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HomeMy WebLinkAbout25 bremerton0118_supp25SUPPLEMENT DIRECTIONS BREMERTON MUNICIPAL CODE Supplement No. 25 – January 2018 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 5344, passed December 20, 2017. 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 2 2.15-1 ....................................................................... 2.15-1 Title 3 3.48-1 – 3.48-12 ................................... 3.48-1 – 3.48-12.1 3.50-1 – 3.50-3 .......................................... 3.50-1 – 3.50-3 3.72-1 – 3.72-4 .......................................... 3.72-1 – 3.72-4 3.74-1 – 3.74-2 .......................................... 3.74-1 – 3.74-2 3.82-1 – 3.82-2 .......................................... 3.82-1 – 3.82-2 3.86-1 – 3.86-2 .......................................... 3.86-1 – 3.86-2 Title 5 5.02-1 – 5.02-2 ....................................... 5.02-1 – 5.02-2.1 5.03-1 – 5.03-3 .......................................... 5.03-1 – 5.03-3 5.08-1 – 5.08-3 .......................................... 5.08-1 – 5.08-3 5.16-1 – 5.16-2 .......................................... 5.16-1 – 5.16-2 5.17-1 – 5.17-2 .......................................... 5.17-1 – 5.17-2 5.22-1 ....................................................................... 5.22-1 5.36-1 ....................................................................... 5.36-1 5.96-1 – 5.96-2 .......................................... 5.96-1 – 5.96-2 Title 7 7.08-1 – 7.08-3 .......................................... 7.08-1 – 7.08-3 Title 11 11.08-1 – 11.08-3 .................................. 11.08-1 – 11.08-3 Title 13 13.04-1 – 13.04-3 .................................. 13.04-1 – 13.04-3 Title 17 17.04-1 – 17.04-4 ................................ 17.04-1 – 17.04-4a Title 20 20.46-1 – 20.46-2 ............................... 20.46-1 – 20.46-2.1 (Revised 1/18) Updated by: _______ Dated: ____________ Remove these pages Insert these pages Tables 11 – 12 ................................................................... 11 – 12 Please call Code Publishing Company (206-527-6831) should questions arise while removing and replacing supplement pages. (Revised 1/18) 2.15-1 (Revised 1/18) Chapter 2.15 DEPARTMENT OF COMMUNITY DEVELOPMENT Sections: 2.15.010 DEPARTMENT CREATED. 2.15.020 DEPARTMENT OF COMMUNITY DEVELOPMENT - POSITION CREATED AND APPOINTMENT. 2.15.030 DUTIES. 2.15.040 COMMUNITY EMPOWERMENT ZONE ADMINISTRATOR. 2.15.050 REFERENCE. 2.15.010 DEPARTMENT CREATED. There is hereby created the Department of Commu- nity Development to be administered by the Director of Community Development. (Ord. 4810, Amended, 09/14/2002; Ord. 4719, Amended, 09/14/2000; Ord. 4151 §1, 1988) 2.15.020 DIRECTOR OF COMMUNITY DEVELOPMENT - POSITION CREATED AND APPOINTMENT. There is hereby created the position known as the Director of Community Development. The Director of Community Development shall be appointed by the Mayor, subject to confirmation of the City Council, on the basis of professional experience, education and demonstrated knowledge of accepted practices relating to the duties of the department. (Ord. 4810, Added, 09/14/2002) 2.15.030 DUTIES. The Director of Community Development shall provide for the operation and administration of the building and planning functions for the City including, but not limited to: (a) Processing and issuance of development per- mits. (b) Long range planning, preparation of Compre- hensive Plan amendments, and development of land use regulations. (c) Current planning, providing permit processing, land use compliance and enforcement including envi- ronmental and shoreline review. (d) Administration of federal community develop- ment grant funds and development of resources and pol- icies for other community development projects in the areas of housing, economic development, public facili- ties, and social service projects. (e) Processing of tax and license applications. The Director of Community Development shall perform such other duties as the City Council or Mayor may direct or as may be required by law. (Ord. 5343 §1, 2017: Ord. 4810, Amended, 09/14/2002; Ord. 4719, Amended, 09/14/2000; Ord. 4151 §1, 1988) 2.15.040 COMMUNITY EMPOWERMENT ZONE ADMINISTRATOR. The City of Bremerton hereby designates the Direc- tor of Community Development, or the Director’s des- ignee, as the Community Empowerment Zone Administrator for the area designated as a Community Empowerment Zone within the jurisdiction of the City of Bremerton. This designation is in fulfillment of the requirements of RCW 43.31C.070. (Ord. 4810, Amended, 09/14/2002; Ord. 4787, Added, 01/17/2002) 2.15.050 REFERENCE. Throughout this code any reference to Department of Building and Planning or Director of Building and Planning shall be interpreted to mean Department of Community Development and Director of Community Development. (Ord. 4810, Amended, 09/14/2002; Ord. 4719, Added, 09/14/2000) 3.48-1 (Revised 1/18) 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 fol- lowing definitions shall be applied. Words in the singu- lar number shall include the plural, and the plural shall include the singular. (a) Definitions "A": "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 limited to: a product of horticulture, grain cultivation, vermiculture, viticulture, or aquaculture as defined in RCW 15.85.020; plantation Christmas trees; turf; or any animal including but not limited to an animal that is a private 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 chapter: (1) The term "artistic or cultural organization" means an organization which is organized and operated (Revised 1/18)3.48-2 exclusively for the purpose of providing artistic or cul- 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 corporation under Chapter 24.03 RCW. (3) The organization must be managed by a governing 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, directors, or trustees except in the form of services ren- dered 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 ren- dered, and at levels comparable to the salary or compen- sation of like positions within the state. (6) Assets of the corporation must be irrevo- cably dedicated to the activities for which the exemption is granted and, on the liquidation, dissolution, or aban- donment by the corporation, may not inure directly or indirectly to the benefit of any member or individual except a nonprofit organization, association, or corpora- tion which also would be entitled to the exemption. (7) The corporation must be duly licensed or certified when licensing or certification is required by law or regulation. (8) The amounts received that qualify for exemption must be used for the activities for which the exemption is granted. (9) Services must be available regardless of race, color, national origin, ancestry, religion, age, sex, marital status, sexual orientation, Vietnam or disabled veteran status, or the presence of any mental or physical disability. (10)The term "artistic or cultural exhibitions, presentations, or performances or cultural or art educa- tion programs" is limited to: (a) An exhibition or presentation of works of art or objects of cultural or historical signifi- cance, such as those commonly displayed in art or his- tory 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. (b) Definitions "B": "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. (c) Definitions "C": "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 fol- lowing 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 pro- viding by any person of communications 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 property irrespective of the nature of the person’s busi- ness 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 per- sonal property in the regular course of business; (b) Incorporating such property as an ingredient or component of real or personal property when installing, repairing, cleaning, altering, imprint- ing, improving, constructing, or decorating such real or personal property of or for consumers; (c) Incorporating such property as an ingredient or component of a new product or as a chem- ical used in processing a new product when the primary purpose of such chemical is to create a chemical reac- tion directly through contact with an ingredient of a new product; or (d) Consuming the property 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; (2) Any person engaged in any business activ- ity 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; 3.48-3 (Revised 1/18) (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 soft- ware; (6) Any person engaged in the business of "public road construction" in respect to tangible per- sonal property when that person incorporates the tangi- ble 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 publicly owned mass public transportation terminal or parking 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 con- tracting. 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." (d) Definitions "D": "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 tan- gible 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. "Department" means the Department of Commu- nity Development unless otherwise noted. "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 Community Development of the City or any officer, agent or employee of the City designated to act on the Director’s behalf. (e) Definitions "E": "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 busi- ness, in terms of gross receipts and is not an income tax or value added tax; and (3) Is not, pursuant to law or custom, sepa- rately 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 volume or weight, or concession charge, or payment for the use and enjoyment of property, property right or a privilege; 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 nonlocal jurisdiction above the county level. "Engaging in business," "nexus." (1) The term "engaging in business" means commencing, conducting, or continuing in business, and also the exercise of corporate or franchise powers, as well as liquidating a business when the liquidators thereof hold themselves out to the public as conducting such business. (2) This section sets forth examples of activi- ties 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- (Revised 1/18)3.48-4 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 person, or its employee, agent, representative, indepen- dent contractor, broker or another acting on its behalf constitutes engaging in business and requires a person to register and obtain a business license pursuant to Chap- ter 5.02 BMC. (a) Owning, renting, leasing, maintain- ing, or having the right to use, or using, tangible per- sonal property, intangible personal property, or real property permanently or temporarily located in the City. (b) Owning, renting, leasing, using, or maintaining an office, place of business, or other estab- lishment in the City. (c) Soliciting sales. (d) Making repairs or providing mainte- nance or service to real or tangible personal property, including warranty work and property maintenance. (e) Providing technical assistance or ser- vice, including quality control, product inspections, warranty work, or similar services on or in connection with tangible personal property sold by the person or on its behalf. (f) Installing, constructing, or supervis- ing installation or construction of real or tangible per- sonal property. (g) Soliciting, negotiating, or approving franchise, license, or other similar agreements. (h) Collecting current or delinquent accounts. (i) Picking up and transporting tangible personal property, solid waste, construction debris, or excavated materials. (j) Providing disinfecting and pest con- trol 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 customers, even when no sales or orders are solicited at the meetings. (m) Training or recruiting employees, agents, representatives, independent contractors, bro- kers or others, domiciled or operating on a job in the City, acting on its behalf, or for customers or potential customers. (n) Investigating, resolving, or otherwise assisting in resolving customer complaints. (o) In-store stocking or manipulating products or goods, sold to and owned by a customer, regardless of where sale and delivery of the goods took place. (p) 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 con- tractor, 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 services as a customer. (b) Meeting with government representa- tives in their official capacity, other than those perform- ing contracting or purchasing functions. (c) Attending meetings, such as board meetings, retreats, seminars, and conferences, or other meetings wherein the person does not provide training in connection with tangible personal property sold by the person or on its behalf. (d) Renting tangible or intangible prop- erty 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 partici- pating at a trade show shall review the City’s trade show or multiple vendor event ordinances. (f) Conducting advertising through the mail. (g) Soliciting sales by phone from a loca- tion outside the City. (h) Providing language interpretive ser- vices 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 by itself or by its employees, agents, 3.48-5 (Revised 1/18) representatives, independent contractors, brokers or oth- ers acting on its behalf, it: (a) Is physically present in the City; (b) Endeavors to maintain a share of the market within the City; or (c) Avails itself of the economic benefits of the City. The City expressly intends that engaging in business 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 Washington. Nexus is presumed to continue as long as the taxpayer benefits from the activity that constituted the original nexus-generating contact or subsequent contacts. "Extracting" is the activity engaged in by an extractor and is reportable under the extracting classifi- cation. "Extractor" means every person who from the person’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 per- forms under contract necessary labor or mechanical ser- vices for an extractor. (f) Definitions "F": "Farmer" means any person engaged in the busi- ness 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. (g) Definitions "G": "Gross income of the business" means the value proceeding or accruing by reason of the business activ- ity engaged in and includes gross proceeds of sales, compensation for the rendition of services, gains real- ized 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 pro- ceeding 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 whatso- ever paid or accrued and without any deduction on account of losses. (h) Definitions "H": Reserved. (i) Definitions "I": "In this City" or "within this City" includes all federal areas lying within the corporate City limits of the City. (j) Definitions "J": "Janitorial services" shall mean those cleaning and caretaking services ordinarily performed by com- mercial 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, paper- ing, repairing, furnace or septic tank cleaning, snow removal, sandblasting, or cleanup related to construc- tion activities. (k) Definitions "K": Reserved. (l) Definitions "L": Reserved. (m) Definitions "M": "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. (Revised 1/18)3.48-6 (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 custom-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 prepared materials by giving such materials, articles, and substances of trade or commerce new forms, quali- ties, properties or combinations including, but not lim- ited to, such activities as making, fabricating, processing, refining, 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 produc- tion of digital goods or the production of computer soft- ware if the computer software is delivered from the seller to the purchaser by means other than tangible stor- age media, including the delivery by use of a tangible storage media where the tangible storage media is not physically transferred to the purchaser. "Manufacturing" means the activity conducted by a manufacturer and is reported under the manufactur- ing classification. (n) Definitions "N": "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 meet- ing this definition qualifies regardless of its content. "Nonprofit corporation or nonprofit organiza- tion" 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 Inter- nal Revenue Code, as hereafter amended, or is specifi- cally 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. (o) Definitions "O": "Office" or "place of business" means a fixed location or permanent facility where the regular busi- ness of the person is conducted and which is either owned by the person or over which the person exercises legal dominion and control. The regular business of the person is presumed conducted at a location: (1) Whose address the person uses as its busi- ness mailing address; (2) Containing a telephone line listed in a pub- lic 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 signage 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. (p) Definitions "P": "Person" means any individual, receiver, adminis- trator, 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." "Precious metal bullion" means any precious metal which has been put through a process of smelting or refining, including, but not limited to, gold, silver, plat- inum, rhodium, and palladium, and which is in such state or condition that its value depends upon its con- tents and not upon its form. For purposes of this section, "monetized bullion" means coins or other forms of money manufactured 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. 3.48-7 (Revised 1/18) "Processing for hire" means the performance of labor and mechanical services upon materials or ingre- dients belonging to others so that as a result a new, dif- ferent 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 fur- nishes, 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 prop- erty, including articles, substances, or commodities cre- ated, brought forth, extracted, or manufactured by human or mechanical effort. (2) "By-product" means any additional prod- uct, 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. (q) Definitions "Q": Reserved. (r) Definitions "R": "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) 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, basketball, racquetball, handball, squash, tennis, batting cages, day trips for sightseeing purposes, and others, when provided to consumers. Amusement and recre- ation services also include the provision of related facil- ities such as basketball courts, tennis courts, handball courts, swimming pools, and charges made for provid- ing the opportunity to dance. The term "amusement and recreation services" does not include instructional les- sons to learn a particular activity such as tennis lessons, swimming lessons, or archery lessons; (2) Abstract, title insurance, and escrow ser- vices; (3) Credit bureau services; (4) Automobile parking and storage garage services; (5) Landscape maintenance and horticultural services but excluding (a) horticultural services pro- vided to farmers and (b) pruning, trimming, repairing, removing, and clearing of trees and brush near electric transmission or distribution lines or equipment, if per- formed by or at the direction of an electric utility; (6) Service charges associated with tickets to professional sporting events; (7) The following personal services: physical fitness 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 leasing of tangible personal property to consumers and the rental of equipment with an operator. "Retailing" means the activity of engaging in mak- ing sales at retail and is reported under the retailing clas- sification. "Return" means any document a person is required by the City to file to satisfy or establish a tax or fee obligation that is administered or collected by the City and that has a statutorily defined due date. "Royalties" means compensation for the use of intangible property, such as copyrights, patents, licenses, franchises, trademarks, tradenames, and simi- lar items. (s) Definitions "S": "Sale," "casual or isolated sale." (1) "Sale" means any transfer of the owner- ship of, title to, or possession of, property for a valuable consideration and includes any activity classified as a "sale at retail," "retail sale," or "retail service." It includes renting or leasing, conditional sale contracts, leases with option to purchase, and any contract under which possession of the property is given to the pur- chaser 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 consumed 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 con- tinuous basis. "Sale at retail," "retail sale." (1) "Sale at retail" or "retail sale" means every sale of tangible personal property (including articles produced, fabricated, or imprinted) to all persons irre- spective of the nature of their business and including, among others, without limiting the scope hereof, per- sons who install, repair, clean, alter, improve, construct, or decorate real or personal property of or for consum- ers, other than a sale to a person who presents a resale certificate under RCW 82.04.470 and who: (Revised 1/18)3.48-8 (a) Purchases for the purpose of resale as tangible personal property in the regular course of busi- ness without intervening use by such person; or (b) Installs, repairs, cleans, alters, imprints, improves, constructs, or decorates real or per- sonal property of or for consumers, if such tangible per- sonal property becomes an ingredient or component of such real or personal property without intervening use by such person; or (c) Purchases for the purpose of consum- ing the property purchased in producing for sale a new article of tangible personal property or substance, of which such property becomes an ingredient or compo- nent or is a chemical used in processing, when the pri- mary purpose of such chemical is to create a chemical reaction directly through contact with an ingredient of a new article being produced for sale; or (d) Purchases for the purpose of consum- ing 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 provid- ing 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 prop- erty which is used or consumed or to be used or con- sumed in the performance of any activity classified as a "sale at retail" or "retail sale" even though such property is resold or utilized as provided in subsection (1)(a), (b), (c), (d), or (e) of this definition following such use; or (f) Purchases for the purpose of satisfy- ing the person’s obligations under an extended warranty as defined in subsection (8) of this definition, if such tangible personal property replaces or becomes an ingredient or component of property covered by the extended warranty without intervening use by such per- son. (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, altering, imprinting, or improving of tangible personal property 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 facilities 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 facilities, and excluding services rendered in respect to live animals, birds and insects; (b) The constructing, repairing, decorat- ing, or improving of new or existing buildings or other structures under, upon, or above real property of or for consumers, 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 ren- dered 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, possession, or any other means to the person performing such construction, repair, or improvement for the pur- pose 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, fumi- gating, razing or moving of existing buildings or struc- tures, 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 furnishing 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 tangi- ble personal property, labor and services to persons tax- able under subsections (3)(a), (b), (c), (d), (e), (f) and (g) of this definition when such sales or charges are for property, labor and services which are used or con- sumed in whole or in part by such persons in the perfor- mance of any activity defined as a "sale at retail" or 3.48-9 (Revised 1/18) "retail sale" even though such property, labor and ser- vices may be resold after such use or consumption. Nothing contained in this subsection shall be construed to modify subsection (1) of this definition and nothing contained in subsection (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 consumers. (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 acti- vation code, where the key or code is required to acti- vate 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 be characterized by the vendor or by the purchaser. For purposes 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 software. (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 operations on data to extract the required information in an appropriate form or to convert the data to usable information. Data processing includes check process- ing, image processing, form processing, survey process- ing, payroll processing, claim processing, and similar activities. (6) "Sale at retail" or "retail sale" shall also include the sale of or charge made for labor and services rendered in respect to the building, repairing, or improv- ing 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 rendered in respect to the constructing, repairing, deco- rating, 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 war- ranty 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 defini- tion of extended warranty in this subsection, if no sepa- rate charge is made for the agreement and the value of the agreement is included in the sales price of the tangi- ble 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 rendered 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 obligated to make continued payment as a condition of the sale; and (d) Sales in which the purchaser is obli- gated to make continued payment as a condition of the sale. A retail sale of digital goods, digital codes, or digital automated services under this subsection (Revised 1/18)3.48-10 (s)(11), includes any services provided by the seller exclusively 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), "perma- nent" 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 subsec- tion (s)(5)(b) of this section 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 per- sonal property, if such charge is expressly defined as a retail sale when rendered to or for consumers. "Sale at wholesale" also includes the sale of telephone business to another communications 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 soft- ware," "customization of canned software," "master copies," "retained rights." (1) "Canned software" means software that is created for sale to more than one (1) person. For pur- poses 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 hard- ware) or intangible (e.g., electronically over communi- cations paths). (2) "Custom software" means software cre- ated for a single person. (3) "Customization of canned software" means any alteration, modification, or development of applications using or incorporating canned software to specific individualized requirements of a single person. Customization of canned software includes individual- ized configuration of software to work with other soft- ware and computer hardware but does not include routine installation. Customization of canned software does not change the underlying character or taxability of the original 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, pro- gram, or routine, or any set of one (1) or more programs, routines, or collections of information used, or intended for use, to convey information that causes one (1) or more computers or pieces of computer-related periph- eral 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. (t) Definitions "T": "Tax and Licensing Division" means the Tax and Licensing Division of the Department of Community Development. "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 service 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- 3.48-11 (Revised 1/18) 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. (u) Definitions "U": Reserved. (v) Definitions "V": "Value of products." (1) The value of products, including by-prod- ucts, 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-prod- ucts, are extracted or manufactured for commercial or industrial use; and where such products, including by- products, 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 charac- ter, 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 attribut- able to the particular article or articles extracted or man- ufactured, including direct and indirect overhead costs. The Director may prescribe rules for the purpose of ascertaining such values. (3) Notwithstanding subsection (2) of this definition, the value of a product manufactured or pro- duced for purposes of serving as a prototype for the development of a new or improved product shall corre- spond to (a) the retail selling price of such new or improved product when first offered for sale; or (b) the value of materials incorporated into the prototype in cases in which the new or improved product is not offered for sale. "Value proceeding or accruing" means the con- sideration, whether money, credits, rights, or other prop- erty 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. (w) Definitions "W": "Wholesaling" means engaging in the activity of making sales at wholesale, and is reported under the wholesaling classification. (x) Definitions "X": Reserved. (y) Definitions "Y": Reserved. (z) Definitions "Z": Reserved. (Ord. 5344 §1, 2017: 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 (Revised 1/18)3.48-12 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- 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 3.48-12.1 (Revised 1/18) 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 3.50-1 (Revised 1/18) Chapter 3.50 UTILITY TAXES Sections: 3.50.010 EXERCISE OF REVENUE LICENSE POWER. 3.50.020 BUSINESS LICENSE - REQUIRED. 3.50.030 ADMINISTRATIVE PROVISIONS. 3.50.040 DEFINITIONS. 3.50.050 PERSONS SUBJECT TO TAX - AMOUNT. 3.50.060 DEDUCTIONS. 3.50.070 TAX - WHEN DUE. 3.50.080 RULES AND REGULATIONS. 3.50.090 SEVERABILITY. 3.50.010 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. 4895 §2, 2004; Ord. 4844, Added, 01/03/2003) 3.50.020 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. Applications for business licenses shall be filed with the Tax and License Division. (Ord. 5343 §2, 2017: Ord. 4895 §2, 2004; Ord. 4844, Added, 01/03/2003) 3.50.030 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. 4895 §2, 2004; Ord. 4844, Added, 01/03/2003) 3.50.040 DEFINITIONS. For the purposes of this chapter, the definitions con- tained in Chapter 3.48 BMC shall apply equally to the provisions of this chapter as applicable unless the term is defined otherwise in this chapter. In addition, the fol- lowing definitions will apply: "Cellular telephone service" is a voice or data tele- phone/communications system based in whole or sub- stantial part on wireless radio communications, whether or not the communications are subject to regulation by the Washington Utilities and Transportation Commis- sion (WUTC). This includes cellular mobile service. Cellular mobile service includes other wireless radio communications services such as specialized mobile radio (SMR), personal communications services (PCS), and any other evolving wireless radio communications technology which accomplishes the same purpose as cellular mobile service. "Competitive telephone service" means the providing by any person of telephone communications equipment or apparatus, or service related to that equipment or apparatus such as a repair and maintenance service, if the equipment or apparatus is of a type which can be provided by persons who are not subject to regulation as telephone companies under RCW Title 80, and for which a separate charge is made. "Gross income" means the value proceeding or accru- ing by reason of the business activity engaged in and operations incidental thereto, and includes gross pro- ceeds of sales, compensation for the rendition of ser- vices and other emoluments, but without any deduction on account of the cost of the commodity furnished or sold, the cost of materials used, labor costs, interest, dis- count, delivery costs, taxes, or any other expense what- soever paid or accrued and without any deduction on account of losses. "Gross income from timber sales" means "stumpage value of timber" as defined in Chapter 84.33 RCW minus the costs of production including, but not limited to, logging and trucking costs, fees and excise taxes. "Page service" means service provided by means of an electronic device that has the ability to send or receive voice or digital messages transmitted through the local telephone network, via satellite or any other form of voice or data transmission. "Reporting period" means a one (1) month period beginning the first day of each calendar month (monthly). "Solid waste collection service" means receiving solid waste from any facility or location within the City for transfer, processing, treatment, storage, or disposal, including, but not limited to, all collection services, pub- lic or private dumps or landfills, transfer stations, and other similar operations. "Solid waste," for purposes of this chapter, means gar- bage, trash, rubbish, or other material discarded as worthless or not economically viable for further use, infectious, hazardous, or toxic wastes, and recyclable or reusable materials collected, in whole or part, for recy- cling or salvage. "Telephone business" means the providing by any per- son of access to a local telephone network, local tele- phone network switching service, toll service, cellular or mobile telephone service, coin telephone service, page service, or the providing of telephonic, video, data, (Revised 1/18)3.50-2 or similar communication, or transmission for hire, via a local telephone network, toll line or channel, cable, microwave, or similar communications or transmission system. The term includes cooperative or farmer line telephone companies or associations operating exchanges. The term also includes the provision of transmission to and from the site of an internet provider via a local telephone network, toll line or channel, cable, microwave, or similar communicationsor transmission system. "Telephone business" does not include the pro- viding of competitive telephone service, or providing of cable television service, or other providing of broadcast services by radio or television stations. (Ord. 4895 §2, 2004; Ord. 4844, Added, 01/03/2003) 3.50.050 PERSONS SUBJECT TO TAX - AMOUNT. In addition to other taxes or fees that may be imposed or levied by the City, there is hereby levied upon all persons (including the City) engaging in busi- ness within the City a fee or tax to be collected as fol- lows: (a) Gas. Upon every person engaging in the busi- ness of transmitting, distributing or the selling of manu- factured or natural gas, a fee or tax equal to six (6) percent of the total gross income from such business conducted within the City. (b) Water. Upon every person engaging in the business of providing water utility service, a fee or tax equal to fifteen and one-half (15.5) percent of the total gross income from such business conducted within the City. The total gross income from the business of pro- viding water utility service includes the "gross income from timber sales" of the utility as that term is defined in this chapter. (c) Wastewater. Upon every person engaging in the business of providing wastewater utility service, a fee or tax equal to twenty (20) percent of the total gross income from such business conducted within the City. (d) Stormwater. Upon every person engaging in the business of providing stormwater utility service, a fee or tax equal to twenty (20) percent of the total gross income from such business conducted within the City. Eighty (80) percent of the fee or tax collected under this subsection shall be allocated to the Transportation Cap- ital Fund for street improvements, unless otherwise allo- cated by the City Council. (e) Cable. Upon every person engaging in the business of transmitting television signals by means of a cable distribution system commonly known as televi- sion cable service, a fee or tax equal to seven (7) percent of the total gross income from such business conducted within the City. (f) Solid Waste. Upon every person engaging in the business of providing solid waste collection service, a fee or tax equal to nine and one-half (9.5) percent of the total gross income from such business conducted within the City. (g) Electricity. Upon every person engaging in the business of producing, transmitting, distributing or sell- ing electricity, a fee or tax equal to six (6) percent of the total gross income from such business conducted within the City. (h) Telephone. Upon every person engaged in car- rying on a telephone business for hire or for sale of a commodity or a service within or partly within the cor- porate limits of the City, a tax for the privilege of so doing business equal to six (6) percent of the total gross income rendered within the City. (1) Deductions. In computing the telephone tax, there shall be deducted from the gross operating revenues the following items: (i) Amounts derived from transactions in interstate or foreign commerce or from any business which the City is prohibited from taxing under the Con- stitutions of the United States or the State of Washing- ton. (ii) Amounts derived from that portion of network telephone service, as defined in RCW 82.04.065, which represents charges to another commu- nications company, as defined in RCW 80.04.010, for connecting fees, switching charges or carrier access charges relating to intrastate toll telephone services, or for access to, or charges for, interstate services or charges for network telephone service that is purchased for the purpose of resale. (iii) Adjustments made to a billing or to a customer account or to a communications company accrual account in order to reverse a billing or charge that had been made as a result of third-party fraud or other crime and was not properly a debt of a customer. (iv) A complete deduction from gross income shall be allowed for credit losses, only to cellu- lar telephone service companies which keep their regu- lar books of account on an accrual basis, for cash discounts and credit losses actually sustained by a tax- payer as a result of telephone service business. (2) Allocation of Income - Cellular Telephone Service. (i) Service Address. Payments by a cus- tomer for the telephone service from telephones without a fixed location shall be allocated among taxing jurisdic- tions to the location of the customer’s principal service address during the period for which the tax applies. (ii) Roaming Phones. When the service is provided while a subscriber is roaming outside the sub- scriber’s normal cellular network area, the gross income shall be assigned consistent with the taxpayer’s account- ing system to the location of the originating cell site of the call, or to the location of the main cellular switching 3.50-3 (Revised 1/18) office that switched the call. (Ord. 5336 §1, 2017: Ord. 5307 §1, 2016: Ord. 5289 §2, 2015: Ord. 5170 §1, 2011: Ord. 5096 §1, 2009: Ord. 5078 §1, 2009: Ord. 5065 §1, 2008: Ord. 4988 §4, 2006; Ord. 4918 §1, 2004; Ord. 4895 §2, 2004; Ord. 4882 §1, 2003; Ord. 4844, Added, 01/03/2003) 3.50.060 DEDUCTIONS. (a) There may be deducted from the total gross income, upon which the license fee or tax is computed, revenues derived from business which the City is pro- hibited from taxing under the Constitutions or laws of the State of Washington or the United States or the Charter of the City. (b) There may be deducted from the total gross income, upon which the license fee or tax is computed, the amount of State excise taxes, pursuant to Chapter 82.18 RCW, imposed directly upon persons using the service of a solid waste collection business and collected for payment to the State by the solid waste collection business. (c) There may be deducted from the total gross income, upon which the license fee or tax is imposed under BMC 3.50.050, revenues derived from providing the service of collecting recyclable materials, as fol- lows: (1) Commercial Recycling. Revenues derived from the service of collecting commercial recyclable materials. This exemption is limited to materials actu- ally resold and computed in proportion to weight, as fol- lows: (i) Any weight added by processing or treatment after collection is subtracted from the weight as sold to obtain the allowable weight as sold; and (ii) Revenues are multiplied by a fraction, the numerator of which is the allowable weight as sold and the denominator of which is the weight as collected. (2) This deduction does not apply to any energy recovery or fuel-use process, nor in any case where materials collected have not been sold for com- mercial reuse within one hundred (100) days from the date of collection. This period may be extended when a taxpayer shows to the Department’s satisfaction that market conditions necessitate a longer period for sale. (Ord. 4895 §2, 2004; Ord. 4844, Added, 01/03/2003) 3.50.070 TAX - WHEN DUE. The tax imposed by this chapter shall be due and payable in monthly installments. If full payment of any tax due under this chapter is not received by the Tax and License Division on or before the date due, there shall be added to the amount due a penalty fee pursuant to BMC 3.86.110. (Ord. 5343 §3, 2017: Ord. 4895 §2, 2004) 3.50.080 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. 4895 §2, 2004; Ord. 4844, Added, 01/03/2003. Formerly 3.50.070) 3.50.090 SEVERABILITY. If any provision or section of this chapter shall be held void or unconstitutional, all other parts, provisions, and sections of this chapter not expressly so held to be void or unconstitutional shall continue in full force and effect. (Ord. 4895 §2, 2004; Ord. 4844, Added, 01/03/2003. Formerly 3.50.080) 3.72-1 (Revised 1/18) Chapter 3.72 GAMBLING TAX Sections: 3.72.010 DEFINITIONS. 3.72.020 PERSONS SUBJECT TO TAX - TAX RATES. 3.72.030 TAX TO BE COMPUTED AND PAID QUARTERLY - EXCEPTIONS. 3.72.040 ADMINISTRATION AND COLLECTION OF TAX. 3.72.050 METHOD OF PAYMENT. 3.72.060 PENALTY FOR LATE PAYMENT. 3.72.070 NOTICE OF INTENTION TO ENGAGE IN ACTIVITY TO BE FILED. 3.72.080 RECORDS REQUIRED. 3.72.090 OVERPAYMENT OR UNDERPAYMENT OF TAX. 3.72.100 FAILURE TO MAKE RETURN. 3.72.110 TAX ADDITIONAL TO OTHERS. 3.72.120 RULEMAKING. 3.72.130 TAXES, PENALTIES AND FEES CONSTITUTE DEBT TO MUNICIPALITY. 3.72.140 LIMITATION ON RIGHT TO RECOVERY. 3.72.150 EFFECTIVE DATE OF TAX. 3.72.160 VIOLATION - PENALTIES. 3.72.010 DEFINITIONS. For the purposes of this chapter, the following defi- nitions shall apply unless the context indicates other- wise: "Director" means the Director of Community Development of the City or any officer, agent or employee of the City designated to act on the Director’s behalf; and “Tax and Licensing Division” means the Tax and Licensing Division of the Department of Community Development. In addition, for the purposes of this chapter, the words and terms used shall have the same meaning as each has under Chapter 218, Laws of 1973, First Extraordinary Session and Chapter 9.46 RCW, each amended, and under the rules of the Washington State Gambling Commission, Chapter 230, WAC, unless oth- erwise specifically provided or the context in which they are used herein clearly indicates that they may be given some other meaning. (Ord. 5343 §4 (part), 2017: Ord. 3187 §1, 1974) 3.72.020 PERSONS SUBJECT TO TAX - TAX RATES. There is levied upon all persons, associations, and organizations conducting or operating within this juris- diction any of the activities listed below a tax in the fol- lowing amount to be paid to the City: (a) Bingo, in the amount of the gross receipts therefrom, less the amount of money paid in cash and amounts paid for merchandise which are actually awarded as prizes during the taxable period, multiplied by the rate of five (5) percent; (b) Raffles, in the amount of the gross receipts therefrom, less the amount of money paid in cash and amounts paid for merchandise which are actually awarded as prizes during the taxable period, multiplied by the rate of five (5) percent. No tax shall be imposed on the first ten thousand dollars ($10,000) gross receipts less the amount awarded as cash or merchandise prizes from raffles conducted by any bona fide charitable or nonprofit organization as defined in Chapter 9.46 RCW; (c) Amusement games, in the amount sufficient to pay the actual costs of enforcement of the provisions of this chapter, which shall not exceed the amount of the gross receipts therefrom, less the amount of money paid in cash and amounts paid for merchandise, which are actually awarded as prizes during the taxable period, multiplied by the rate of two (2) percent; (d) Charitable organizations. No tax shall be imposed under the authority of this chapter on bingo, raffles or amusement games when such activities or any combination thereof are conducted by any bona fide charitable or nonprofit organization, as defined in Chap- ter 9.46 RCW, which organization has not paid operat- ing or management personnel and has gross income from bingo, raffles or amusement games, or any combi- nation thereof, not exceeding five thousand dollars ($5,000) per year less the amount paid as prizes; (e) Fishing derbies, in the amount of the gross receipts therefrom, less the amount of money paid in cash and amounts paid for merchandise which are actu- ally awarded for prizes during the taxable period, multi- plied by the rate of ten (10) percent; (f) Punchboards or pull-tabs. (1) Any organization qualifying as a bona fide charitable or nonprofit organization pursuant to the pro- visions of Chapter 9.46 RCW and any person, associa- tion or organization who desires to utilize punchboards or pull-tabs as a commercial stimulant pursuant to Chap- ter 9.46 RCW shall make such intention known to the Director; (2) Any organization pursuant to the provi- sions of Chapter 9.46 RCW and any person, association (Revised 1/18)3.72-2 or organization who desires to utilize punchboards or pull-tabs as a commercial stimulant pursuant to Chapter 9.46 RCW shall remit to the City of Bremerton and there is hereby levied a tax computed at the rate of three (3) percent based upon the gross income received in the conduct of such activity, computed by multiplying the number of chances played on said punchboard or pull- tab times the price or value of each individual chance for play; (3) Any organization qualifying as a bona fide charitable or nonprofit organization pursuant to the pro- visions of Chapter 9.46 RCW, who desires to utilize punchboards or pull-tabs pursuant to Chapter 9.46 RCW, shall remit to the City of Bremerton and there is hereby levied a tax computed at the rate of ten (10) per- cent based on gross receipts from the operation of the games less the amount awarded as cash or merchandise prizes. Gross income received in the conduct of such activity is computed by multiplying the number of chances played on said punchboard or pull-tab times the price or value of each individual chance or play. Cash or merchandise awarded is computed by the amount of cash paid or cost of merchandise awarded; (g) Social card games. (1) Social card games (player funded), in the amount of ten (10) percent of the gross receipts received as fees charged persons for the privilege of playing in card games; (2) Social card games (house banked) in the amount of two (2) percent of the gross receipts received by the house from such social card games; (h) Fund-raising events, as defined by RCW 9.46.0233, in the amount of ten (10) percent of the net receipts derived from the fund-raising event. For the purpose of this section, "net receipts" means all money received by an organization during a given period of time, less the amount of money paid out as cash prizes during the same period of time. No additional expendi- tures which arise from the conducting of the fund-rais- ing event shall be deducted for purposes of reducing the gross receipts to arrive at the net receipt. (Ord. 5343 §4 (part), 2017: Ord. 5238 §1, 2013: Ord. 5116 §1, Amended, 07/07/2010: Ord. 4764, Amended, 07/06/2001; Ord. 3924 §1, 1984; Ord. 3187 §2, 1974) 3.72.030 TAX TO BE COMPUTED AND PAID QUARTERLY - EXCEPTIONS. Each of the various taxes imposed by this chapter shall be computed on the basis of activity during each calendar quarter year, shall be due and payable in quar- terly installments, and remittance therefor, together with return forms, shall be made to the City, on or before the last day of the month next succeeding the quarterly period in which the tax accrued, that is, on January 31st, April 30th, July 31st, and October 31st of each year; provided, that the following exceptions to this payment schedule shall be allowed, or required: (1) Except as provided in (2) below, whenever any person, association or organization taxable hereunder conducting or operating a taxable activity on a regular basis discontinues operation of that taxable activity for a period of more than three consecutive weeks, or quits business, sells out, or otherwise disposes of its business or terminates the business, any tax due hereunder shall become due and payable, and such taxpayer shall, within ten (10) days thereafter, make a return and pay the tax due. (2) Whenever it appears to the Director that the collection of taxes from any person, association or orga- nization may be in jeopardy, the Director, after not less than thirty (30) days’ notice to the taxpayer, is autho- rized to require that taxpayer to remit taxes and returns at such shorter intervals than quarterly or annually, as the Director shall deem appropriate under the circum- stances. (3) There shall be allowed as a deduction for the various taxes imposed by this chapter an amount equal to the amount of bad debts suffered by any such person, association or organization engaged in such activity as a result of their being unable to collect gambling debts. Such deduction shall be allowed to be computed and taken on the tax return for the fourth quarter of each cal- endar year. Such deduction shall not be allowed unless the person, association or organization engaging in such activities shall first cause to be prepared and filed with said fourth quarter tax return an affidavit, in form satis- factory to the Director, setting forth the amount of bad debts suffered by such person, association or organiza- tion. (Ord. 5343 §4 (part), 2017: Ord. 3377 §1, 1977; Ord. 3187 §3 1974) 3.72.040 ADMINISTRATION AND COLLECTION OF TAX. Administration and collection of the various taxes imposed by this chapter shall be the responsibility of the Tax and License Division. Remittance of the amount due shall be accompanied by a completed return form prescribed and provided by the Director. The taxpayer shall be required to swear and affirm that the informa- tion given in the return is true, accurate, and complete. The Director is authorized, but not required, to mail to taxpayers forms for returns. Failure of the taxpayer to receive such a form shall not excuse a taxpayer from making the return and timely paying all taxes due. The Director shall make forms available to the public in rea- sonable numbers in the office of the Director during reg- ular business hours. In addition to the return form, a copy of the tax- payer’s quarterly report to the Washington State Gam- 3.72-3 (Revised 1/18) bling Commission required by WAC 230-08 for the period in which the tax accrued shall accompany remit- tance of the tax amount due. (Ord. 5343 §4 (part), 2017: Ord. 3187 §4, 1974) 3.72.050 METHOD OF PAYMENT. Taxes payable hereunder shall be remitted to the Director on or before the time required by bank draft, certified check, cashier’s check, personal check, money order, or in cash. If payment is made by draft or check, the tax shall not be deemed paid until the draft or check is honored in the usual course of business, nor shall the acceptance of any sum by the Director be an acquittance or discharge of the tax unless the amount paid is the full amount due. The return, and copy of quarterly report to the Washington State Gambling Commission, shall be filed in the office of the Director after notation by that office upon the return of the amount actually received from the taxpayer. (Ord. 5343 §4 (part), 2017: Ord. 3187 §5, 1974) 3.72.060 PENALTY FOR LATE PAYMENT. If full payment of any tax due under this chapter is not received by the Tax and Licensing Division on or before the date due, there shall be added to the amount due a penalty fee pursuant to BMC 3.86.110. (Ord. 5343 §4 (part), 2017: Ord. 3894 §1, 1984; Ord. 3187 §6, 1974) 3.72.070 NOTICE OF INTENTION TO ENGAGE IN ACTIVITY TO BE FILED. In order that the City may identify those persons who are subject to taxation under this chapter, each per- son, association or organization shall file with the Direc- tor a sworn declaration of intent to conduct an activity taxable under this chapter upon a form to be prescribed by the Director, together with a copy of the license issued therefor by the Washington State Gambling Commission. The filing shall be made not later than ten (10) days prior to conducting or operating the taxable activity. No fee shall be charged for such filing, which is not for the purpose of regulation of this activity but for the purposes of administration of this taxing ordinance only. Failure to timely file shall not excuse any person, association or organization from any tax liability. (Ord. 5343 §4 (part), 2017: Ord. 3187 §7, 1974) 3.72.080 RECORDS REQUIRED. (a) Each person, association, or organization engaging in an activity under this chapter shall maintain records respecting that activity which truly, completely and accurately disclose all information necessary to determine the taxpayer’s tax liability hereunder during each base tax period. Such records shall be kept and maintained for a period of not less than three (3) years. In addition, all information and items required by the Washington State Gambling Commission under WAC 230-08, and the United States Internal Revenue Service respecting taxation, shall be kept and maintained for the periods required by those agencies. (b) All books, records, and other items required to be kept and maintained under this section shall be sub- ject to, and immediately made available for, inspection and audit at any time, with or without notice, at the place where such records are kept, upon demand by the Direc- tor or his designees, for the purpose of enforcing the provisions of this taxing ordinance. (c) Where a taxpayer does not keep all of the books, records or items required to be kept or main- tained under this section in this jurisdiction so that the Director may examine them conveniently, the taxpayer shall either: (1) Produce all of the required books, records, or items within this jurisdiction for such inspection within seven (7) days following a request of the local official that he do so; or (2) Bear the actual cost of inspection by the Director or his designee, at the location at which such books, records or items are located; provided, that a tax- payer choosing to bear these costs shall pay in advance to the Director the estimated cost thereof, including, but not limited to round-trip fare by the most rapid means, lodging, meals, and incidental expenses. The actual amount due or to be refunded for expenses shall be determined following said examination of the records. (d) A taxpayer who fails, neglects or refuses to produce such books and records either within or without this jurisdiction, in addition to being subject to other civil and criminal penalties provided by this chapter, shall be subject to a jeopardy fee or tax assessment by the Director. (e) This penalty fee or jeopardy assessment shall be deemed prima facie correct and shall be the amount of fee or tax owing the Director by the taxpayer unless he can prove otherwise by competent evidence. The tax- payer shall be notified by mail by the Director of the amount of tax so determined by jeopardy assessment, together with any penalty and/or interest, and the total of such amounts shall thereupon become immediately due and payable. (Ord. 5343 §4 (part), 2017: Ord. 3187 §8, 1974) 3.72.090 OVERPAYMENT OR UNDERPAYMENT OF TAX. If, upon application by a taxpayer for a refund or for an audit of his records, or upon any examination of the returns or records of any taxpayer, it is determined by the Director that within three (3) years immediately pre- ceding receipt by the Director of the application by the (Revised 1/18)3.72-4 taxpayer for a refund, or an audit, or, in the absence of such an application, within the three (3) years immedi- ately preceding the commencement by the Director of such examination: (1) A tax or other fee has been paid in excess of that properly due, the total excess paid over all amounts due to the City within such period of three (3) years shall be credited to the taxpayer’s account or shall be credited to the taxpayer at the taxpayer’s option. No refund or credit shall be allowed with respect to the Director more than three (3) years before the date of such application or examination; (2) A tax or other fee has been paid which is less than that properly due, or no tax or other fee has been paid, the Director shall mail a statement to the tax- payer showing the balance due, including the tax amount or penalty assessments and fees, and it shall be a separate, additional violation of this chapter, both civil and criminal, if the taxpayer fails to make payment in full within ten (10) calendar days of such mailing. (Ord. 5343 §4 (part), 2017: Ord. 3187 §9, 1974) 3.72.100 FAILURE TO MAKE RETURN. If any taxpayer fails, neglects or refuses to make and file his return as and when required under this chap- ter, the Director is authorized to determine the amount of tax payable, together with any penalty and/or interest assessed under the provisions of this chapter, and by mail to notify such taxpayer of the amount so deter- mined, which amount shall thereupon become the tax and penalty and/or interest and shall become immedi- ately due and payable. (Ord. 5343 §4 (part), 2017: Ord. 3187 §10, 1974) 3.72.110 TAX ADDITIONAL TO OTHERS. The tax herein levied shall be additional to any license fee or tax imposed or levied under any law or any other ordinance of Bremerton, except as herein other- wise expressly provided. (Ord. 5343 §4 (part), 2017: Ord. 3187 §11, 1974) 3.72.120 RULEMAKING. The Director shall have the authority to adopt, pub- lish and enforce rules and regulations not inconsistent with this chapter or with superior law, for the purpose of carrying out the provisions hereof, and it shall be unlaw- ful to violate or fail to comply with any such rule or reg- ulation. (Ord. 5343 §4 (part), 2017: Ord. 3187 §12, 1974) 3.72.130 TAXES, PENALTIES AND FEES CONSTITUTE DEBT TO MUNICIPALITY. Any tax due and unpaid under this chapter and all penalties or fees shall constitute a debt to the City, a municipal corporation, and may be collected by court proceedings the same as any other debt in like amount which shall be in addition to all other existing remedies. (Ord. 5343 §4 (part), 2017: Ord. 3187 §13, 1974) 3.72.140 LIMITATION ON RIGHT TO RECOVERY. The right of recovery by the City from the taxpayer for any tax provided hereunder shall be outlawed after the expiration of five (5) calendar years from the date said tax became due. The right of recovery against the City because of overpayment of tax by any taxpayer shall be outlawed after the expiration of five (5) calen- dar years from the date such payment was made. (Ord. 5343 §4 (part), 2017: Ord. 3670 §3, 1981; Ord. 3187 §14, 1974) 3.72.150 EFFECTIVE DATE OF TAX. This chapter shall provide for the gambling taxes mentioned herein, to be retroactive to January 1, 1975. (Ord. 5343 §4 (part), 2017: Ord. 3187 §17, 1974) 3.72.160 VIOLATION - PENALTIES. Anyone who violates or fails to comply with any of the provisions of this chapter shall, upon conviction, be guilty of a civil infraction subject to the provisions of Chapter 1.12 BMC, and each day any person shall con- tinue to violate or fail to comply with the provisions of this chapter shall be deemed and considered a separate offense. (Ord. 5343 §4 (part), 2017: Ord. 4733, Reaf- firmed; 11/30/2002; Ord. 4680, Amended, 12/17/1999; Ord. 3894 §2, 1984; Ord. 3625 §28, 1980; Ord. 3187 §15, 1974) 3.74-1 (Revised 1/18) Chapter 3.74 AMUSEMENT DEVICES Sections: 3.74.010 ADMINISTRATIVE PROVISIONS. 3.74.020 DEFINITIONS. 3.74.030 SHOOTING GALLERIES UNLAWFUL. 3.74.040 LICENSE - REQUIRED. 3.74.050 AMUSEMENT DEVICE TAX. 3.74.060 DISPLAY OF OWNER’S NAME AND ADDRESS ON AMUSEMENT DEVICE REQUIRED. 3.74.010 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. 4859 §5 (in part), 2003) 3.74.020 DEFINITIONS. For the purposes of this chapter, the definitions con- tained in Chapter 3.48 BMC shall apply to the provi- sions of this chapter as applicable unless the term is defined otherwise in this chapter. In addition, the fol- lowing definitions will apply: (a) "Amusement device" means a game or device which is primarily a game of skill, including, but not limited to, games or devices requiring hand-eye coordi- nation and/or intellectual processes, wherein achieving high scores in playing the game is determined by the skill of the players and not as a result of chance or an ele- ment of chance as a part of the game. Amusement devices may confer only an immediate and unrecorded right of replay to the players. This includes, but is not limited to, pool and billiard tables, shuffleboards, music machines, video games, pinball games, riding devices, televisions and devices for display of pictures or views on film; provided, that it does not mean or include any machine or twice used exclusively for the vending of merchandise. (b) "Amusement device owner" means a person, corporation or firm who has legal title to an amusement device, as defined in subsection (a) of this section, or who as a purchaser is entitled to possession under a retained title contract, conditional sales agreement, ven- dor’s lien agreement or other purchase agreement of an amusement device, as defined in subsection (c) of this section. (c) "Penny arcade" means a place of business established chiefly for the amusement of its customers by the use of amusement devices and/or other types of coin-operated devices. (d) "Shooting gallery" means a place of public amusements where bullets, arrows or projectiles of any kind may be shot, thrown in any manner or by the use of any type of force or power, projected at targets, upon payment of a fee or charge, or for other consideration. Exempted from this definition are establishments that provide electronic dart games. (Ord. 4859 §5 (in part), 2003; Ord. 4047 §1, 1986. Formerly 5.80.010) 3.74.030 SHOOTING GALLERIES UNLAWFUL. Because of the hazard to the public and in the inter- est of public peace, health and safety, it is unlawful to operate a shooting gallery or galleries in the city. (Ord. 4859 §5 (in part), 2003; Ord. 4047 §2, 1986. Formerly 5.80.020) 3.74.040 LICENSE - REQUIRED. It is unlawful for any person, firm or corporation to own and/or operate any amusement device for commer- cial purposes without having first obtained and being the holder of a valid city business license pursuant to the terms and conditions set forth in Chapter 5.02 of this code. (Ord. 4859 §5 (in part), 2003; Ord. 4047 §3(a), 1986. Formerly 5.80.030) 3.74.050 AMUSEMENT DEVICE TAX. (a) Any person, firm or corporation which owns any amusement device for commercial purposes shall be required to remit to the city a tax which shall be equal to the gross receipts derived therefrom multiplied by the rate of two percent (2%). (b) The tax shall be payable in quarterly install- ments on or before the thirtieth day of the month follow- ing the end of the calendar quarter. (c) The tax remittance, as herein provided, shall be accompanied by an amusement device location sched- ule every calendar quarter. (d) In the event that the amusement device tax is not paid on or before the due date, there shall be added to the amount due a penalty fee pursuant to BMC 3.86.110. (e) In addition to this penalty, the city treasurer may charge the taxpayer interest of one percent (1%) of all taxes and fees due for each thirty (30) day period or portion thereof that such amounts are past due. (f) Failure to make payment in full of all tax amounts and penalties within sixty (60) days following the day the tax amount initially became due shall be both a civil and criminal violation of this section. (Ord. 5343 §5, 2017; Ord. 4859 §5 (in part), 2003; Ord. 4047 §3(b), 1986. Formerly 5.80.040) (Revised 1/18)3.74-2 3.74.060 DISPLAY OF OWNER’S NAME AND ADDRESS ON AMUSEMENT DEVICE REQUIRED. (a) It is a violation of this chapter for the owner of any amusement device to fail to display his/her name and current address on each amusement device when in use or available for use or play. (b) It is unlawful for the owner, operator, manager, or other person in charge of any place or location to per- mit or allow to be used or played in such place any amusement device not having attached thereto the name and current address of the owner of the amusement device. (Ord. 4859 §5 (in part), 2003; Ord. 4047 §4, 1986. Formerly 5.80.050) 3.82-1 (Revised 1/18) Chapter 3.82 COMMERCIAL PARKING TAX Sections: 3.82.010 DEFINITIONS. 3.82.020 TAX RATE - WHO MUST PAY. 3.82.030 PAYMENT OF TAX. 3.82.040 TAX - COLLECTION. 3.82.050 OVER OR UNDERPAYMENT OF TAX. 3.82.060 PENALTY FOR LATE PAYMENT. 3.82.070 VIOLATION - PENALTY. 3.82.080 APPEAL PROCEDURE. 3.82.090 CONFIDENTIALITY OF TAX RETURNS. 3.82.100 DUTIES OF THE DIRECTOR. 3.82.110 USE OF PROCEEDS OF TAX. 3.82.010 DEFINITIONS. For the purposes of this chapter, the following def- initions shall apply unless the context indicates other- wise: A. "Commercial parking business" means the ownership, lease, operation, or management of a com- mercial parking lot in which fees are charged. B. "Commercial parking lot" means a covered or uncovered area with stalls for the purpose of parking motor vehicles. C. "Director" means the Director of Community Development of the City or any officer, agent or employee of the City designated to act on the Director’s behalf. D. "Gross proceeds" means and includes the gross receipts collected or accruing by reason of the transac- tion of the commercial parking business, without any deduction on account of the cost of tangible property sold, labor costs, interest, discount, taxes, or any other costs or expenses whatsoever paid or accrued and with- out any deduction on account of losses. E. "Person" means any individual, association, corporation, partnership, joint venture, trust, or other entity. F. “Tax and Licensing Division” means the Tax and Licensing Division of the Department of Commu- nity Development. (Ord. 5343 §6 (part), 2017: Ord. 4732, Reaffirmed, 11/30/2000; Ord. 4679, Added, 12/16/1999) 3.82.020 TAX RATE - WHO MUST PAY. There is levied upon and shall be collected from every person engaged in a commercial parking business within the City a commercial parking tax in an amount equal to fifteen percent (15%) of the gross proceeds of the commercial parking business. (Ord. 5343 §6 (part), 2017: Ord. 5169 §1, 2011: Ord. 4879 §1, 2003; Ord. 4840, Amended, 01/03/2003; Ord. 4732, Reaffirmed, 11/30/2000; Ord. 4679, Added, 12/16/1999) 3.82.030 PAYMENT OF TAX. A. The tax imposed by this chapter shall be due and payable in quarterly installments, on or before the last day of the month next succeeding the end of the quarterly period in which the tax accrued. The quarterly periods are as follows: 1. First quarter: January, February, March; 2. Second quarter: April, May, June; 3. Third quarter: July, August, September; 4. Fourth quarter: October, November, December; Tax payments shall be filed with the Tax and Licensing Division. B. The Director may require payment of the tax to be accompanied by a written tax return, upon such form and setting forth such information as the Director may reasonably require in order to calculate the amount of tax due to the City. C. The Director shall have the right to require proof of the gross proceeds of the commercial parking business. Each person required to pay the tax imposed by this chapter shall retain records reflecting the gross proceeds of the commercial parking business and the records shall be open at all reasonable hours to inspec- tion by the Director or the Director’s designee. D. If the payment of any tax due under this chap- ter is not received by the City by the last day of the month in which the tax becomes due, the tax shall be delinquent. (Ord. 5343 §6 (part), 2017: Ord. 4732, Reaf- firmed, 11/30/2000; Ord. 4679, Added, 12/16/1999) 3.82.040 TAX - COLLECTION. The tax imposed by this chapter, and all penalties thereon, shall constitute a debt to the City and may be collected by court proceedings in the same manner as any other debt in like amount, which remedy shall be in addition to all other existing remedies. Any judgment entered in favor of the City shall include an award to the City of all court and collection costs, including attor- neys’ fees. Amounts delinquent more than ninety (90) days may be assigned to a third party for collection, in which case the amount of any collection charges shall be in addition to all other amounts owed. Amounts due shall not be considered paid until the City has received good funds for the full amount due or has discharged the amount due and not paid. (Ord. 5343 §6 (part), 2017: Ord. 4732, Reaffirmed, 11/30/2000; Ord. 4679, Added, 12/16/1999) (Revised 1/18)3.82-2 3.82.050 OVER OR UNDERPAYMENT OF TAX. In the event that a person makes an overpayment, and within two (2) years of the date of such overpay- ment makes application for a refund or a credit, the per- son’s claim shall be allowed and a refund made by the City upon determination by the Director that no other sums are owed by the person to the City. If a person determines that the tax has been underpaid and without notice by any party pays the amount due to the City, the amount underpaid and corrected by the person shall not be subject to penalty. (Ord. 5343 §6 (part), 2017: Ord. 4732, Reaffirmed, 11/30/2000; Ord. 4679, Added, 12/16/1999) 3.82.060 PENALTY FOR LATE PAYMENT. If full payment of any tax due under this chapter is not received by the Director by the last day of the month in which the tax was due, there shall be added to such tax a penalty pursuant to BMC 3.86.110. (Ord. 5343 §6 (part), 2017: Ord. 4732, Reaffirmed, 11/30/2000; Ord. 4679, Added, 12/16/1999) 3.82.070 VIOLATION - PENALTY. A. It shall be a violation of this chapter: (1) For a person required to pay a tax under this chapter to fail or refuse to pay the tax imposed; (2) For a person to evade payment of the tax, or any part thereof; (3) For a person to fail to appear and/or refuse to testify in response to a subpoena issued in any pro- ceeding under this chapter; (4) For a person to testify falsely upon any investigation into the correctness of a return, or upon the hearing of any appeal; or (5) For a person to in any manner hinder or delay the City or any of its officers in carrying out the provisions of this chapter. B. A person violating any of the provisions of this chapter, upon conviction thereof, shall be punished by a fine of not more than five hundred dollars ($500.00). A person is guilty of a separate offense for each and every day during the portion of which any violation of any provision of this chapter is committed, continued or per- mitted by any such person, and shall be punished accordingly. (Ord. 5343 §6 (part), 2017: Ord. 4732, Reaffirmed, 11/30/2000; Ord. 4679, Added, 12/16/1999) 3.82.080 APPEAL PROCEDURE. Any person aggrieved by the amount of the tax determined to be due to the City by the Director under the provisions of this chapter may appeal from such determination by filing a written notice of appeal with the Administrative Hearing Examiner pursuant to BMC 3.86.140. (Ord. 5343 §6 (part), 2017: Ord. 4732, Reaf- firmed, 11/30/2000; Ord. 4679, Added, 12/16/1999) 3.82.090 CONFIDENTIALITY OF TAX RETURNS. The tax returns made to the City pursuant to this chapter shall not be made public, nor shall they be sub- ject to inspection by a person who is not an employee of or under contract to the City and who is not acting in an official capacity. It shall be unlawful for any person to make public or to inform any unauthorized person as to the contents of a tax return, or to permit inspection of a tax return, except as authorized in this section or as required by law. This section shall not be construed to prohibit the disclosure of information received under this chapter to the Federal Internal Revenue Service, State Department of Revenue, or to tax enforcement officials of any other city in the State of Washington for official purposes only, and this section shall not be con- strued to prohibit or make unlawful the disclosure of the name and address of any person licensed under this chapter, or of any person signing an application on behalf of an applicant. (Ord. 5343 §6 (part), 2017: Ord. 4732, Reaffirmed, 11/30/2000; Ord. 4679, Added, 12/16/1999) 3.82.100 DUTIES OF THE DIRECTOR. A. The Director shall keep full and accurate records of all funds received under the provisions of this chapter. Upon receipt of any tax or penalty collected under the provisions of this chapter, the Director shall deposit the amounts collected into the street fund of the City. B. In order to carry out the provisions of this chapter, the Director shall have the power to adopt, pub- lish and enforce rules and regulations consistent with this chapter. C. The Director for good cause shown may extend the time for making and filing any tax return required under this chapter; provided, that any extension in excess of thirty (30) days shall be conditioned upon pay- ment of interest of one percent (1%) for each thirty (30) days or portion thereof on the amount of tax from the date upon which the tax became due. (Ord. 5343 §6 (part), 2017: Ord. 4732, Reaffirmed, 11/30/2000; Ord. 4679, Added, 12/16/1999) 3.82.110 USE OF PROCEEDS OF TAX. The proceeds of the tax imposed and collected pur- suant to this chapter shall be used strictly for transporta- tion purposes in accordance with RCW 82.80.070. (Ord. 5343 §6 (part), 2017: Ord. 4732, Reaffirmed, 11/30/2000; Ord. 4679, Added, 12/16/1999) 3.86-1 (Revised 1/18) Chapter 3.86 ADMINISTRATIVE PROVISIONS FOR TAXES Sections: 3.86.015 APPLICATION OF CHAPTER STATED. 3.86.020 DEFINITIONS. 3.86.025 DEFINITIONS - REFERENCES TO CHAPTER 82.32 RCW. 3.86.030 BUSINESS LICENSES. 3.86.040 WHEN DUE AND PAYABLE - REPORTING PERIODS - MONTHLY, QUARTERLY, AND ANNUAL RETURNS - THRESHOLD PROVISIONS OR RELIEF FROM FILING REQUIREMENTS - COMPUTING TIME PERIODS - FAILURE TO FILE RETURNS. 3.86.050 PAYMENT METHODS - MAILING RETURNS OR REMITTANCES - TIME EXTENSION - DEPOSITS - RECORDING PAYMENTS - PAYMENT MUST ACCOMPANY RETURN - NSF CHECKS. 3.86.060 RECORDS TO BE PRESERVED - EXAMINATION - ESTOPPEL TO QUESTION ASSESSMENT. 3.86.070 ACCCOUNTING METHODS. 3.86.080 PUBLIC WORK CONTRACTS - PAYMENT OF FEE AND TAX BEFORE FINAL PAYMENT FOR WORK. 3.86.090 UNDERPAYMENT OF TAX, INTEREST OR PENALTY - INTEREST. 3.86.095 TIME IN WHICH ASSESSMENT MAY BE MADE. 3.86.100 OVERPAYMENT OF TAX, PENALTY, OR INTEREST - CREDIT OR REFUND - INTEREST RATE - STATUTE OF LIMITATIONS. 3.86.110 LATE PAYMENT - DISREGARD OF WRITTEN INSTRUCTIONS - EVASION - PENALTIES. 3.86.120 CANCELLATION OF PENALTIES. 3.86.130 TAXPAYER QUITTING BUSINESS - LIABILITY OF SUCCESSOR. 3.86.140 ADMINISTRATIVE APPEAL. 3.86.160 DIRECTOR TO MAKE RULES. 3.86.170 ANCILLARY ALLOCATION AUTHORITY OF DIRECTOR. 3.86.180 MAILING OF NOTICES. 3.86.190 TAX DECLARED ADDITIONAL. 3.86.200 PUBLIC DISCLOSURE - CONFIDENTIALITY - INFORMATION SHARING. 3.86.210 TAX CONSTITUTES DEBT. 3.86.220 UNLAWFUL ACTIONS - VIOLATION - PENALTIES. 3.86.230 SUSPENSION OR REVOCATION OF BUSINESS LICENSE. 3.86.240 CLOSING AGREEMENT PROVISIONS. 3.86.250 CHARGE-OFF OF UNCOLLECTIBLE TAXES. 3.86.260 SEVERABILITY. 3.86.015 APPLICATION OF CHAPTER STATED. The provisions of this chapter shall apply with respect to the licenses and taxes imposed under Chapter 5.02 BMC, "General Business Licenses," Chapter 3.48 BMC, "Business and Occupation Taxes," Chapter 3.50 BMC, "Utility Taxes," and under other titles, chapters, and sections in such manner and to such extent as indi- cated in each such title, chapter or section. (Ord. 5028 §2 (part), 2007: Ord. 4845, Added, 01/03/2003) 3.86.020 DEFINITIONS. For purposes of this chapter: The definitions contained in Chapter 3.48 BMC shall apply equally to the provisions of this chapter unless the term is defined otherwise in this chapter. In addition, the following definitions will apply: "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) A twelve (12) month period beginning the first day of January of each year (annual). "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. "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- (Revised 1/18)3.86-2 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. (Ord. 5028 §2 (part), 2007: Ord. 4845, Added, 01/03/2003) 3.86.025 DEFINITIONS - REFERENCES TO CHAPTER 82.32 RCW. Where provisions of Chapter 82.32 RCW are incor- porated in BMC 3.86.090, "Department" as used in the RCW shall refer to the "Director" as defined in BMC 3.48.030 and "warrant" as used in the RCW shall mean "citation or criminal complaint." (Ord. 5028 §2 (part), 2007) 3.86.030 BUSINESS LICENSES. Business licenses shall be issued pursuant to Chap- ter 5.02 BMC. (Ord. 5028 §2 (part), 2007) 3.86.040 WHEN DUE AND PAYABLE - REPORTING PERIODS - MONTHLY, QUARTERLY, AND ANNUAL RETURNS - THRESHOLD PROVISIONS OR RELIEF FROM FILING REQUIREMENTS - COMPUTING TIME PERIODS - FAILURE TO FILE RETURNS. (1) Other than any annual license fee or registra- tion fee assessed under Chapter 5.02 BMC, the tax imposed by those chapters set forth in BMC 3.86.015 shall be due and payable in quarterly installments unless otherwise specifically provided for therein. At the Director’s discretion, businesses may be assigned to a monthly or annual reporting period depending on the tax amount owing or type of tax. Tax payments are due on or before the last day of the next month following the end of the assigned reporting period covered by the return. (2) Taxes shall be paid as provided in this chapter and accompanied by a return on forms as prescribed by the Director. The return shall be signed by the taxpayer personally or by a responsible officer or agent of the tax- payer. The individual signing the return shall swear or affirm that the information in the return is complete and true. (3) Tax returns must be filed and returned by the due date whether or not any tax is owed. (4) For purposes of the tax imposed by Chapter 3.48 BMC, any person whose value of products, gross proceeds of sales, or gross income of the business, sub- ject to business and occupation tax after all allowable deductions, is equal to or less than the tax exemption amount set forth in BMC 3.48.050(2) in the current cal- endar year shall file a return, declare no tax due on their return, and submit the return to the Director. The gross receipts, deduction amounts and exemptions shall be entered on the tax return even though no tax may be due. (5) A taxpayer that commences to engage in busi- ness activity shall file a return and pay the tax or fee for the portion of the reporting period during which the tax- payer is engaged in business activity. (6) Except as otherwise specifically provided by any other provision of this chapter, in computing any period of days prescribed by this chapter, the day of the act or event from which the designated period of time runs shall not be included. The last day of the period shall be included unless it is a Saturday, Sunday, or City or federal legal holiday, in which case the last day of such period shall be the next succeeding day which is neither a Saturday, Sunday, or City or federal legal hol- iday. (7) If any taxpayer fails, neglects or refuses to make a return as and when required in this chapter, the Director is authorized to determine the amount of the tax or fees payable by obtaining facts and information upon which to base the Director’s estimate of the tax or fees due. Such assessment shall be deemed prima facie cor- rect and shall be the amount of tax owed to the City by the taxpayer. The Director shall notify the taxpayer by mail of the amount of tax so determined, together with any penalty, interest, and fees due; the total of such amounts shall thereupon become immediately due and payable. (Ord. 5343 §7, 2017: Ord. 5028 §2 (part), 2007: Ord. 4845, Added, 01/03/2003) 3.86.050 PAYMENT METHODS - MAILING RETURNS OR REMITTANCES - TIME EXTENSION - DEPOSITS - RECORDING PAYMENTS - PAYMENT MUST ACCOMPANY RETURN - NSF CHECKS. (1) Taxes shall be paid to the Director in United States currency by bank draft, certified check, cashier’s check, personal check, money order, cash, or by wire transfer or electronic payment if such wire transfer or electronic payment is authorized by the Director. If pay- ment so received is not paid by the bank on which it is drawn, the taxpayer, by whom such payment is ten- dered, shall remain liable for payment of the tax and for all legal penalties, the same as if such payment had not been tendered. Acceptance of any sum by the Director shall not discharge the tax or fee due unless the amount paid is the full amount due. (2) A return or remittance that which is transmitted to the City by United States mail shall be deemed filed or received on the date shown by the cancellation mark stamped by the Post Office upon the envelope contain- ing it. The Director may allow electronic filing of 5.02-1 (Revised 1/18) Chapter 5.02 GENERAL BUSINESS LICENSES Sections: 5.02.010 TITLE. 5.02.020 POWER TO LICENSE FOR REGULATION AND/OR REVENUE. 5.02.030 ADMINISTRATIVE PROVISIONS. 5.02.040 DEFINITIONS. 5.02.050 ADMINISTRATION AND ENFORCEMENT. 5.02.060 GENERAL BUSINESS LICENSE REQUIRED. 5.02.070 SEPARATE GENERAL BUSINESS LICENSE REQUIRED. 5.02.080 LICENSES NOT TRANSFERABLE. 5.02.090 LICENSE TO BE POSTED. 5.02.100 DISCLAIMER OF CITY LIABILITY. 5.02.110 GENERAL QUALIFICATIONS OF LICENSEES. 5.02.120 APPLICATION PROCEDURE, LICENSE FEE. 5.02.130 APPROVAL AND ISSUANCE OF BUSINESS LICENSE. 5.02.140 RENEWAL. 5.02.150 APPLICATION AS PUBLIC RECORD. 5.02.160 NONPAYMENT OF BUSINESS LICENSE FEE. 5.02.170 GROUNDS FOR DENIAL OR REVOCATION OF LICENSE. 5.02.180 DENIAL AND REVOCATION - PROCEDURE. 5.02.190 UNLAWFUL - VIOLATIONS AND PENALTIES. 5.02.010 TITLE. This chapter shall constitute the business license code of the city and may be cited as such. (Ord. 4842, Repealed & Replaced, 01/03/2003) 5.02.020 POWER TO LICENSE FOR REGULATION AND/OR REVENUE. This chapter is adopted by the city, exercising its power authorized under general law to license for the privilege of engaging in business in the City and revoke the license for cause, to regulate, make inspections and to impose excises for revenue or regulation in regard to all places and kinds of businesses, occupations, trades, professions and any other lawful activity, as such power is described in the RCW 35.22.280(32). The provisions of this chapter shall be liberally construed for the accomplishment of such purposes. (Ord. 4842, Repealed & Replaced, 01/03/2003) 5.02.030 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. 4842, Repealed & Replaced, 01/03/2003) 5.02.040 DEFINITIONS. For the purposes of this chapter, the definitions set forth in Chapter 3.48 BMC shall apply to this chapter as applicable. In addition, the following definitions will apply: "Ancillary rental" means (1) the renting and/or leas- ing of real property by a person as secondary to the pri- mary business use by said person for which a business license is issued pursuant to this chapter, or (2) the rent- ing or leasing of a single portion of a residence that is within the structure of the primary residence of the land- lord, such as the renting of a single bedroom; this does not include a separate or secondary dwelling unit which includes all accessory dwelling units. "Casual rental" means the renting of the primary residence of the landlord for a period of four (4) months or less in any given calendar year. "Engaging in business" shall also include the rent- ing and/or leasing of real property except for casual rentals or ancillary rentals. "License to use" means a personal privilege to do some particular act or series of acts on real property without possessing any estate or interest therein. "Possessory interest" means the right to exert con- trol over specific real property, or a portion thereof, to the exclusion of others. "Renting and/or leasing of real property" means the creation of a possessory interest in residential, commer- cial and/or industrial real property of another party by lease, sublease, expressed or implied rental agreement, or tenancy from period to period, for the purpose of gain, and includes leases or rentals in mixed use struc- tures. The renting and/or leasing of real property does not include the license to use real property. (Ord. 5333 §8, 2017: Ord. 4842, Repealed & Replaced, 01/03/2003) 5.02.050 ADMINISTRATION AND ENFORCEMENT. (a) The Director of Community Development, or designee, shall have general charge of, and supervision over, the administration and enforcement of this chapter (Revised 1/18)5.02-2 and shall exercise such power and perform all the duties imposed upon him or her. (b) Applicant shall, upon reasonable request, pro- vide or allow the Director to inspect relevant documen- tation of any licensee for verification of the information provided by applicant/licensee on the business license application. (c) The Director may establish administrative rules and regulations as deemed appropriate, consistent with this chapter for the purpose of enforcing and carry- ing out its provisions. (Ord. 5343 §8, 2017: Ord. 4842, Repealed & Replaced, 01/03/2003) 5.02.060 GENERAL BUSINESS LICENSE REQUIRED. Any person who "engages in business" activities in the City as this term is defined in Chapter 3.48 BMC and this chapter shall first obtain a general business license for the current calendar year or unexpired portion thereof, and pay the fees prescribed in this chapter. Applications for general business licenses shall be filed with the Tax and Licensing Division. (Ord. 5343 §9, 2017: Ord. 4842, Repealed & Replaced, 01/03/2003) 5.02.070 SEPARATE GENERAL BUSINESS LICENSE REQUIRED. A separate license shall be obtained for each branch, establishment or location at which the business related activity is carried on, and each license shall authorize the licensee to carry on, pursue or conduct only that business, or business enterprise at that loca- tion. A separate license shall not be required for a busi- ness activity determined by the Director to be an accessory activity to a branch, establishment or location for which a license is issued. A separate license shall not be required for the renting and/or leasing of real prop- erty in multiple locations which shall be considered a single business encompassing all rental or leased units in the city by a single owner. (Ord. 4842, Repealed & Replaced, 01/03/2003) 5.02.080 LICENSES NOT TRANSFERABLE. No license issued under the provisions of this chap- ter shall be transferable or assignable unless otherwise specifically provided for herein. A license may be trans- ferred 1) when a business changes its structure which does not result in a substantial change of ownership or, 2) when there is no substantial change in the type of business operated. A new license shall be required when the place of a business location is changed, there is a substantial change of ownership of a business or there is a substantial change in the type of business operated. (Ord. 4842, Repealed & Replaced, 01/03/2003) 5.02.090 LICENSE TO BE POSTED. All licenses issued pursuant to this chapter shall be posted in a conspicuous place at such location. No per- son to whom a license has been issued pursuant to this chapter shall allow any person for whom a separate license is required, to operate under or to display such license, nor shall such other person operate under or dis- play such license. (Ord. 4842, Repealed & Replaced, 01/03/2003) 5.02.100 DISCLAIMER OF CITY LIABILITY. Issuance of a license pursuant to this chapter does not constitute the creation of a duty by the city to indem- nify the licensee for any wrongful acts against the pub- lic, or to guarantee the quality of goods, services or expertise of a licensee. The issuance of a license does not shift responsibility from the licensee to the city for proper training, conduct or equipment of the licensee or his agents, employees or representatives, even if spe- cific regulations require standards of training, conduct or inspection. (Ord. 4842, Repealed & Replaced, 01/03/2003) 5.02.110 GENERAL QUALIFICATIONS OF LICENSEES. (a) No license shall be issued, nor shall any license be renewed, pursuant to the provisions of this chapter to: (1) An applicant who is not eighteen (18) years of age at the time of application; (2) An applicant who has had a similar license denied or revoked pursuant to BMC 5.02.180; (3) An applicant who shall not first comply with the general laws of the state; or (4) An applicant who seeks such a license in order to practice some illegal act or some act injurious to the public health or safety. (Ord. 4842, Repealed & Replaced, 01/03/2003) 5.02.120 APPLICATION PROCEDURE, LICENSE FEE. (a) The business owner shall make application for any business license required under this chapter to the Director on a form prepared by the department, which application shall be accompanied by a receipt from the department showing payment of the required fee. Busi- ness licenses shall be granted annually. The license application fee will be reduced by one-half of the fee for applications received for businesses which begin opera- tion between July 1st to December 31st of the calendar year for which the license is to be issued and is nonre- fundable whether or not the license application is later denied. (b) The fee for a business licensee shall be as set forth in Chapter 3.01 BMC as currently enacted and as 5.02-2.1 (Revised 1/18) hereinafter amended. (Ord. 5343 §10, 2017: Ord. 4842, Repealed & Replaced, 01/03/2003) 5.02.130 APPROVAL AND ISSUANCE OF BUSINESS LICENSE. All licenses approved for issuance by the Director shall be conditioned upon compliance at all times with all applicable ordinances, regulations and statutes of the city and the state. Upon issuance, the license shall be valid as long as licensee continues in business and pays the license fee and occupation tax due pursuant to the provisions of this chapter and chapters 3.48 BMC and 3.86 BMC and shall continue to be valid until the expi- ration date, which 5.03-1 (Revised 1/18) Chapter 5.03 GENERAL PROVISIONS FOR REGULATORY LICENSES Sections: 5.03.010 PURPOSE. 5.03.020 ADMINISTRATIVE PROVISIONS. 5.03.030 DEFINITIONS. 5.03.040 LICENSE REQUIRED - APPLICATIONS. 5.03.050 LICENSE ISSUANCE - FEES. 5.03.060 GROUNDS FOR DENIAL OR REVOCATION OF LICENSE. 5.03.070 DENIAL AND REVOCATION - PROCEDURE. 5.03.080 FACILITY STANDARDS. 5.03.090 OPERATING REQUIREMENTS. 5.03.100 SALE OR TRANSFER OR CHANGE OF LOCATION. 5.03.110 APPLICABILITY. 5.03.120 RULEMAKING. 5.03.130 ADDITIONAL LICENSES. 5.03.140 UNLAWFUL - VIOLATIONS AND PENALTIES. 5.03.010 PURPOSE. (a) It is expressly the purpose of this chapter to regulate and license certain business activities which may be injurious to public health and safety and which may affect the social well-being of the City and its resi- dents. (b) This chapter is not intended to create or other- wise establish or designate any particular class or group of persons who will or should be especially protected or benefitted by the terms of this chapter. (c) It is the specific intent of this chapter to place the obligation of complying with its requirements upon the license holder or applicant for a license. No provi- sion of, nor term used in, this chapter is intended to impose any mandatory duty upon the City or any of its officers or employees. (d) Nothing contained in this chapter is intended to be nor shall be construed to create or form the basis for any liability on the part of the City, or its officers, employees or agents, for any damage resulting from the failure of the license holder or applicant for a license to comply with the provisions of this chapter, or by reason of or in consequence of any act or omission in connec- tion with the implementation or enforcement of this chapter on the part of the City by its officers, employees or agents. (Ord. 4859 §3 (in part), 2003; Ord. 4162 §1, 1988) 5.03.020 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. 4859 §3 (in part), 2003; Ord. 4162 §1, 1988) 5.03.030 DEFINITIONS. For the purposes of this chapter, the definitions con- tained in Chapter 3.48 BMC shall apply equally to the provisions of this chapter as applicable unless the term is defined otherwise in this chapter. (Ord. 4859 §3 (in part), 2003) 5.03.040 LICENSE REQUIRED - APPLICATIONS. The provisions of this chapter shall apply whenever a regulatory license is required by a chapter in this title. The licensee shall be the person or entity who owns the business. Where the license applicant is a corporation, the term "applicant" shall include principal officers and managers. Where the license applicant is a partnership, the term "applicant" shall include principal partners and managers. Applications shall be filed with the Tax and Licensing Division. Each applicant shall provide, at a minimum, the following information: (a) True name and any assumed names or aliases used. (b) Home address and telephone number. (c) Sex, weight, height, color of eyes and hair. (d) Date of birth. (e) A copy of applicant’s identification which must include some form of picture identification, i.e., a driver’s license or Washington State identification card. (f) The business occupation and/or employment history of the applicant for the five (5) years immedi- ately preceding the date of application. (g) Residence address(es) of the applicant for the five (5) years preceding the date of application. (h) The business name, business address, and tele- phone number of the proposed business. (i) A listing and explanation of all services to be provided. (j) A description of any other business activity to be conducted on the premises or adjoining premises owned and controlled by the applicant. (k) The principal enterprise of the business if dif- ferent from the activity being licensed. (l) Whether the applicant has ever been convicted, forfeited bail, or pled guilty to any crime, excluding minor traffic offenses. If so, state the charge and the nature of the crime, the name and location of the con- victing court and the disposition thereof. (m) Written declaration by the applicant under pen- alty of perjury, that the foregoing information contained in the application is true and correct, said declaration being duly stated and signed. (Revised 1/18)5.03-2 (n) Such other relevant identification and informa- tion necessary as the Director may reasonably require to discover the truth of statements made in the application. (o) Authorization for the City, its agents and employees to seek information and conduct an investi- gation into the truth of the statements set forth in the application and the qualifications of the applicant for the license. (Ord. 5343 §11, 2017: Ord. 4859 §3 (in part), 2003; Ord. 4162 §1, 1988) 5.03.050 LICENSE ISSUANCE - FEES. (a) Applications for regulatory licenses must be received by the Tax and Licensing Division at least three (3) weeks prior to issuance. (b) License fees will be due upon application. The City Council shall establish appropriate fees pursuant to Chapter 3.01 BMC. (Ord. 5343 §12, 2017: Ord. 4859 §3 (in part), 2003; Ord. 4162 §1, 1988) 5.03.060 GROUNDS FOR DENIAL OR REVOCATION OF LICENSE. In addition to the other penalties provided by law, any regulatory license issued under the provisions of this title may be denied or revoked pursuant to the pro- visions of this chapter at any time, where: (a) The required information has not been pro- vided or the correct license fee has not been tendered to the City and in the case of a check or bank draft, not hon- ored with payment upon presentation. (b) The application is not in compliance with Fed- eral, State or local laws. (c) The license was procured by fraud, false repre- sentation or material omission of fact, or for the viola- tion of or failure to comply with any of the provisions of this title by the person holding such license, or any of his servants, agents or employees, while acting within the scope of their employment. (d) The licensee or employee of the licensee vio- lates any of the provisions of the applicable chapter under this title or any applicable City, State or Federal law, including, but not limited to, Chapters 3.48, 3.50, 3.86 and 5.02 BMC, or the purpose for which the license was issued is being abused to the detriment of the pub- lic, or such license is being used for a purpose different from that for which it was issued. (e) The licensee submits a false or fraudulent City tax return or makes a false statement on any City tax return. (f) The licensee fails to pay any license fee or tax to the City when due including, but not limited to, any taxes pursuant to BMC Title 3. (g) The licensee or employee has been convicted of a crime involving the business. (h) The applicant is not eighteen (18) years of age or older. (Ord. 4859 §3 (in part), 2003; Ord. 4162 §1, 1988) 5.03.070 DENIAL AND REVOCATION - PROCEDURE. (a) Any application for the issuance or renewal of a license issued under this title may be denied, or any license issued under this title may be revoked based on one or more of the grounds set forth in BMC 5.03.060. (b) The Director, or designee, ("Director") having the authority to issue said license shall have the power and authority to deny the issuance of or revoke any license issued under the provisions of this title. The Director shall notify such licensee in writing by certified mail or personal service of the denial or revocation of his or her license application or license and the grounds therefor. (c) Any applicant or licensee may, within fourteen (14) calendar days from the date that the denial or revo- cation notice was mailed to the applicant or licensee, appeal from such denial or revocation by filing a written notice of appeal setting forth the grounds therefor with the Administrative Hearing Examiner pursuant to Chap- ter 2.13 BMC. A filing fee as set forth in Chapter 3.01 BMC shall be submitted with the appeal, which filing fee is required to process the appeal. The hearing shall be conducted in accordance with the procedures for hearing contested cases set out in Chapter 2.13 BMC. After the hearing thereon the Administrative Hearing Examiner shall, after appropriate findings of fact, and conclusions of law, affirm, modify, or overrule the denial or revocation and order issuance or reinstatement of the license, and may impose any terms thereupon. (d) No renewal or revocation of a license issued pursuant to the provisions of this chapter shall take effect until fourteen (14) calendar days after service of the notice thereof by the Director, and if the appeal is timely filed, the renewal or revocation shall be stayed pending final action by the Administrative Hearing Examiner. All licenses which are revoked shall be sur- rendered to the City on the effective date of such revo- cation. (e) The decision of the Administrative Hearing Examiner shall be final. The applicant or licensee and/or the City may seek review of the decision by the Superior Court of Washington in and for Kitsap County within twenty-one (21) calendar days from the date of the deci- sion. If review is sought as herein prescribed the renewal or revocation shall be stayed pending final action by the Superior Court. (f) When revoked, the license shall be canceled and immediately surrendered to the Director. Upon revocation of any license as provided in this chapter, no portion of the license fee shall be returned to the licensee. (g) Upon denial or revocation, the person whose application was denied or license revoked shall not be granted a license for a business, upon any new applica- tion that may be made, for a period of ninety (90) calen- 5.03-3 (Revised 1/18) dar days from date of denial or revocation and further, no license shall be issued until such person cures any defaults that resulted in the denial or revocation. (h) A denial or revocation of a general business license pursuant to Chapter 5.02 BMC shall constitute an automatic denial or revocation of a related regulatory license issued under this title to the business for which the general business license was issued, and the proce- dures set forth in this section shall not be applicable. (Ord. 4859 §3 (in part), 2003; Ord. 4162 §1, 1988) 5.03.080 FACILITY STANDARDS. It shall be the duty of the licensee and its employees to comply with fire, building, land use, sanitation and health regulations. (Ord. 4859 §3 (in part), 2003; Ord. 4162 §1, 1988) 5.03.090 OPERATING REQUIREMENTS. It shall be the duty of the licensee and its employees to meet the following operating requirements: (a) The regulatory license shall be prominently posted in a location of public view in the licensee’s place of business at all times and such permit shall not be tampered with in any manner. (b) No establishment granted a license under the provisions of this chapter shall place, publish or distrib- ute or cause to be placed, published or distributed any advertisement, picture or statement which is known or through exercise of reasonable care should be known to be false, deceptive or misleading in order to induce any person to purchase or utilize goods or services of the business. (c) No person granted a license pursuant to this chapter shall operate the establishment under a name not specified on the license nor shall that person conduct business at any location not specified on the license. (Ord. 4859 §3 (in part), 2003; Ord. 4162 §1, 1988) 5.03.100 SALE OR TRANSFER OR CHANGE OF LOCATION. Upon sale, lease, transfer, or relocation of a busi- ness, the regulatory license thereof shall be null and void. (Ord. 4859 §3 (in part), 2003; Ord. 4162 §1, 1988) 5.03.110 APPLICABILITY. All persons who are required to be licensed by this chapter shall be subject to all of the conditions and requirements of this chapter, whether they actually obtain the licenses required or not. (Ord. 4859 §3 (in part), 2003; Ord. 4162 §1, 1988) 5.03.120 RULEMAKING. The Director shall have the authority to adopt, pub- lish, and enforce rules not inconsistent with law for the purpose of carrying out the provisions hereof and it shall be unlawful to violate or fail to comply with any such rule. (Ord. 5343 §13, 2017: Ord. 4859 §3 (in part), 2003; Ord. 4162 §1, 1988) 5.03.130 ADDITIONAL LICENSES. The issuance of a license under this chapter shall not relieve the licensee from securing any other licensee from securing any other license(s) required by Federal, State or local law. (Ord. 4859 §3 (in part), 2003; Ord. 4162 §1, 1988) 5.03.140 UNLAWFUL - VIOLATIONS AND PENALTIES. (a) It shall be unlawful: (1) For any person to engage in business with- out having obtained a regulatory license as required in this title or for a person to engage in business after denial of a license application or renewal or after revo- cation of a regulatory license. (2) For the president, vice-president, secre- tary, treasurer, or other officer of any company to engage in business without having obtained a regulatory license as required in this title or for a person to engage in business after denial of a regulatory license applica- tion or renewal or after revocation of a regulatory license. (3) For any person to violate any provision of this chapter. (b) Nonpayment penalty. Failure to pay the license fee within ninety (90) days after the date of expiration shall subject the licensee to a monetary penalty in the amount of fifty dollars ($50.00) to reinstate the license, in addition to the required license fee. (c) Civil penalties. In addition to any other viola- tion set forth in this title, any violation of subsection (a) of this section constitutes a civil violation under Chapter 1.04 BMC for which a monetary penalty may be assessed and enforcement may be required as provided therein. (d) Criminal penalties. In addition to the foregoing penalties or any violation set forth in Chapter 3.86 BMC relating to the administration of this chapter, any person who violates or fails to comply with subsection (a) 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 vio- lation for each day, or portion thereof, during which the business is so engaged or carried on. (Ord. 4859 §3 (in part), 2003) 5.08-1 (Revised 1/18) Chapter 5.08 STREET VENDORS Sections: 5.08.010 LICENSE REQUIRED. 5.08.020 DEFINITIONS. 5.08.030 LICENSE APPLICATION. 5.08.040 LOCATION REVIEW. 5.08.050 HEALTH AND SAFETY STANDARDS. 5.08.060 OPERATING CONDITIONS. 5.08.070 LICENSE - RENEWALS. 5.08.080 LICENSE - REVOCATION. 5.08.010 LICENSE REQUIRED. It is unlawful for any person to engage in street vending in the City without first obtaining a regulatory license in addition to a business license. Applications for regulatory licenses shall be filed with the Tax and License Division. (Ord. 5343 §14, 2017: Ord. 5140 §3 (part), 2011) 5.08.020 DEFINITIONS. (a) "Director" means the Director of Community Development of the City or any officer, agent or employee of the City designated to act on the Director’s behalf. (b) "Street vending" shall mean one who sells food, nonalcoholic beverages, flowers, plants, or other merchandise to the public from any stand, booth, cart, basket, tray, table or other device on any sidewalk, street, highway or public place. (c) "Street vending site" shall mean the location of the street vending unit. (d) "Street vending unit" shall mean the cart, tables and other equipment used in conjunction with a street vending site. (e) "Tax and Licensing Division" means the Tax and Licensing Division of the Department of Commu- nity Development. (Ord. 5343 §15, 2017: Ord. 5140 §3 (part), 2011) 5.08.030 LICENSE APPLICATION. In order to obtain a regulatory license for street vending, an applicant must submit, in addition to the information required in BMC 5.03.050 for a regulatory license, the following: (a) A copy of the street vendor’s regulatory license application and appropriate fee as set forth in Chapter 3.01 BMC. (b) The name and home and business addresses of the applicant, and the name and address of the owner, if other than the applicant, of the vending business or street vending unit to be used in the operation of the vending business. (c) A copy of the current City business license or a copy of the business license application and appropri- ate fee. (d) Written approval for the vending by the abut- ting property owner. The abutting property owner may revoke said approval upon written notice to the Director, in which case the license shall be revoked pursuant to BMC 5.08.080. (e) A description of the desired location and adja- cent businesses and an accurate drawing showing the public area to be used, along with plans detailing the design and size of the vending unit to be used. (f) A license or other written document from the Kitsap County Health District granting approval for each food and/or beverage vending unit. (g) A license or other written document from the Fire Department granting approval for vendors using flammable substances. (h) Written approval from the City Parks and Rec- reation Department and/or Bremerton School District granting approval if the vending unit will be placed within two hundred (200) feet of a public park, school and/or playground. (i) A certificate of insurance naming the City as an additional insured. The minimum liability coverage must be five hundred thousand dollars ($500,000) com- bined single limit bodily injury and property damage, including products liability if food vending. A certifi- cate of insurance shall be provided to the City for review prior to issuance of the license. A street regulatory license for street vending is wholly of a temporary nature and vests no permanent rights or interest in property. The City may reject an application and deny a license for health, safety, public welfare and other related reasons. An application expires after thirty (30) days of filing if the required information is not submitted to the City during the thirty (30) day period. The Director may grant an extension at his or her discretion. (Ord. 5140 §3 (part), 2011) 5.08.040 LOCATION REVIEW. Upon receipt of an application for a license or license renewal, the Director shall review the location to determine if it is suitable for vending. In making this determination, the Director shall consider the following criteria: (a) A sidewalk vending unit is limited to one (1) assigned location. (b) No license shall be issued for a location within ten (10) feet of a driveway, wheelchair ramp, bus stop sign, or crosswalk at any intersection or any location which unreasonably interferes with the public’s or city’s use of the right-of-way. The location of the vending unit shall not reduce or obstruct pedestrian passage on the (Revised 1/18)5.08-2 sidewalk to less than five (5) feet to the nearest street trees, utility poles, traffic control signs and devices, parking meters, fire hydrants, buildings and other simi- lar devices and structures. Such width shall be measured after including the dimensions of the cart, and any sup- port equipment or accessories placed adjacent to the cart during operation. Furthermore, such placement shall be consistent with any applicable standards established by the Americans with Disabilities Act and shall not obstruct vehicular traffic or parking or the use of any crosswalk, wheelchair ramp, bus, or taxi zone. (c) The license operating area for a street vending unit must be within a commercial or industrial zone as such is defined in the Bremerton Zoning Code. A street vending unit shall not be licensed in areas where zoning on adjacent private property is classified as residential. (d) No license for a vendor shall be issued for a proposed vending site located within one hundred (100) feet of an existing vendor or retail store premises in which the license applicant’s product is the primary product of the existing vendor’s site or retail store with- out the written consent of said licensed vendor or retail store. This distance requirement shall not apply to appli- cations for special events or festivals issued under a master use license issued pursuant to Chapter 5.36 BMC. (e) If a proposed vending site is located within two hundred (200) feet of a park or public school, the vendor must present written consent of the City’s Direc- tor of Parks and Recreation or the school district, respec- tively; if a proposed vending site is located within two hundred (200) feet of a private school, the vendor must present written consent of the administrator or manager of the private school. This distance requirement shall not apply to applications for special events or festivals issued under a master use license issued pursuant to Chapter 5.36 BMC. (f) The use of vending devices must be compati- ble with and must not unreasonably interfere with the public interest in use of the public ways as public rights- of-way. (g) In the event that two (2) or more applications for the same location are received, the earliest applica- tion, if approved, shall be awarded the location. (Ord. 5140 §3 (part), 2011) 5.08.050 HEALTH AND SAFETY STANDARDS. (a) Vendors of food and beverages shall comply with all standards established by the Kitsap County Health District. (b) All sidewalk vending units in which food or beverage preparation occurs shall be inspected and approved by the City Fire Department to assure compli- ance of any cooking or heating apparatus with the fol- lowing provisions: (1) Deep fat, oil, or grease cooking processes employing heated liquid shall be protected by a fire extinguishing system approved by the Fire Department. Processes involving heated fat, oil, grease, or liquids other than water shall be shielded from the public. (2) Processes requiring flammable gas, liq- uid, or solid fuels shall not be licensed, unless approved by the Fire Department. LPG containers shall be limited to no more than five (5) gallons capacity, and no more than one (1) container per cart or vendor display. (3) Storage of extra fuel is prohibited in the area of vending, or in any buildings, except as licensed by the Fire Department. (4) Vendors using open-flame cooking where steaks, hamburgers, sausages, hot dogs, or other prod- ucts producing grease-laden vapors are cooked shall not be stationed beneath the awning or canopy of a building. Exception may be made when evidence is presented sat- isfying the Fire Department that no special threat is imposed to the building or awning by virtue of vendor location. (5) Pressure-cooking appliances shall be pro- hibited. (6) A fire extinguisher is required in all vend- ing carts using open-flame cooking or cooking products producing grease-laden vapors. (Ord. 5140 §3 (part), 2011) 5.08.060 OPERATING CONDITIONS. Any person with a valid regulatory license issued pursuant to this chapter shall be subject to the following conditions: (a) All vendors must display, in a prominent and visible manner, the license issued by the director under the provisions of this chapter. (b) Food and beverages sold must be capable of immediate consumption. (c) The height of the vending unit, excluding can- opies, umbrellas, or transparent enclosures, which must be approved by the Director, shall not exceed five (5) feet. (d) The vending site must be clean and orderly at all times, and the vendor must provide a refuse container for use by patrons. (e) Soliciting or conducting business with persons in motor vehicles is prohibited. (f) No merchandise shall be displayed using street furniture (planters, street lights, trees, trash containers, etc.) or placed upon the sidewalk. In addition, sales of merchandise shall not be allowed from a vehicle. No use of any automatic coin-operated vending dispenser shall be allowed. (g) Vendors shall not hinder use of any phone booth, mailbox, parking meter, fire alarm, fire hydrant (including automatic sprinklers or standpipe connec- 5.08-3 (Revised 1/18) tions), newspaper vending machine, waste receptacle, bench, transit stop, or traffic signal controllers. (h) Vendors shall obey any lawful order from a police officer or Fire Department official during an emergency or to avoid congestion or obstruction of the sidewalk. (i) No vendor shall make loud noises or use mechanical audio or noise-making devices or hawk to advertise his or her product. (j) No licensed sidewalk vending unit shall be left unattended on a sidewalk, nor remain on the sidewalk between midnight and 6:00 a.m. (k) Utility service connections are not licensed, except electrical, when provided by the owner of the abutting property. Electrical lines are not allowed over- head or lying in the pedestrian portion of the sidewalk. (l) Signs, banners and/or streamers may be attached to the vending unit for the purpose of advertis- ing or identifying the vending unit, subject to approval of the abutting property owner (or representative or agent) and the director. As determined by the director, such signs, banners, and/or streamers shall be situated so as to not unreasonably obstruct views of neighboring property or create a public safety hazard. Advertising signs may be placed on the vending unit but are not licensed on the sidewalk or street area. (m) The footprint of the vending site is subject to the area constraints of the vending site location but in no event shall a vending site footprint exceed two hundred (200) square feet. A vending unit shall not exceed the vending site footprint. (n) A vinyl or canvas umbrella or tent may be included as part of the vending site, but its open cover- age may not exceed the vending site footprint. Any part of the umbrella or tent must have a minimum seven (7) feet of vertical clearance to the sidewalk. (o) Vending units shall not be locked or chained to a parking meter, City street light post, tree, or other street fixture or furniture. (Ord. 5140 §3 (part), 2011) 5.08.070 LICENSE - RENEWALS. Applications for renewal of a license may be filed for the same location, features of the cart and/or prod- ucts (i.e., from food to flowers) as originally applied for. A renewal not applied for prior to the expiration of the existing license may not receive a renewal of the license. A vendor requesting renewal of a license for a business that has changed or proposes to change location, fea- tures of the cart and/or products since the last applica- tion/renewal must follow the requirements for a new application. There is no vested right to a renewal of regulatory license for street vending. The City may reject an appli- cation and deny a license for health, safety and other related reasons. (Ord. 5140 §3 (part), 2011) 5.08.080 LICENSE - REVOCATION. A regulatory license for street vending is wholly of a temporary nature and vests no permanent rights or interest in property. The license may be revoked pursu- ant to BMC 5.03.070 at any time for good cause by the City upon thirty (30) days’ notice or without notice in case the use or occupation of the public place shall become dangerous or unsafe or upon failure to cure a notice of default. If the revocation is due to circum- stances beyond the vendor’s control, then the license fee will be refunded on a prorated basis. In addition, the reg- ulatory license will ordinarily be revoked under the fol- lowing conditions: (a) The Kitsap County Health District withdraws approval or cancels necessary licenses; (b) The vendor violates any portion of the Bremer- ton Municipal Code; (c) The vendor misrepresents facts in the license application; (d) The Fire Department withdraws approval or cancels necessary licenses; (e) The vendor’s insurance in the amounts required by this chapter is not current and in force; (f) Upon the establishment of a retail store or a park or school as set forth in BMC 5.08.040(d) and (e) unless the required consent is provided. (Ord. 5140 §3 (part), 2011) 5.16-1 (Revised 1/18) Chapter 5.16 TEMPORARY MERCHANTS, PEDDLERS AND MOBILE FOOD VENDORS Sections: 5.16.010 DEFINITIONS. 5.16.020 LICENSE - REQUIRED. 5.16.030 LICENSE - TERMS. 5.16.050 LICENSE - INSPECTION. 5.16.060 SPECIAL CONDITIONS - MOBILE FOOD VENDORS. 5.16.010 DEFINITIONS. In construing the provisions of this chapter, the fol- lowing definitions shall be applied. (a) "Director" means the Director of Community Development of the City or any officer, agent or employee of the City designated to act on the Director’s behalf. (b) "Peddler" means any person, either as agent, employee or principal, who carries goods, wares or mer- chandise of whatever nature or description or any person who offers services from house to house, building to building, or upon any street, highway or public place within the City for the purpose of selling such goods, wares or merchandise or solicitory orders for the same. Exempt from the meaning of this definition shall be newspapers. (c) "Temporary merchant" means and includes anyone who, with intent to engage temporarily, tran- siently or itinerantly in such business in the City, sells goods, wares or merchandise or offers services and has no permanent location within the City; provided, a farmer, gardener, or other person who sells, delivers or peddles any fruit, vegetables, berries, eggs or any farm produce or edibles raised, gathered, produced or manu- factured by such person is exempt from requirements of this chapter. (d) "Vending of food from mobile unit" means a mobile unit travelling City streets for the purpose of selling edible merchandise. Exempt from the meaning of this definition shall be those mobile units used specif- ically for the delivering only of food pursuant to orders taken at an established place of business. (e) "Tax and Licensing Division" means the Tax and Licensing Division of the Department of Commu- nity Development. (Ord. 5343 §16, 2017: Ord. 5158 §1 (part), 2011: Ord. 4162 §5, 1988; Ord. 4032 §1, 1986) 5.16.020 LICENSE - REQUIRED. It is unlawful to engage in business as a peddler or mobile food vendor in the City without first obtaining a regulatory license in addition to a business license. It is unlawful to engage in business as a temporary merchant without first obtaining a regulatory license. A temporary merchant regulatory license shall be issued in lieu of a business license and licensee shall be exempt from pay- ment of City business and occupation taxes. Applica- tions for regulatory licenses shall be filed with the Tax and License Division of the Department of Community Development. (Ord. 5343 §17, 2017: Ord. 5158 §1 (part), 2011: Ord. 4162 §5, 1988; Ord. 4032 §2, 1986) 5.16.030 LICENSE - TERMS. (a) Temporary Merchants. This license shall not exceed thirty (30) days in duration. A temporary mer- chant’s license will be issued only twice in a calendar year. If a temporary site is used for itinerant sales, it must be situated on private property. The site and any temporary structure, excluding motor vehicles and trail- ers, must be approved by the building official and plan- ning and fire departments before license issuance. (b) Peddlers. The fee for a peddler’s license shall not be prorated for any part of a license year. The license must be carried by the vendor. (c) Mobile Food Vending. This license is required for each vehicle. The vehicle license plate number must be submitted and will be printed on the regulatory license. The license must be posted inside the vehicle. Vendors are responsible for notifying the City, in writ- ing, of any license plate number changes. (Ord. 5158 §1 (part), 2011: Ord. 4368 §7, 1992; Ord. 4162 §5, 1988; Ord. 4032 §4, 1986) 5.16.050 LICENSE - INSPECTION. Any person engaging in the business of peddling, temporary merchant or mobile vending, as defined in this chapter, who has obtained a license therefor from the Director, shall on demand by any police officer or business and occupations tax license official forthwith produce the same for inspection. (Ord. 5343 §18, 2017: Ord. 5158 §1 (part), 2011: Ord. 4032 §8, 1986) 5.16.060 SPECIAL CONDITIONS - MOBILE FOOD VENDORS. (a) Vendors from mobile units shall not use radios or any other sound devices to attract public attention unless in accordance with Chapter 6.32 BMC. (b) A receptacle of adequate size shall be provided on such unit for the deposit of refuse. (c) The owner or operator of such mobile food vending unit shall fully comply with any and all federal, state and City laws regarding the purity of such food and the cleanliness of such unit. (d) A certificate of insurance naming the City as additional insured for general liability coverage and evi- dencing proof of automobile liability coverage shall be provided before license issuance and subsequently kept current. (Revised 1/18)5.16-2 (1) The minimum general liability coverage shall be five hundred thousand dollars ($500,000) com- bined single limit bodily injury and property damage and shall include products liability. (2) The minimum automobile liability cover- age shall be five hundred thousand dollars ($500,000) combined single limit per accident for bodily injury and property damage. (e) Vending shall occur only on the curbside of the vehicle and shall not impede adjacent parking stalls if conducting business on a City right-of-way. (f) Customer lines for service shall not impede pedestrian traffic nor shall they encroach into the road- way or interfere with vehicular traffic. (g) Mobile vending units shall not park in loca- tions that will create site distance problems for traveling motorists. (h) No signs are allowed on areas adjacent to or outside the mobile vending unit. Signs are allowed on the immediate structure of the mobile vending unit. (i) Vendors shall obey all traffic laws and will comply with the Bremerton Municipal Code. (Ord. 5158 §1 (part), 2011: Ord. 4162 §5, 1988; Ord. 4032 §3, 1986) 5.17-1 (Revised 1/18) Chapter 5.17 CHARITABLE SOLICITATION Sections: 5.17.010 DEFINITIONS. 5.17.020 LICENSE REQUIRED. 5.17.030 LICENSE - APPLICATION. 5.17.040 CHARITY SOLICITATION LICENSE - TERMS. 5.17.050 PROFESSIONAL FUND RAISER LICENSE - TERMS. 5.17.060 LICENSE - GROUNDS FOR DENIAL. 5.17.070 BOOKS AND RECORDS. 5.17.090 PENALTY FOR VIOLATION. 5.17.010 DEFINITIONS. Whenever used in this chapter: (a) "Director" means the Director of Community Development of the City or any officer, agent or employee of the City designated to act on the Director’s behalf. (b) "Charitable" shall include recreational, health, social service, humanitarian, educational either actual or purported. "Charitable" shall not include "religious" or "religion" as commonly defined where the proceeds will be used solely for religious purposes as distinguished from educational, recreation, social service, health, humanitarian, or welfare. (c) "Charitable organization" shall mean any orga- nization organized and operated for charitable, educa- tional, or other purposes which is exempt from taxation pursuant to 501(c)(3) of the Internal Revenue Code of 1954, as amended. (d) "Contributions" shall mean and include the words alms, food, clothing, money, subscription, prop- erty, or donations under the guise of a loan of money or property. (e) "Cost of solicitation" shall mean all costs what- ever nature incurred in raising the funds solicited, including costs of promotion. (f) "Costs of promotion" shall mean costs of all publications, goods and services sold, given away, or used as prizes in connection with the solicitation. (g) "Person" shall mean any individual, firm, co- partnership, corporation, association, society, league, organization, or religious body and includes any trustee, receiver, assignee, agent, or other representative thereof. (h) "Professional fund raiser" also referred to as "promoter" shall mean a person who, for compensation, plans, promotes, conducts, manages, or carries on or attempts to plan, promote, conduct, manage or carry on any drive or campaign, directly or indirectly, for the pur- pose of soliciting contributions for or on behalf of any charitable organization or engages in the business of soliciting contributions for charitable purposes. A bona fide officer or regular employee of a charitable organi- zation shall not be deemed a professional promoter by reason of his participation by or on behalf of his employer. (i) "Solicit" and "solicitation" shall mean the request, directly or indirectly, of money, credit, prop- erty, financial assistance or other thing of value on the plea or representation that such will be used for a chari- table purpose as hereafter defined. "Solicit" and "solici- tation" shall include the following methods of requests, collections, or receipts: (1) Any oral or written request. (2) The sale of, offer or attempt to sell any chance, coupon, device, tax, emblem, ticket, book, card, magazine, membership, merchandise, subscription, advertising space, or other thing in connection with which an appeal is made for a charitable purpose or any statement is made that the whole or any part of the pro- ceeds from such sale will be donated to or will go to a charitable purpose. (3) Bingo activities, raffles, and amusement games conducted under Chapter 9.46 RCW and applica- ble rules of the Washington State Gambling Commis- sion are specifically excluded and shall not be deemed a solicitation under this chapter. (j) "Tax and Licensing Division" means the Tax and Licensing Division of the Department of Commu- nity Development. (Ord. 5343 §19, 2017: Ord. 4162 §6, 1988) 5.17.020 LICENSE REQUIRED. It shall be unlawful for any charitable organization, its members or employees, to solicit, collect or receive contributions in the City of Bremerton without first obtaining a regulatory "charity solicitation license." It shall be unlawful for any professional fund raiser to solicit, collect or receive contributions in the City where it is represented that the proceeds of such solici- tations or any part thereof are to be used for a charitable purpose without first obtaining a regulatory "profes- sional fund raiser license" in addition to a City business license. Applications for regulatory licenses shall be filed with the Tax and License Division of the Department of Community Development. (Ord. 5343 §20, 2017; Ord. 4162 §6, 1988) 5.17.030 LICENSE - APPLICATION. In addition to the application requirements of Chap- ter 5.03, the following information shall be provided by (Revised 1/18)5.17-2 the applicant for a "charity solicitation license" or "pro- fessional fund raiser license": (a) The purpose for which such solicitation or sale is to be made and an estimate of the total amount to be raised thereby. (b) The manner in which the solicitation will be conducted and an estimate of the cost of solicitation and the cost of promotion, if any, and of the net proceeds expected for the charitable purpose. (c) The time when such solicitations or sale shall be made, giving the preferred dates of the beginning and ending of such solicitations. (d) If a professional fundraiser is to be employed, a copy of the contract between the promoter and the charitable organization. (e) A certified copy of the resolution or other action authorizing the solicitation from the charitable organization. (f) The name(s) and address(es) of the person or persons by whom the receipts of such solicitations or sale shall be disbursed. (g) A full statement of the character and extent of the charitable work being done by the applicant in the City. (h) A statement to the effect that, if licensing is granted, it will not be used or represented in any way as an endorsement of the solicitation conducted thereunder by the City of Bremerton, any department, officer, or employee thereof. (i) Written verification of current registration and required bonding with the Secretary of State’s office pursuant to RCW 19.09. (Ord. 4162 §6, 1988) 5.17.040 CHARITY SOLICITATION LICENSE - TERMS. The license shall not exceed sixty (60) days. Each new solicitation given by or for a charitable organization will require separate application and licensing. If the charitable organization promotes and administers its own charitable solicitation, then a list showing the names of all solicitors and locations of the solicitations must be provided upon request. Each solicitor shall pro- vide proper credentials identifying him/herself and the sponsoring charitable organization to those persons being solicited. (Ord. 4368 §8,1992; Ord. 4192 §1, 1989; Ord. 4162 §6, 1988) 5.17.050 PROFESSIONAL FUND RAISER LICENSE - TERMS. The license shall not exceed sixty (60) days. A list showing the names of all solicitors and locations of the solicitation must be provided to the Director. Each solic- itor shall provide proper credentials identifying him/herself and the sponsoring charitable organization and the promoter to those persons being solicited. (Ord. 5343 §21, 2017: Ord. 4368 §10, 1992; Ord. 4192 §2, 1989; Ord. 4162 §6, 1988) 5.17.060 LICENSE - GROUNDS FOR DENIAL. The Director shall grant licensing under this chapter unless it is found that one (1) or more of the following facts exist: (a) That the applicant is or has engaged in fraudu- lent transactions or enterprises relating to soliciting charitable contributions. (b) That the solicitation on behalf of applicant would be a fraud upon the public. (Ord. 5343 §22, 2017: Ord. 4162 §6, 1988) 5.17.070 BOOKS AND RECORDS. Every person receiving contributions for a charita- ble purpose shall give a signed, written receipt therefor. Every person managing or supervising the solicitation of contributions for charitable purposes shall maintain a system of accounting wherein all donations and dis- bursements are recorded and which shall be open to inspection at all reasonable times to the Director or such person as (s)he shall designate. (Ord. 5343 §23, 2017: Ord. 4162 §6, 1988). 5.17.090 PENALTY FOR VIOLATION. All violations of this chapter shall be deemed mis- demeanors. (Ord. 4162 §6, 1988). 5.22-1 (Revised 1/18) Chapter 5.22 PUBLIC DANCES Sections: 5.22.010 LICENSE - REQUIRED. 5.22.070 INTOXICATING LIQUOR. 5.22.080 EXCLUSIONS. 5.22.010 LICENSE - REQUIRED. It is unlawful for any person, firm, or corporation to conduct any public dance to which the general public is admitted without first having obtained a regulatory license in addition to a business license. Applications for regulatory licenses shall be filed with the Tax and License Division of the Department of Community Development. (Ord. 5343 §24, 2017: Ord. 4162 §8, 1988; Ord. 4045 §1, 1986) 5.22.070 INTOXICATING LIQUOR. It is unlawful for any person, persons, firms or cor- porations to sell or permit to be sold or to in any way supply or permit to be supplied or allow to be consumed or possessed any intoxicating liquor on the premises subject to this chapter in violation of any Washington state liquor control regulation codified in RCW Title 66 or as hereafter amended. (Ord. 4045 §6, 1986) 5.22.080 EXCLUSIONS. The provisions of this chapter, except 5.22.070 per- taining to intoxicating liquors, shall not apply to frater- nal organizations conducting dances upon the premises occupied by them where admission is restricted to mem- bers of such orders and the families of members of such orders. (Ord. 4045 §7, 1986) 5.36-1 (Revised 1/18) Chapter 5.36 SPECIAL EVENTS Sections: 5.36.010 LICENSE - REQUIRED. 5.36.020 LICENSE - TERMS. 5.36.050 SPONSOR TO PROVIDE VENDOR LIST. 5.36.060 USE OF CITY STREETS AND SIDEWALKS. 5.36.070 COMPLIANCE WITH OTHER PROVISIONS. 5.36.075 INSURANCE REQUIRED. 5.36.080 NEIGHBORHOOD BLOCK PARTY - EXEMPTION. 5.36.010 LICENSE - REQUIRED. No person, firm, company, or corporation shall run, manage, operate, or conduct any circus, parade, carnival games/rides, street fairs, sidewalk sales, or other promo- tional activity within the City without first obtaining a regulatory license in addition to a business license. Applications for regulatory licenses shall be filed with the Tax and License Division of the Department of Community Development. (Ord. 5343 §25, 2017: Ord. 5328 §1 (part), 2017: Ord. 4162 §12, 1988; Ord. 4046 §1, 1986) 5.36.020 LICENSE - TERMS. The City reserves the right to charge any sponsor of a special event direct costs incurred by the City as a result of the event. Such costs may include the cost of barricading streets, plan reviews, or public safety involvement. (Ord. 5328 §1 (part), 2017: Ord. 4368 §13, 1992; Ord. 4162 §12, 1988; Ord. 4046 §2, 1986) 5.36.050 SPONSOR TO PROVIDE VENDOR LIST. The sponsor of the event will provide the Director of Community Development or designee with a list of all participating vendors at least three (3) days prior to the event. (Ord. 5343 §26, 2017: Ord. 5328 §1 (part), 2017: Ord. 4046 §5, 1986) 5.36.060 USE OF CITY STREETS AND SIDEWALKS. No person, firm, company, or corporation shall run, manage, operate, or conduct sidewalk sales, business activities or special events of any nature upon any side- walk, street, highway, alley or other public property within the City, unless such activity is for the general public welfare and benefit. (Ord. 5328 §1 (part), 2017: Ord. 4162 §12, 1988; Ord. 4046 §6, 1986) 5.36.070 COMPLIANCE WITH OTHER PROVISIONS. No license shall be issued to any person, firm, com- pany or corporation to run, operate, conduct or manage any show, exhibition, game or other special event within the City which is in violation of any ordinance of the City or statute of the State of Washington. (Ord. 5328 §1 (part), 2017: Ord. 4046 §7, 1986) 5.36.075 INSURANCE REQUIRED. Any person, firm, company, or corporation receiv- ing a license pursuant to this chapter shall provide a cer- tificate of insurance with minimum liability coverage of five hundred thousand dollars ($500,000) combined sin- gle limit bodily injury and property damage, including products liability if food and/or beverage vending is part of the special event or public amusement. The certificate of insurance shall name the City as an additional insured if the license is for an event held on City property. (Ord. 5328 §1 (part), 2017: Ord. 4162 §12, 1988) 5.36.080 NEIGHBORHOOD BLOCK PARTY - EXEMPTION. Neighborhood block parties are exempt from hav- ing to apply for and obtain a special event permit. How- ever, in the event a neighborhood block party will require a street closure, an application for street closure must be applied for using the form and process similar to that used for street closures for special events and with such terms and conditions as established by the Director of Public Works and Utilities or designee ("Director"). The granting of a street closure is subject to the discretion of the Director. For the purpose of this section, neighborhood block party is defined as follows: Neighborhood block parties provide opportunities to connect with neighbors, celebrate, work on common projects, and strengthen community relationships. These events are held and attended by people living in the neighborhood surrounding the street; they are not intended to be open to the general public. (Ord. 5328 §1 (part), 2017) 5.96-1 (Revised 1/18) Chapter 5.96 EROTIC DANCE STUDIOS Sections: 5.96.010 PURPOSE. 5.96.020 DEFINITIONS. 5.96.040 CERTAIN ACTIVITIES PROHIBITED. 5.96.050 LICENSE - REQUIRED. 5.96.060 LICENSE - RENEWAL. 5.96.070 DANCER’S LICENSE - REQUIRED. 5.96.080 DANCER’S LICENSE - TERMS - RENEWAL. 5.96.100 REGULATIONS. 5.96.110 INSPECTIONS. 5.96.130 VIOLATION - PENALTY. 5.96.010 PURPOSE. The purpose of this chapter is to regulate erotic dance studios to the end that the many types of criminal activities frequently engendered by such studios will be curtailed. However, it is recognized that such regulation cannot, de facto, approach prohibition otherwise a pro- tected form of expression would vanish. This chapter represents a balancing of competing interests; reduced criminal activity through the regulation of erotic dance studios versus the protected rights of erotic dancers and patrons. (Ord. 3958 §1, 1985) 5.96.020 DEFINITIONS. In this chapter, the following definitions shall apply, unless the context clearly requires otherwise: (a) "Dancer" means a person who dances or other- wise performs for an erotic dance studio and who seeks to arouse or excite the patrons’ sexual desires. (b) "Erotic dance studio" means place of business or establishment where one or more dancers or other live performers emphasize and seek to arouse or excite the patrons’ sexual desires. It shall be prima facie evidence that a place of busi- ness or establishment is an erotic dance studio when one or more dancers or performers display or expose, with less than a full opaque covering, that portion of the female breast lower than the upper edge of the areola. (c) "Inspector" means business license inspector. (d) "Tax and Licensing Division" means the Tax and Licensing Division of the Department of Commu- nity Development. (Ord. 5343 §27, 2017: Ord. 4237 §2, 1989; Ord. 3958 §2, 1985) 5.96.040 CERTAIN ACTIVITIES PROHIBITED. No person shall perform lewd acts as defined in BMC 9A.44.070. (Ord. 4237 §4, 1989; Ord. 4162 §22, 1988; Ord. 3958 §4, 1985) 5.96.050 LICENSE - REQUIRED. It shall be unlawful to operate, maintain, or manage an erotic dance studio without first obtaining a regula- tory license from the City in addition to a business license. Applications for regulatory licenses shall be filed with the Tax and License Division. (Ord. 5343 §28, 2017: Ord. 4162 §22, 1988; Ord. 3958 §6, 1985) 5.96.060 LICENSE - RENEWAL. In order to renew, the licensee shall reapply using application procedures and requirements set forth in Chapter 5.03. (Ord. 4368 §23, 1992; Ord. 4162 §22, 1988; Ord. 3958 §6, 1985) 5.96.070 DANCER’S LICENSE - REQUIRED. No person shall dance at an erotic dance studio without obtaining a dancer’s license issued by the City. (Ord. 4162 §22, 1988; Ord. 3958 §8, 1985) 5.96.080 DANCER’S LICENSE - TERMS - RENEWAL. A dancer’s license shall entitle a dancer to dance only at the business indicated on the license. In order to renew, the licensee shall reapply using application pro- cedures and requirements set forth in Chapter 5.03. (Ord. 4368 §24, 1992; Ord. 4162 §22, 1988; Ord. 3958 §8, 1985) 5.96.100 REGULATIONS. (a) No person, firm, partnership, corporation, or other entity shall advertise, or cause to be advertised, an erotic dance studio without a valid erotic dance studio license issued pursuant to this chapter. (b) No later than March 1st of each year, an erotic dance studio licensee shall file a verified report with the inspector showing the licensee’s gross receipts and amounts paid to dancers for the preceding calendar year. (c) An erotic dance studio licensee shall maintain and retain for a period of two years the names, addresses and ages of all persons employed as dancers by the licensee. (d) No erotic dance studio licensee shall employ as a dancer a person under the age of eighteen years or a person not licensed pursuant to this chapter. (e) No person under the age of eighteen years shall be admitted to an erotic dance studio. (f) An erotic dance studio shall be closed between two a.m. and eight a.m. (g) No erotic dance studio licensee shall serve, sell, distribute, or suffer the consumption or possession (Revised 1/18)5.96-2 of any intoxicating liquor or controlled substance upon the premises of the licensee. (h) An erotic dance studio licensee shall conspicu- ously display all licenses required by this chapter. (i) All dancing shall occur on a platform intended for that purpose which is raised at least two feet from the level of the floor. (j) No dancing shall occur closer than ten feet to any patron. (k) No dancer shall fondle or caress any patron and no patron shall fondle or caress any dancer. (l) No patron shall directly pay or give any gratu- ity to any dancer. (m) No dancer shall solicit any pay or gratuity from any patron. (Ord. 3958 §10, 1985) 5.96.110 INSPECTIONS. All books and records required to be kept pursuant to this chapter shall be open to inspection by the City Attorney or agents thereof, during the hours when the erotic dance studio is open for business. The purpose of such inspection shall be to determine if the books and records meet the requirements of this chapter. (Ord. 3958 §11, 1985) 5.96.130 VIOLATION - PENALTY. Any person, firm, or corporation violating any pro- vision of this chapter shall be guilty of a misdemeanor. (Ord. 4162 §22, 1988; Ord. 3958 §13, 1985) 7.08-1 (Revised 1/18) Bremerton Municipal Code 7.08.020 Chapter 7.08 LICENSES AND LICENSING REQUIREMENTS Sections: 7.08.010 CAT AND DOG LICENSES. 7.08.020 CAT AND DOG LICENSE PROCEDURE. 7.08.030 COMMERCIAL PET FACILITIES, GROOMING PARLORS AND ANIMAL WELFARE FACILITIES. 7.08.040 UNLAWFUL - VIOLATIONS AND PENALTIES. 7.08.010 CAT AND DOG LICENSES. (a) License. All dogs and cats shall be licensed within thirty (30) calendar days from the date the owner acquires the animal or takes up residence in the City of Bremerton. (b) License Expiration. (1) Annual licenses shall expire one (1) calen- dar year from the date of issuance. (2) Lifetime or permanent licenses shall expire upon death of the cat or dog, or upon change of ownership of the animal. (c) Cat and Dog License Fee. License fees are as set forth in Chapter 3.01 BMC. (d) Additional License Fee. Annual licenses not renewed by the designated renewal date shall be assessed an additional license fee as set forth in Chapter 3.01 BMC; provided, there shall be no additional license fee where: (1) The applicant has owned the cat or dog 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) Cats and dogs in the temporary custody of a veterinarian or animal welfare organization whose owners are unknown; (2) Cats and dogs owned, and available for retail sale, by the owner or operator of a licensed com- mercial pet facility; or (3) Service dogs. (f) Maximum Number of Household Pets. Not more than the accumulative total of four (4) of the fol- lowing animals may be kept in conjunction with each permitted dwelling: (1) Dogs, cats and ferrets over the age of six (6) months. (2) Rabbits and similar animals over the age of three (3) months. (3) Pigeons over the age of three (3) months. (Ord. 5294 §1 (part), 2016: Ord. 5064 §1, 2008: Ord. 4949 §1 (part), 2005: Ord. 4807, Repealed & Replaced, 06/28/2002) 7.08.020 CAT AND DOG LICENSE PROCEDURE. (a) Issuance of Licenses. The City Treasurer, ani- mal control authority, or the authorized agents thereof shall issue licenses pursuant to BMC 7.08.010, as spec- ified in this section. (b) Contents of License. The license shall contain the following: (1) Date of issuance and date of expiration, if applicable; (2) A serial number; (3) Type of animal, its name, age, color(s), sex, breed/mix, distinguishing characteristics, and whether the animal is spayed or neutered; (4) The name, address, and telephone number of the owner of the animal; (5) Permanent identification number or mark- ing, such as microchip implant, if applicable. (c) License Tag. (1) With each license, the owner shall receive a license tag that shall contain the serial number that cor- responds to the serial number on the license and the date of license expiration. (2) The license tag shall be worn at all times except that the license tag need not be worn by the licensed cat or dog in a sanctioned cat or dog show or while engaged in formal, recognized training. A micro- chip implant may replace a license tag; provided, the license is valid and the owner informs the licensing agent of change of address or phone number. (d) Licenses Not Transferable. Licenses are not transferable from one (1) cat or dog to another or from one (1) owner to another. (e) Lost Tags. Lost license tags may be replaced by a substitute license or tag upon application to the City Treasurer, the animal control authority, or their autho- rized agents thereof and payment of a replacement charge, as set forth in Chapter 3.01 BMC. (Ord. 5294 §1 (part), 2016: Ord. 4949 §1 (part), 2005: Ord. 4807, Repealed & Replaced, 06/28/2002) (Revised 1/18)7.08-2 7.08.030 7.08.030 COMMERCIAL PET FACILITIES, GROOMING PARLORS AND ANIMAL WELFARE FACILITIES. (a) License Required. Commercial pet facilities, grooming parlors, and animal welfare facilities shall be licensed pursuant to Chapters 3.01 and 5.02 BMC. (b) Operation Requirements for Commercial Pet Facilities and Animal Welfare Facilities. (1) Adequate food and water for each species, pursuant to BMC 7.04.020(a), and proper habitat and medical attention, if needed, shall be provided during normal business hours and when the facilities are not open for business; (2) Food shall be stored in a fashion that pre- vents contamination or infestation; (3) The facilities shall be maintained and operated in a healthful and sanitary manner, free from disease, infestation, and foul odors; (4) Sick animals shall be isolated from healthy ones in quarters adequately ventilated to prevent contamination of healthy animals; (5) Sick or injured animals shall receive appropriate medical treatment by or under the auspices of a licensed veterinarian. Records shall be maintained reflecting treatment, care, dates of veterinary visits, and the name of the veterinarian and veterinary clinic pro- viding treatment. Sick or injured animals shall not be sold, bartered, or otherwise transferred from a commer- cial pet facility or animal welfare facility to a new owner until the illness or injury is substantially healed, unless such transfer is to an animal welfare organization that assumed all responsibility for providing the appropriate medical treatment; (6) Cats and dogs shall receive age-appropri- ate vaccines and anthelmintics. Records of such shall be maintained for each animal and made available to the animal control authority and the Bremerton-Kitsap County Health District, including the name and address of the attending veterinarian, if applicable; (7) A copy of all medical records including, but not limited to, the records described in subsections (b)(5) and (6) of this section shall be provided to new owners at the time the ownership of the animal is trans- ferred, or to the animal control authority upon request; (8) A pet shop may offer for sale only those cats and dogs that the pet shop has obtained from or dis- plays in cooperation with an animal welfare organiza- tion; (9) A pet shop shall not offer for sale a cat or dog that is younger than eight (8) weeks old; (10)A pet shop shall maintain records stating the name and address of the animal welfare organization that each cat and dog was obtained from for at least two (2) years following the date of acquisition. Such records shall be provided to new owners at the time the owner- ship of the animal is transferred, and to the animal con- trol authority upon request. Each pet shop shall display on each cage a label stating the name and address of the animal welfare organization of each cat or dog kept in a cage; and (11)Commercial pet facilities, grooming par- lors, and animal welfare facilities shall comply with the veterinary certification requirements of WAC 16-54- 170 when importing dogs, cats, and ferrets from outside Washington. Records documenting compliance with WAC 16-54-170 shall be maintained for at least two (2) years following the date of acquisition of the animal and such records shall be provided to new owners at the time the ownership of the animal is transferred, and to the animal control authority upon request. (c) Facility and individual housing and habitat requirements for commercial pet facilities and animal welfare facilities: (1) Indoor and outdoor animal housing facili- ties shall be in good repair, protect the animals from injury, and shall provide sufficient security to contain the animals while preventing entry by unwanted ani- mals. Also, the habitat shall provide species-specific requirements including, but not limited to, temperature, humidity, and light. (2) Indoor facilities shall: (i) Provide the animal with adequate space for movement and ability to sit, lie, stand, and stretch without touching the sides or top of housing; (ii) Be heated or cooled to protect the ani- mals from temperatures to which they are not accli- mated; (iii) Be adequately ventilated; (iv) Have interior walls, ceilings, and floors that are sealed and are resistant to absorption of moisture or odors; (v) Have flooring with a surface that can be sanitized and treated to minimize growth of harmful bacteria; (vi) Have a waste collection and removal system that facilitates cleaning and permits maintaining the facility in a sanitary condition; and (vii)Have available a washroom with sink for hot and cold running water. (3) Outdoor facilities shall: (i) Provide adequate shelter and protec- tion from adverse weather; (ii) Provide sufficient room for adequate exercise and movement; and (iii) When no indoor facility is available, outdoor facilities shall also: 7.08-3 (Revised 1/18) Bremerton Municipal Code 7.08.040 (iv) Have flooring with a surface that can be sanitized and treated to minimize growth of harmful bacteria; (v) Have a waste collection and removal system that facilitates cleaning and permits maintaining the facility in a sanitary condition; and (vi) Have available a washroom with sink for hot and cold running water. (d) Operation and Facility Requirements for Grooming Parlors. Grooming parlors shall: (1) Not board animals; (2) Provide restraining straps for animals to prevent injury while being groomed; (3) Sterilize grooming equipment after each use; (4) Not leave animals unattended when placed before a dryer; (5) Not prescribe or administer treatment or medicine or otherwise engage in veterinary practice as defined in RCW 18.92.010; (6) Not confine more than one (1) animal in the same cage unless so requested by the owner of the animals; (7) Be structurally sound and in good repair, designed to protect the animals from injury, and provide sufficient security to contain the animals while prevent- ing entry by unwanted animals; (8) Have grooming and animal containment areas with walls, ceilings and floors that are sealed and resistant to absorption of moisture and odors; and (9) Be cleaned and sanitized on a regular basis. (e) Inspections. The animal control authority shall inspect existing or proposed commercial pet facilities, animal welfare facilities, and grooming parlors in con- nection with its licensing investigation and when inspections are necessary to ensure compliance with this title. Such inspections shall be made during regular business hours. (Ord. 5334 §1, 2017; Ord. 5140 §2, 2011; Ord. 4949 §1 (part), 2005: Ord. 4807, Repealed & Replaced, 06/28/2002) 7.08.040 UNLAWFUL - VIOLATIONS AND PENALTIES. (a) It shall be unlawful: (1) For a person other than the owner, keeper, or other authorized person to remove the license tag from an animal required or permitted to be licensed pur- suant to this chapter; (2) To operate a commercial pet facility, ani- mal welfare facility, or grooming parlor without a valid license; (3) To operate a commercial pet facility, ani- mal welfare facility, or grooming parlor in a fashion contrary to that required by BMC 7.08.030. (b) Any violation of this chapter as set forth in this section shall constitute a misdemeanor pursuant to BMC 1.12.020(2). Further, any person, firm or corporation violating the provisions of this chapter shall be deemed guilty of a separate offense for each and every day or portion thereof during which any violation of this sec- tion is committed, continued or permitted. (Ord. 4949 §1 (part), 2005) 11.08-1 (Revised 1/18) Chapter 11.08 SIDEWALK AND STREET FRONTAGE Sections: 11.08.010 PURPOSE. 11.08.015 DEFINITIONS. 11.08.020 RESPONSIBILITIES. 11.08.030 SIDEWALK AND STREET FRONTAGE MAINTENANCE STANDARDS. 11.08.040 ENFORCEMENT - NOTICE OF VIOLATION. 11.08.050 PERMIT REQUIRED - APPLICATION - ASSESSMENT - LIEN. 11.08.060 DRIVEWAYS. 11.08.070 CONSTRUCTION, RECONSTRUCTION AND REPAIR - RESOLUTION OF NECESSITY - LIABILITY OF ABUTTING PROPERTY. 11.08.080 ASSESSMENT OF LIENS. 11.08.090 SIDEWALK ABATEMENT FUND CREATED. 11.08.095 REPAIRS PURSUANT TO AGREEMENT. 11.08.100 COSTS. 11.08.110 VIOLATION - PENALTY. 11.08.010 PURPOSE. This chapter further defines the requirements and procedures to maintain sidewalks and other street front- age improvements as outlined in Chapters 35.68 and 35.69 RCW, which are adopted by reference as cur- rently enacted and as hereafter amended. (Ord. 5331 §1 (part), 2017: Ord. 5276 §3 (part), 2015) 11.08.015 DEFINITIONS. The following definitions apply to this chapter: (a) "Sidewalk" means any and all pedestrian struc- tures or forms of improvement for pedestrians included in the space between the street margin, as defined by a curb or the edge of the traveled road surface, and the line where the public right-of-way meets the abutting prop- erty, as set forth in RCW 35.69.010. The term "side- walk" includes but is not limited to curbs, gutters, and portions of driveways that cross sidewalks. (b) "Driveway," where set forth separately from "sidewalk" in this chapter, means all portions of a drive- way crossing City right-of-way. (Ord. 5331 §1 (part), 2017) 11.08.020 RESPONSIBILITIES. Street frontage must be maintained in accordance with City standards. Permits may be required to under- take the work required in this chapter. (Ord. 5331 §1 (part), 2017: Ord. 5276 §3 (part), 2015) 11.08.030 SIDEWALK AND STREET FRONTAGE MAINTENANCE STANDARDS. (a) It shall be the duty of every owner of property abutting on public right-of-way to keep sidewalks free of snow, ice, garbage cans, and all other obstructions. It shall be unlawful to construct, place, cause, create, maintain, or permit to remain upon any sidewalk any condition that constitutes a hazard to the normal use of said sidewalk by the public. Facilities which have a poor appearance but are otherwise physically sound shall not be considered hazardous. Sidewalks in violation of current Americans with Disabilities Act ("ADA") accessibility guidelines, and/or sidewalks with one (1) or more missing sections including portions of any street missing sidewalk along the entire frontage, shall be corrected by the abutting property owner. (Ord. 5331 §1 (part), 2017: Ord. 5276 §3 (part), 2015) 11.08.040 ENFORCEMENT - NOTICE OF VIOLATION. (a) Upon finding that an owner is maintaining or allowing a condition prohibited in this chapter, the City Code Enforcement Officer or City Engineer may order the repair, reconstruction, replacement, cleaning, removal, or remedy of the condition or obstruction. (b) Enforcement pursuant to Chapter 1.04 BMC may be used in lieu of or in conjunction with the provi- sions of this chapter. (c) Notice of the violation and required corrective action shall be sent to the legal owner of the abutting property, pursuant to BMC 1.04.040 or RCW 35.68.030 or 35.69.030, as applicable, to repair or replace the side- walk. (Ord. 5331 §1 (part), 2017: Ord. 5276 §3 (part), 2015) 11.08.050 PERMIT REQUIRED - APPLICATION - ASSESSMENT - LIEN. (a) Upon notification, the owner shall obtain a per- mit from the City to correct the sidewalk deficiency. No person, firm or corporation shall construct or recon- struct any sidewalk or driveway on public rights-of-way without first obtaining a permit from the City. After sixty (60) calendar days, if the owner has not applied for a permit to correct the sidewalk deficiency, the City Council may, following a public hearing, assess a lien on the property for the expense of correcting the defi- ciency pursuant to BMC 11.08.080. (Revised 1/18)11.08-2 (b) In the event the owner obtains a permit within the time prescribed above, but the corrections are not completed within two hundred forty (240) calendar days of receiving the permit, the City Council may, following a public hearing, assess a lien on the property for the expense of correcting the deficiency. (Ord. 5331 §1 (part), 2017: Ord. 5276 §3 (part), 2015) 11.08.060 DRIVEWAYS. (a) Upon receipt of an application and payment of all fees, the City may issue a permit to construct a drive- way meeting City standards. The City Engineer may revoke any driveway permit or require a modification of any driveway if: (1) The area occupied by the driveway is needed for the public convenience; (2) Continued operation of the driveway interferes with the safe and orderly flow of pedestrians, bicycles or vehicular traffic; (3) The abutting owner has failed to comply with all specifications and conditions of the permit; (4) The driveway does not access legal park- ing and maneuvering space on abutting property; or (5) The driveway does not meet current ADA accessibility guidelines. (b) Within sixty (60) calendar days of written notice from the City Engineer to close or modify a drive- way, the abutting property owner shall obtain any required permits and make the corrections. It the abut- ting owner fails to make the required corrections within sixty (60) calendar days, the City may perform the required work at the expense of the abutting owner and assess the costs as provided in this chapter. (Ord. 5331 §1 (part), 2017: Ord. 5276 §3 (part), 2015) 11.08.070 CONSTRUCTION, RECONSTRUCTION AND REPAIR - RESOLUTION OF NECESSITY - LIABILITY OF ABUTTING PROPERTY. (a) Whenever a portion of any street in any city is not improved by the construction of a sidewalk thereon, or the sidewalk thereon is hazardous for purposes of public travel and the City Council by resolution, pursu- ant to Chapter 35.68 or 35.69 RCW as applicable, finds that the improvement of such portion of such street by the construction, reconstruction or repair of a sidewalk thereon is necessary for the public safety and conve- nience, the duty, burden, and expense of such work shall devolve upon the property directly abutting upon such portion except as provided in subsections (b) and (c) of this section pursuant to RCW 35.69.020. (b) An abutting property shall not be charged with any costs under this chapter in excess of fifty (50) per- cent of the valuation of such abutting property, exclu- sive of improvements thereon, according to the valuation last placed upon it for purposes of general tax- ation. (c) An abutting property shall not be charged with any costs under this chapter if the construction, recon- struction or repair is required to correct deterioration of or damage to the sidewalk that is the direct result of actions by the City or its agents or to correct deteriora- tion of or damage to the sidewalk that is the direct result of the failure of the City to enforce its ordinances. (Ord. 5331 §1 (part), 2017: Ord. 5276 §3 (part), 2015) 11.08.080 ASSESSMENT OF LIENS. The City Council may, following a public hearing, assess a lien on the property for the cost and expense of construction, reconstruction, and/or correcting the defi- ciency as authorized and pursuant to Chapter 35.68 or 35.69 RCW as applicable. (Ord. 5331 §1 (part), 2017: Ord. 5276 §3 (part), 2015) 11.08.090 SIDEWALK ABATEMENT FUND CREATED. The sidewalk abatement fund is hereby created. The sidewalk abatement fund shall receive revenue from proceeds of lien settlements as outlined in BMC 11.08.080, and other revenue. All funds deposited into the sidewalk abatement fund shall be used solely for correcting deficiencies in sidewalks. (Ord. 5331 §1 (part), 2017: Ord. 5276 §3 (part), 2015) 11.08.095 REPAIRS PURSUANT TO AGREEMENT. (1) The Director of Public Works and Utilities is authorized to enter into agreements with owners of abut- ting property for the repair of any sidewalk determined to be defective or hazardous. The agreement shall be written, shall include a cost estimate, and shall define the extent of costs, if any, to be contributed by the City. (2) The City may participate in sidewalk repair, if there are available funds in the sidewalk abatement fund, only where there is no indication of negligence or misuse by the property owner, past or present, causing the defect. (Ord. 5331 §1 (part), 2017) 11.08.100 COSTS. Whenever any construction, reconstruction or repair of any sidewalk is to be done, the cost of the same may be paid as follows: (1) The abutting owner may construct the correc- tion or improvement using a private contractor after obtaining a City permit. The cost will either be wholly at the owner’s expense, or with contribution from the City if an agreement pursuant to BMC 11.08.095 is in place; 11.08-3 (Revised 1/18) (2) The abutting owner may request the City con- struct the correction or improvement and reimburse the City directly; or (3) The City may construct the improvement and assess the costs thereof against the abutting property owner. (Ord. 5331 §1 (part), 2017: Ord. 5276 §3 (part), 2015) 11.08.110 VIOLATION - PENALTY. (a) Any violation of any provision of this chapter constitutes a civil violation under Chapter 1.04 BMC for which a monetary penalty may be assessed and abate- ment and/or enforcement may be required as provided therein. (b) In addition to or as an alternative to any other penalty provided in this chapter or by law, any person who violates any provision of this chapter shall be guilty of a misdemeanor pursuant to Chapter 1.12 BMC. Each day, or a portion thereof, during which a violation occurs shall constitute a separate violation. (Ord. 5331 §1 (part), 2017: Ord. 5276 §3 (part), 2015) 13.04-1 (Revised 1/18) 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 1/18)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 are authorized in the following circumstances: (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 and Cannabis 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) authorized by the City Council upon terms and conditions as established by the City Council, and (iii) such service and consumption of liquor are 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 and Cannabis Board; (2) Such service of liquor is administered by the operator of the Indoor Soccer Center; and (3) Such service and consumption are 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 and Cannabis Board; (2) Such service of liquor is administered by the operator of the Ice Arena; (3) Such service and consumption are limited to beer and wine; (4) Such service and consumption, when in the viewing stands area, are limited to private events, not public events; however, service and consumption of liquor are prohibited on the field of play; and (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. (d) Evergreen Rotary Park. Sampling of beer and wine and sales of beer and wine within the boundaries of a farmer’s market licensed or permitted area located within Evergreen Rotary Park when: (1) Permitted by the Washington State Liquor and Cannabis Board; (2) Authorized by the City Council upon terms and conditions as established by the City Council; and 13.04-3 (Revised 1/18) (3) Such services comply with the require- ments of RCW 66.24.170, 66.24.175, 66.24.240, and 66.24.244 and other related statutory or regulatory requirements, as currently enacted or hereinafter amended; and (4) The sampling area is located within a forty-eight (48) inch high barrier or other designated booth or stall, the location and aesthetics of which are subject to approval by the Director of Parks and Recre- ation. (e) Otto Jarstad Park, Which Is City Utility Prop- erty Maintained by the Department of Public Works and Utilities. Within the boundaries of Otto Jarstad Park when: (1) Permitted by the Washington State Liquor and Cannabis Board; and (2) Such service and consumption of liquor are limited to beer and wine; and (3) Permitted by the City’s Director of Public Works and Utilities, or designee, as a private, not a pub- lic, event, subject to terms and conditions as established by the Director; or (4) 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) authorized by the City Council upon terms and conditions as established by the City Council. For purposes of this section, the authorized service and consumption of liquor include any related sale of liquor. "Private event" means events, such as weddings and birthday parties, authorized for use of specific space within a park by private groups pursuant to a permit or rental agreement. (Ord. 5329 §1, 2017: Ord. 5274 §1, 2015: 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 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) 17.04-1 (Revised 1/18) Bremerton Municipal Code 17.04.040 Chapter 17.04 CITY BUILDING CODE Sections: 17.04.010 PURPOSE. 17.04.020 STATE BUILDING CODE - ADOPTION. 17.04.030 CODE CONFLICTS. 17.04.040 AMENDMENTS TO THE INTERNATIONAL BUILDING CODE. 17.04.050 AMENDMENTS TO THE INTERNATIONAL EXISTING BUILDING CODE. 17.04.080 AMENDMENTS TO THE INTERNATIONAL RESIDENTIAL CODE. 17.04.090 AMENDMENTS TO THE INTERNATIONAL MECHANICAL CODE. 17.04.100 AMENDMENTS TO THE UNIFORM PLUMBING CODE. 17.04.110 AMENDMENTS TO THE INTERNATIONAL PROPERTY MAINTENANCE CODE. 17.04.130 BUILDING CODES - FEES. 17.04.140 APPEALS. 17.04.150 VIOLATION - PENALTY. 17.04.010 PURPOSE. The purpose of the City Building Code is to enhance the health, safety and welfare of the public as a whole by ensuring that buildings, dwellings, structures and land will be constructed, maintained and used in a manner so as to reduce hazards, increase durability and require consistent patterns of community development; provided, notwithstanding anything in this chapter or in the codes adopted in BMC 17.04.020 to the contrary, this chapter and the codes adopted in BMC 17.04.020 establish duties owed to the public as a whole and not any duties to protect any person or class of persons. (Ord. 4904 §1, 2004) 17.04.020 STATE BUILDING CODE - ADOPTION. In accordance with Chapter 19.27 RCW, the fol- lowing codes (collectively, the "building codes") together with any additions, deletions, and exceptions currently enacted or as may be amended from time to time by the State of Washington through its Building Code Council pursuant to the Washington Administra- tive Code ("WAC"), and as further amended in this chapter, are adopted by reference: (a) The International Building Code, 2015 Edi- tion, published by the International Code Council, Inc., as amended pursuant to Chapter 51-50 WAC. (b) The International Existing Building Code, 2015 Edition, published by the International Code Council, Inc., as amended pursuant to Chapter 51-50 WAC. (c) The International Residential Code, 2015 Edi- tion, published by the International Code Council, Inc., as amended pursuant to Chapter 51-51 WAC. (d) The International Mechanical Code, 2015 Edi- tion, published by the International Code Council, Inc., as amended pursuant to Chapter 51-52 WAC. (e) The Uniform Plumbing Code, 2015 Edition, published by the International Association of Plumbing and Mechanical Officials, as amended pursuant to Chapter 51-56 WAC and the Uniform Plumbing Code Standards (Appendices A, B, and I to the Uniform Plumbing Code), as amended pursuant to Chapter 51-57 WAC. (f) The International Property Maintenance Code, 2015 Edition, published by the International Code Council, Inc. (g) The International Fuel Gas Code, 2015 Edi- tion, published by the International Code Council, Inc., as amended pursuant to Chapter 52-52 WAC. (h) The 2015 International Energy Conservation Code published by the International Code Council, Inc., as amended pursuant to Chapter 51-11 WAC. One (1) copy of each of these codes is on file with the City’s Building Official. (Ord. 5304 §1, 2016: Ord. 5219 §1, 2013: Ord. 5113 §1, 2010: Ord. 5015 §1, 2007: Ord. 4904 §1, 2004) 17.04.030 CODE CONFLICTS. To the extent allowed by RCW 19.27.040, if a con- flict exists between the provisions of the State Building Codes adopted by the Washington State Building Code Council and the provisions of this chapter, the Bremer- ton Municipal Code provisions shall govern. In cases of conflict among the codes enumerated in BMC 17.04.020(a) through (h), the first named shall govern over those following. (Ord. 5015 §2, 2007: Ord. 4904 §1, 2004) 17.04.040 AMENDMENTS TO THE INTERNATIONAL BUILDING CODE. The following local amendments to the Interna- tional Building Code adopted in BMC 17.04.020 are hereby adopted and incorporated into the International Building Code: (a) General - Building Code Appendices Adopted. Section 101 of the International Building Code, entitled "General," is amended by adding the following new Subsection 101.5: (Revised 1/18)17.04-2 17.04.040 Sec. 101.5 Building code appendices adopt- ed. Appendices C, H, I, and J to the Internation- al Building Code are hereby adopted; however, the public works director shall have the authori- ty to enforce and interpret Appendix J and, ac- cordingly, all references to the "building official" in Appendix J shall be substituted with the words "public works director." (b) Duties and Powers of Building Official - Lot Lines and Setback Lines. Section 104 of the Interna- tional Building Code, entitled "Duties and Powers of Building Official," is amended by adding the following new Subsection 104.12: Sec. 104.12 Lot lines and setback lines. Not- withstanding the authority of the building official to administer and enforce the building code, the building official shall have no duty to verify or establish lot lines or setback lines. No such duty is created by this code, and none shall be im- plied. (c) Certificate of Occupancy. Section 111 of the International Building Code, entitled "Certificate of Occupancy," is amended to read as follows: Sec. 111.1 Use and occupancy. A building or structure shall not be used or occupied, and a change in the existing use, occupancy classifi- cation, or occupant of a building or structure or portion thereof shall not be made, until the building official has issued a certificate of occu- pancy therefor as provided herein. Issuance of a certificate of occupancy shall not be con- strued as an approval of a violation of the provi- sions of this code or of other ordinances of the jurisdiction. Exception: Certificates of occupancy are not re- quired for work exempt from permits in accor- dance with Section 105.2. (d) Board of Appeals. Section 113 of the Interna- tional Building Code, entitled "Board of appeals," is amended by substituting Section 113 with the follow- ing: Sec. 113 Board of appeals. The City of Bremerton hearings examiner is designated as the board of appeals in order to hear and decide appeals of orders, decisions, or determinations made by the building official relative to the suit- ability of alternate materials, design, and meth- ods of construction and appeals of the reasonable application and interpretation of the building codes. Appeals shall be made as set forth in section 17.04.140 of the Bremerton Mu- nicipal Code. (e) Encroachments. Section 3202 of the Interna- tional Building Code, entitled "Encroachments," is amended by adding the following new exception to Sec- tion 3202.3.2: Sec. 3202.3.2 Windows, balconies, architec- tural features and mechanical equipment. Where the vertical clearance above grade to projecting windows, balconies, architectural features or mechanical equipment is more than 8 feet, 1 inch of encroachment is permitted for each additional 1 inch of clearance above 8 feet, but the maximum encroachment shall be 4 feet. Exception: Balconies may be permitted over a sidewalk in specific zones identified in Title 20 of the BMC or in affiliated subarea plans in compliance with the following conditions: 1) A clearance of at least 10 feet is main- tained between the sidewalk and the bottom of balconies. 2) Balconies shall not extend into or occupy more than two-thirds the width of the sidewalk measured from the building with a maximum of 4 feet over the sidewalk or right-of-way. 3) Balconies shall be completely supported by the building structure and shall not be sup- ported by or on the sidewalk or right-of-way. 4) The encroachment of the balconies do not present a health, safety or welfare issue. 5) The balconies are constructed of fire-resis- tant materials. 6) The balconies serve the public good, such as providing weather protection. 7) The structure on which the balconies are constructed is located in specific zones that re- quire or encourage weather protection over the public right-of-way (such as the Downtown Wa- terfront and Downtown Core zones in the Downtown Subarea Plan). 8) A drainage system shall be provided to pre- vent water from draining upon the public right- of-way. 17.04-3 (Revised 1/18) Bremerton Municipal Code 17.04.080 9) As the balcony will reduce lighting, lighting may be required to be installed underneath the balcony to ensure safe sidewalks, especially for those balconies that extend across the entire fa- cade or are placed within 15 feet or less above the sidewalk. (f) Appendix H - Signs. Appendix H of the Inter- national Building Code entitled "Signs" is hereby amended as follows: (1) Section H101.2, entitled "Signs Exempt from Permits," is amended to read as follows: Sec. H101.2 Signs exempt from permits. The following signs are exempt from the require- ments to obtain a permit before erection: 1. Temporary signs announcing the sale or rent of property. 2. Signs erected by transportation authorities. 3. The changing of moveable parts of an ap- proved sign that is designed for such changes shall not be deemed an alteration. (2) Section H109.2 entitled "Required clear- ances" is not adopted. (Ord. 5332 §1, 2017: Ord. 5304 §2, 2016: Ord. 5113 §2, 2010; Ord. 5008 §2, 2007: Ord. 4906 §2, 2004; Ord. 4904 §1, 2004) 17.04.050 AMENDMENTS TO THE INTERNATIONAL EXISTING BUILDING CODE. The following local amendments to the Interna- tional Existing Building Code adopted in BMC 17.04.020 are hereby adopted and incorporated into the International Existing Building Code: (a) Section 110 of the International Existing Building Code entitled "Certificate of Occupancy" is hereby amended by amending Subsection 110.1 to read as follows: Sec. 110.1 Altered area use and occupancy classification. Altered areas of a building and relocated buildings shall not be used or occu- pied; and change in the existing use, occupancy classification, or occupant of a building or por- tion thereof shall not be made until the code of- ficial has issued a certificate of occupancy therefor as provided herein. Issuance of a cer- tificate of occupancy shall not be construed as an approval of a violation of the provisions of this code or of other ordinances of the jurisdic- tion. (b) Section 112 of the International Existing Building Code entitled "Board of Appeals" is amended to read as follows: Sec. 112 Board of appeals. The City of Bremerton hearings examiner is designated as the board of appeals in order to hear and decide appeals of orders, decisions, or determinations made by the building official relative to the suit- ability of alternate materials, design, and meth- ods of construction and appeals of the reasonable application and interpretation of the building codes. Appeals shall be made as set forth in section 17.04.140 of the Bremerton Mu- nicipal Code. (Ord. 5304 §3, 2016) 17.04.080 AMENDMENTS TO THE INTERNATIONAL RESIDENTIAL CODE. The following local amendments to the Interna- tional Residential Code adopted in BMC 17.04.020 are hereby adopted and incorporated into the International Residential Code: (a) Duties and Powers of Building Official - Lot Lines and Setback Lines. Section R104 of the Interna- tional Residential Code, entitled "Duties and Powers of Building Official," is amended by adding the following new Subsection R104.12: Sec. R104.12 Lot lines and setback lines. Notwithstanding the authority of the building of- ficial to administer and enforce the building code, the building official shall have no duty to verify or establish lot lines or setback lines. No such duty is created by this code, and none shall be implied. (b) Board of Appeals. Section R112.1 of the Inter- national Residential Code, entitled "Board of Appeals," is amended by substituting Section R112.1 with the fol- lowing: Sec. R112.1 Board of appeals. The City of Bremerton hearings examiner is designated as the board of appeals in order to hear and decide appeals of orders, decisions, or determinations made by the building official relative to the suit- ability of alternate materials, design, and meth- ods of construction and appeals of the reasonable application and interpretation of the building codes. Appeals shall be made as set forth in section 17.04.140 of the Bremerton Mu- nicipal Code. (Revised 1/18)17.04-4 17.04.080 (c) Design Criteria. Table R301.2(1) of the Inter- national Residential Building Code entitled "Climatic and Geographic Design Criteria" is amended to insert the design criteria specific to the City into the table cat- egories as designated in Table R301.2(1) below. The remaining parts and footnotes of the table are unchanged. (d) Existing Basements. Section R310 of the Inter- national Residential Building Code entitled "Emer- gency escape and rescue windows" is amended by substituting Section R310.6 with the following: Sec. R310.6 Alterations or repairs of existing basement. An emergency escape and rescue opening in compliance with Section R310 in ad- dition to a means of egress complying with Sec- tion R311 is required where existing basements undergo alterations, repairs, or change of use from non-habitable space to habitable area. An escape and rescue opening in a sleeping room may be used for compliance for the basement provided the other basement rooms are not used for sleeping. Exceptions: 1) An emergency escape and rescue window is not required in an existing bedroom or habitable basement that was legally established before 1940 with a building permit and that has the re- quired window for living area in compliance with the code of the time. 2) An emergency escape and rescue window is not required for alterations or repairs of an ex- isting non-habitable basement that will not be- come habitable area. Construction of a new foundation wall is not considered a repair under this exception. (e) Sec. R313 Automatic Fire Sprinkler Systems. Automatic Fire Sprinkler Systems is adopted with the exception of R313.2, One- and two-family dwellings automatic fire systems. (f) Foundation Drainage. Section R405 of the International Residential Code, entitled "Foundation Drainage," is amended to read as follows: Sec. R405.1 Concrete or masonry founda- tions. Drains shall be provided around concrete or masonry foundations that retain earth. Drain- age tiles, gravel or crushed stone drains, perfo- rated pipe or other approved systems or materials shall be installed at or below the area to be protected and shall discharge by gravity or mechanical means into an approved drainage system. Gravel or crushed stone drains shall extend not less than 1 foot beyond the outside edge of the footing and 6 inches above the top of the footing and be covered with an approved filter membrane material. The top of open joints of drain tiles shall be protected with strips of building paper. Except where otherwise recom- mended by the drain manufacturer, perforated drains shall be surrounded with an approved fil- ter membrane or the filter membrane shall cov- er the washed gravel or crushed rock covering the drain. Drainage tiles or perforated pipe shall be placed on a minimum of 2 inches of washed gravel or crushed rock not less than one sieve size larger than the tile joint opening or perfora- Table R301.2(1) Climate and Geographic Design Criteria GROUND SNOW LOAD WIND DESIGN SEISMIC DESIGN CATEGORY SUBJECT TO DAMAGE FROM Speed (mph) Topographic effects Special wind region Wind- borne debris zone Weathering Frost line depth Termite 30 PSF 110 No No No D2 Negligible 12"No WINTER DESIGN TEMP ICE BARRIER UNDERLAYMENT REQUIRED FLOOD HAZARDS AIR FREEZING INDEX MEAN ANNUAL TEMP 29 No See footnote 1,2,3 113 51.4 1 Date of entry into NFIP: April, 1987; Community Number 530093 2 Date of latest study: November 18, 2014 3 FIRM PANELS# 53035C0335E, 53035C0343E, 53035C0344E, 53035C0345E, 53035C0450E, 53035C0455E, 53035C0352F, 53035C0353F, 53035C0354F, 53035C0360F, 53035C0364F, 53035C065F, 53035C0366F, 53035C0367F, 53035C0368F, 53035C0380F, 53035C0390F 17.04-4a (Revised 1/18) Bremerton Municipal Code 17.04.100 tion and covered with not less than 6 inches of the same material. Exception: A drainage system is not required where the foundation is installed on well- drained ground or sand gravel mixture soils ac- cording to the Unified Soil Classification Sys- tem, Group I soils, as detailed in Table R405.1. (g) Roof Drainage. Section R801 of the Interna- tional Residential Building Code entitled "General" shall be amended to read as follows: Sec. R801.3 Roof drainage. All structures shall have a controlled method of water disposal from roofs that will collect and discharge roof drain- age to the ground surface not less than 12 inch- es (304 mm) from foundation walls or to an approved drainage system. (Ord. 5332 §2, 2017: Ord. 5304 §4, 2016: Ord. 5113 §4, 2010; Ord. 4904 §1, 2004) 17.04.090 AMENDMENTS TO THE INTERNATIONAL MECHANICAL CODE. The following local amendments to the Interna- tional Mechanical Code previously adopted in BMC 17.04.020 are hereby adopted and incorporated into the International Mechanical Code as if fully set forth therein. (a) Violations - Penalties. Section 108 of the Inter- national Mechanical Code, entitled "Violations," is amended by substituting Subsection 108.4 with the fol- lowing: Sec. 108.4 Penalties. Any person who violates a provision of this code or fails to comply with any of its requirements or who erects, installs, alters, or repairs mechanical work in violation of: (a) the approved construction documents, (b) a directive of the building code official, or (c) a permit or certificate issued under the provi- sions of this code, shall be subject to penalties as set forth in section 17.04.150 of the Bremer- ton Municipal Code or as otherwise provided by law. (b) Means of Appeal - Board of Appeals. Section 109 of the International Mechanical Code, entitled "Means of Appeal," is amended by substituting Section 109 with the following: Sec. 109 Board of appeals. The City of Bremerton hearings examiner is designated as the board of appeals in order to hear and decide appeals of orders, decisions, or determinations made by the building official relative to the suit- ability of alternate materials, designs, and meth- ods of construction and appeals of the reasonable application and interpretation of the building codes. Appeals shall be made as set forth in section 17.04.140 of the Bremerton Mu- nicipal Code. (Ord. 4904 §1, 2004) 17.04.100 AMENDMENTS TO THE UNIFORM PLUMBING CODE. The following local amendments to the Uniform Plumbing Code previously adopted in BMC 17.04.020 are hereby adopted and incorporated into the Uniform Plumbing Code: (a) Title, Scope, and General - Appendices Adopted. Section 101 of the Uniform Plumbing Code, entitled "Title, Scope, and General," is amended by add- ing the following new Subsection 101.6: Sec. 101.6 Appendices adopted. The Uniform Plumbing Code standards set forth in Appendi- ces A, B, and I of the Uniform Plumbing Code are hereby adopted. (b) Organization and Enforcement - Penalties. Section 102 of the Uniform Plumbing Code, entitled "Organization and Enforcement," is amended by substi- tuting Subsection 102.3.2 with the following: Sec. 102.3.2 Penalties. Any person who vio- lates a provision of this code or fails to comply with any of its requirements or who erects, in- stalls, alters, or repairs plumbing work in viola- tion of: (a) the approved construction documents, (b) a directive of the building code official, or (c) a permit or certificate issued under the provisions of this code, shall be subject to penalties as set forth in section 17.04.150 of the 20.46-1 (Revised 1/18) Bremerton Municipal Code 20.46.010 Chapter 20.46 SPECIAL DEVELOPMENT STANDARDS Sections: 20.46.010 ACCESSORY DWELLING UNITS. 20.46.020 FENCES AND WALLS. 20.46.030 HOME OCCUPATIONS. 20.46.040 MANUFACTURED HOMES. 20.46.050 RECREATIONAL VEHICLE ON A PRIVATE LOT. 20.46.060 DISH ANTENNAS. 20.46.070 ADAPTIVE REUSE OF COMMERCIAL BUILDINGS. 20.46.080 MINERAL RESOURCE OVERLAY. 20.46.110 ADULT ENTERTAINMENT BUSINESSES. 20.46.140 WIRELESS COMMUNICATIONS FACILITIES. 20.46.150 PUBLIC UTILITY FACILITIES. 20.46.160 PUBLIC DISTRIBUTION/ TRANSMISSION FACILITIES. 20.46.010 ACCESSORY DWELLING UNITS. An accessory dwelling unit (ADU) may be permit- ted where a new or existing single-family dwelling unit (hereafter, "principal unit") is allowed. Accessory dwelling units are exempt from density requirements and shall be subject to the following requirements: (a) An ADU shall comply with the development standards of the underlying zone for the principal unit including setbacks, height, and lot coverage or BMC 20.44.060, accessory structures setbacks for detached ADUs. (b) An ADU may be attached or detached from the principal unit. (c) Only one (1) ADU may be created per lot. The lot shall only contain one (1) single-family dwelling unit and one (1) ADU. (d) Manufactured homes may be allowed as an accessory dwelling unit provided it complies with the design criteria of ADUs and must comply with BMC 20.46.040, manufactured home provisions, excluding BMC 20.46.040(a)(2) and (6) regarding size and roof pitch. (e) An ADU shall be subordinate to the principal unit. The ADU shall be limited to not more than sixty (60) percent of the principal unit’s total habitable floor area with the following exception: (1) To encourage the compact infill develop- ment and use of existing single-family homes, if a resi- dence that was constructed or remodeled prior to January 1, 2017, is proposed to be divided into a princi- pal unit and an ADU, the Director may allow equal square footage for the principal unit and the ADU if the ADU is located completely on a single floor of the exist- ing residence. This does not apply to detached ADUs. (f) Any ADU shall be designed so that the appear- ance of the building remains that of a single-family res- idence and should architecturally blend into the existing neighborhoods through careful design. Unless the ADU is limited to only interior remodeling of an existing sin- gle-family dwelling, a proposed ADU shall meet the fol- lowing design standards: (1) Exterior Finish. The exterior of an ADU shall have siding and roofing which in color, material and appearance are comparable to the predominant materials of the primary dwelling unit and/or character- istics of the neighborhood. (i) Roofing. A roof of equal or greater pitch as the principal unit. (ii) Eaves. The minimum projection is twelve (12) inches. (2) Detailed Design. All ADUs shall provide detailed design using at least four (4) of the following architectural features: (i) Trim to denote all building’s roof lines, porches, windows and doors that is at least three (3) inches wide; (ii) Dormers; (iii) Gables; (iv) Recessed entries; (v) Covered porch entries; (vi) Offsets in building face or roof (min- imum sixteen (16) inches); (vii)Bay windows; (viii)Decorative cornices and roof lines; (ix) Shutters; (x) Brickwork, masonry or stucco; (xi) Any alternative feature providing visual relief similar to the options listed above provided it must be approved by the Director. (g) The entrance to an attached ADU shall not be on the same facade of the structure as an entrance to the principal unit. Exterior stairway shall not be constructed on the street-frontage side of the principal dwelling unit. (h) Accessory dwelling units shall provide one (1) off-street parking space in addition to that which is required for the principal unit. When adding an ADU, all driveways and areas used for loading, parking, and maneuvering vehicles on the parcel shall have a paved surface. (i) When development of an ADU is for people with disabilities, the Director may allow reasonable deviation from the stated requirements to install features (Revised 1/18)20.46-2 20.46.020 that facilitate accessibility such as those required by the International Building Code. (j) An ADU shall be required to be served by City water and sewer or an approved septic system. (k) The property owner, which shall include title- holders and contract purchasers, must occupy either the principal unit or the ADU as their permanent residence for all twelve (12) months of the year. (l) An ADU shall have a deed restriction recorded with the Kitsap County Auditor to indicate the presence of the ADU, the requirement of owner occupancy, and other standards for maintaining the unit as described above. (Ord. 5330 §3, 2017: Ord. 5301 §3 (Exh. B) (part), 2016: Ord. 5008 §4, 2007: Ord. 4950 §8 (Exh. A) (part), 2005) 20.46.020 FENCES AND WALLS. (a) Fences and walls shall observe the following height and setback requirements: (1) Residential Zones. (i) Maximum height shall be six (6) feet. (ii) Maximum height within the front yard setback area shall be four (4) feet. (iii) On corner lots with a specified front yard setback on each street frontage, both frontages will require a height of no more than four (4) feet. (iv) To obtain a six (6) foot high fence on a corner lot, a fence permit is required. The Director can determine that the street frontage of the residence’s prin- cipal orientation is a "primary frontage" and may permit a six (6) foot maximum height fence in the yard on the other (secondary) frontage only if all of the following conditions are met: (A) The higher fence will not block any existing front yard views from an adjoining resi- dence with its principal orientation to that same street; (B) The higher fence will not be closer to the residence’s front property line on the street of principal orientation than the closest part of the front facade of the residence; (C) The higher fence will not encroach into the front yard of the primary frontage where the maximum height limit in subsection (a)(1)(ii) of this section takes precedence. (v) Six (6) foot tall side yard fences may not project into the front yard setback except when the house’s front facade is within the front yard setback area, in which case the taller fence may extend no fur- ther than the front facade of the house. (2) Commercial Zones. (i) Maximum height shall be eight (8) feet. (ii) Maximum height shall be six (6) feet when adjacent to a public right-of-way, or to a residen- tial zone. (3) Industrial Zone. (i) Maximum height shall be ten (10) feet. (ii) Maximum height shall be six (6) feet when adjacent to a public right-of-way, or to a residen- tial zone. (4) District and Neighborhood Center Zones. (i) Maximum height shall be four (4) feet in front yard setback areas. (ii) Maximum height shall be six (6) feet for side and rear yard setback areas. (iii) To obtain an eight (8) foot tall fence, a fence permit is required. The Director may allow for a maximum height of up to eight (8) feet in side and rear yard setback areas provided the use is nonresidential and the fence is necessary for security purposes. (5) Essential Public Facilities. Essential pub- lic facilities may have up to ten (10) foot tall fences in any zone through a fence permit application provided the fence is the minimum necessary for security pur- poses. (b) A Type II conditional use permit may be granted for fences or walls up to eight (8) feet high in a side or rear yard only if the fence or wall is necessary to provide privacy and security between a residential and a nonresidential use. (c) Fences and walls shall not block or hinder the sight distance of traffic. Exact location and design of a fence or wall is subject to the approval of the City Engi- neer when visibility or public safety is an issue. (d) No electric or electrified fences shall be per- mitted within the City of Bremerton. (e) Barbed wire or similar wire protective devices are permitted only in industrial zones or any property containing a public facility above a height of six (6) feet; provided, that adjoining a residential zone, devices may be allowed by approval of a Type II conditional use per- mit pursuant to BMC 20.58.020 only if the following criteria are met: (1) The applicant demonstrates that the pro- tective device cannot be installed outside of the speci- fied setback without significantly diminishing the utility of the industrial property; (2) The protective device will be designed to minimize adverse aesthetic impact to the residential use by installing the device behind the top of a fence or wall or screening the device with landscape; and (3) The applicant demonstrates that the pro- tective device is necessary to provide additional security along the residential property line to protect the indus- trial premises. 20.46-2.1 (Revised 1/18) Bremerton Municipal Code 20.46.030 (f) Notwithstanding the provisions of subsection (a)(1)(ii) of this section, architectural appurtenances such as trellises or entry gates that define a walkway or driveway entry are allowed in a front yard up to ninety (90) inches high; provided, that: (1) No individual structural support for such features shall be more than sixteen (16) inches square in section; (2) Any gate shall not obscure more than twenty (20) percent of visibility to the yard as viewed perpendicular to the gate’s installation; and (3) Any entry feature greater than three (3) feet in height shall not be more than six (6) feet wide for a walkway entry or more than sixteen (16) feet wide for a driveway entry. (Ord. 5326 §5, 2017: Ord. 5301 §3 (Exh. B) (part), 2016: Ord. 5008 §5, 2007: Ord. 4950 §8 (Exh. A) (part), 2005) 20.46.030 HOME OCCUPATIONS. Home occupations are permitted in a residential dwelling unit subject to the following limitations: (a) The business shall clearly be subordinate to the use of the dwelling unit for residential purposes. (b) The business shall be wholly situated indoors. (c) No person shall be employed in the home occu- pation unless a resident of the dwelling unit. (d) There shall be no exterior display, storage or other exterior indication of the existence of the home occupation, except as allowed by the underlying zone. (e) One (1) additional off-street parking space shall be provided in addition to the number of off-street parking spaces already required for the dwelling. The Director may waive this requirement if the home occu- pation involves Internet services that do not require cus- tomers or deliveries at the residence. (f) Any sales of product shall be limited to those produced on the premises, except products produced elsewhere may be allowed, provided the business is pri- marily involved in the product’s distribution and does not attract buyers to the property for retail or wholesale sales. (g) Sales and services to patrons shall be arranged through appointment so that only one (1) patron vehicle is on the premises at any given time. (h) Not more than fifty (50) percent of the gross floor area of the dwelling may be devoted to the home occupation use. Number Subject Tables-11 (Revised 1/18) 5266 Adopts 2015 budget (Special) 5267 Amends 2014 budget (Special) 5268 Amends wastewater comprehensive plan (Special) 5269 Amends Ch. 5.06, rental property registration (5.06) 5270 Amends Ch. 2.32; repeals Ord. 5167, arts commission (2.32) 5271 Cascade natural gas franchise (Special) 5272 Alley vacation (Special) 5273 Adds Ch. 3.32, self-in sured health and welfare reserve fund (3.32) 5274 Amends § 13.04.140, liquor in city parks (13.04) 5275 Amends § 15.02.130, backflow and cross-connection control and inspection (15.02) 5276 Repeals and replaces Ch. 11.08; repeals Ch. 11.10, sidewalk and street frontage (11.08) 5277 Amends 2015 budget (Special) 5278 Adds § 2.19.040, warrant officers (2.19) 5279 Amends and recodifies Ch. 2.100 as Ch. 2.40, public access citizens advisory committee (2.40) 5280 Amends Ch. 3.36, contingency reserve fund (3.36) 5281 Bonds issuance (Special) 5282 (Number not used) 5283 Amends Ch. 7.05, prohibited animals (7.05) 5284 Amends Ch. 9.48, fireworks (9.48) 5285 Street vacation (Special) 5286 Amends § 10.04.034, inattention to driving (10.04) 5287 Amends Ords. 4875 and 5226, energy franchise (Special) 5288 Amends §§ 15.01.030 and 15.06.020 and rates and fees for department of public works and utilities, municipal utilities (15.01, 15.06) 5289 Amends § 3.50.050; repeals Ord. 5224, utility taxes (3.50) 5290 2016 tax levy (Special) 5291 Bonds issuance (Special) 5292 Adopts 2016 budget (Special) 5293 Amends 2015 budget (Special) 5294 Amends §§ 7.08.010 and 7.08.020, cat and dog licenses (7.08) 5295 Amends § 2.62.040, judges pro tempore, court commissioners, municipal court hearing examiner (2.62) 5296 Amends §§ 5.12.010, 5.12.170 and 5.12.190, taxicabs (5.12) 5297 Amends Ch. 11.25; assumes transportation benefit district (11.25) 5298 Amends § 15.06.030, water rates (15.06) 5299 Amends subarea plans; repeals and replaces comprehensive plan (Special) 5300 Amends shoreline master program (Repealed by 5327) 5301 Amends subarea plans, § 6.32.010 and Title 20, land use (6.32, 20.02, 20.04, 20.10, 20.12, 20.14, 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, 20.70, 20.74, 20.75, 20.76, 20.78, 20.79, 20.82, 20.86, 20.92, 20.94, 20.96, 20.97, 20.98) 5302 Adds Figures 3.78(c) through 3.78(g); amends §§3.78.020 and 3.78.050 and boundaries of the down- town regional center residential target area; repeals and replaces Figures 3.78(a) and 3.78(b), multifam- ily property tax exemption (3.78) 5303 Amends 2016 budget (Special) 5304 Adds § 17.04.050; amends §§ 17.04.020, 17.04.040, 17.04.080 and 17.04.110, building code (17.04) 5305 Bond issuance (Special) 5306 Amends § 15.03.040, wastewater service beyond city limits (15.03) 5307 Amends § 3.50.050, utility taxes (3.50) 5308 Amends §§ 11.02.040, 11.12.080, 11.12.090 and 11.12.110, streets and rights-of-way (11.02, 11.12) 5309 Amends Ch. 13.10, municipal trees (13.10) 5310 Amends § 15.01.020, Ch. 15.04 and § 15.06.050, municipal utilities (15.01, 15.04, 15.06) Number Subject (Revised 1/18)Tables-12 5311 Repeals and replaces Ch. 2.18, audit committee and city auditor (2.18) 5312 Amends § 20.42.040 and Ch. 20.52, sign standards (20.42, 20.52) 5313 2017 tax levy (Special) 5314 Amends Ord. 5288, rates and fees for department of public works and utilities (Not codified) 5315 Adopts 2017 budget (Special) 5316 Amends 2016 budget (Special) 5317 Street vacation (Special) 5318 Repeals and replaces Ch. 2.88, ADA advisory committee (2.88) 5319 Adds §§ 20.79.070 and 20.98.070; amends §§ 20.02.150, 20.42.040(g) and (o), 20.44.020, 20.44.070, 20.50.050, 20.62.020, 20.62.070, 20.70.070, 20.82.060, 20.82.070, 20.86.070 and 20.92.070; repeals §§ 20.46.120 and 20.54.090, land use (20.02, 20.42, 20.44, 20.50, 20.62, 20.70, 20.79, 20.82, 20.86, 20.92, 20.98) 5320 Annexation (Special) 5321 Amends §§ 15.01.020, 15.02.130, 15.03.100, 15.03.110, 15.06.015, 15.06.020 and 15.07.020, utilities (15.01, 15.02, 15.03, 15.06, 15.07) 5322 Amends Ch. 7.05, prohibited animals (7.05) 5323 Amends 2017 budget (Special) 5324 Amends Ord. 5314, rates and fees for department of public works and utilities (Not codified) 5325 Amends Ch. 9.92, chronic nuisance properties (9.92) 5326 Adds § 20.82.040; amends §§ 20.02.140, 20.42.040(a), 20.46.020, 20.46.050 and 20.62.020, land use (20.02, 20.42, 20.46, 20.62, 20.82) 5327 Repeals and replaces Ord. 5300, shoreline master program (Not codified) 5328 Amends Ch. 5.36, special events (5.36) 5329 Amends § 13.04.140, liquor in city parks (13.04) 5330 Amends § 20.46.010, accessory dwelling units (20.46) 5331 Amends Ch. 11.08, sidewalk and street frontage (11.08) 5332 Amends §§ 17.04.040 and 17.04.080, building and residential code amendments (17.04) 5333 Amends § 5.02.040, business licenses (5.02) 5334 Amends § 7.08.030(b), commercial pet facilities, grooming parlors and animal welfare facilities (7.08) 5335 (Tabled) 5336 Amends § 3.50.050, utility taxes (3.50) 5337 Amends Ords. 4875, 5226 and 5287, energy franchise (Special) 5338 Amends comprehensive plan and zoning map (Special) 5339 2018 tax levy (Special) 5340 Amends Ord. 5324, rates and fees for department of public works and utilities (Not codified) 5341 Adopts 2018 budget (Special) 5342 Amends 2017 budget (Special) 5343 Amends §§ 2.15.030, 3.50.020, 3.50.070, Ch. 3.72, § 3.74.050, Ch. 3.82, §§ 3.86.040, 5.02.050, 5.02.060, 5.02.120, 5.03.040, 5.03.050, 5.03.120, 5.08.010, 5.08.020, 5.16.010, 5.16.020, 5.16.050, 5.17.010, 5.17.020, 5.17.050, 5.17.060, 5.17.070, 5.22.010, 5.36.010, 5.36.050, 5.96.020 and 5.96.050, taxes and licenses (2.15, 3.50, 3.72, 3.74, 3.82, 3.86, 5.02, 5.03, 5.08, 5.16, 5.17, 5.22, 5.36, 5.96) 5344 Amends § 3.48.030, business and occupation tax definitions (3.48)