwithstanding the above, a person that
is subject to an eligible gross receipts tax in more than
one (1) jurisdiction on the gross income derived from
intangibles such as royalties, trademarks, patents, or
goodwill may deduct from the measure of the tax on
those amounts the gross income used in measuring the
3.48-15 (Revised 1/13)
eligible gross receipts tax paid to the other jurisdiction
where the headquarters is located.
(d) A taxpayer that has paid an eligible gross
receipts tax on the privilege of accepting or executing a
contract with another city may deduct an amount equal
to the contract price used to measure the tax due to the
other city from the measure of the tax owed to the City.
(e) For taxes due under this subsection (2)
after January 1, 2008, see BMC 3.48.077. (Ord. 5201 §2
(part), 2012: Ord. 5028 §1 (part), 2007: Ord. 4843,
Added, 01/03/2003)
3.48.076 ASSIGNMENT OF GROSS
INCOME DERIVED FROM
INTANGIBLES.
Gross income derived from the sale of intangibles
such as royalties, trademarks, patents, or goodwill shall
be assigned to the jurisdiction where the person is domi-
ciled (its headquarters is located). (Ord. 5201 §2 (part),
2012: Ord. 5028 §1 (part), 2007: Ord. 4924 §3, 2004)
3.48.077 ALLOCATION AND
APPORTIONMENT OF INCOME
WHEN ACTIVITIES TAKE PLACE
IN MORE THAN ONE (1)
JURISDICTION.
Gross income, other than persons subject to the pro-
visions of Chapter 82.14A RCW, shall be allocated and
apportioned as follows:
(1) Location of Activity. Gross income derived
from all activities other than those taxed as service or
royalties under BMC 3.48.050(1)(g) shall be allocated
to the location where the activity takes place.
(2) Place of Delivery. In the case of sales of tangi-
ble personal property, the activity takes place where
delivery to the buyer occurs.
(3) In the case of sales of digital products, the
activity takes place where delivery to the buyer occurs.
The delivery of digital products will be deemed to occur
at:
(a) The seller’s place of business if the pur-
chaser receives the digital product at the seller’s place of
business;
(b) If not received at the seller’s place of busi-
ness, the location where the purchaser or the purchaser’s
donee, designated as such by the purchaser, receives the
digital product, including the location indicated by
instructions for delivery to the purchaser or donee,
known to the seller;
(c) If the location where the purchaser or the
purchaser’s donee receives the digital product is not
known, the purchaser’s address maintained in the ordi-
nary course of the seller’s business when use of this
address does not constitute bad faith;
(d) If no address for the purchaser is main-
tained in the ordinary course of the seller’s business, the
purchaser’s address obtained during the consummation
of the sale, including the address of a purchaser’s pay-
ment instrument, if no other address is available, when
use of this address does not constitute bad faith; and
(e) If no address for the purchaser is obtained
during the consummation of the sale, the address where
the digital good or digital code is first made available for
transmission by the seller or the address from which the
digital automated service or service described in RCW
82.04.050(2)(g) or (6)(b) was provided, disregarding for
these purposes any location that merely provided the
digital transfer of the product sold.
(4) If none of the methods in subsection (3) of this
section for determining where the delivery of digital
products occurs are available after a good faith effort by
the taxpayer to apply the methods provided therein, then
the City and the taxpayer may mutually agree to employ
any other method to effectuate an equitable allocation of
income from the sale of digital products. The taxpayer
will be responsible for petitioning the City to use an
alternative method. If taxpayer and the City are unable
to mutually agree on an alternative method to effectuate
an equitable allocation of income from the sale of digital
products, then the City may employ an alternative
method for allocating the income from the sale of digital
products.
(5) For purposes of subsections (3)(a) through (e)
of this section, "receive" has the same meaning as in
RCW 82.32.730.
(6) Allocation. Gross income derived from activi-
ties taxed as services and other activities taxed under
BMC 3.48.050(1)(g) (Service) shall be apportioned to
the City by multiplying apportionable income by a frac-
tion, the numerator of which is the payroll factor plus
the service-income factor and the denominator of which
is two (2).
(a) Payroll Factor. The payroll factor is a frac-
tion, the numerator of which is the total amount paid in
the City during the tax period by the taxpayer for com-
pensation and the denominator of which is the total
compensation paid everywhere during the tax period.
Compensation is paid in the City if:
(i) The individual is primarily assigned
within the City;
(ii) The individual is not primarily
assigned to any place of business for the tax period and
the employee performs fifty (50) percent or more of his
or her service for the tax period in the City; or
(iii) The individual is not primarily
assigned to any place of business for the tax period, the
individual does not perform fifty (50) percent or more of
his or her service in any city and the employee resides in
the City.
(b) Service Income Factor. The service
income factor is a fraction, the numerator of which is the
total service income of the taxpayer in the City during
(Revised 1/13)3.48-16
the tax period, and the denominator of which is the total
service income of the taxpayer everywhere during the
tax period. Service income is in the City if:
(i) The customer location is in the City;
or
(ii) The income-producing activity is per-
formed in more than one (1) location and a greater pro-
portion of the service-income-producing activity is
performed in the City than in any other location, based
on costs of performance, and the taxpayer is not taxable
at the customer location; or
(iii) The service-income-producing activ-
ity is performed within the City, and the taxpayer is not
taxable in the customer location.
(c) Other Allocation Methods. If the alloca-
tion and apportionment provisions of this subsection do
not fairly represent the extent of the taxpayer’s business
activity in the city or cities in which the taxpayer does
business, the taxpayer may petition for or the tax admin-
istrators may jointly require, in respect to all or any part
of the taxpayer’s business activity, that one (1) of the
following methods be used jointly by the cities to allo-
cate or apportion gross income, if reasonable:
(i) Separate accounting;
(ii) The use of a single factor;
(iii) The inclusion of one (1) or more addi-
tional factors that will fairly represent the taxpayer’s
business activity in the City; or
(iv) The employment of any other method
to effectuate an equitable allocation and apportionment
of the taxpayer’s income.
(7) Definitions. The definitions in this subsection
apply throughout this section.
(a) "Apportionable income" means the gross
income of the business taxable under the service classi-
fications of a city’s gross receipts tax, including income
received from activities outside the City if the income
would be taxable under the service classification if
received from activities within the City, less any exemp-
tions or deductions available.
(b) "Compensation" means wages, salaries,
commissions, and any other form of remuneration paid
to individuals for personal services that are or would be
included in the individual’s gross income under the fed-
eral Internal Revenue Code.
(c) "Individual" means any individual who,
under the usual common law rules applicable in deter-
mining the employer-employee relationship, has the sta-
tus of an employee of that taxpayer.
(d) "Customer location" means the city or
unincorporated area of a county where the majority of
the contacts between the taxpayer and the customer take
place.
(e) "Primarily assigned" means the business
location of the taxpayer where the individual performs
his or her duties.
(f) "Service-taxable income" or "service
income" means gross income of the business subject to
tax under either the service or royalty classification.
(g) "Tax period" means the calendar year
during which tax liability is accrued. If taxes are
reported by a taxpayer on a basis more frequent than
once per year, taxpayers shall calculate the factors for
the previous calendar year for reporting in the current
calendar year and correct the reporting for the previous
year when the factors are calculated for that year, but not
later than the end of the first quarter of the following
year.
(h) "Taxable in the customer location" means
either that a taxpayer is subject to a gross receipts tax in
the customer location for the privilege of doing busi-
ness, or that the government where the customer is
located has the authority to subject the taxpayer to gross
receipts tax regardless of whether, in fact, the govern-
ment does so.
(8) Assignment or apportionment of revenue
under this section shall be made in accordance with and
in full compliance with the provisions of the interstate
commerce clause of the United States Constitution
where applicable. (Ord. 5201 §2 (part), 2012: Ord. 5028
§1 (part), 2007)
3.48.078 ALLOCATION AND
APPORTIONMENT OF PRINTING
AND PUBLISHING INCOME
WHEN ACTIVITIES TAKE PLACE
IN MORE THAN ONE (1)
JURISDICTION.
Notwithstanding RCW 35.102.130, effective Janu-
ary 1, 2008, gross income from the activities of printing,
and of publishing newspapers, periodicals, or maga-
zines, shall be allocated to the principal place in this
State from which the taxpayer’s business is directed or
managed. As used in this section, the activities of print-
ing, and of publishing newspapers, periodicals, or mag-
azines, have the same meanings as attributed to those
terms in RCW 82.04.280(1) by the Department of Rev-
enue. (Ord. 5201 §2 (part), 2012: Ord. 5028 §1 (part),
2007)
3.48.090 EXEMPTIONS.
(1) Nonprofit Corporations or Nonprofit Organi-
zations. This section shall not apply to nonprofit organi-
zations exempt from federal income tax under Section
501(c)(3) of the Internal Revenue Code, as hereafter
amended, except with respect to retail sales of such per-
sons.
(2) Health Maintenance Organization, Health Care
Service Contractor, Certified Health Plan. Beginning on
January 1, 2000, this chapter does not apply to any
health maintenance organization, health care service
contractor, or certified health plan in respect to premi-
3.48-17 (Revised 1/13)
ums or prepayments that are taxable under RCW
48.14.0201.
(3) Public Utilities. This chapter shall not apply to
any person in respect to a business activity with respect
to which tax liability is specifically imposed under the
provisions of Chapter 3.50 BMC.
(4) Investments - Dividends from Subsidiary Cor-
porations. This chapter shall not apply to amounts
derived by persons, other than those engaging in bank-
ing, loan, security, or other financial businesses, from
investments or the use of money as such, and also
amounts derived as dividends by a parent from its sub-
sidiary corporations.
(5) International Banking Facilities. This chapter
shall not apply to the gross receipts of an international
banking facility. As used in this subsection, an "interna-
tional banking facility" means a facility represented by
a set of asset and liability accounts segregated on the
books and records of a commercial bank, the principal
office of which is located in this State, and which is
incorporated and doing business under the laws of the
United States or of this State, a United States branch or
agency of a foreign bank, an Edge corporation orga-
nized under Section 25(a) of the Federal Reserve Act, 12
United States Code 611-631, or an agreement corpora-
tion having an agreement or undertaking with the Board
of Governors of the Federal Reserve System under Sec-
tion 25 of the Federal Reserve Act, 12 United States
Code 601-604(a), that includes only international bank-
ing facility time deposits (as defined in subsection (a)(2)
of Section 2.4.8 of Regulation D (12 CFR Part 204), as
promulgated by the Board of Governors of the Federal
Reserve System), and international banking facility
extensions of credit (as defined in subsection (a)(3) of
Section 2.4.8 of Regulation D).
(6) Insurance Business. This chapter shall not
apply to amounts received by any person or agent who
is an insurer or their appointed insurance producer upon
which a tax based on gross premiums is paid to the State
pursuant to RCW 48.14.020; and provided further, that
the provisions of this subsection shall not exempt any
bonding company from tax with respect to gross income
derived from the completion of any contract as to which
it is a surety, or as to any liability as successor to the lia-
bility of the defaulting contractor.
(7) Farmers - Agriculture. This chapter shall not
apply to any farmer in respect to amounts received from
selling fruits, vegetables, berries, butter, eggs, fish,
milk, poultry, meats or any other agricultural product
that is raised, caught, produced, or manufactured by
such persons.
(8) Athletic Exhibitions. This chapter shall not
apply to any person in respect to the business of con-
ducting boxing contests and sparring or wrestling
matches and exhibitions for the conduct of which a
license must be secured from the State Boxing Commis-
sion.
(9) Racing. This chapter shall not apply to any per-
son in respect to the business of conducting race meets
for the conduct of which a license must be secured from
the Washington State Horse Racing Commission.
(10)Ride Sharing. This chapter does not apply to
any funds received in the course of commuter ride shar-
ing or ride sharing for persons with special transporta-
tion needs in accordance with RCW 46.74.010.
(11)Employees. This chapter shall not apply to:
(a) Any person in respect to the person’s
employment in the capacity as an employee or servant
as distinguished from that of an independent contractor.
For the purposes of this subsection, the definition of
employee shall include those persons that are defined in
the Internal Revenue Code, as hereafter amended.
(b) A booth renter, as defined by RCW
18.16.020, is an independent contractor for purposes of
this chapter.
(12)Amounts Derived from Sale of Real Estate.
This chapter shall not apply to gross proceeds derived
from the sale of real estate. This, however, shall not be
construed to allow an exemption of amounts received as
commissions from the sale of real estate, nor as fees,
handling charges, discounts, interest or similar financial
charges resulting from, or relating to, real estate transac-
tions. This chapter shall also not apply to amounts
received for the rental of real estate if the rental income
is derived from a contract to rent for a continuous period
of thirty (30) days or longer.
(13)Mortgage Brokers’ Third-Party Provider Ser-
vices Trust Accounts. This chapter shall not apply to
amounts received from trust accounts to mortgage bro-
kers for the payment of third-party costs if the accounts
are operated in a manner consistent with RCW
19.146.050 and any rules adopted by the director of
financial institutions.
(14)Amounts Derived from Manufacturing, Selling
or Distributing Motor Vehicle Fuel. This chapter shall
not apply to the manufacturing, selling, or distributing
motor vehicle fuel, as the term "motor vehicle fuel" is
defined in RCW 82.36.010 and exempt under RCW
82.36.440; provided, that any fuel not subjected to the
State fuel excise tax, or any other applicable deduction
or exemption, will be taxable under this chapter.
(15)Amounts Derived from Liquor, and the Sale or
Distribution of Liquor. This chapter shall not apply to
liquor as defined in RCW 66.04.010 and exempt in
RCW 66.08.120.
(16)Casual and Isolated Sales. This chapter shall
not apply to the gross proceeds derived from casual or
isolated sales.
(17)Accommodation Sales. This chapter shall not
apply to sales for resale by persons regularly engaged in
the business of making retail sales of the type of prop-
(Revised 1/13)3.48-18
erty so sold to other persons similarly engaged in the
business of selling such property where (a) the amount
paid by the buyer does not exceed the amount paid by
the seller to the vendor in the acquisition of the article;
and (b) the sale is made as an accommodation to the
buyer to enable the buyer to fill a bona fide existing
order of a customer or is made within fourteen (14) days
to reimburse in kind a previous accommodation sale by
the buyer to the seller.
(18)Taxes Collected as Trust Funds. This chapter
shall not apply to amounts collected by the taxpayer
from third parties to satisfy third-party obligations to
pay taxes such as the retail sales tax, use tax, and admis-
sion tax.
(19)Port District Business Activity. For the pur-
pose of the tax imposed by BMC 3.48.050(1)(a) through
(g), persons engaged in business on Port District owned
property located within and zoned by the City with an
industrial classification ("Port Property") shall be
treated in the same manner as if the Port Property were
located in unincorporated Kitsap County and therefore
exempt from the tax; however, the apportionment and
allocation, place of delivery and the appropriate tax pro-
visions of this chapter shall apply for business activity
occurring off the Port Property but within the City, also
in the same manner as if the Port Property were located
in unincorporated Kitsap County.
(20)Three (3) Year Exemption for Annexed Busi-
nesses. This chapter shall not apply to any person with
respect to a business activity conducted in an area that
has become part of the City by annexation; provided,
however, that the business premises of such person be
located in the said area on the date of annexation; and
provided further, that the exemption provided herein
shall cease at the expiration of twelve (12) full calendar
quarters following the date of such annexation. (Ord.
5201 §2 (part), 2012: Ord. 5044 §2, 2008: Ord. 5028 §1
(part), 2007: Ord. 4988 §3, 2006: Ord. 4924 §4, 2004;
Ord. 4843, Added, 01/03/2003)
3.48.100 DEDUCTIONS.
In computing the license fee or tax, there may be
deducted from the measure of tax the following items:
(1) Compensation from Public Entities for Health
or Social Welfare Services - Exception. In computing
tax, there may be deducted from the measure of tax
amounts received from the United States or any instru-
mentality thereof or from the State of Washington or
any municipal corporation or political subdivision
thereof as compensation for, or to support, health or
social welfare services rendered by a health or social
welfare organization (as defined in RCW 82.04.431) or
by a municipal corporation or political subdivision,
except deductions are not allowed under this subsection
for amounts that are received under an employee benefit
plan. For purposes of this subsection, "employee benefit
plan" includes the military benefits program authorized
in 10 U.S.C. Section 1071 et seq., as amended, or
amounts payable pursuant thereto.
(2) Interest on Investments or Loans Secured by
Mortgages or Deeds of Trust. In computing tax, to the
extent permitted by Chapter 82.14A RCW, there may be
deducted from the measure of tax by those engaged in
banking, loan, security or other financial businesses,
amounts derived from interest received on investments
or loans primarily secured by first mortgages or trust
deeds on non-transient residential properties.
(3) Interest on Obligations of the State, Its Political
Subdivisions, and Municipal Corporations. In comput-
ing tax, there may be deducted from the measure of tax
by those engaged in banking, loan, security or other
financial businesses, amounts derived from interest paid
on all obligations of the State of Washington, its politi-
cal subdivisions, and municipal corporations organized
pursuant to the laws thereof.
(4) Interest on Loans to Farmers and Ranchers,
Producers or Harvesters of Aquatic Products, or Their
Cooperatives. In computing tax, there may be deducted
from the measure of tax amounts derived as interest on
loans to bona fide farmers and ranchers, producers or
harvesters of aquatic products, or their cooperatives by
a lending institution which is owned exclusively by its
borrowers or members and which is engaged solely in
the business of making loans and providing finance-
related services to bona fide farmers and ranchers, pro-
ducers or harvesters of aquatic products, their coopera-
tives, rural residents for housing, or persons engaged in
furnishing farm-related or aquatic-related services to
these individuals or entities.
(5) Receipts from Tangible Personal Property
Delivered Outside the State. In computing tax, there
may be deducted from the measure of tax under retailing
or wholesaling amounts derived from the sale of tangi-
ble personal property that is delivered by the seller to the
buyer or the buyer’s representative at a location outside
the State of Washington.
(6) Cash Discount Taken by Purchaser. In comput-
ing tax, there may be deducted from the measure of tax
the cash discount amounts actually taken by the pur-
chaser. This deduction is not allowed in arriving at the
taxable amount under the extracting or manufacturing
classifications with respect to articles produced or man-
ufactured, the reported values of which, for the purposes
of this tax, have been computed according to the "value
of product" provisions.
(7) Credit Losses of Accrual Basis Taxpayers. In
computing tax, there may be deducted from the measure
of tax the amount of credit losses actually sustained by
taxpayers whose regular books of account are kept upon
an accrual basis.
3.48-19 (Revised 1/13)
(8) Repair, Maintenance, Replacement, Etc., of
Residential Structures and Commonly Held Property -
Eligible Organizations.
(a) In computing tax, there may be deducted
from the measure of tax amounts used solely for repair,
maintenance, replacement, management, or improve-
ment of the residential structures and commonly held
property, but excluding property where fees or charges
are made for use by the public who are not guests
accompanied by a member, which are derived by:
(i) A cooperative housing association,
corporation, or partnership from a person who resides in
a structure owned by the cooperative housing associa-
tion, corporation, or partnership;
(ii) An association of owners of property
as defined in RCW 64.32.010, as now or hereafter
amended, from a person who is an apartment owner as
defined in RCW 64.32.010; or
(iii) An association of owners of residen-
tial property from a person who is a member of the asso-
ciation. "Association of owners of residential property"
means any organization of all the owners of residential
property in a defined area who all hold the same prop-
erty in common within the area.
(b) For the purposes of this subsection "com-
monly held property" includes areas required for com-
mon access such as reception areas, halls, stairways,
parking, etc., and may include recreation rooms, swim-
ming pools and small parks or recreation areas; but is
not intended to include more grounds than are normally
required in a residential area, or to include such exten-
sive areas as required for golf courses, campgrounds,
hiking and riding areas, boating areas, etc.
(c) To qualify for the deductions under this
subsection:
(i) The salary or compensation paid to
officers, managers, or employees must be only for actual
services rendered and at levels comparable to the salary
or compensation of like positions within the county
wherein the property is located;
(ii) Dues, fees, or assessments in excess
of amounts needed for the purposes for which the
deduction is allowed must be rebated to the members of
the association;
(iii) Assets of the association or organiza-
tion must be distributable to all members and must not
inure to the benefit of any single member or group of
members.
(9) Sales at Wholesale or Retail of Precious Metal
Bullion and Monetized Bullion. In computing tax, there
may be deducted from the measure of the tax amounts
derived from the sale at wholesale or retail of precious
metal bullion and monetized bullion. However, no
deduction is allowed on amounts received as commis-
sions upon transactions for the accounts of customers
over and above the amount paid to other dealers associ-
ated in such transactions, and no deduction or offset is
allowed against such commissions on account of sala-
ries or commissions paid to salesmen or other employ-
ees.
(10)Amounts Representing Rental of Real Estate
for Boarding Homes. In computing tax, there may be
deducted from the measure of tax amounts representing
the value of the rental of real estate for "boarding
homes." To qualify for the deduction, the boarding
home must meet the definition of "boarding home," and
be licensed by the State of Washington under Chapter
18.20 RCW. The deduction shall be in the amount of
twenty-five (25) percent of the gross monthly billing
when the boarder has resided within the boarding home
for longer than thirty (30) days.
(11)Radio and Television Broadcasting - Advertis-
ing Agency Fees - National, Regional, and Network
Advertising - Interstate Allocations. In computing tax,
there may be deducted from the measure of tax by radio
and television broadcasters amounts representing the
following:
(a) Advertising agencies’ fees when such fees
or allowances are shown as a discount or price reduction
in the billing or that the billing is on a net basis, i.e., less
the discount;
(b) Actual gross receipts from national, net-
work, and regional advertising or a "standard deduction"
as provided by RCW 82.04.280; and
(c) Local advertising revenue that represents
advertising which is intended to reach potential custom-
ers of the advertiser who are located outside the State of
Washington. The Director may issue a rule that provides
detailed guidance as to how these deductions are to be
calculated.
(12)Constitutional Prohibitions. In computing tax,
there may be deducted from the measure of the tax
amounts derived from business which the City is prohib-
ited from taxing under the Constitution of the State of
Washington or the Constitution of the United States.
(13)Receipts from the Sale of Tangible Personal
Property and Retail Service Delivered Outside the City
but Within Washington. Effective January 1, 2008,
amounts included in the gross receipts reported on the
tax return derived from the sale of tangible personal
property and retail service delivered to the buyer or the
buyer’s representative outside the City but within the
State of Washington may be deducted from the measure
of tax under the retailing, retail services, or wholesaling
classification.
(14)Professional Employer Services. In computing
the tax, a professional employer organization may
deduct from the calculation of gross income the gross
income of the business derived from performing profes-
sional employer services that is equal to the portion of
the fee charged to a client that represents the actual cost
of wages and salaries, benefits, workers’ compensation,
(Revised 1/13)3.48-20
payroll taxes, withholding, or other assessments paid to
or on behalf of a covered employee by the professional
employer organization under a professional employer
agreement. (Ord. 5201 §2 (part), 2012: Ord. 5028 §1
(part), 2007: Ord. 4843, Added, 01/03/2003)
3.48.120 TAX PART OF OVERHEAD.
It is not the intention of this chapter that the taxes or
fees herein levied upon persons engaging in business be
construed as taxes or fees upon the purchasers or cus-
tomer, but that such taxes or fees shall be levied upon,
and collectible from, the person engaging in the busi-
ness activities herein designated and that such taxes or
fees shall constitute a part of the cost of doing business
of such persons. (Ord. 5201 §2 (part), 2012: Ord. 5028
§1 (part), 2007: Ord. 4843, Added, 01/03/2003)
3.48.125 RULES AND REGULATIONS.
The Director may establish administrative rules and
regulations as deemed appropriate, consistent with this
chapter for the purpose of enforcing and carrying out its
provisions. (Ord. 5201 §2 (part), 2012: Ord. 5028 §1
(part), 2007: Ord. 4843, Added, 01/03/2003)
3.48.130 SEVERABILITY CLAUSE.
If any provision of this chapter or its application to
any person or circumstance is held invalid, the remain-
der of the chapter or the application of the provision to
other persons or circumstances shall not be affected.
(Ord. 5201 §2 (part), 2012: Ord. 5028 §1 (part), 2007:
Ord. 4843, Added, 01/03/2003)
3.86-5 (Revised 1/13)
ately preceding the calendar year as published by the
United States Secretary of the Treasury. The rate shall
be adjusted on the first day of January of each year for
use in computing interest for that calendar year.
(c) For tax periods after December 31, 2004,
the Director shall compute interest on refunds or credits
of amounts paid or other recovery allowed a taxpayer in
accordance with RCW 82.32.060 as it now exists or as
it may be amended. If incorporation herein of future
amendments to RCW 82.32.060 is deemed invalid, then
the provisions of RCW 82.32.060 existing at the effec-
tive date of the ordinance codified in this subsection
shall apply. (Ord. 5028 §2 (part), 2007: Ord. 4845,
Added, 01/03/2003)
3.86.110 LATE PAYMENT - DISREGARD
OF WRITTEN INSTRUCTIONS -
EVASION - PENALTIES.
(1) If the Director does not receive a return or pay-
ment of any tax due on a return by the due date, the
Director shall add a penalty in accordance with RCW
82.32.090(1), as it now exists or as it may be amended.
(2) If the Director determines that any tax has been
substantially underpaid as defined in RCW
82.32.090(2), there shall be added a penalty in accor-
dance with RCW 82.32.090(2), as it now exists or as it
may be amended.
(3) If a citation or criminal complaint is issued by
the Director for the collection of taxes, fees, assess-
ments, interest or penalties, there shall be added thereto
a penalty in accordance with RCW 82.32.090(3), as it
now exists or as it may be amended.
(4) If the Director finds that a person has engaged
in any business or performed any act upon which a tax
is imposed under this title and that person has not
obtained from the Director a business license as required
by Chapter 5.02 BMC, the Director shall impose a pen-
alty in accordance with RCW 82.32.090(4), as it now
exists or as it may be amended. No penalty shall be
imposed under this subsection (4) if the person who has
engaged in business without a license obtains a license
prior to being notified by the Director of the need to be
licensed.
(5) If the Director determines that all or any part of
a deficiency resulted from the taxpayer’s failure to fol-
low specific written tax reporting instructions, there
shall be assessed a penalty in accordance with RCW
82.32.090(5), as it now exists or as it may be amended.
(6) If the Director finds that all or any part of the
deficiency resulted from an intent to evade the tax pay-
able, the Director shall assess a penalty in accordance
with RCW 82.32.090(6), as it now exists or as it may be
amended.
(7) The penalties imposed under subsections (1)
through (5) of this section can each be imposed on the
same tax found to be due. This subsection does not pro-
hibit or restrict the application of other penalties autho-
rized by law.
(8) The Director shall not impose both the evasion
penalty and the penalty for disregarding specific written
instructions on the same tax found to be due.
(9) For the purposes of this section, "return" means
any document a person is required by the City to file to
satisfy or establish a tax or fee obligation that is admin-
istered or collected by the City, and that has a statutorily
defined due date.
(10)If incorporation herein of future amendments
to RCW 82.32.090 is deemed invalid, then the provi-
sions of RCW 82.32.090 existing at the effective date of
the ordinance codified in this subsection shall apply.
(Ord. 5028 §2 (part), 2007: Ord. 4845, Added,
01/03/2003)
3.86.120 CANCELLATION OF PENALTIES.
(1) The Director may cancel any penalties
imposed under BMC 3.86.110(1) and (2) if the taxpayer
shows that its failure to timely file or pay the tax was due
to reasonable cause and not willful neglect. Willful
neglect is presumed unless the taxpayer shows that it
exercised ordinary business care and prudence in mak-
ing arrangements to file the return and pay the tax but
was, nevertheless, due to circumstances beyond the tax-
payer’s control, unable to file or pay by the due date.
The Director has no authority to cancel any other penal-
ties or to cancel penalties for any other reason except as
provided in subsection (3) of this section.
(2) A request for cancellation of penalties must be
received by the Director within thirty (30) days after the
date the Department mails the notice that the penalties
are due. The request must be in writing and contain
competent proof of all pertinent facts supporting a rea-
sonable cause determination. In all cases, the burden of
proving the facts rests upon the taxpayer.
(3) The Director may cancel the penalties in BMC
3.86.110(1) and (2) one (1) time if a person:
(a) Is not currently licensed, and filing
returns;
(b) Was unaware of its responsibility to file
and pay tax; and
(c) Obtained business licenses and filed past
due tax returns within thirty (30) days after being noti-
fied by the Department.
(4) The Director shall not cancel any interest
charged upon amounts due. (Ord. 5028 §2 (part), 2007:
Ord. 4845, Added, 01/03/2003)
3.86.130 TAXPAYER QUITTING BUSINESS
- LIABILITY OF SUCCESSOR.
(1) Whenever any taxpayer quits business, sells
out, exchanges, or otherwise disposes of his business or
(Revised 1/13)3.86-6
his stock of goods, any tax payable hereunder shall
become immediately due and payable. Such taxpayer
shall, within ten (10) days thereafter, make a return and
pay the tax due.
(2) Any person who becomes a successor shall
become liable for the full amount of any tax owing. The
successor shall withhold from the purchase price a sum
sufficient to pay any tax due to the City from the tax-
payer until such time as: (a) the taxpayer shall produce
a receipt from the City showing payment in full of any
tax due or a certificate that no tax is due, or (b) more
than six (6) months have passed since the successor
notified the Director of the acquisition and the Director
has not issued and notified the successor of an assess-
ment.
(3) Payment of the tax by the successor shall, to
the extent thereof, be deemed a payment upon the pur-
chase price. If such payment is greater in amount than
the purchase price, the amount of the difference shall
become a debt due such successor from the taxpayer.
(4) Notwithstanding the above, if a successor
gives written notice to the Director of the acquisition,
and the Department does not within six (6) months of
the date it received the notice issue an assessment
against the taxpayer and mail a copy of that assessment
to the successor, the successor shall not be liable for the
tax. (Ord. 5028 §2 (part), 2007: Ord. 4845, Added,
01/03/2003)
3.86.140 ADMINISTRATIVE APPEAL.
Any person, except one who has failed to comply
with BMC 3.86.060 relating to the maintenance of
records, aggrieved by the amount of the fee or tax deter-
mined by the Director to be required under the provi-
sions of this chapter may pay the amount due and appeal
from such determination by filing a written notice of
appeal with the Administrative Hearing Examiner
within thirty (30) calendar days from the date written
notice of such amount was mailed to the taxpayer. A fil-
ing fee as set forth in Chapter 3.01 BMC shall be sub-
mitted with the appeal, which filing fee is required to
process the appeal. The Administrative Hearing Exam-
iner shall, as soon as practical, fix a time and place for
the hearing of such appeal, and shall cause a notice of
the time and place thereof to be delivered or mailed to
the parties. The hearing shall be conducted in accord
with the provisions of Chapter 2.13 BMC. The decision
of the Administrative Hearing Examiner shall indicate
the correct amount of the fee or tax owing. (Ord. 5028
§2 (part), 2007: Ord. 4845, Added, 01/03/2003)
3.86.160 DIRECTOR TO MAKE RULES.
The Director shall have the power, from time to
time, to adopt, publish and enforce rules and regulations
not inconsistent with this chapter or with law for the pur-
pose of carrying out the provisions of this chapter and it
shall be unlawful to violate or fail to comply with any
such rule or regulation. (Ord. 5028 §2 (part), 2007: Ord.
4845, Added, 01/03/2003)
3.86.170 ANCILLARY ALLOCATION
AUTHORITY OF DIRECTOR.
The Director is authorized to enter into agreements
with other Washington cities which impose an "eligible
gross receipts tax":
(1) To conduct an audit or joint audit of a taxpayer
by using an auditor employed by the City of Bremerton,
another city, or a contract auditor;
(2) To allocate or apportion the gross proceeds of
sales, gross receipts, or gross income of the business, or
taxes due from any person that is required to pay an eli-
gible gross receipts tax to more than one (1) Washington
city in a manner that fairly reflects gross receipts earned
from activities conducted within the respective cities;
(3) To apply the City’s tax prospectively where a
taxpayer has no office or place of business within the
City and has paid tax on all gross income to another
Washington city where the taxpayer is located; pro-
vided, that the other city maintains an eligible gross
receipts tax, and the income was not derived from con-
tracts with the City. (Ord. 5028 §2 (part), 2007: Ord.
4895 §1, 2004; Ord. 4845, Added, 01/03/2003)
3.86.180 MAILING OF NOTICES.
Any notice required by this chapter to be mailed to
any taxpayer or licensee shall be sent by ordinary mail,
addressed to the address of the taxpayer or licensee as
shown by the records of the Director. Failure of the tax-
payer or licensee to receive any such mailed notice shall
not release the taxpayer or licensee from any tax, fee,
interest, or any penalties thereon, nor shall such failure
operate to extend any time limit set by the provisions of
this chapter. It is the responsibility of the taxpayer to
inform the Director in writing about a change in the tax-
payer’s address. (Ord. 5028 §2 (part), 2007: Ord. 4845,
Added, 01/03/2003)
3.86.190 TAX DECLARED ADDITIONAL.
The license fee and tax herein levied shall be addi-
tional to any license fee or tax imposed or levied under
any law or any other ordinance of the City of Bremerton
except as herein otherwise expressly provided. (Ord.
5028 §2 (part), 2007: Ord. 4845, Added, 01/03/2003)
3.86.200 PUBLIC DISCLOSURE -
CONFIDENTIALITY -
INFORMATION SHARING.
(1) For purposes of this section, the following defi-
nitions apply:
(a) "Disclose" means to make known to any
person in any manner whatever, a return or tax informa-
tion.
3.86-7 (Revised 1/13)
(b) "Tax information" means:
(i) A taxpayer’s identity;
(ii) The nature, source, or amount of the
taxpayer’s income, payments, receipts, deductions,
exemption, credits, assets, liability, net worth, tax liabil-
ity deficiencies, over assessments, or tax payments,
whether taken from the taxpayer’s books and records or
any other source;
(iii) Whether the taxpayer’s return was, is
being, or will be examined or subject to other investiga-
tion or processing; or
(iv) Other data received by, recorded by,
prepared by, or provided to the City with respect to the
determination or the existence, or possible existence, of
liability, or the amount thereof, of a person under the
City’s tax codes defined in BMC 3.86.015 for a tax, pen-
alty, interest, fine, forfeiture, or other imposition, or
offense. However, data, material, or documents that do
not disclose information related to a specific or identifi-
able taxpayer do not constitute tax information under
this section. Nothing in this chapter requires any person
possessing data, material, or documents made confiden-
tial and privileged by this section to delete information
from such data, material or documents so as to permit its
disclosure.
(c) "City agency" means every City office,
department, division, bureau, board, commission, or
other City agency.
(d) "Taxpayer identity" means the taxpayer’s
name, address, telephone number, registration number,
or any combination thereof, or any other information
disclosing the identity of the taxpayer.
(2) Returns and tax information are confidential
and privileged, and except as authorized by this section,
neither the Director nor any other person may disclose
any return or tax information.
(3) This section does not prohibit the Director
from:
(a) Disclosing such return or tax information
in a civil or criminal judicial proceeding or an adminis-
trative proceeding:
(i) In respect of any tax imposed under
City’s tax codes defined in BMC 3.86.015 if the tax-
payer or its officer or other person liable under this title
is a party in the proceeding; or
(ii) In which the taxpayer about whom
such return or tax information is sought and another
state agency are adverse parties in the proceeding.
(b) Disclosing, subject to such requirements
and conditions as the Director prescribes by rules
adopted pursuant to BMC 3.86.160, such return or tax
information regarding a taxpayer to such taxpayer or to
such person or persons as that taxpayer may designate in
a request for, or consent to, such disclosure, or to any
other person, at the taxpayer’s request, to the extent nec-
essary to comply with a request for information or assis-
tance made by the taxpayer to such other person.
However, tax information not received from the tax-
payer must not be so disclosed if the Director deter-
mines that such disclosure would compromise any
investigation or litigation by any federal, state, or local
government agency in connection with the civil or crim-
inal liability of the taxpayer or another person, or that
such disclosure would identify a confidential informant,
or that such disclosure is contrary to any agreement
entered into by the department that provides for the
reciprocal exchange of information with other govern-
ment agencies which agreement requires confidentiality
with respect to such information unless such informa-
tion is required to be disclosed to the taxpayer by the
order of any court;
(c) Publishing statistics so classified as to pre-
vent the identification of particular returns or reports or
items thereof;
(d) Disclosing such return or tax information,
for official purposes only, to the Mayor or City Attor-
ney, or to any City agency, or to any member of the City
Council or their authorized designees dealing with mat-
ters of taxation, revenue, trade, commerce, the control of
industry or the professions;
(e) Permitting the City’s records to be audited
and examined by the proper state officer, his or her
agents and employees;
(f) Disclosing any such return or tax informa-
tion to a peace officer as defined in RCW 9A.04.110 or
prosecuting attorney, for official purposes. The disclo-
sure may be made only in response to a search warrant,
subpoena, or other court order, unless the disclosure is
for the purpose of criminal tax enforcement. A peace
officer or prosecuting attorney who receives the return
or tax information may disclose that return or tax infor-
mation only for use in the investigation and a related
court proceeding, or in the court proceeding for which
the return or tax information originally was sought or
where otherwise allowed to be disclosed under this sec-
tion;
(g) Disclosing any such return or tax informa-
tion to the proper officer of the Internal Revenue Service
of the United States, the Canadian government or pro-
vincial governments of Canada, or to the proper officer
of the tax department of any state or city or town or
county, for official purposes, but only if the statutes of
the United States, Canada or its provincial governments,
or of such other state or city or town or county, as the
case may be, grants substantially similar privileges to
the proper officers of the City;
(Revised 1/13)3.86-8
(h) Disclosing any such return or tax informa-
tion to the United States Department of Justice, includ-
ing the Bureau of Alcohol, Tobacco, Firearms and
Explosives, the Department of Defense, the immigra-
tion and customs enforcement and the customs and bor-
der protection agencies of the United States Department
of Homeland Security, the United States Coast Guard,
the Alcohol and Tobacco Tax and Trade Bureau of the
United States Department of Treasury, and the United
States Department of Transportation, or any authorized
representative of these federal agencies or their succes-
sors, for official purposes;
(i) Publishing or otherwise disclosing the text
of a written determination designated by the Director as
a precedent pursuant to RCW 82.32.410;
(j) Disclosing, in a manner that is not associ-
ated with other tax information, the taxpayer name,
entity type, business address, mailing address, revenue
tax registration numbers and the active/closed status of
such registrations, state or local business license regis-
tration identification and the active/closed status and
effective dates of such licenses, reseller permit numbers
and the expiration date and status of such permits, North
American industry classification system or standard
industrial classification code of a taxpayer, and the dates
of opening and closing of business. Except that this sub-
section may not be construed as giving authority to the
City or any recipient to give, sell, or provide access to
any list of taxpayers for any commercial purpose;
(k) Disclosing such return or tax information
that is also maintained by another Washington State or
local governmental agency as a public record available
for inspection and copying under the provisions of
Chapter 42.56 RCW or is a document maintained by a
court of record and is not otherwise prohibited from dis-
closure;
(l) Disclosing such return or tax information
to the United States Department of Agriculture, or suc-
cessor department or agency, for the limited purpose of
investigating food stamp fraud by retailers;
(m) Disclosing to a financial institution,
escrow company, or title company, in connection with
specific real property that is the subject of a real estate
transaction, current amounts due the City for a filed tax
warrant, judgment, or lien against the real property;
(n) Disclosing to a person against whom the
department has asserted liability as a successor under
BMC 3.86.130 return or tax information pertaining to
the specific business of the taxpayer to which the person
has succeeded;
(o) Disclosing real estate excise tax affidavit
forms filed under Chapter 3.84 BMC in the possession
of the City, including real estate excise tax affidavit
forms for transactions exempt or otherwise not subject
to tax;
(p) Disclosing such return or tax information
to the court or hearing examiner in respect to the City’s
application for a subpoena if there is probable cause to
believe that the records in possession of a third party
will aid the Director in connection with its official duties
under this title or a civil or criminal investigation.
(4) (a) The Director may disclose return or tax-
payer information to a person under investigation or
during any court or administrative proceeding against a
person under investigation as provided in this subsec-
tion (4). The disclosure must be in connection with the
department’s official duties under this chapter, or a civil
or criminal investigation. The disclosure may occur
only when the person under investigation and the person
in possession of data, materials, or documents are par-
ties to the return or tax information to be disclosed. The
department may disclose return or tax information such
as invoices, contracts, bills, statements, resale or exemp-
tion certificates, or checks. However, the department
may not disclose general ledgers, sales or cash receipt
journals, check registers, accounts receivable/payable
ledgers, general journals, financial statements, expert’s
workpapers, income tax returns, state tax returns, tax
return workpapers, or other similar data, materials, or
documents.
(b) Before disclosure of any tax return or tax
information under this subsection (4), the Director must,
through written correspondence, inform the person in
possession of the data, materials, or documents to be
disclosed. The correspondence must clearly identify the
data, materials, or documents to be disclosed. The
Director may not disclose any tax return or tax informa-
tion under this subsection (4), until the time period
allowed in subsection (4)(c) of this section has expired
or until the court has ruled on any challenge brought
under subsection (4)(c) of this section.
(c) The person in possession of the data,
materials, or documents to be disclosed by the depart-
ment has twenty (20) days from the receipt of the written
request required under subsection (4)(b) of this section
to petition the superior court of the county in which the
petitioner resides for injunctive relief. The court must
limit or deny the request of the Director if the court
determines that:
(i) The data, materials, or documents
sought for disclosure are cumulative or duplicative, or
are obtainable from some other source that is more con-
venient, less burdensome, or less expensive;
(ii) The production of the data, materials,
or documents sought would be unduly burdensome or
expensive, taking into account the needs of the depart-
ment, the amount in controversy, limitations on the peti-
3.86-9 (Revised 1/13)
tioner’s resources, and the importance of the issues at
stake; or
(iii) The data, materials, or documents
sought for disclosure contain trade secret information
that, if disclosed, could harm the petitioner.
(d) The Director must reimburse reasonable
expenses for the production of data, materials, or docu-
ments incurred by the person in possession of the data,
materials, or documents to be disclosed.
(e) Requesting information under subsection
(4)(b) of this section that may indicate that a taxpayer is
under investigation does not constitute a disclosure of
tax return or tax information under this section.
(5) Service of a subpoena issued by the court does
not constitute a disclosure of return or tax information
under this section. Notwithstanding anything else to the
contrary in this section, a person served with a subpoena
issued by the court may disclose the existence or content
of the subpoena to that person’s legal counsel.
(6) Any person acquiring knowledge of any return
or tax information in the course of his or her employ-
ment with the City and any person acquiring knowledge
of any return or tax information as provided under sub-
section (3)(d), (e), (f), (g), (h), (i), or (k) of this section,
who discloses any such return or tax information to
another person not entitled to knowledge of such return
or tax information under the provisions of this section,
is guilty of a misdemeanor. If the person guilty of such
violation is an officer or employee of the City, such per-
son must forfeit such office or employment and is inca-
pable of holding any public office or employment in the
City for a period of two years thereafter. (Ord. 5201 §1,
2012: Ord. 5028 §2 (part), 2007: Ord. 4845, Added,
01/03/2003)
3.86.210 TAX CONSTITUTES DEBT.
Any license fee or tax due and unpaid under this
chapter, and all interest and penalties thereon, shall con-
stitute a debt to the City of Bremerton and may be col-
lected in the same manner as any other debt in like
amount, which remedy shall be in addition to all other
existing remedies. (Ord. 5028 §2 (part), 2007: Ord.
4845, Added, 01/03/2003)
3.86.220 UNLAWFUL ACTIONS -
VIOLATION - PENALTIES.
(1) It shall be unlawful for any person liable for
amounts due under this chapter or under other chapters
as referenced in BMC 3.86.015:
(a) To violate or fail to comply with any of the
provisions of this or the referenced chapters or any law-
ful rule or regulation adopted by the Director;
(b) To intentionally defraud the City or inten-
tionally evade the payment of any tax or part thereof;
(c) For any person to make any false or fraud-
ulent tax return or false statement in any tax return, with
intent to defraud the City or evade the payment of any
tax or part thereof;
(d) To aid or abet any person in any attempt to
intentionally defraud the City or intentionally evade
payment of a license fee or tax or any part thereof;
(e) To fail to appear or testify in response to a
subpoena issued pursuant to law;
(f) To testify falsely in any investigation,
audit, or proceeding conducted pursuant to this chapter;
(g) To fail to keep and preserve books and
records or for any person to fail or refuse to permit the
examination of any book, paper, record or other data by
the City in accordance with this chapter; and/or
(h) To violate any of the provisions of this
chapter.
(2) Violations - Penalties.
(a) Civil Penalties. Any violation of subsec-
tion (1) of this section constitutes a civil violation under
Chapter 1.04 BMC for which a monetary penalty and
costs may be assessed and enforcement of this chapter
may be required as provided for in this chapter and
Chapter 1.04 BMC, including, but not limited to,
enforcement of assessment of penalties pursuant to
BMC 3.86.110.
(b) Criminal Penalties. In addition to the fore-
going penalties, any person who violates or fails to com-
ply with subsection (1) of this section shall, upon
conviction, be punished as described in the general
criminal penalty provisions of BMC 1.12.020(2). Such
person will be guilty of this violation for each day, or
portion thereof, during which the business is so engaged
or carried on.
(c) In lieu of and as an alternative to a hearing
before the Administrative Hearing Examiner pursuant
to subsection (2)(a) of this section, the City may file an
action in a court of competent jurisdiction to seek
enforcement of this chapter and assessment and collec-
tion of penalties, costs and enforcement as provided for
in this chapter. Additionally, the City may file an action
in a court of competent jurisdiction to seek enforcement
of an order of the Administrative Hearing Examiner
issued pursuant to subsection (2)(a) of this section.
(d) Penalties or punishments provided in this
section are not exclusive, and may be used in addition to
or in conjunction with other enforcement and penalty
provisions authorized by the Bremerton Municipal
Code or State law. (Ord. 5028 §2 (part), 2007: Ord.
4845, Added, 01/03/2003)
(Revised 1/13)3.86-10
3.86.230 SUSPENSION OR REVOCATION
OF BUSINESS LICENSE.
The Director, or designee, shall have the power and
authority to suspend or revoke any business license pur-
suant to Chapter 5.02 BMC. (Ord. 5028 §2 (part), 2007)
3.86.240 CLOSING AGREEMENT
PROVISIONS.
The Director may enter into an agreement in writ-
ing with any person relating to the liability of such per-
son in respect of any tax imposed by any of the chapters
within this title and administered by this chapter for any
taxable period(s). Upon approval of such agreement,
evidenced by execution thereof by the Director and the
person so agreeing, the agreement shall be final and con-
clusive as to the tax liability or tax immunity covered
thereby, and, except upon a showing of fraud or malfea-
sance, or misrepresentation of a material fact:
(1) The case shall not be reopened as to the matters
agreed upon, or the agreement modified, by the Director
or the taxpayer; and
(2) In any suit, action or proceeding, such agree-
ment, or any determination, assessment, collection, pay-
ment, abatement, refund, or credit made in accordance
therewith shall not be annulled, modified, set aside, or
disregarded. (Ord. 5028 §2 (part), 2007: Ord. 4845,
Added, 01/03/2003)
3.86.250 CHARGE-OFF OF
UNCOLLECTIBLE TAXES.
The Director may charge off any tax, penalty, or
interest that is owed by a taxpayer if the Director reason-
ably ascertains that the cost of collecting such amounts
would be greater than the total amount that is owed or
likely to be collected from the taxpayer. Charge-offs in
excess of one thousand dollars ($1,000) require City
Council approval. (Ord. 5028 §2 (part), 2007: Ord.
4845, Added, 01/03/2003)
3.86.260 SEVERABILITY.
If any provision of this chapter or its application to
any person or circumstance is held invalid, the remain-
der of the chapter or the application of the provision to
other persons or circumstances shall not be affected.
(Ord. 5028 §2 (part), 2007: Ord. 4845, Added,
01/03/2003)
7.06-1 (Revised 1/13)
Bremerton Municipal Code 7.06.030
Chapter 7.06
CHICKENS
Sections:
7.06.010 CHICKEN MANAGEMENT.
7.06.020 CHICKEN LICENSE.
7.06.030 CHICKEN LICENSE
PROCEDURE.
7.06.010 CHICKEN MANAGEMENT.
Chickens may be kept within the City limits of
Bremerton, provided:
(a) No more than five (5) hens, including chickens
and chicks, may be kept per single-family residential lot
pursuant to subsection (m) of this section. In no event
shall the five (5) allowed hens, including chickens or
chicks, count toward the accumulative total of four (4)
household pets pursuant to BMC 7.08.010.
(b) No roosters are allowed.
(c) Chickens, except for chicks, shall not be kept
inside any permitted dwelling.
(d) Henhouses, coops and chicken tractors must be
set back at least three (3) feet from all property lines.
(e) Henhouses, coops and chicken tractors shall
provide for adequate shelter and be kept clean and main-
tained so that dust, manure and odors are not detectable
beyond any property line.
(f) Henhouses, coops and chicken tractors includ-
ing chicken runs shall not exceed two hundred (200)
square feet in size and shall not exceed seven (7) feet in
height at the structure’s highest point.
(g) Henhouses and coops shall provide at least six
(6) square feet of space per chicken.
(h) Chicken tractors shall provide at least four (4)
square feet of space per chicken.
(i) Henhouses, coops and chicken tractors shall be
restricted to the backyard area of a single-family resi-
dential lot.
(j) Henhouses, coops and chicken tractors shall be
set back from any body of water in compliance with the
City of Bremerton’s shoreline master plan and critical
areas ordinance as each are currently enacted or herein-
after amended.
(k) Henhouses, coops and chicken tractors shall be
set back one hundred (100) feet from any public or pri-
vate well.
(l) Chickens shall not be allowed to run at large
and shall be enclosed within a henhouse, coop or
chicken tractor at all times.
(m) Chickens shall be allowed only on single-fam-
ily residential lots containing a maximum of one (1) res-
idence.
(n) Chicken manure shall be managed so as not to
create a nuisance or be in violation of Chapter 6.02
BMC as currently enacted or hereinafter amended.
(o) Chickens shall not be slaughtered.
(p) All chicken feed or food set aside for chickens
shall be stored in rodent-proof containers and feeders.
(q) All structures used to house or care for chick-
ens, including henhouses, coops and chicken tractors,
shall be rodent-proof.
(r) Any rodent activity in the vicinity of any
chicken structure or enclosure shall require the licensed
owner of the chickens to eradicate the rodents in compli-
ance with local, state and federal laws. (Ord. 5185 §1
(part), 2012: Ord. 5154 §5, 2011: Ord. 5126 §2 (part),
2010).
7.06.020 CHICKEN LICENSE.
(a) Annual License. A single license to keep up to
five (5) chickens per single-family residential lot shall
be obtained annually by the owner or within thirty (30)
calendar days from the date the owner acquires the
chicken(s) or brings chickens into the City of Bremer-
ton.
(b) License Expiration. A chicken license shall
expire one (1) year from the date of issuance.
(c) Chicken License Fee. License fees are set pur-
suant to BMC 3.01.010.
(d) Additional License Fee. Licenses not renewed
by the designated renewal date shall be assessed an
additional license fee of ten dollars ($10.00); provided,
there shall be no additional license fee where:
(1) The applicant has owned the chicken(s)
for less than thirty (30) calendar days; or
(2) The applicant has resided in the City for
less than thirty (30) calendar days; or
(3) At the discretion of the City Clerk,
amnesty may be granted to all residents for an
announced period of time not to exceed ninety (90) days
in duration, and no more frequently than once per calen-
dar year.
(e) Exemptions from License Fees. The following
are exempt from license fees:
(1) Chickens in the temporary custody of a
veterinarian or animal welfare organization whose own-
ers are unknown; or
(2) Chickens owned, and available for retail
sale, by the owner or operator of a licensed commercial
pet facility. (Ord. 5185 §1 (part), 2012: Ord. 5126 §2
(part), 2010).
7.06.030 CHICKEN LICENSE PROCEDURE.
(a) Issuance of Licenses. The City Treasurer, ani-
mal control authority, or the authorized agents thereof
shall issue licenses pursuant to BMC 7.06.020, as spec-
ified in this section.
(Revised 1/13)7.06-2
7.06.030
(b) Contents of License. The license shall contain
the following:
(1) Date of issuance and date of expiration;
(2) A serial number;
(3) The name, address, and telephone number
of the owner of the chicken(s).
(c) Transferability of Licenses. Licenses are not
transferable from one chicken owner to another. (Ord.
5185 §1 (part), 2012: Ord. 5126 §2 (part), 2010).
7.15-1 (Revised 1/13)
Bremerton Municipal Code 7.15.010
Chapter 7.15
INFRACTIONS
Sections:
7.15.010 INFRACTIONS.
7.15.020 INFRACTION PENALTY.
7.15.030 INFRACTION PROCEDURE.
7.15.040 ENFORCEMENT BY CIVIL
ACTION.
7.15.050 UNLAWFUL - VIOLATIONS
AND PENALTIES.
7.15.010 INFRACTIONS.
The following are declared to be Class 1 civil
infractions:
(a) Animal at Large. For the owner of a pet or live-
stock to suffer or permit such animal to leave the prem-
ises of the owner, unless the animal is under physical
restraint adequate to the size and nature of the animal or
is sufficiently near its owner to be under its owner’s
direct control and is obedient to its owner’s commands,
except that all dogs must be leashed when not on the
premises of the owner. Exceptions to this restriction are
pets engaged in formal training, competition, service
dogs engaged in an activity for which they are trained or
in service, or dogs allowed in City of Bremerton dog
parks as provided in Chapter 13.04 BMC. This provi-
sion also applies to the requirements established in
BMC 7.06.010(m);
(b) Animal in Heat. For the owner of a pet in heat
to keep such an animal where it is accessible to male
animals unless such accessibility is for the purpose of
planned breeding;
(c) Animal Noise. For any person(s) to own any
animal which by its barking, howling, baying, squeal-
ing, crowing, crying, bleating, screeching, or making
any other noise which by its volume or frequency unrea-
sonably disturbs or interferes with the peace of any per-
son(s) for more than fifteen (15) minutes in any one (1)
hour period of any day, and is documented by three (3)
or more separate episodes of such noise in a sequential
seven (7) day period. The burden is upon the owner of
such animal(s) to maintain quiet. Exceptions to this sub-
section are commercial pet facilities, animal welfare
facilities, veterinary hospitals, or grooming parlors oth-
erwise in compliance with the Bremerton Municipal
Code including, but not limited to, BMC 7.08.030, or
those who can substantiate that such animal noise was
caused by an injury or illness of the animal(s) or by will-
ful trespass, torment, or abuse of the animal(s) on its
property by others.
Enforcement may be undertaken only upon written
receipt of a complaint made to either the animal control
authority or law enforcement by a person(s) residing at
or who is employed in an area affected by such public
noise disturbance. Any such animal(s) shall be deemed
a nuisance and may be seized and impounded, pursuant
to BMC 7.10.010(a), if the disturbance reoccurs after
the owner or custodian of such animal(s) has received
two (2) written warnings from either the animal control
authority or law enforcement within a calendar year;
(d) Damaging Property. For the owner of a pet or
livestock to suffer or permit the animal to leave the
premises of the owner and thereafter cause damage to
any thing of value or any other pet or livestock;
(e) Disturbing Pedestrians. For the owner of a pet
or livestock, when off the property of the owner, to suf-
fer or permit the animal to disturb people lawfully on
public ways. For the purposes of this section, "disturb"
shall mean to chase or approach a person upon the
streets, sidewalks, or any other public grounds or private
property in a menacing fashion or apparent attitude of
attack;
(f) Chasing Vehicles. For the owner of a pet or
livestock to suffer or permit the animal to chase or run
at or after vehicles lawfully on public ways;
(g) Reporting and Releasing Stray Animals. For
any person to fail to notify the animal control authority
that a stray pet or livestock is in the person’s possession,
or to refuse to release such stray animal to the animal
control authority upon demand;
(h) Releasing Animal. For any person except the
owner or other authorized person to release any pet or
livestock from confinement;
(i) Excess Number of Animals. To own more than
a total of four (4) household pets as provided in BMC
7.08.010(f) or to own more than a total of five (5) chick-
ens as provided in BMC 7.06.010(a) at the same place
or residence without a valid commercial pet facility or
animal welfare facility license;
(j) Failure to License. For an owner to fail to
license a cat or dog as required by BMC 7.08.010(a); or
to fail to obtain a chicken license as required by BMC
7.06.020(a).
(k) Animal Bites. To own a pet or livestock that
bites a person while such person is on public property or
lawfully on private property;
(l) Agitating an Animal. To intentionally agitate,
harass, or provoke a pet or livestock except that a person
may take reasonable steps, not causing undue pain or
suffering, to remove unwanted animals from their prop-
erty;
(m) Failing to Notify Animal Control Authority of
Change of Ownership, Custody, and/or Residence. For
any owner of an animal that has been declared danger-
ous or potentially dangerous to sell, barter, or otherwise
transfer the ownership, custody, or residence of such an
animal without notifying the animal control authority
within fourteen (14) calendar days of the change as
(Revised 1/13)7.15-2
7.15.020
required by BMC 7.12.010(i) or to otherwise fail to
comply with the requirements of that section;
(n) Sale, Barter, or Other Transfer of Pets in Public
Places Prohibited. It is unlawful to sell, barter, or other-
wise transfer for the purpose of changing ownership any
pet in an area open to the public, unless such activity is
pursuant to BMC 7.08.030, or occurs at a sanctioned
dog or cat show;
(o) Transporting a pet or livestock in the open bed
of a pickup truck or other outside part of a vehicle unless
a suitable harness, cage, or enclosure is utilized and
attached so as to protect such animal from falling or
being thrown from the vehicle, and would not by its
design or application cause injury to the animal;
(p) Pets Chasing Livestock. For the owner of a pet
to permit that animal to harass or chase another owner’s
livestock, when not engaged in the specific work of
herding approved by the owner of the livestock;
(q) Animal Waste. For the owner of a pet to fail to
remove deposits of fecal material originating from the
owner’s animal from public or private property unless
the owner of such property has given permission for
such material to be deposited. This shall not authorize
such deposits as are otherwise governed by public health
regulations or other provisions of this code;
(r) Outdoor Feeding. To feed or allow any domes-
tic or wild animals or birds to feed outdoors at such
times and in such numbers that feeding birds or animals
create an unreasonable disturbance or accumulation of
droppings on surrounding properties, including public
property;
(s) Ownership or possession by a person under the
age of eighteen (18) years old of any dangerous or
potentially dangerous animal;
(t) Roosters. It is unlawful to keep a rooster or
roosters as prohibited by BMC 7.06.010(b);
(u) Henhouses, coops and chicken tractors. For an
owner to fail to comply with the provisions of BMC
7.06.010(d) through BMC 7.06.010(k);
(v) For an owner to keep chickens in violation of
BMC 7.06.010(m);
(x) Chickens kept inside a permitted dwelling. For
anyone to keep chickens, except chicks, inside any per-
mitted dwelling as prohibited by BMC 7.06.010(c);
(y) For an owner to fail to manage chicken manure
as required in BMC 7.06.010(n);
(z) For an owner to fail to maintain chicken feed in
rodent-proof containers as required by BMC
7.06.010(p);
(aa) For an owner to fail to provide for rodent-proof
chicken structures pursuant to BMC 7.06.010(q);
(bb) For an owner to fail to take necessary steps to
eradicate rodents pursuant to BMC 7.06.010(r);
(cc) For any owner to slaughter chickens in viola-
tion of BMC 7.06.010(o). This provision shall in no way
limit the City of Bremerton’s ability to prosecute for
violations of Chapter 7.14 BMC. (Ord. 5185 §2, 2012;
Ord. 5126 §3, 2010; Ord. 4952 §2, 2005; Ord. 4949 §1
(part), 2005)
7.15.020 INFRACTION PENALTY.
The base penalty for any infraction specified in
BMC 7.15.010 shall be seventy-six dollars ($76.00) for
the first violation, one hundred forty-two dollars
($142.00) for the second infraction committed within
one (1) calendar year, and one hundred ninety-two dol-
lars ($192.00) for the third and subsequent infractions
committed within one (1) calendar year. In addition to
the base penalty, a public safety and educational assess-
ment and any other assessments required by statute shall
be imposed. Each and every day or portion thereof in
which an infraction is committed shall constitute a sep-
arate and distinct infraction. (Ord. 4949 §1 (part), 2005)
7.15.030 INFRACTION PROCEDURE.
Infractions under this title shall, insofar as possible,
be charged and processed pursuant to justice court traf-
fic infraction rules as now or hereafter amended. (Ord.
4949 §1 (part), 2005)
7.15.040 ENFORCEMENT BY CIVIL
ACTION.
Any action or inaction by any animal or the owner
or keeper thereof which is contrary to the provisions of
this title, regardless if such constitutes a crime or infrac-
tion hereunder, shall be, and the same are declared to be
unlawful and a public nuisance and compliance with this
title may be enforced by an action for abatement or
injunction brought by an affected citizen or by the pros-
ecuting attorney. (Ord. 4949 §1 (part), 2005)
7.15.050 UNLAWFUL - VIOLATIONS AND
PENALTIES.
(a) It shall be unlawful:
(1) To fail to respond to a notice of infraction
issued pursuant to this chapter.
(b) Any violation of this chapter as set forth in this
section shall constitute a misdemeanor pursuant to BMC
1.12.020(2). (Ord. 4949 §1 (part), 2005)
(Revised 1/13)
Title 9
PEACE, SAFETY AND MORALS
Chapters:
9.06 POLICE DOGS
9.10 TOW TRUCK ROSTER
9.12 TOW TRUCK SERVICES
9.18 NO SMOKING SIGNS
9.20 PAWNBROKERS AND SECOND-HAND DEALERS
9.24 PROSTITUTION
9.29 NUDITY IN PUBLIC PLACES
9.32 UNAUTHORIZED CAMPING
9.34 HOTELS/MOTELS
9.37 UNFAIR HOUSING PRACTICES
9.39 SOLICITING
9.48 FIREWORKS
9.50 SOLVENT INHALATION
9.88 DRUG OFFENSES
9.89 DRUG RELATED LOITERING
9.92 CHRONIC NUISANCE PROPERTIES
9.88-1 (Revised 1/13)
Chapter 9.88
DRUG OFFENSES
Sections:
9.88.010 DEFINITIONS.
9.88.020 MARIJUANA - POSSESSION.
9.88.030 MARIJUANA - IN VIEW OF
GENERAL PUBLIC -
INFRACTION.
9.88.040 DRUG PARAPHERNALIA -
PROHIBITED ACTS.
9.88.050 DRUG PARAPHERNALIA -
SELLING OR GIVING -
INFRACTION.
9.88.060 MISDEMEANOR VIOLATIONS
- MINIMUM PENALTIES FOR
MARIJUANA AND DRUG
PARAPHERNALIA.
9.88.070 LEGEND DRUGS -
POSSESSION WITHOUT
PRESCRIPTION.
9.88.010 DEFINITIONS.
The following definitions are hereby adopted:
(a) RCW 69.50.101 entitled "Definitions" is
hereby adopted by reference as currently enacted and as
hereinafter amended from time to time, and shall be
given the same force and effect as if set forth herein in
full.
(b) RCW 69.50.102 entitled "Drug paraphernalia -
Definitions" is hereby adopted by reference as currently
enacted and as hereinafter amended from time to time,
and shall be given the same force and effect as if set
forth herein in full. (Ord. 5204 §1 (part), 2012: Ord.
4850 §1 (in part), 2003)
9.88.020 MARIJUANA - POSSESSION.
RCW 69.50.4013 and 69.50.4014 and Initiative No.
502 Section 15, with the exception of those provisions
contained therein for which a violation constitutes a fel-
ony crime, are hereby adopted by reference as currently
enacted and as hereinafter amended from time to time,
and shall be given the same force and effect as if set
forth herein in full. (Ord. 5204 §1 (part), 2012: Ord.
4850 §1 (in part), 2003)
9.88.030 MARIJUANA - IN VIEW OF
GENERAL PUBLIC -
INFRACTION.
Chapter 69.50 RCW, Initiative No. 502 Section 21
(Judicial Information System No. 13C3521) relating to
the opening, use or consumption of marijuana, usable
marijuana or marijuana-infused products in view of the
general public is hereby adopted by reference as cur-
rently enacted and as hereinafter amended from time to
time, and shall be given the same force and effect as if
set forth herein in full. A person who violates this sec-
tion is guilty of a class 3 civil infraction pursuant to
RCW 7.80.120(1)(c) as currently enacted and as herein-
after amended from time to time. (Ord. 5204 §1 (part),
2012)
9.88.040 DRUG PARAPHERNALIA -
PROHIBITED ACTS.
RCW 69.50.412 is hereby adopted by reference as
currently enacted and as hereinafter amended from time
to time, and shall be given the same force and effect as
if set forth herein in full. (Ord. 5204 §1 (part), 2012:
Ord. 4850 §1 (in part), 2003. Formerly 9.88.030)
9.88.050 DRUG PARAPHERNALIA -
SELLING OR GIVING -
INFRACTION.
RCW 69.50.4121 is hereby adopted by reference as
currently enacted and as hereinafter amended from time
to time, and shall be given the same force and effect as
if set forth herein in full. (Ord. 5204 §1 (part), 2012)
9.88.060 MISDEMEANOR VIOLATIONS -
MINIMUM PENALTIES FOR
MARIJUANA AND DRUG
PARAPHERNALIA.
RCW 69.50.425 is hereby adopted by reference as
currently enacted and as hereinafter amended from time
to time, and shall be given the same force and effect as
if set forth herein in full. A person who is convicted of a
misdemeanor violation of BMC 9.88.020 or 9.88.040
shall be subject to punishment pursuant to RCW
69.50.425. (Ord. 5204 §1 (part), 2012: Ord. 4850 §1 (in
part), 2003. Formerly 9.88.040)
9.88.070 LEGEND DRUGS - POSSESSION
WITHOUT PRESCRIPTION.
RCW 69.41.030, with the exception of those provi-
sions contained therein for which a violation constitutes
a felony crime, is hereby adopted by reference as cur-
rently enacted and as hereinafter amended from time to
time, and shall be given the same force and effect as if
set forth herein in full. For purposes of this section, and
as defined in RCW 69.41.010, "legend drugs" means
any drugs which are required by state law or regulation
of the State Board of Pharmacy to be dispensed on pre-
scription only or are restricted to use by practitioners
only. A violation of this section constitutes a misde-
meanor. (Ord. 5204 §1 (part), 2012)
9A.12-1 (Revised 1/13)
Chapter 9A.12
ALCOHOLIC BEVERAGES
Sections:
9A.12.010 ALCOHOLIC BEVERAGE
CONTROL - ENFORCEMENT.
9A.12.020 PUBLIC PLACES -
SUPPLEMENTAL DEFINITION.
9A.12.010 ALCOHOLIC BEVERAGE
CONTROL - ENFORCEMENT.
The following sections of RCW Title 66, with the
exception of those provisions contained therein for
which a violation constitutes a felony crime, are hereby
adopted by reference as currently enacted and as herein-
after amended from time to time, and shall be given the
same force and effect as if set forth herein in full, and
wherever the word "title" or words "this title" are used
therein the same shall be construed to mean and refer to
RCW Title 66, and "this act" shall mean and refer to the
Washington State Liquor Act:
RCW 66.04.010 Definitions.
RCW 66.04.011 "Public place" not to include
certain parks and picnic areas.
RCW 66.08.010 Title liberally construed.
RCW 66.20.160 "Card of identification,"
"licensee," "store employee"
defined for certain purposes.
RCW 66.20.200 Unlawful acts relating to card
identification and certification
card.
RCW 66.28.080 Permit for music and dancing
upon licensed premises.
RCW 66.28.090 Licensed premises open for
inspection - Failure to allow.
RCW 66.44.010 Local officers to enforce law -
Authority of board - Liquor
enforcement officers.
RCW 66.44.040 Sufficiency of description of
offenses in complaints,
informations, process, etc.
RCW 66.44.050 Description of offense in words
of statutes - Proof required.
RCW 66.44.060 Proof of unlawful sale
establishes prima facie intent.
RCW 66.44.070 Certified analysis is prima facie
evidence of alcoholic content.
RCW 66.44.080 Service of process on
corporation.
RCW 66.44.100 Opening or consuming liquor in
public places.
RCW 66.44.130 Sales of liquor by drink or
bottle.
RCW 66.44.150 Buying liquor illegally.
RCW 66.44.160 Illegal possession,
transportation of alcoholic
beverages.
RCW 66.44.170 Illegal possession of liquor with
intent to sell - Prima facie
evidence, what is.
RCW 66.44.175 Violations of law.
RCW 66.44.180 Jurisdiction.
RCW 66.44.200 Sales to persons apparently
under the influence of liquor.
RCW 66.44.210 Obtaining liquor for ineligible
person.
RCW 66.44.240 Drinking in public conveyance
- Penalty against carrier.
RCW 66.44.250 Minor applying for permit.
RCW 66.44.270 Furnishing liquor to minors -
Possession, use.
RCW 66.44.280 Minor applying for permit.
RCW 66.44.290 Minor purchasing liquor.
RCW 66.44.291 Minor purchasing or attempting
to purchase liquor - Penalty.
RCW 66.44.300 Treating minor, etc., in public
place where liquor sold.
RCW 66.44.310 Minors frequenting tavern -
Misrepresentation of age -
Classification of licenses.
RCW 66.44.316 Musicians eighteen years and
older permitted to enter and
remain upon licensed premises
during employment.
RCW 66.44.320 Sales of liquor to minors a
violation.
RCW 66.44.325 Unlawful transfer to a minor of
an identification of age.
RCW 66.44.340 Employees eighteen years and
over allowed to sell and carry
beer and wine for class E and/or
F licensed employers.
RCW 66.44.350 Employees eighteen years and
over allowed to serve and carry
liquor, clean up, etc., for class
A, C, D and/or H licensed
employers.
RCW 66.44.370 Resisting or opposing officers
in enforcement of title.
(Ord. 4850 §2 (in part), 2003)
9A.12.020 PUBLIC PLACES -
SUPPLEMENTAL DEFINITION.
For the purpose of RCW 66.44.100, adopted by this
chapter, "public place" as defined in RCW 66.04.010,
also adopted by this chapter, shall not include any City
park where the service and consumption of liquor is
authorized pursuant to BMC 13.04.140 or any other
(Revised 1/13)9A.12-2
public place now or hereinafter specifically exempted
by City code or ordinance. (Ord. 5183 §2, 2012: Ord.
5006 §1, 2007)
11.12-1 (Revised 1/13)
Chapter 11.12
TRANSPORTATION DEVELOPMENT CODE
Sections:
11.12.010 TITLE.
11.12.020 PURPOSE.
11.12.030 AUTHORITY.
11.12.040 TERRITORIAL APPLICATION.
11.12.050 DEFINITIONS.
11.12.060 TRAFFIC IMPACT ANALYSIS
REPORTS.
11.12.070 TRAFFIC IMPACT
MITIGATION.
11.12.080 DESIGN AND CONSTRUCTION
ENGINEERING STANDARDS
AND DEVIATIONS.
11.12.085 COMPLETE STREETS.
11.12.090 DEDICATION OF RIGHT-OF-
WAY.
11.12.100 EASEMENTS.
11.12.110 STREET FRONTAGE
IMPROVEMENTS.
11.12.120 LANDSCAPING IN RIGHTS-
OF-WAY, EASEMENTS AND
ACCESS TRACTS.
11.12.130 PRIVATE STREETS.
11.12.140 ACCEPTANCE OF PRIVATE
STREETS AS DEDICATED
PUBLIC STREETS.
11.12.150 DRIVEWAYS.
11.12.160 PRIVATE INTERSECTION
OPENING.
11.12.170 STREET ENDS.
11.12.180 PARKING CIRCULATION.
11.12.190 TRAFFIC SIGNALS.
11.12.200 STREET LIGHTING.
11.12.210 TRAFFIC CONTROL.
11.12.220 UTILITY COMPANIES.
11.12.230 STREET INTERSECTION
SIGHT DISTANCE
REQUIREMENTS.
11.12.240 SIGHT DISTANCE
REQUIREMENTS FOR
PEDESTRIAN SAFETY.
11.12.250 PAVEMENT RESTORATION
FOR TRENCHING IN RIGHT-
OF-WAY.
11.12.260 VIOLATION - PENALTY.
11.12.010 TITLE.
This section shall be known as the "Transportation
Development Code." (Ord. 4856 §5 (in part), 2003)
11.12.020 PURPOSE.
The purpose of this chapter is to implement the
transportation element of the City comprehensive plan,
and to provide an orderly process for the adoption,
implementation, interpretation and modification of City
transportation system development standards. (Ord.
4856 §5 (in part), 2003)
11.12.030 AUTHORITY.
The Department of Public Works and Utilities by
and through its Director is charged with the administra-
tion and enforcement of the provisions of this chapter.
The Director shall have the authority to:
(a) Develop and adopt procedures as needed to
implement this Code and to carry out the responsibilities
of the Department.
(b) Request the assistance of other City depart-
ments to administer and enforce this Code.
(c) Assign the responsibility for interpretation and
application of specified procedures to divisions within
the Department of Public Works and Utilities.
(d) Require or allow a performance or mainte-
nance assurance surety when authorized by a provision
of this chapter
(e) Act as final authority for appeals and requests
for variance from requirements of this chapter.
(f) Amend, interpret, and allow deviations from
the City of Bremerton design and construction standards
(engineering standards) when the Director finds that
said reasons are in the best interest of the community.
The Director is further authorized to establish minimum
requirements for the design and construction of trans-
portation facilities, utilities, and other public infrastruc-
ture, and requirements for protecting existing facilities
during construction. The engineering standards shall be
consistent with this Code and adopted City policies.
Modifications to or deviations from adopted engineer-
ing standards must be supported, in writing, and demon-
strate that the public interest is protected, and the
modification is based upon sound engineering and/or
public safety principles and adequately addresses all rel-
evant functional, safety, maintenance, and aesthetic
concerns. If a deviation is requested by an applicant, the
Director shall require all necessary information to be
provided by the applicant, and the applicant shall pay all
City costs, including staff time and consultant fees,
associated with reviewing and approving the deviation
request.
(g) Apply for grants to conduct transportation
improvements.
(h) Delegate, in writing, the Director’s authority to
perform any of the tasks required of him/her under this
chapter to other personnel with the Department, as is
needed for the effective and efficient administration of
the Department and the duties required under this chap-
ter. (Ord. 4856 §5 (in part), 2003)
(Revised 1/13)11.12-2
11.12.040 TERRITORIAL APPLICATION.
This chapter shall apply to all development within
the City. No permit shall be issued for any development
in the City unless mitigation conditions, or improve-
ments required by this chapter are made conditions of
the permit. (Ord. 4856 §5 (in part), 2003)
11.12.050 DEFINITIONS.
The following words and phrases, when used in this
chapter, shall have the following meanings unless the
context clearly indicates otherwise:
(a) "Activity centers" means locations such as
schools, parks, retail areas and shopping centers, places
of employment, or public service agencies that attract
people.
(b) "Bicycle facilities" is a general term referring
to improvements that accommodate or encourage bicy-
cling, including, but not limited to, parking facilities,
bike racks, and improvements to bicycle routes.
(c) "Bicycle route" means any route designated for
bicycle travel in the comprehensive plan, whether exclu-
sive for bicyclists or to be shared with other transporta-
tion modes.
(d) "Cul-de-sac" means a street closed at one (1)
end by widened pavement of sufficient size for vehicles
to turn around.
(e) "Curb (wheelchair) ramp" means a ramp cut
into a roadway curb and sidewalk to allow access for
physically challenged pedestrians to and from sidewalks
and streets.
(f) "Dedication" shall mean the transfer of land or
interest in land by the owner of such land to the City for
public uses, reserving no other rights than such as are
compatible with the full exercise and enjoyment of the
uses to which the property has been dedicated.
(g) "Developer" or "applicant" means the property
owner and his/her authorized agents or contractors
responsible for a project.
(h) "Development" shall mean any modification to
any existing structure, modifications of the existing nat-
ural landscape above and below ground or water, new
construction or modification of a site previously modi-
fied by human activity.
(i) "Director" means the Director of the Depart-
ment of Public Works and Utilities of the City of
Bremerton or his/her designated or authorized represen-
tative.
(j) "Easement" means a privilege to use the land
of another, or to restrict the use of the land of another,
for a designated purpose. "Easement," as used herein,
unless the context clearly designates otherwise, shall be
an easement appurtenant, and shall be in a form
approved by the City, and recorded with the Kitsap
County Auditor as an encumbrance on the subservient
estate.
(k) "Gross square feet" means the total number of
square feet within the finished wall surface of the outer
building walls of a structure, including enclosed park-
ing, but excluding vent shafts, outdoor courts and park-
ing.
(l) "High occupancy vehicle (HOV)" means an
automobile, vanpool, bus or other motor vehicle with
two (2) or more occupants.
(m) "Mixed use development" means the develop-
ment of a contiguous tract of land, a building or a struc-
ture with two (2) or more different uses as identified in
the Land Use Code.
(n) "Mode split" means the percentage of overall
trips made by different means of transportation.
(o) "Peak period" means the two (2) hour a.m. or
p.m. period during which the greatest volume of traffic
uses the road system impacted by the project traffic.
(p) "Project" means development or redevelop-
ment for which a City permit is required.
(q) "Redevelopment" means either renovation of a
structure where the cost or value (whichever is greater)
of renovation is greater than or equal to twenty-five per-
cent (25%) of the Kitsap County assessed value of that
structure, or modification of the land, where the cost or
value (whichever is greater) of the modification is
greater than or equal to twenty-five percent (25%) of the
Kitsap County assessed value of the land.
(r) "Right-of-way (public)" means all real prop-
erty dedicated to public use for street purposes, utilities,
walkways, sidewalks, bikeways, parking, or buffer
strips, whether improved or unimproved, including the
sub-surface rights and easements related thereto.
(s) "Single occupancy vehicle (SOV)" means a
motor vehicle transporting the driver only.
(t) "Street frontage" means any part of private or
public property that borders a public right-of-way dedi-
cated for use by motorized vehicles.
(u) "Street tree" means a tree planted for landscap-
ing purposes within the public right-of-way.
(v) Street vegetation" means vegetative plantings,
including trees, used for landscaping purposes within
the public right-of-way. (Ord. 4856 §5 (in part), 2003)
11.12.060 TRAFFIC IMPACT ANALYSIS
REPORTS.
Traffic impact analysis reports are required for pro-
posed development projects when the City Engineer has
reason to believe that the impact on the City’s existing
or planned future transportation facilities will be signif-
icant. "Significant," for this purpose, means generating,
on any portion of the City’s transportation system, in
excess of two percent (2%) more traffic above the exist-
ing base line at either the peak period or for the average
day where the base line shall be determined by
11.12-3 (Revised 1/13)
the City Engineer. The City Engineer may require the
traffic study to include any elements determined neces-
sary in order to evaluate the nature and extent of appro-
priate mitigation measures. The report shall contain
quantification of existing traffic, including existing LOS
circulation, and parking plus that for the site after the
proposed project is constructed. The analysis shall con-
sider traffic impacts during the peak period. If the devel-
opment generates significant traffic volumes outside the
peak period of the adjacent road system, the City Engi-
neer will determine the appropriate time interval of the
analysis. The report shall also propose means to mitigate
the impacts of the project in accordance with BMC
11.12.070. The traffic impact analysis shall be prepared
by a Washington Registered Professional Engineer who
is qualified in traffic engineering. (Ord. 4856 §5 (in
part), 2003)
11.12.070 TRAFFIC IMPACT MITIGATION.
(a) The City Engineer shall impose conditions
necessary to mitigate all impacts of traffic, circulation
and parking resulting from a project. For segments,
intersections or other portions of the street system for
which a level of service (LOS) standard has been
adopted within the current comprehensive plan of the
city, mitigation measures shall be sufficient, in the esti-
mation of the City Engineer, to assure that such seg-
ments, intersections or other portions of the street
system continue to meet or exceed the adopted LOS
standards after full project occupancy and operation.
For segments, intersections or other portions of the
street system for where the present LOS is below the
standard that has been adopted in the current compre-
hensive plan, the mitigation measure shall be sufficient
in the estimation of the City Engineer to maintain or
exceed the present LOS. Mitigation measures may
include, but are not limited to, channelization; intersec-
tion modifications; signal installation, modification, or
replacement; installation of acceleration/deceleration
lanes; turn lanes and medians.
(b) Required traffic mitigations related to LOS
standard shall not require that an applicant mitigate por-
tions of traffic not attributable to the project.
(c) The City Engineer may require the applicant to
participate in the funding of mitigation measures
required as a result of traffic impacts associated with
development on the property in lieu of construction of
the improvements if the City Engineer determines that
the delay in construction will not adversely impact the
City Transportation System, and the best interests of the
public would be better served by the delay. (Ord. 4856
§5 (in part), 2003)
11.12.080 DESIGN AND CONSTRUCTION
ENGINEERING STANDARDS AND
DEVIATIONS.
(a) All projects shall be designed and constructed
in accordance with the current City of Bremerton
Design and Construction Standards (also referred to as
the engineering standards) as on file with the Depart-
ment of Public Works and Utilities. The engineering
standards shall also apply wherever any public work is
performed within the City of Bremerton. City capital
improvement projects, maintenance projects, utility
projects and other projects performed by or on behalf of
City employees shall meet all standards outlined in this
document, except for otherwise approved deviations.
These standards are not intended to apply to "resurfac-
ing, restoration, and rehabilitation projects" as those
terms are defined in the most current Local Agency
Guidelines, Washington Department of Transportation
(WSDOT). Except where the engineering standards or
the provisions of this chapter provide otherwise, all
design, construction, and materials shall conform to the
most current of the following publications:
(1) WSDOT/APWA Standard Specifications
for Road, Bridge, and Municipal Construction, hereinaf-
ter referred to as the "WSDOT/APWA Standard Speci-
fications";
(2) WSDOT/APWA Standard Plans for Road,
Bridge, and Municipal Construction, hereinafter
referred to as the "WSDOT/APWA Standard Plans";
and
(3) A Policy on Geometric Design of High-
ways and Streets, AASHTO; "Manual on Uniform Traf-
fic Control Devices," FHWA.
(b) An applicant may request a deviation from an
engineering standard. Requests for deviation shall be
made by the applicant in writing and shall include the
specific standard from which deviation is requested, an
engineering report, calculations, or other technical doc-
umentation that provides a basis for the deviation. The
deviation may only be granted if the applicant demon-
strates with clear and convincing evidence, that:
(1) The deviation is required due to geotech-
nical, topographical, or other physical constraints that
are beyond the control of the applicant.
(2) The unavailability of specified materials
and the substitute materials will equal or exceed the per-
formance criteria of the specified materials.
(3) The public safety and welfare will not be
adversely impacted by the deviation.
(4) The deviation with not detract from the
intent and purpose of this chapter or the engineering
standards.
(5) The other requirements of BMC
11.12.030(f) are met. (Ord. 4856 §5 (in part), 2003)
(Revised 1/13)11.12-4
11.12.085 COMPLETE STREETS.
(a) The Public Works and Utilities Department
will plan for, design and construct all new City transpor-
tation improvement projects to provide appropriate
accommodation for pedestrians, bicyclists, transit rid-
ers, and persons of all abilities, while promoting safe
operation for all users, as provided for below.
(b) The Public Works and Utilities Department
will incorporate complete streets principles into: the
Department’s transportation strategic plan; Bremerton
transit plan; pedestrian and bicycle master plans; intelli-
gent transportation system strategic plan; and other Pub-
lic Works and Utilities Department plans, manuals,
rules, regulations and programs as appropriate.
(c) Because freight is important to the basic econ-
omy of the City and has unique right-of-way needs to
support that role, freight will be the major priority on
streets classified as major truck streets. Complete street
improvements that are consistent with freight mobility
but also support other modes may be considered on
these streets.
(d) Except in unusual or extraordinary circum-
stances, complete streets principles will not apply:
(1) To street repairs made due to utility activ-
ities or pothole repairs;
(2) To ordinary maintenance activities
designed to keep assets in serviceable condition (e.g.,
mowing, cleaning, sweeping, spot repair and surface
treatments such as chip seal and overlay, or interim mea-
sures on detour or haul routes);
(3) Where the Director of the Public Works
and Utilities Department issues a documented determi-
nation concluding that application of complete streets
principles is not necessary:
i) Where nonmotorized use is not prac-
tical, is contrary to public safety, or is prohibited;
ii) The cost of accommodation is exces-
sively disproportionate to the need or probable use; or
iii) Where other available means or fac-
tors indicate an absence of current or future need.
(e) Complete streets may be achieved through sin-
gle projects or incrementally through a series of smaller
improvements or maintenance activities over time. It is
the Mayor’s and Council’s intent that all sources of
transportation funding be drawn upon to implement
complete streets. The City believes that maximum
financial flexibility is important to implement complete
streets principles. (Ord. 5184 §1, 2012)
11.12.090 DEDICATION OF RIGHT-OF-
WAY.
The City may require the dedication of right-of-way
in order to incorporate transportation improvements that
are reasonably necessary to mitigate the direct impacts
of the development. The property owner may be
required to dedicate right-of-way to accommodate:
(a) Motorized and nonmotorized transportation,
landscaping, utility, street lighting, traffic control
devices, and buffer requirements; and
(b) Street frontage improvements where the exist-
ing right-of-way is not adequate to meet current right-
of-way width requirements; and
(c) The extension of existing or future public street
improvements.
(d) Other transportation facilities deemed neces-
sary by the Director of Public Works and Utilities in
order to mitigate the impacts identified in the develop-
ment. (Ord. 4856 §5 (in part), 2003)
11.12.100 EASEMENTS.
(a) The City may require the dedication of such
easements as are necessary to provide all necessary pub-
lic services, utility services, and motorized and nonmo-
torized circulation corridors in and through the
development, consistent with the provisions of the com-
prehensive plan and other adopted City plans. Ease-
ments may include, but are not limited to uses for
private streets, sidewalks, street lighting, traffic control
devices, temporary construction, and pathways. Design
features of a street may necessitate the granting of slope,
wall, and drainage easements.
(b) Nonmotorized easements may be required
where necessary to facilitate pedestrian circulation
between neighborhoods, schools, shopping centers and
other activity centers even if the facility is not specifi-
cally shown on the City’s comprehensive plan.
(c) Nonmotorized easements shall be wide enough
to include the trail width and a minimum clear distance
of two (2) feet on each side of the trail. Easement width
may vary according to site-specific design issues such as
topography, buffering, and landscaping.
(d) Nonmotorized easements shall be designated
"City of Bremerton Nonmotorized Public Easement"
and easement documents shall specify maintenance
responsibilities. (Ord. 4856 §5 (in part), 2003)
11.12.110 STREET FRONTAGE
IMPROVEMENTS.
(a) The installation of street frontage improve-
ments in accordance with the engineering standards is
required prior to issuance of development and building
permits for all new development and redevelopment for
all land use types, unless one (1) or more of the follow-
ing exceptions are met:
(1) The property is undergoing redevelop-
ment, is zoned as single-family residential, has one (1)
single-family residence, and has less than two hundred
(200) feet of total frontage;
11.12-4.1 (Revised 1/13)
(2) Adjacent street frontage improvements are
unlikely to be installed in the foreseeable future as deter-
mined by the Director; or
(3) The installation of the required improve-
ment would cause significant adverse environmental
impacts.
(b) Complete street frontage improvements shall
be installed along the entire street frontage of the prop-
erty at the sole cost of the applicant as directed by the
Director. Street frontage improvements may include
curb, gutter, sidewalk, storm drainage, street lighting,
traffic signal equipment, utility installation or reloca-
tion, landscaping strip, trail, street trees and landscap-
ing, irrigation, street widening, turn pockets, and
channelization or other improvements deemed neces-
sary by the Director to mitigate the impacts of the devel-
opment. Specific improvements will vary on a site-by-
site basis and shall be determined by the Director.
Beyond the property frontage, the applicant shall pro-
vide ramps from the new sidewalk or walkway to the
existing shoulder, and pavement and channelization
tapering back to the existing pavement and channeliza-
tion as needed for safety and in accordance with
accepted engineering practice.
(c) When, due to site topography, City plans for
improvement projects, or other similar reasons, the City
Engineer determines that street frontage improvements
cannot or should not be constructed at the time of build-
ing construction, the Director may, in his/her discretion,
allow the applicant to pay to the City an amount equal to
the property owner’s cost of installing the required
improvements. Payment shall be made prior to issuance
of a building permit. The property owner shall provide
documentation satisfactory to the City of materials
costs, quantities, and labor costs; or, in the Director’s
discretion, record an agreement binding to the property,
which provides for these improvements to be installed
and paid for by the property owner by a date acceptable
to the City; and record an agreement binding to the prop-
erty to not protest a Local Improvement District to
improve the street frontage. (Ord. 4856 §5 (in part),
2003)
11.12.120 LANDSCAPING IN RIGHTS-OF-
WAY, EASEMENTS AND ACCESS
TRACTS.
(a) Preservation of existing street trees and land-
scaping may be required along City streets as a condi-
tion of permit approval.
(b) For any development wherever it is necessary
to remove or relocate street vegetation in connection
13.04-1 (Revised 1/13)
Chapter 13.04
PARK CODE
Sections:
13.04.010 TITLE.
13.04.020 DEFINITIONS.
13.04.030 SIGNS, BILLBOARDS, ETC.
13.04.040 DESTROYING PARK
PROPERTY.
13.04.050 ANIMALS AT LARGE.
13.04.060 DISCHARGING FIREARMS OR
EXPLOSIVES.
13.04.070 TREATMENT OF ANIMALS
AND BIRDS.
13.04.080 SOLICITING AND PEDDLING.
13.04.100 RIDING MOTOR VEHICLES,
NON-MOTORIZED VEHICLES
AND HORSES.
13.04.110 GAMES AND SPORTS.
13.04.120 POLLUTING WATERS.
13.04.130 FIRES.
13.04.140 LIQUOR.
13.04.150 HOURS.
13.04.160 NONCOMPLIANCE -
EJECTION FROM PARK.
13.04.170 PROCEEDING AGAINST
VIOLATORS.
13.04.180 PENALTY FOR VIOLATIONS.
13.04.010 TITLE.
This chapter shall be known and may be cited as the
park code of the city of Bremerton. (Ord. 2191 §101,
1956)
13.04.020 DEFINITIONS.
The following terms, phrases, words and their deri-
vations will have the meaning given herein, unless
inconsistent with the context. Words using the present
tense include the future. Words in the plural number
include the singular number, and words in the singular
number include the plural number. The word "shall" is
always mandatory and not merely directive:
(1) "Superintendent" is the person immediately in
charge of all park areas and their activities, and to whom
all park attendants of any area are responsible.
(2) "Park" is a park, playground, beach, recreation
center, or any other area in the city owned or used by the
city and devoted to active or passive recreation.
(3) "Person" is any person, firm, partnership, asso-
ciation, corporation, company or organization of any
kind. (Ord. 2191 §102, 1956)
13.04.030 SIGNS, BILLBOARDS, ETC.
It is unlawful to use, place or erect any signboard,
sign, billboard, bulletin board, post, pole or device of
any kind for advertising in any park; or to attach any
notice, bill, poster, sign, wire, rod or cord to any tree,
shrub, railing, post or structure within any park; or with-
out the written consent of the superintendent, to place or
erect in any park, a structure of any kind; provided, that
the superintendent may permit the erection of temporary
directional signs or decorations on occasions of public
celebration and picnics. (Ord. 2191 §103, 1956)
13.04.040 DESTROYING PARK PROPERTY.
It is unlawful to remove, destroy, mutilate or deface
any structure, monument, statue, vase, fountain, wall,
fence, railing, vehicle, bench, shrub, tree, fern, plant,
flower, lighting system, or sprinkling system or other
property lawfully in any park. (Ord. 2191 §104, 1956)
13.04.050 ANIMALS AT LARGE.
It is unlawful to allow or permit any animal to run
at large in any park, or enter any lake, pond, fountain or
stream therein, except that unleashed dogs are allowed
in designated dog park areas within the City of Bremer-
ton park system. (Ord. 4952 §3, 2005: Ord. 2191 §105,
1956)
13.04.060 DISCHARGING FIREARMS OR
EXPLOSIVES.
It is unlawful to shoot, fire or explode any firearm,
fireworks, firecracker, torpedo or explosive of any kind
or to shoot or fire any air gun, bows and arrows, BB gun
or use any slingshot in any park, except the superinten-
dent may authorize archery, and the firing of small bore
arms and fireworks at designated times and places suit-
able for their use. (Ord. 5067 §1, 2008: Ord. 2191 §106,
1956)
13.04.070 TREATMENT OF ANIMALS AND
BIRDS.
It is unlawful in any manner to tease, annoy, dis-
turb, molest, catch, injure or kill or to throw any stone or
missile of any kind at or strike with any stick or weapon
any animal, bird or fowl. (Ord. 2191 §107, 1956)
13.04.080 SOLICITING AND PEDDLING.
No person shall solicit alms or contributions for any
purpose, whether public or private, nor expose or offer
for sale any article or thing, nor shall any person station
or place any stand, cart or vehicle for the transportation,
sale or display of any such article or thing, except the
licensed concessionaire acting by and under the author-
ity of the superintendent. (Ord. 2191 §108, 1956)
(Revised 1/13)13.04-2
13.04.100 RIDING MOTOR VEHICLES, NON-
MOTORIZED VEHICLES AND
HORSES.
(a) It is unlawful to ride or drive any bicycle, tricy-
cle, skateboard, horse or pony over or through any park
except within and upon the park drives, parkway, park
boulevards and bicycle paths designated for such use, or
at a speed in excess of fifteen (15) miles per hour, except
as otherwise authorized by the Director of Parks and
Recreation.
(b) It is unlawful to park, ride or drive any motor-
cycle or motor vehicle upon, over or through any park
except within and upon park drives, parkways, park
boulevards, rights-of-way or parking lots located within
a park and designated for such use, except as otherwise
authorized by the Director of Parks and Recreation.
(Ord. 4915 §3, 2004; Ord. 4267 §1, 1990; Ord. 2191
§110, 1956)
13.04.110 GAMES AND SPORTS.
It is unlawful to practice or play golf, baseball,
cricket, lacrosse, polo, archery, hockey, tennis, badmin-
ton, or other games of like character or to hurl or propel
any airborne or other missile except at places set apart
for such purposes by the superintendent. (Ord. 2191
§111, 1956)
13.04.120 POLLUTING WATERS.
No person in a park shall throw, discharge, or oth-
erwise place or cause to be placed in the waters of any
fountain, pond, bay or other body of water in or adjacent
to any park or storm sewer, or drain flowing into such
waters, any substance, matter or thing, liquid or solid,
which will or may result in the pollution of the waters.
No person in a park shall have brought in or shall dump,
deposit, or leave any bottles, broken glass, ashes, paper,
boxes, cans, dirt, rubbish, waste, garbage, or refuse, or
other trash. No such refuse or trash shall be placed in
any waters in or contiguous to any park, or left any-
where on the grounds thereof, but shall be placed in the
proper receptacles where they are provided; where
receptacles are not so provided, all such rubbish or
waste shall be carried away from the park by the person
responsible for its presence, and properly disposed of
elsewhere. (Ord. 2191 §112, 1956)
13.04.130 FIRES.
It is unlawful to build any fires in any park except
in areas designated by the superintendent. (Ord. 2191
§113, 1956)
13.04.140 LIQUOR.
It is unlawful to serve or consume, within any City
park, any liquor as defined in RCW 66.04.010(25), as
enacted and hereinafter amended, except the service and
consumption of liquor is authorized in the following cir-
cumstances:
(a) Harborside Fountain Park and Louis Mentor
Boardwalk. Within the boundaries of the Harborside
Fountain Park and the Louis Mentor Boardwalk, when:
(1) Permitted by the Washington State Liquor
Control Board; and
(2) Such service of liquor is administered by
the operator of the Kitsap Conference Center at Bremer-
ton Harborside; or
(3) The service of liquor is administered
during an event or activity which is (i) licensed by the
City as a special event pursuant to Chapter 5.36 BMC,
or (ii) pursuant to a license agreement approved by City
Council, and (iii) such service and consumption of
liquor is limited to beer and wine.
(b) Pendergast Regional Park - Indoor Soccer Cen-
ter. Within the mezzanine food service area of the
Olympic Soccer and Sports Center ("Indoor Soccer
Center") located within Pendergast Regional Park
when:
(1) Permitted by the Washington State Liquor
Control Board;
(2) Such service of liquor is administered by
the operator of the Indoor Soccer Center; and
(3) Such service and consumption is limited
to beer and wine.
(c) Eastpark - Bremerton Ice Arena. Within the
building of the Bremerton Ice Arena facility (“Ice
Arena”) located within Eastpark when:
(1) Permitted by the Washington State Liquor
Control Board;
(2) Such service of liquor is administered by
the operator of the Ice Arena;
(3) Such service and consumption is limited
to beer and wine; and
(4) Such service and consumption, when in
the viewing stands area, is limited to private functions,
not public events; however, service and consumption of
liquor is prohibited on the field of play;
(5) Required approval has been granted by the
National Parks Service, on behalf of the Secretary of the
Interior, pursuant to the deed conveying the property to
the City.
For purposes of this section, the authorized service
and consumption of liquor includes any related sale of
liquor. (Ord. 5183 §1, 2012: Ord. 5166 §1, 2011: Ord.
5060 §1, 2008: Ord. 5005 §3, 2007: Ord. 2191 §114,
1956)
13.04.150 HOURS.
Except for unusual and unforeseen emergencies,
parks shall be open to the public every day of the year
during designated hours. The opening and closing hours
13.04-3 (Revised 1/13)
for each individual park shall be posted therein for pub-
lic information. Any section or part of any park may be
declared closed to the public by the superintendent at
any time and for any interval of time, either temporarily
or at regular and intervals (daily or otherwise) and either
entirely or merely to certain uses, as the superintendent
shall find reasonably necessary. (Ord. 2191 §115, 1956)
13.04.160 NONCOMPLIANCE - EJECTION
FROM PARK.
It is unlawful to violate or fail to comply with any
park rule or regulation duly posted by the superinten-
dent, and the superintendent or any park attendant shall
have the authority to eject from a park, any person act-
ing in violation of this chapter. (Ord. 2191 §116, 1956)
13.04.170 PROCEEDING AGAINST
VIOLATORS.
Anyone concerned in the violation of this chapter,
whether directly or indirectly committing the thing that
constitutes the offense, or who aids or abets the same,
and whether present or absent; and anyone who directly
or indirectly counsels, encourages, hires, commands,
induces, or otherwise procures another to commit such
offense, is and shall be a principal under the terms of this
chapter and shall be proceeded against and prosecuted
as such. (Ord. 2191 §117, 1956)
13.04.180 PENALTY FOR VIOLATIONS.
Violation of or failure to comply with the provi-
sions of this chapter shall constitute a misdemeanor and,
upon conviction thereof, be subject to the provisions of
Chapter 1.12 BMC. (Ord. 4733, Reaffirmed,
11/30/2000; Ord. 4680, Amended, 12/17/1999; Ord.
2191 §118, 1956)
20.04-1 (Revised 1/13)
Bremerton Municipal Code 20.04.020
Chapter 20.04
STATE ENVIRONMENTAL POLICY ACT
Sections:
20.04.010 STATUTORY AUTHORITY.
20.04.020 PURPOSE OF ARTICLE II -
ADOPTION OF WAC
PROVISIONS BY REFERENCE.
20.04.030 ADDITIONAL DEFINITIONS.
20.04.040 RESPONSIBLE OFFICIAL -
DESIGNATION AND
RESPONSIBILITY.
20.04.050 LEAD AGENCY -
DETERMINATION AND
RESPONSIBILITIES.
20.04.060 LEAD AGENCY - TRANSFER
OF STATUS TO A STATE
AGENCY.
20.04.070 TIME LIMITS APPLICABLE
TO THE SEPA PROCESS -
ADDITIONAL
CONSIDERATIONS.
20.04.080 ADDITIONAL TIMING
CONSIDERATIONS.
20.04.090 PURPOSE OF ARTICLE III -
ADOPTION OF WAC
PROVISIONS BY REFERENCE.
20.04.100 USE OF CATEGORICAL
EXEMPTIONS.
20.04.110 ENVIRONMENTAL
CHECKLIST.
20.04.120 MITIGATED DNS.
20.04.130 PURPOSE OF ARTICLE IV -
ADOPTION OF WAC
PROVISIONS BY REFERENCE.
20.04.140 PREPARATION OF EIS -
ADDITIONAL
CONSIDERATIONS.
20.04.150 ADOPTION OF WAC
PROVISIONS BY REFERENCE.
20.04.160 PUBLIC NOTICE
REQUIREMENTS.
20.04.170 DESIGNATION OF OFFICIAL
TO PERFORM CONSULTED
AGENCY RESPONSIBILITIES
FOR THE CITY.
20.04.180 PURPOSE OF ARTICLE VI -
ADOPTION OF WAC
PROVISIONS BY REFERENCE.
20.04.190 PURPOSE OF ARTICLE VII -
ADOPTION OF WAC
PROVISIONS BY REFERENCE.
20.04.200 SUBSTANTIVE AUTHORITY.
20.04.205 PLANNED ACTIONS.
20.04.210 APPEALS.
20.04.220 NOTICE OF ACTION -
STATUTE OF LIMITATIONS.
20.04.230 PURPOSE OF ARTICLE VIII -
ADOPTION OF WAC
PROVISIONS BY REFERENCE.
20.04.240 ADOPTION OF WAC
PROVISIONS BY REFERENCE.
20.04.250 PURPOSE OF ARTICLE X -
ADOPTION OF WAC
PROVISIONS BY REFERENCE.
20.04.260 ENVIRONMENTALLY
SENSITIVE AREAS.
20.04.270 FEES.
20.04.280 ADOPTION OF WAC
PROVISIONS BY REFERENCE.
20.04.010 STATUTORY AUTHORITY.
The City adopts the ordinance codified in this chap-
ter under the State Environmental Policy Act (SEPA),
RCW 43.21C.120, and the SEPA Rules, WAC 197-11-
904. This chapter contains the City’s SEPA procedures
and policies. The SEPA Rules, Chapter 197-11 WAC,
must be used in conjunction with this chapter. The City
also designates and adopts by reference the following
policies and regulations as the basis for the City’s exer-
cise of authority pursuant to this chapter: Comprehen-
sive Plan, Capital Facilities Comprehensive Plans, and
the Bremerton Municipal Code including but not limited
to: Title 6 (Health and Sanitation), Title 11 (Streets and
Rights-of-Way), Title 15 (Municipal Utilities), Title 17
(Buildings and Construction), and Title 20 (Land Use).
(Ord. 5187 §1, 2012: Ord. 4950 §5 (part), 2005: Ord.
3934 Art. 1 §A, 1984)
20.04.020 PURPOSE OF ARTICLE II -
ADOPTION OF WAC PROVISIONS
BY REFERENCE.
This article contains the basic requirements that
apply to the SEPA process. The City adopts the follow-
ing sections of Chapter 197-11 of the Washington
Administrative Code by reference:
WAC 197-11-040 - Definitions.
050 Lead agency.
055 Timing of the SEPA process.
060 Content of environmental review.
070 Limitations on actions during
SEPA process.
080 Incomplete or unavailable
information.
090 Supporting documents.
100 Information required of applicants.
(Ord. 4950 §5 (part), 2005: Ord. 3934 Art. 2 §A, 1984)
(Revised 1/13)20.04-2
20.04.030
20.04.030 ADDITIONAL DEFINITIONS.
In addition to those definitions contained within
WAC 197-11-700 through 197-11-799, when used in
this chapter the following terms shall have the following
meanings, unless the context indicates otherwise:
(a) "DEIS" means draft environmental impact
statement. See WAC 197-11-405.
(b) "Department" means any division, subdivision
or organizational unit of the City established by ordi-
nance, rule or order.
(c) "DNS" means determination of nonsignifi-
cance. See WAC 197-11-734.
(d) "DS" means determination of significance. See
WAC 197-11-736.
(e) "Early notice" means the City’s response to an
applicant, stating whether it considers issuance of a
determination of significance likely for the applicant’s
proposal (mitigated DNS procedures).
(f) "EIS" means environmental impact statement.
See, generally, WAC 197-11-400s.
(g) "FEIS" means final environmental impact
statement. See WAC 197-11-405.
(h) "Ordinance" means the ordinance, resolution
or other procedure used by the City to adopt regulatory
requirements.
(i) "SEIS" means supplemental environmental
impact statement. See WAC 197-11-405.
(j) "SEPA rules" means Chapter 197-11 WAC,
adopted by the Department of Ecology.
(Ord. 4950 §5 (part), 2005: Ord. 3934 Art. 2 §B, 1984)
20.04.040 RESPONSIBLE OFFICIAL -
DESIGNATION AND
RESPONSIBILITY.
(a) For the proposals for which the City is the lead
agency, the responsible official shall be the Planning
Director or his appointed designee.
(b) For all proposals for which the City is the lead
agency, the responsible official shall make the threshold
determination, supervise scoping and preparation of any
required environmental impact statement (EIS), and
perform any other functions assigned to the "lead
agency" or "responsible official" by those sections of the
SEPA rules that were adopted by reference in BMC
3.68.020.
(c) The City shall retain all documents required by
the SEPA rules (Chapter 197-11 WAC) and make them
available in accordance with Chapter 42.17 RCW. (Ord.
4950 §5 (part), 2005: Ord. 3934 Art. 2 §C, 1984)
20.04.050 LEAD AGENCY -
DETERMINATION AND
RESPONSIBILITIES.
(a) The department within the City receiving an
application for or initiating a proposal that involves a
nonexempt action shall determine the lead agency for
that proposal under WAC 197-11-050 and WAC 197-
11-922 through 197-11-940, unless the lead agency has
been previously determined or the department is aware
that another department or agency is in the process of
determining the lead agency.
(b) When the City is the lead agency for a pro-
posal, the department receiving the application shall
refer the proposal to the responsible official, who shall
supervise compliance with the threshold determination
requirements, and if an EIS is necessary, shall supervise
preparation of the EIS.
(c) When the City is not the lead agency for a pro-
posal, all departments of the City shall use and consider,
as appropriate, either the DNS or the final EIS of the
lead agency in making decisions on the proposal. No
City department shall prepare or require preparation of
a DNS or EIS in addition to that prepared by the lead
agency, unless required under WAC 197-11-600. In
some cases, the City may conduct supplemental envi-
ronmental review under WAC 197-11-600.
(d) If the City or any of its departments receives a
lead agency determination made by another agency that
appears inconsistent with the criteria of WAC 197-11-
922 through 197-11-940, it may object to the determina-
tion. Any objection must be made to the agency origi-
nally making the determination and resolved within
fifteen (15) days of receipt of the determination, or the
City must petition the Department of Ecology for a lead
agency determination under WAC 197-11-946 within
the fifteen (15) day time period. Any such petition on
behalf of the City may be initiated by the Planning
Director.
(e) The City is authorized to make agreements as
to lead agency status or shared lead agency duties for a
proposal under WAC 197-11-942 and 197-11-944.
(f) In making a lead agency determination for a
private project the City shall require sufficient informa-
tion from the applicant to identify which other agencies
have jurisdiction over the proposal, i.e., which agencies
require nonexempt licenses. (Ord. 4950 §5 (part), 2005:
Ord. 3934 Art. 2 §D, 1984)
20.04.060 LEAD AGENCY - TRANSFER OF
STATUS TO A STATE AGENCY.
For any proposal for a private project where the
City would be the lead agency and for which one or
more state agencies have jurisdiction, the City’s respon-
sible official may elect to transfer the lead agency duties
to a state agency. The state agency with jurisdiction
appearing first on the priority listing in WAC 197-11-
936 shall be the lead agency, and the City shall be an
agency with jurisdiction. To transfer lead agency duties,
the City’s responsible official must transmit a notice of
the transfer together with any relevant information
available on the proposal to the appropriate state agency
with jurisdiction. The responsible official of the City
20.04-2.1 (Revised 1/13)
Bremerton Municipal Code 20.04.060
shall also give notice of the transfer to the private appli-
cant and any other agencies with jurisdiction over the
proposal. (Ord. 4950 §5 (part), 2005: Ord. 3934 Art. 2
§E, 1984)
20.04-7 (Revised 1/13)
Bremerton Municipal Code 20.04.230
health or safety, or other undesirable and unintended
consequences;
(iv) Preserve important historic, cultural
and natural aspects of our national heritage;
(v) Maintain, wherever possible, an envi-
ronment which supports diversity and variety of individ-
ual choice;
(vi) Achieve a balance between popula-
tion and resource use which will permit high standards
of living and a wide sharing of life’s amenities; and
(vii)Enhance the quality of renewable
resources and approach the maximum attainable recy-
cling of depletable resources.
(2) The City recognizes that each person has a
fundamental and inalienable right to a healthful environ-
ment and that each person has a responsibility to con-
tribute to the preservation and enhancement of the
environment.
(e) Applications not requiring a final decision by
the City Council that are conditioned or denied on the
basis of SEPA by a nonelected official shall be appeal-
able to the Administrative Hearing Examiner pursuant
to Chapter 2.13 BMC. Such appeal may be perfected by
appellant by giving notice to the responsible official
within ten (10) days of the decision being appealed. The
hearing before the Hearing Examiner shall be an open-
record appeal. However, the decision of the SEPA Offi-
cial shall be presumed correct. (Ord. 4950 §5 (part),
2005: Ord. 4798, Amended, 05/10/2002; Ord. 4778,
Amended, 11/05/2001; Ord. 3934 Art. 7 §B, 1984)
20.04.205 PLANNED ACTIONS.
The City adopts by reference and codifies in this
chapter the State Environmental Policy Act (SEPA)
rules, WAC 197-11-164, 197-11-168, and 197-11-172,
that establish the definitions, procedures, and project
review requirements for planned actions. (Ord. 5187 §2,
2012)
20.04.210 APPEALS.
(a) The City establishes the following administra-
tive appeal procedures under RCW 43.21C.075 and
WAC 197-11-680:
(1) Any agency or person may appeal the
City’s procedural compliance with Chapter 197-11
WAC for issuance of the following (the appeal must be
made to the Administrative Hearing Examiner within
ten (10) days of the date of issuance):
(i) A final DNS;
(ii) A DS.
(2) For any appeal under this section, the City
shall provide for a record that shall consist of the follow-
ing:
(i) Findings and conclusions;
(ii) Testimony under oath; and
(iii) A taped or written transcript.
(3) The procedural determination by the
City’s responsible official shall carry substantial weight
in any appeal proceeding.
(b) The City shall give official notice under WAC
197-11-680(5) whenever it issues a permit or approval
for which a statute or ordinance establishes a time limit
for commencing judicial appeal. (Ord. 4977 §4, 2006;
Ord. 4950 §5 (part), 2005: Ord. 4778, Amended,
11/05/2001; Ord. 3934 Art. 7 §C, 1984)
20.04.220 NOTICE OF ACTION - STATUTE
OF LIMITATIONS.
(a) The City, applicant for, or proponent of an
action may publish a notice of action pursuant to RCW
43.21C.080 for any action.
(b) The form of the notice shall be substantially in
the form provided in WAC 197-11-990. The notice shall
be published by the City Clerk, applicant or proponent
pursuant to RCW 43.21C.080. (Ord. 4950 §5 (part),
2005: Ord. 3934 Art. 7 §D, 1984)
20.04.230 PURPOSE OF ARTICLE VIII -
ADOPTION OF WAC PROVISIONS
BY REFERENCE.
This article contains uniform usage and definitions
of terms under SEPA. The City adopts the following
sections of Chapter 197-11 WAC by reference, as sup-
plemented by WAC 173-806-040:
WAC 197-11-700 - Definitions.
702 Act.
704 Action.
706 Addendum.
708 Adoption.
710 Affected tribe.
712 Affecting.
714 Agency.
716 Applicant.
718 Built environment.
720 Categorical exemption.
722 Consolidated appeal.
724 Consulted agency.
728 County.
730 Decision maker.
732 Department.
734 Determination of nonsignificance
(DNS).
736 Determination of significance
(DS).
738 EIS.
740 Environment.
742 Environmental checklist.
744 Environmental document.
746 Environmental review.
(Revised 1/13)20.04-8
20.04.240
748 Environmentally sensitive area.
750 Expanded scoping.
752 Impacts.
754 Incorporation by reference.
756 Lands covered by water.
758 Lead agency.
760 License.
762 Local agency.
764 Major action.
766 Mitigated DNS.
768 Mitigation.
770 Natural environment.
774 Nonproject.
776 Phased review.
778 Preparation.
780 Private project.
782 Probable.
784 Proposal.
786 Reasonable alternative.
790 SEPA.
792 Scope.
793 Significant.
796 State agency.
797 Threshold determination.
799 Underlying governmental action.
(Ord. 4950 §5 (part), 2005: Ord. 3934 Art. 8 §A, 1984)
20.04.240 ADOPTION OF WAC PROVISIONS
BY REFERENCE.
The City adopts sections of Chapter 197-11 WAC
by reference, the following rules for categorical exemp-
tions, as supplemented in this chapter, including Section
B (Use of exemptions), and WAC 173-806-190 (Envi-
ronmentally sensitive areas):
WAC 197-11-800 - Categorical exemptions.
880 Emergencies.
890 Petitioning DOE to change
exemptions.
(Ord. 4950 §5 (part), 2005: Ord. 3934 Art. 9 §A, 1984)
20.04.250 PURPOSE OF ARTICLE X -
ADOPTION OF WAC PROVISIONS
BY REFERENCE.
This article contains rules for agency compliance
with SEPA, including rules for charging fees under the
SEPA process, designating environmentally sensitive
areas, listing agencies with environmental expertise,
selecting the lead agency, and applying these rules to
current agency activities. The City adopts the following
sections of Chapter 197-11 WAC by reference, through
WAC 173-06-053 and this article:
WAC 197-11-900 - Purpose of this part.
902 Agency SEPA policies.
916 Application to ongoing actions.
920 Agencies with environmental
expertise.
922 Lead agency rules.
924 Determining the lead agency.
926 Lead agency for governmental
proposals.
928 Lead agency for public and private
proposals.
930 Lead agency for private projects
with one agency with jurisdiction.
932 Lead agency for private projects
requiring licenses from more than
one agency, when one of the
agencies is a City.
934 Lead agency for private projects
requiring licenses from a local
agency, not a county and one or
more state agencies.
936 Lead agency for private projects
requiring licenses from more than
one state agency.
938 Lead agencies for specific
proposals.
940 Transfer of lead agency status to a
state agency.
942 Agreements on lead agency status.
944 Agreements on division of lead
agency duties.
946 DOE resolution of lead agency
disputes.
948 Assumption of lead agency status.
(Ord. 4950 §5 (part), 2005: Ord. 3934 Art. 10 §A, 1984)
20.04.260 ENVIRONMENTALLY SENSITIVE
AREAS.
(a) The Planning Director shall designate environ-
mentally sensitive areas under the standards of WAC
197-11-908, and shall file maps designating such areas,
together with the exemptions from the list in WAC 197-
11-908 that are inapplicable in such areas, with the Plan-
ning Department and the Department of Ecology, Head-
quarters Office, Olympia, Washington. The
environmentally sensitive area designations shall have
full force and effect of law as of the date of filing.
(b) The City shall treat proposals located wholly or
partially within an environmentally sensitive area no
differently than other proposals under this chapter, mak-
ing a threshold determination for all such proposals. The
City shall not automatically require an EIS for a pro-
posal merely because it is proposed for location in an
environmentally sensitive area.
(c) Certain exemptions do not apply on lands cov-
ered by water, and this remains true regardless of
whether or not lands covered by water are mapped.
(Ord. 4950 §5 (part), 2005: Ord. 3934 Art. 10 §B, 1984)
20.04-9 (Revised 1/13)
Bremerton Municipal Code 20.04.280
20.04.270 FEES.
The City shall require fees for its activities in accor-
dance with the provisions of this chapter. Those fees
shall be established, from time to time, by City Council
resolution. (Ord. 4950 §5 (part), 2005: Ord. 3934 Art. 10
§C, 1984)
20.04.280 ADOPTION OF WAC PROVISIONS
BY REFERENCE.
The City adopts the following forms and selections
by reference:
WAC 197-11-960 - Environmental checklist.
965 Adoption notice.
970 Determination of nonsignificance
(DNS).
980 Determination of significance and
scoping notice (DS).
985 Notice of assumption of lead
agency status.
990 Notice of action.
(Ord. 4950 §5 (part), 2005: Ord. 3934 Art. 11 §A, 1984)
20.80-1 (Revised 1/13)
Bremerton Municipal Code 20.80.060
Chapter 20.80
MASTER DEVELOPMENT (MD)
Sections:
20.80.010 INTENT.
20.80.020 APPLICABILITY.
20.80.030 ESTABLISHMENT OF A
MASTER DEVELOPMENT
ZONE.
20.80.035 MASTER DEVELOPMENT
ZONE BASE STANDARDS.
20.80.040 SUBAREA PLAN REQUIRED.
20.80.050 MASTER DEVELOPMENT
ZONE PERMITTED USES.
20.80.060 GUIDELINES FOR
DEVELOPMENT STANDARDS.
20.80.070 MASTER DEVELOPMENT
ZONE APPLICATION.
20.80.080 SUBAREA PLANS.
20.80.010 INTENT.
The intent of the master development (MD) zone is
to provide large-scale planned development by public
entities or through public-private partnerships which
provide a clear community benefit. These areas are
envisioned for innovative development meeting unique
community needs. Sites shall employ subarea planning
efforts that address compatibility with surrounding uses
and consistency with the Comprehensive Plan. (Ord.
4950 §8 (Exh. A) (part), 2005)
20.80.020 APPLICABILITY.
The provisions of this chapter shall be applied to
lands located within public sector redevelopment site
(PSRS), employment center (EC), district center (DC),
neighborhood center (NC), or downtown regional center
Comprehensive Plan designations. (Ord. 5025 §2, 2007:
Ord. 4950 §8 (Exh. A) (part), 2005)
20.80.030 ESTABLISHMENT OF A MASTER
DEVELOPMENT ZONE.
A master development zone shall be in effect when
the following steps are completed:
(a) Subarea planning efforts are completed pursu-
ant to BMC 20.80.040;
(b) An ordinance is adopted approving a subarea
plan identified in BMC 20.80.080 and establishing asso-
ciated development standards and regulations for the
subject subarea plan district. A text amendment to BMC
20.80.080 should be made to reference the applicable
ordinance to the subarea plan district;
(c) A site-specific rezone to the master develop-
ment classification is approved pursuant to BMC
20.58.040. (Ord. 4950 §8 (Exh. A) (part), 2005)
20.80.035 MASTER DEVELOPMENT ZONE
BASE STANDARDS.
If a master development zone has been established
on the official zoning map, all requirements of Chapter
20.60 BMC, Low Density Residential (R-10), shall be in
effect until the following steps are completed:
(a) Subarea planning efforts are completed pursu-
ant to BMC 20.80.040;
(b) An ordinance is adopted approving the subarea
plan identified in BMC 20.80.080 and establishing asso-
ciated development standards and regulations for the
subject subarea plan district. A text amendment to BMC
20.80.080 shall be made to reference the applicable
ordinance to the subarea plan district. (Ord. 4950 §8
(Exh. A) (part), 2005)
20.80.040 SUBAREA PLAN REQUIRED.
(a) Approval of a subarea plan is required prior to
approval of a master development zoning district. A
subarea plan is an amendment to the Comprehensive
Plan and is processed pursuant to Chapter 20.10 BMC.
(b) In developing a subarea plan for the purpose of
this chapter, the following shall apply:
(1) The Director shall determine the number
of neighborhood meetings based on the scope of the pro-
posal and the community’s interest.
(2) The applicant shall be responsible for
scheduling and facilitating the neighborhood meetings.
City staff should participate in the meetings, taking
notes and helping to address the public’s concerns.
(3) Notification of the time and location of the
meetings shall be posted on the property. The Director
shall determine the specifications to the construction
and installation of the notice boards. Additionally, if the
Director determines it appropriate, mailed notice may
be required to be sent to nearby property owners,
affected state and local agencies and neighborhood
organizations. (Ord. 4950 §8 (Exh. A) (part), 2005)
20.80.050 MASTER DEVELOPMENT ZONE
PERMITTED USES.
Specific uses shall be determined through the sub-
area planning process. Potential uses may include, but
are not limited to, commercial, office, and various resi-
dential types. (Ord. 4950 §8 (Exh. A) (part), 2005)
20.80.060 GUIDELINES FOR
DEVELOPMENT STANDARDS.
Development standards such as setbacks, lot cover-
age, height and density shall be developed through the
subarea planning process and implemented through the
(Revised 1/13)20.80-2
20.80.070
adoption of the master development zone. The follow-
ing guidelines establish the parameters from which
development standards are derived:
(a) Consistency with the Comprehensive Plan’s
community character goals and policies;
(b) Provide open space that protects environmen-
tally sensitive areas;
(c) Development at the edge of the site that is
designed with densities and uses which are compatible
with nearby neighborhoods and uses;
(d) Well-designed streetscapes that incorporate
context-sensitive design, including amenities such as
street trees, planting strips, sidewalks, sidewalk
benches, street lamps and other design features that
make the streets more interactive, walkable, and enjoy-
able;
(e) Parking requirements shall be pursuant to
Chapter 20.48 BMC. However, modifications to the off-
street parking requirements may be allowed through the
approval of a master development zone. If there is a pro-
posed reduction of ten (10) percent or more to the num-
ber of off-street parking spaces required by Chapter
20.48 BMC, a parking study is required to demonstrate
that there is no impact on adjacent properties to the site;
(f) Landscaping requirements shall be pursuant to
Chapter 20.50 BMC. However, modifications to the
landscaping requirements may be allowed through the
approval of a master development zone. Landscaping
shall incorporate street trees, planter strips and other
passive and active green spaces. Significant trees shall
be identified on the site plan and may be required to be
preserved;
(g) Signage is allowed pursuant to the following:
(1) Signs for residential uses shall be pursuant
to Chapter 20.52 BMC for residential zones;
(2) Signs for all other uses shall meet the stan-
dards of Chapter 20.52 BMC for commercial zones,
except freestanding signs shall be limited to monument-
style signs that do not exceed six (6) feet in height and
forty-eight (48) square feet in area. (Ord. 4950 §8 (Exh.
A) (part), 2005)
20.80.070 MASTER DEVELOPMENT ZONE
APPLICATION.
In addition to other application requirements, appli-
cations for a subarea plan and a master development
zone designation shall include the following informa-
tion:
(a) Vicinity Map. Showing the subject site in rela-
tion to all other properties within a three hundred (300)
foot radius;
(b) Site Plan. Containing the following informa-
tion:
(1) General configuration of lots, building
areas, number of stories and specific uses to be allowed;
(2) Proposed configuration and design of
parking areas, streets, sidewalks, and driveways;
(3) Proposed walkways, bikeways, open
space, recreational areas, and other areas and facilities
of a public or recreational nature;
(4) Proposed landscaping, buffers, parks, rec-
reation areas, open space and similar features;
(c) Narrative. A written explanation of the pro-
posal with, at a minimum, the following information
shall be provided (when appropriate, this information
may be shown on the site plan):
(1) Major project components including spe-
cific area uses to be allowed, residential densities, com-
mercial or site and floor areas, public and private rights-
of-way, and off-street parking;
(2) Design and development standards to be
applied to the project, including architectural treatment,
maximum heights, setbacks, landscaping, drainage, util-
ities, parking, signage, and any others;
(3) Elevations and/or perspective drawings of
proposed structures and other major improvements
being proposed;
(4) The specific nature of any agreements,
covenants, or other provisions that govern or affect the
proposal;
(5) Required mitigation measures, develop-
ment conditions, and other requirements of project
approval;
(d) Other Information. The City may request addi-
tional information found to be necessary for evaluating
the proposal to be included with the application. (Ord.
4950 §8 (Exh. A) (part), 2005)
20.80.080 SUBAREA PLANS.
The following are subarea planning areas where
subarea plans and unique development regulations may
be created for each:
(a) Bay Vista Subarea Plan (adopted by Ordinance
No. 5077);
(b) East Park Subarea Plan (adopted by Ordinance
No. 4962);
(c) Wheaton-Riddell Subarea Plan (adopted by
Ordinance No. 5025);
(d) Downtown Regional Center Subarea Plan
(adopted by Ordinance No. 5034);
(e) Manette Subarea Plan (adopted by Ordinance
No. 5082);
(f) Harrison Employment Center;
(g) Port Blakely Employment Center;
(h) SKIA Subarea Plan (adopted by Ordinance No.
5188).
The subarea planning areas listed above having
adopted subarea plans are identified with the corre-
sponding adopting ordinance number. This ordinance
will contain the unique regulations and standards that
20.80-3 (Revised 1/13)
Bremerton Municipal Code 20.80.080
guide development for that subarea planning area. Sub-
sequent amendment to adopted subarea plans need not
be identified in this section by the amending ordinance
number. (Ord. 5188 §3, 2012: Ord. 5082 §4, 2009: Ord.
5077 §4, 2009: Ord. 5034 §2, 2007: Ord. 5025 §3, 2007:
Ord. 4998 §2, 2007: Ord. 4962 §3, 2006: Ord. 4950 §8
(Exh. A) (part), 2005)
Number Subject
Tables-3 (Revised 1/13)
4923 Number not used
4924 Adds § 3.48.076; amends §§ 3.48.030, 3.48.050 and 3.48.090, business and occupation taxes (3.48)
4925 Amends 2004 budget (Special)
4926 KCCHA public development authority (Special)
4927 Amends § 10.13.110, motorized wheeled transportation devices (10.13)
4928 Amends Ch. 2.02, §§ 2.14.010 and 2.14.030, city council and investment committee (2.02, 2.14)
4929 Number not used
4930 Amends § 9A.44.100, pedestrian interference (9A.44)
4931 Adds § 3.08.040, claims fund (3.08)
4932 Adds Chs. 20.40, 20.42, 20.44, 20.46, 20.60, 20.62 and 20.62, zoning (Repealed by 4950)
4933 Cascade natural gas franchise (Special)
4934 Repeals and replaces Ch. 2.76, procurement and disposal code; repeals Ch. 2.79 (2.76)
4935 ULID No. 2002-01 final assessment (Special)
4936 Adds Ch. 2.32 [2.34], Gold Mountain Golf Complex board of directors (Repealed by 5199)
4937 Adds Chs. 20.66 and 20.70, zoning (Repealed by 4950)
4938 Adds Ch. 20.02, project permits; repeals §§ 21.02.400, 21.02.410, 21.02.420, 21.02.450, 21.02.830(f),
21.02.840, 21.02.845, 21.02.850, 21.02.855, 21.02.865, 21.02.870, 21.02.875, 21.02.885, 21.02.890,
21.02.895, 21.02.935, and Figures 840, 895(a) and 895(b) of the Appendix to Ch. 21.02 (20.02)
4939 Adds Ch. 2.82, naming of parks and public facilities (2.82)
4940 Adds Chs. 2.32 and 3.12, arts commission and one percent for arts fund (2.32, 3.12)
4941 Adds Chs. 20.78, 20.80, 20.82, 20.84, 20.86 and 20.88 (Repealed by 4950)
4942 Amends Title 21 Appendix Figures 130 and 140, zoning (Repealed by 4950)
4943 Amends § 21.02.670, off-street parking space exemptions (Repealed by 4950)
4944 Water and sewer revenue bond (Special)
4945 General obligation bond (Special)
4946 Adds Chs. 20.18, 20.48, 20.50, 20.52, 20.54, 20.58, 20.74, 20.75, 20.76, 20.79, 20.90, 20.92, 20.94,
20.96, 20.97 and 20.98 (Repealed by 4950)
4947 Amends 2005 budget (Special)
4948 Street vacation (Special)
4949 Amends Title 7, animals (7.04, 7.05, 7.08, 7.10, 7.12, 7.14, 7.15, 7.16)
4950 Adds Chs. 20.18, 20.40, 20.42, 20.44, 20.46, 20.48, 20.50, 20.52, 20.54, 20.58, 20.60, 20.62, 20.64,
20.66, 20.70, 20.74, 20.75, 20.76, 20.78, 20.79, 20.80, 20.82, 20.84, 20.86, 20.88, 20.90, 20.92, 20.94,
20.96, 20.97 and 20.98, land use; renames Title 20; recodifies Chs. 20.04 as 20.12, 21.04 as 20.16,
21.06 as 20.10, 21.12 as 20.04 and 21.22 as 20.14; repeals and replaces zoning map; repeals Ords. 4194,
4222, 4236, 4285, 4293, 4325, 4546, 4557, 4567, 4591, 4592, 4664, 4680, 4713, 4723, 4768, 4774, §§ 6
– 9 of 4778, 4788, 4795, 4796, §§ 11 – 61 of 4798, 4799, 4804, 4806, 4817, 4821, 4828, 4860, 4861,
4886, 4887, 4899, § 1 of 4906, 4932, 4937, 4941, 4942, 4943 and 4946, the zoning portion of § 1
(20.04, 20.10, 20.16, 20.18, 20.40, 20.42, 20.44, 20.46, 20.48, 20.50, 20.52, 20.54, 20.58, 20.60, 20.62,
20.64, 20.66, 20.70, 20.78, 20.79, 20.80, 20.82, 20.84, 20.86, 20.88, 20.90, 20.92, 20.94, 20.96, 20.97,
20.98)
4951 Number not used
4952 Amends §§ 7.04.020, 7.15.010 and 13.04.050, dog parks (7.04, 7.15, 13.04)
4953 2006 tax levy (Special)
4954 Amends comprehensive plan (Special)
4955 Amends Ch. 3.01, rates and fees (Repealed by 5130)
4956 Amends § 15.06.015, Appendix A (15.06)
4957 Recodifies Ch. 2.32 to Ch. 2.34, Gold Mountain Golf Complex board of directors (Repealed by 5199)
4958 Adds § 18.02.170; amends §§ 15.02.090, 18.02.080; recodifies §§ 18.02.170 to 18.02.180 and
18.02.180 to 18.02.190, automatic sprinkler systems (15.02, 18.02)
4959 Adopts 2006 budget (Special)
Number Subject
(Revised 1/13)Tables-4
4960 Amends 2005 budget (Special)
4961 Amends § 15.06.015, Appendix A (15.06)
4962 Amends § 20.80.080, subarea plans (20.80)
4963 Amends § 2.16.020, fire chief (2.16)
4964 Repeals and replaces Ch. 1.06; amends Ch. 3.01, Rate Table A, public records (1.06)
4965 Amends §§ 17.60.070, 17.60.250, 17.60.300, 17.60.310, 17.60.320, Table 040 of Ch. 20.02; repeals and
replaces Ch. 20.14, critical areas (17.60, 20.14)
4966 Amends §§ 2.05.010, 2.06.010, 2.06.030, Chs. 2.09 and 2.92; repeals Ch. 2.22, city departments (2.05,
2.06, 2.09, 2.92)
4967 NWCC development agreement termination (Special)
4968 Adds Ch. 3.78, multifamily property tax exemption; amends Ch. 3.01, Rate Table C (3.78)
4969 Repeals Ch. 2.11, traffic safety commission (Repealer)
4970 Amends §§ 2.13.070, 2.13.080, 2.13.110, 2.13.150 and Ch. 3.01, Rate Table C, administrative hearing
examiner (2.13)
4971 Amends Table 040 of Ch. 20.02, § 20.10.030, Ch. 20.42, §§ 20.44.060, 20.44.090, 20.46.070,
20.46.080(b)(8), 20.46.120(a), 20.48.260, 20.50.050(l), 20.52.130, 20.54.070(b), 20.60.040(j),
20.60.065, 20.60.100 and 20.92.060(g), zoning (20.10, 20.42, 20.44, 20.46, 20.48, 20.50, 20.52, 20.54,
20.60, 20.92)
4972 Amends § 20.60.065(f), low density residential (R-10) (20.60)
4973 Amends Ch. 9.48, fireworks (9.48)
4974 Street vacation (Special)
4975 Adds § 2.76.160; amends §§ 2.76.010, 2.76.040 and 2.76.080, procurement and disposal code; repeals
Ords. 4475, 4492, 4562, 4610, 4682, 4702, 4737 and 4868 (2.76)
4976 Amends shoreline master program (Not codified)
4977 Adds definition to Ch. 20.40 [20.42]; amends §§ 6.32.010(c), 20.02.090, 20.04.210(a) and 20.50.030(a),
Figure 20.52(a), §§ 20.58.060(f), 20.60.020, 20.60.040, 20.64.060(a), 20.79.060(a), 20.82.060 and
20.84.060, land use (6.32, 20.02, 20.04, 20.42, 20.50, 20.52, 20.58, 20.60, 20.64, 20.82, 20.84)
4978 Street vacation (Special)
4979 Amends 2006 budget (Special)
4980 Amends Ch. 3.01, Rate Table C and Ch. 20.02, Table 040; repeals and replaces Ch. 20.12, land division
(20.12)
4981 Adds Ch. 2.36 and § 20.02.085, design review board; amends Ch. 20.02, Table 040 (2.36)
4982 Amends § 2.09.060, department of financial services (2.09)
4983 Amends Ch. 2.09 and § 2.10.030, departments of financial services and public works and utilities (2.09,
2.10)
4984 Amends §§ 2.50.030, 2.50.031, 2.50.032 and 2.50.070, management and professional staff compensa-
tion program (2.50)
4985 Amends comprehensive plan (Special)
4986 Rezone (Special)
4987 2007 tax levy (Special)
4988 Amends §§ 3.48.030, 3.48.050, 3.48.090 and 3.50.050(f), business and occupation and utility taxes
(3.48, 3.50)
4989 Amends Ch. 3.01 Rate Tables E, F and G, rates and fees (Repealed by 5130)
4990 Amends § 15.06.015, Appendix A, assessments, rates, fees and charges (15.06)
4991 Adopts 2007 budget (Special)
4992 Adopts 2005 water system plan update; repeals Ord. 4755 (Special)
4993 Amends 2006 budget (Special)
4994 Amends Ch. 20.10, comprehensive plan amendments (20.10)
4995 Amends § 2.46.100, employee recognition (2.46)
4996 Amends and restates 457(b) deferred compensation plan (Not codified)
Number Subject
Tables-9 (Revised 1/13)
5174 Amends §§ 10.10.140, 10.11.010, 10.11.050 and 10.11.060, parking zones (10.10, 10.11)
5175 Amends 2011 budget (Special)
5176 (Renumbered)
5177 Adds § 20.98.040; amends §§ 20.42.020, 20.42.040 and 20.86.040, opiate substitution treatment facili-
ties (20.42, 20.86, 20.98)
5178 Extends moratorium on medical marijuana collective gardens (Special)
5179 Council districts; repeals Ord. 5162 (Not codified)
5180 Street vacation (Special)
5181 Amends §§ 2.92.020 and 2.92.030, office of risk management (2.92)
5182 Amends § 10.04.034, inattention to driving (10.04)
5183 Amends §§ 9A.12.020 and 13.04.140, liquor in city parks (9A.12, 13.04)
5184 Adds § 11.12.085, complete streets (11.12)
5185 Amends Ch. 7.06 and § 7.15.010, chickens (7.06, 7.15)
5186 Amends 2012 budget (Special)
5187 Adds § 20.04.205; amends § 20.04.010, State Environmental Policy Act (20.04)
5188 Amends comprehensive plan and § 20.80.080, subarea plans (20.80)
5189 Establishes planned action for South Kitsap industrial area (Special)
5190 Amends §§ 2.16.020, 2.19.020 and 2.30.020, civil service system (2.16, 2.19, 2.30)
5191 Bonds issuance (Special)
5192 Extends moratorium on medical marijuana collective gardens (Special)
5193 Adds § 1.06.110, public records (1.06)
5194 (Failed)
5195 Amends § 3.48.050, business and occupation taxes (3.48)
5196 (Failed)
5197 2013 tax levy (Special)
5198 Amends § 2.03.010, mayor (2.03)
5199 Repeals Ch. 2.34, Gold Mountain Golf Complex board of directors (Repealer)
5200 Adopts 2013 budget (Special)
5201 Amends Ch. 3.48 and § 3.86.200, business and occupation taxes (3.48, 3.86)
5202 Amends comprehensive plan (Special)
5203 Amends 2012 budget (Special)
5204 Amends Ch. 9.88, drug offenses (9.88)