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12 12 2023 Yelm City Council Agenda Packeto ti EST. 1924 WASHINGTON CITY COUNCIL AGENDA December 12, 2023 6:00 PM Yelm City Council meetings are held in-person at 106 2nd St SE Yelm, WA 98597 and virtually on Zoom. Registration is required to attend virtually; please use the link below to register. httr)s://us06web.zoom.us/webinar/register/WN wBm2bfxORT25NUKCquGrKg 1. CALL TO ORDER/ROLL CALL 2. AGENDAAPPROVAL 3. SPECIAL PRESENTATIONS a) YMCA Updates 4. PUBLIC COMMENT—COMPLETE A BLUE SPEAKER'S CARD OR RAISE HAND VIRTUALLY 5. CONSENTAGENDA a) November 28, 2023 and December 5, 2023 Meeting Minutes 6. NEW BUSINESS a) Ordinance No.1109 Municipal Code Title 5 Amendments Motion to approve Ordinance No. 1109 updating the Yelm Municipal Code Title 5 To Add Special Event Vendor Licenses And Other Mandatory Updates. b) Confirmation of Mayor DePinto's Appointments to the Boards and Commissions Motion to confirm Mayor DePinto's appointments to the Planning Commission, Arts Commission, Parks Advisory Committee and Police Advisory Committee 7. OLD BUSINESS a) None Scheduled 8. STANDING COUNCIL COMMITTEE REPORTS a) Public Safety Committee b) Public Services Committee c) Finance Committee 9. MAYOR/CITYADMINISTRATOR/STAFF REPORTS 10. COUNCILMEMBER REPORTS 11. EXECUTIVE SESSION a) None Scheduled 12. ADjoURN 106 2nd ST SE • Yelm, WA 98597 • 360.458.3244 • www.yelmwa.gov The City of Yelm is an equal opportunity employer and provider MEETING INFORMATION All regular Yelm City Council meetings are recorded. Meetings can be viewed at www.yelmwa.F-Iov or a copy maybe purchased by contacting the City Clerk's office at 360.458.8816. It is the City of Yelm's policy to provide reasonable accommodations for people with disabilities. If you require reasonable accommodations to participate at a City Council meeting, please contact the City Clerk's office at 360.458.8816 at least four (4) working days prior to meeting. Information on the Americans with Disabilities Act and the Title VI Statement is available at www.yelmwa.gov/human-resources. *The public comment portion of the agenda is an opportunity for the public to address the Council for items that are not on the published agenda. Comments are limited to three minutes and five speakers. Comment on matters listed on the published agenda are welcomed as part of the normal agenda. Public Comment Guidelines: The City reserves up to five members of the public to address the Council at the beginning of regular business meetings on topics that are not on the agenda. Each speaker will be given 3 minutes and may be asked follow up questions by the Mayor or Council. Further public comment may be allowed on agenda topics as time permits. We ask that speakers use respectful language and remember they are speaking to fellow citizens of Yelm who are committed to listening and responding appropriately to citizens' concerns. Members of the public engaging in disruptive behavior may be removed or blocked from the meeting. Page 2 of 2 FST. 1924 WASHINGTON CITY COUNCIL MEETING MINUTES VIRTUAL AND IN PERSON TUESDAY, November 28, 2023 Call to Order: Mayor Joe DePinto called the meeting to order at 6:00 PM. Roll Call: Amanda Johnstone, Joseph Richardson, Joshua Crossman, Holly Smith, Brian Hess, Ashley Brooks, Terry Kaminski, and Mayor Joe DePinto. Staff Present: City Administrator Todd Stancil, City Clerk Kathy Linnemeyer, Finance Director Stephanie Nanavich, Public Services Director Cody Colt, HR Director Karen Bennett, Planning & Building Manager Gary Cooper and Project Manager Brad Chatwood APPROVAL OF THE Motion by Terry Kaminski to approve the agenda as presented. Seconded by Joshua Crossman Motion carried 7-0 SPECIAL PRESENTATIONS: Mayor Joe DePinto gave a certificate of appreciation to outgoing Councilmembers Ashley Brooks and Amanda Johnstone and administered the Oath of Office to incoming Councilmembers Tracey Wood Position 1, Trevor Palmer Position 6 and Joseph Richardson Position 2. The newly elected Councilmembers took their seats for the remainder of the meeting. Robert King with Houseal Lavine, gave a presentation on the 2025 Comprehensive Plan update for the City of Yelm explaining the process for updating the plan. PUBLIC COMMENT: None CONSENT AGENDA: a) November 14, 2023 Yelm City Council Meeting Minutes b) Approval of Mountain Meadows Subdivision Final Plat Motion by Brian Hess to approve the consent agenda. Seconded by Holly Smith Motion carried 7-0 NEW BUSINESS: Ordinance No. 1106 — 2023-2024 Mid -Biennium Budget Amendment Motion by Terry Kaminski to approve Ordinance No. 1106, Mid - Biennium Budget Amendment for fiscal years 2023-2024. Seconded by Brain Hess Motion carried 7-0 with a roll call vote Ordinance No. 1108 — Rezoning Parcel 52920000003, 15106 Carter Loop SE Holly Smith stated Point of Order, Councilmember Hess was expressing opinion on rezoning parcels that approved that was not relevant to Ordinance No. 1108. Mayor DePinto acknowledged the Point of Order and asked Councilmember Hess to keep his comments relevant to Ordinance No. 1108. Motion by Joshua Crossman to approve Ordinance No. 1108. Seconded by Holly Smith Motion carried 6-1 with a roll call vote Professional Services Agreement for SR 507/Bald Hill Rd SE roundabout and Morris Rd SE/Bald Hill Road Intersection Motion by Terry Kaminski to Mayor DePinto to sign a Professional Services agreement with Parametrix in the not to exceed amount of $298,920.00 for the preliminary engineering of the SR 507/Bald Hill Rd Roundabout. Seconded by Brian Hess Motion carried 7-0 with a roll call vote Resolution No. 646 — Temporary Sign Authorization during the Holiday Season Motion by Joseph Richardson to approve Resolution No. 646 allowing temporary signs during the holiday season. Seconded by Trevor Palmer Motion carried 7-0 OLD BUSINESS: None Scheduled STANDING COUNCIL COMMITTEE REPORTS: Public Services Committee — Councilmember Crossman reported that the Public Services Committee met and discussed the Comp Plan updates, discussed the roundabout and announced that there will be a new track for RC cars at Longmire Park. MAYOR/CITY ADMINISTRATOR/STAFF REPORTS: Mayor DePinto — Expressed condolences to the family of Joe Baker and congratulated newly elected Councilmembers Wood, Palmer and Richardson. He announced that the Yelm High School football team will play in the state championship game on Saturday, and informed Council that there will be discussions on Council committees and the 2024 Legislative Agenda items at the December study session. He also informed Council that the Mayor Pro -tem election will be held at the first meeting in January and that the AWC Elected Officials training will be held on December 9th. City Administrator — Gave the following department updates: Finance Department —Audit Exit conference will be held next Monday. Public Services Department - Prepping streets for winter weather, getting ready for Christmas in the Park and updates on the construction of the stage. HR Department—Thanksmas will be held next Wednesday and the City has one open employment position. Police Department— Holding interviews for entry level and lateral officers and they are getting ready for the Christmas parade on Saturday. COUNCILMEMBER REPORTS: Councilmember Wood — Spoke in remembrance of Joe Baker. Councilmember Crossman — The idea of having a track for RC cars at Longmire Park was brought forward by a citizen. Councilmember Palmer — Thanked everyone and stated that he is looking forward to working with everyone. Councilmember Kaminski —Attended the Nisqually River Council meeting and helped hand out Thanksgiving meals with Bounties for Families. ADJOURNMENT: Motion by Holly Smith to adjourn the meeting at 7:18 PM. Seconded by Trevor Palmer Motion carried 7-0 Joe DePinto, Mayor Kathy Linnemeyer, City Clerk WASHINGTON EST. 1924 CITY COUNCIL STUDY SESSION MEETING MINUTES VIRTUAL AND IN PERSON TUESDAY, December 5, 2023 Call to Order: Mayor Pro -Tem Holly Smith called the meeting to order at 6:00 p.m. Roll Call: Tracey Wood, Joseph Richardson, Joshua Crossman, Holly Smith, Brian Hess, Terry Kaminski, Trevor Palmer and Joe DePinto. Staff Present: City Administrator Todd Stancil, City Clerk Kathy Linnemeyer, Planning and Building Manager Gary Cooper and Public Services Director Cody Colt DISCUSSION ITEMS Arts Commission Presentation — Heidi Haslinger Corl gave a presentation on behalf of the Arts Commission and presented a mosaic project by a local artist that they would like to have done in 2024 in honor of the Northern Pacific Railway. Artist Donna Rae McIntosh explained her project to Council and shared a sample of the materials that she would use for the project. Thurston Regional Planning Council Presentation (TRPC)— Planning and Building Manager Gary Cooper explained that bills passed by the legislature are in place regarding affordable housing and the Growth Management Act. Gary introduced Marc Daly, Michael Ambrogie and Allison Osterberg from Thurston Regional Planning Council. Marc Daly gave a summary about TRPC. Michael Ambrogie gave a presentation on HB 1220 that required jurisdictions to plan for housing for all income levels. Gary Cooper shared information on how Yelm can implement the goals of the City's recently adopted Housing Action Plan. Councilmember Term Limits — Mayor DePinto stated that a discussion on term limits was requested asked if there is an interest to discuss. There was no interest in discussing possible term limits. General Government Committee — A discussion was held about how a General Government Committee would function and whether or not to re-establish the General Government Committee. Council would like to discuss again at the March 2024 Study Session. Legislative Agenda — Council held a discussion on 2024 Legislative Priorities that included Rhoton Road construction and a study and concept for a southern loop. Mayor DePinto stated that he will confirm a list of items at the next Council meeting on December 12, 2023. Council Committee Assignments — Mayor DePinto handed out a list of internal and external committees and asked Council to indicate their top choices to help in his consideration of appointments. MAYOR REPORT — Mayor DePinto announced that the annual Employee Appreciation lunch will be held tomorrow from 11:30 — 1:00 and all Councilmembers are invited. COUNCIL INITIATIVES Tracey Wood — Encouraged Councilmembers to reach out to him if they have any questions. Joseph Richardson — Feels that Study Sessions are made for discussions and appreciates everyone's time. Joshua Crossman — Would like to create an email list to get information out to the public and presented the City with a new sign for the Dog Park that he made. Holly Smith —Asked what happened to having a lighted parade in Yelm that was discussed last year. She also asked about all the water at the dog park due to the rain. Brian Hess — It's great to have the new Councilmembers and wished everyone a wonderful holiday season. Trevor Palmer — Thanked everyone for being welcoming. Terry Kaminski — Asked about incorporating the library, museum and a City Hall in a new Education Innovation Center building. She also asked if paperwork on a YMCA would be provided to Councilmembers to review before the next meeting so that they could have time to review it. ADJOURNMENT The meeting adjourned at 8:10 p.m. Joe DePinto, Mayor Kathy Linnemeyer, City Clerk FST. 1924 WASHINGTON Meeting Date: CITY COUNCIL AGENDA ITEM SUMMARY City of Yelm, Washington AGENDA ITEM: ORDINANCE NO 1109 YELM MUNICIPAL CODE TITLE 5 BUSINESS LICENSES AND REGULATIONS UPDATE PROPOSED MOTION: Proposed Update To The Yelm Municipal Code Title 5 To Add Special Event Vendor Licenses And Other Mandatory Updates. KEY FACTS AND INFORMATION SUMMARY: 1. Section 5.02.020 a. Proposed Option b. Offer a Special Event Vendor License i. Each vendor would have to earn less than $2,000.00 gross revenue within Yelm City Limits and less than $12,000.00 gross revenue within the State of Washington to qualify. ii. Fees proposed would be $25.00 for a weekend license, and $50.00 for a seasonal license. 1. $25.00 weekend license is for Friday — Sunday 2. $50.00 seasonal license is for the months of May — October of that year. iii. Can be applied for online at City of Yelm website, or in person at City Hall. iv. Fees collected will be used to offset city staff's time. 1. Time for IT to maintain Laserfiche form 2. Time for Finance to enter and track information, create vendor profiles, process forms, and receive of payment. 3. Also may be used to print or reprint paper licenses that can be posted by the vendor at the events. v. This option will allow the vendor to operate inside Yelm City limits, in a limited capacity, without having to apply for a State License or navigate the DOR system. City will still offer the option for a free license through the DOR system for vendors who would prefer that option. This new option is to open up an additional pathway that is quicker and less daunting for some of vendors. 11 Page ity Yelm EST. 1924 WASHINGTON Meeting Date: CITY COUNCIL AGENDA ITEM SUMMARY City of Yelm, Washington 2. Section 5.12 Repeal a. Repeal Cabarets. The section is outdated, not in use or easily enforced. The City believes there are better -suited options available at this time. 3. Section 5.02.075 Exemption a. City recommends supporting minor -run businesses and organizations that support minors should be exempt from licensing requirements. 4. Section 5.06.078 Newspaper a. Mandatory language change from the State of WA. 5. Section 5.04.040 When Due and Payable a. Updated language to support online filing — brings code more in line with WA State code. Allows for a waiver for those who may need it. 6. Section 5.04.050 NSF Fee a. Removed dollar amount, dollar amount will be listed in Fee Resolution and updated as needed. ATTACHMENTS: Ordinance No 1109 Yelm Municipal Code Title 5 BUSINESS LICENSES AND REGULATIONS Tracked Changes and Final Copy Respectfully Submitted: Stephanie Nanavich, Finance Director 21 Page ORDINANCE NO. 1109 AN ORDINANCE OF THE CITY OF YELM, WASHINGTON, AMENDING TITLE 5 OF THE YELM MUNICIPAL CODE WHEREAS The City of Yelm is constantly evolving, and the municipal code needs to be updated to reflect changes; and WHEREAS, Staff has done an extensive review of Yelm Municipal Code Title 5 and has made updates to reflect policies and current practices; and WHEREAS, the City Council held discussions regarding Title 5 edits during past City Council Study Sessions; now, therefore, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF YELM AS FOLLOWS: Section 1. Title 5 of the Yelm Municipal Code is hereby amended as depicted in the attached Exhibit A. 2023. Adopted by the Yelm City Council at the regular meeting this 12th day of December Joe DePinto, Mayor ATTEST: Kathy Linnemeyer, City Clerk PUBLISHED: EFFECTIVE DATE: Yelm Municipal Code Title 5 BUSINESS LICENSES AND REGULATIONS Title 5 BUSINESS LICENSES AND REGULATIONS Chapters: 5.02 Business Licenses Generally 5.03 Occupational Permits — For -Hire Driver, Locksmith, Solicitor 5.04 Administrative Provisions for Business and Occupation Taxes 5.06 Business and Occupation Tax 5.10 Accommodation Excise Tax 5.12 Cabarets — Want repealed. 5.16 Repealed 5.18 Transportation Network Companies 5.20 Public and Teenage Dances 5.21 Regulation of Solicitation 5.24 Public Parades and Demonstrations 5.28 Circuses and Carnivals 532 Fireworks (effective until June 27, 2024) 532 Fireworks (effective June 27, 2024) 536 Garage Sales 5.37 Special Event 5.40 Pawnbrokers and Secondhand Dealers 5.44 Repealed 5.48 Repealed 5.52 Adult Entertainment Business Licensing The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Page 1/82 Yelm Municipal Code Chapter 5.02 BUSINESS LICENSES GENERALLY Chapter 5.02 BUSINESS LICENSES GENERALLY Sections: 5.02.010 Definitions. 5.02.020 Business license required—Posting. 5.02.030 Occupational permit. 5.02.035 Home occupation permit. 5.02.040 Application and renewal. 5.02.050 License term or expiration. 5.02.060 Fee. 5.02.070 Exception —Applicability of provisions. 5.02.075 Exemptions 5.02.080 Violation—Penalty. Page 2/82 5.02.010 Definitions. The following definitions shall apply in construing the provisions of this chapter, except where otherwise declared or clearly apparent from the context: A. `Business," "occupation" or "pursuit' means and includes all home occupations, wholesalers, retailers, service providers, towing operators, peddlers, canvassers, solicitors, for -hire vehicles, limousine services, pawnbrokers, secondhand dealers and junk dealers engaged in business with the object of economic gain, benefit or advantage to the person, firm or corporation, or to another person or class, directly or indirectly, whether part-time or full-time, whether resident or nonresident except those businesses or activities for which licenses of franchises are required by any other chapter or section of the Yelm Municipal Code as now or hereafter enacted or amended. B. "Canvasser," "peddler," or "solicitor" is defined as solicitor. C. "City" means the city of Yelm. D. "Corporation." See "Person." E. `Director" means the finance director of the city of Yelm. F. `Driver" and "operator" mean the person physically engaged in driving a for -hire vehicle, whether or not the person is the owner of or has any financial interest in the vehicle. G. "Direct Fund-raising Basis" means any organization who collects funds which are directly applied or spent supporting their mission. No funds collected are used to pay employees, shareholders or directors. H. G. `Engage in business" means commence, conduct, or continue 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. I. -. "Firm." See "Person." J. 1-. "For -hire vehicle" includes all vehicles used for the transportation of passengers for compensation, except chartered and scheduled buses, vehicles not for hire by the general public such as vans operated by hotels, employers, churches, schools and retirement facilities and ride share vehicles. The term primarily includes taxicabs and limousines. K. d "Limousine" means a chauffeur -driven, unmetered, unmarked luxury motor vehicle prearranged for transportation meeting the definition in RCW 46.04.274. Limousines differ from "taxis" in that they are for the exclusive use of the person(s) paying the prearranged fare, are unmetered, unmarked, and are not available for spontaneous hire. The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Page 3/82 Chapter 5.02 BUSINESS LICENSES GENERALLY L. "Minor" means any person less than 18 years of age, unless otherwise specifically designated. M.K-. "Occupational permit' is an additional requirement for certain businesses performing occupations, that by their nature present a heightened public safety risk, including: for -hire vehicle driver, locksmith, or solicitor. N. U. "Operator." See "Driver." O. M. "Peddler." See "Solicitor." P. N. "Person" means any natural person of any gender, firms, corporations, partnerships or associations either acting by themselves or by servant, agent or employee. The singular shall include the plural. Q 0. "Person," "firm," or "corporation," used interchangeably in this chapter, means any individual, receiver, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, joint venture, club, company, joint stock company, business trust, corporation, association, canvasser, peddler, solicitor, society, or any group of individuals acting as a unit, whether mutual cooperative, fraternal, nonprofit or otherwise, and includes the United States or any instrumentality thereof for whom a valid business license may be required therefrom under the provisions of this chapter. R.P. "Pursuit." See `Business." S.Q. "Solicitor" within the meaning of this chapter is any person who, either as a principal or agent, goes from door to door or from place to place and enters upon any private property within the city and thereon engages in any of the following activities: 1. Sells, takes orders for, or offers to sell or take orders for any goods, wares or merchandise whether or not collecting in advance for such goods, wares or merchandise; and/or 2. Sells, takes orders for, or offers to sell or take orders for services, whether or not collecting in advance for the performance of such services; and/or 3. Sells, takes orders for, or offers to sell or take orders for the making, manufacturing, or repairing of any article or thing whatsoever, whether or not collecting in advance for the performance of such services; and/or 4. Seeks contribution or donations. T. #. "Towing operator" is anyone engaged in the business of offering towing service by use of a vehicle wrecker or by a vehicle adapted to that purpose, whereby motor vehicles are towed or are otherwise removed from the place where they are disabled. U. S. "Home occupation" means any activity conducted for financial gain or profit in a dwelling unit, and which activity is not generally or customarily characteristic of activities for which dwelling units are intended or designed; such activity is clearly incidental or secondary to the residential use of a dwelling unit; and is conducted only by persons residing in the dwelling unit provided, however, that neither the conduct of a "garage sale" nor the operation of a "family day-care home" is defined as a home occupation. (Ord. 1046 § 1, 2018; Ord. 996 § 2, 2015; Ord. 953 § 1, 2012; Ord. 820 § 3, 2004). 5.02.020 Business license required -Posting. It is unlawful for any person, firm or corporation to engage in any business, occupation or pursuit, as defined in YMC 5.02.010, in the city without first having obtained a business license, or special event vendor license as defined below in 5.02.20 (A), therefore as provided in this chapter. The business license provided for in this chapter shall be posted in a conspicuous location at the place of the business. Such business license is nontransferable. (Ord. 820 § 3, 2004). A. A vendor who is attending an event inside Yelm city limits on a limited basis, example farmers market or - - Formatted: Indent: Left: 0.25' seasonal vendor event, may apply for a special event vendor license as long as the following conditions are met. The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.02 BUSINESS LICENSES GENERALLY Page 4/82 1. Their Bross revenue within Yelm city limits will not exceed $2,000.00 within a - - Formatted: Indent: Left: 1.5" calendar year. 2. Their Bross revenue within the state of Washington will not exceed $12,000.00 within a calendar year. The vendor may apply for a weekend license which allows for sales on a Friday through Sunday basis, or a seasonal pass which includes the months of May through October of that calendar year. The fee for each license will be at the current rate posted in the City of Yelm fee schedule. Licenses will need to be applied for before each event and posted during the event run-time. A special event vendor license will exempt the vendor from the required Yelm Business license, but will not exempt them from filing quarterly B&O taxes to the City of Yelm. Special event vendor licenses can be applied for online or in person at Yelm City Hall. 5.02.030 Occupational permit. Enacted to regulate the practice of certain occupations that, by their nature, present a heightened public safety risk to the public. A. For -Hire Vehicle Driver/Operator. No person shall drive a for -hire vehicle, including a limousine, within the city without first obtaining a permit from the city. Owners, sole proprietors will also be required to obtain a city of Yelm business license. Employees hired as drivers must obtain the permit. B. Locksmith. It is unlawful for any person to act as a locksmith in the city without first obtaining an occupation permit pursuant to the provision of this title. (YMC 5.03.010.) C. Solicitor. It is unlawful for any person to act as a solicitor, within the meaning and application of this chapter, without first obtaining an occupational permit in the manner provided by this chapter. (Ord. 953 § 1, 2012; Ord. 820 § 3, 2004). 5.02.035 Home occupation permit. No person shall operate a business in their home within the city without first obtaining a permit from the city. The home occupation permit is in addition to the business license provided for in this chapter. (Ord. 1046 § 2, 2018; Ord 996 § 2, 2015; Ord. 953 § 1, 2012). 5.02.040 Application and renewal. Application for a business license shall be made through the Business Licensing Service of the Washington State Department of Revenue. Application for an occupational permit shall be made directly with the city of Yelm giving such information as is deemed necessary to enable the enforcement of this chapter. The occupational permit is in addition to the business license provided for in this chapter. Application for a home occupation permit shall be combined with the business license application submitted to the Business Licensing Service. (Ord. 1046 § 3, 2018; Ord. 953 § 1, 2012; Ord. 820 § 3, 2004). 5.02.050 License term or expiration. A. Licenses are issued on an annual basis but will be set to expire on a date established by the Business Licensing Service and must be renewed on or before that expiration date to continue in business in the city. B. The license term and respective fee amount may be prorated to synchronize the license expiration date with the expiration date established by the Business Licensing Service. (Ord. 1046 § 4, 2018; Ord. 820 § 3, 2004). 5.02.060 Fee. A. Initial. The business licensing fee for any business or activity required to be licensed is $35.00 for the first year of operation, or fraction thereof, or for the first year or fraction thereof under a new business license, whether issued for a new business or after a change in business activity requiring relicensing. The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Page 5/82 Chapter 5.02 BUSINESS LICENSES GENERALLY B. Renewals. The business licensing renewal fee for any business or activity required to be licensed shall be $25.00 for the second year of such business's activity, or fraction thereof, and a like amount for each subsequent year or fraction thereof during the continued operation of such business. C. Occupational permit fee: $70.00 (permit $25.00, background check fee $35.00 and fingerprinting $10.00 fee paid to the city). Applicants must submit driver's abstract at their expense. D. In addition to the city license fees, applications submitted through the Business Licensing Service must include the total fees due for all other licenses requested, as well as the application -handling fee authorized by RCW 19.02.075. E. In addition to the city license fees, renewals submitted through the Business Licensing Service must include the total fees due for all other licenses being renewed, as well as the renewal -handling fee authorized by RCW 19.02.075. Renewals submitted through the Business Licensing Service after the license expiration date will be assessed a late renewal penalty authorized by RCW 19.02.085 in addition to all other fees due. (Ord. 1046 § 5, 2018; Ord. 953 § 1, 2012; Ord. 820 § 3, 2004). 5.02.070 Exception —Applicability of provisions. Some or all of the requirements of this chapter shall not be applicable as described below: A. Nonprofit organizations as recognized by the federal government (i.e., Internal Revenue Code Section 501(c)) are exempted from the city business license fee. B. The sales of daily newspapers, whether subscriptions are taken or not, or the dissemination of news and information, are exempted from all requirements of this chapter. C. The occupational permit fee for a for -hire or limousine license shall be waived upon showing that the applicant has procured an occupational permit for the time frame in question, with full fee paid, and background check made, from one of the cities listed in YMC 5.03.070. D. For purposes of the license required by this chapter, any person or business whose annual value of products, gross proceeds of sales, or gross income of the business in the city is equal to or less than $2,000 (or higher threshold as determined by city), and who does not maintain a place of business within the city, shall submit a business license registration to the director or designee. The threshold does not apply to regulatory license requirements or activities that require a specialized permit. (Ord. 1046 § 6, 2018; Ord. 953 § 1, 2012; Ord. 820 § 3, 2004). 5.02.075 Exemptions All licensing requirements of this chapter are not applicable to the following organizations or persons listed below: A. Nonprofit organizations, clubs or corporations, who benefit fraternal orders, religious organizations, and - - Formatted: Indent: Left: 0.25' youth organizations, who collect funds on a direct fund-raising basis. A-. B. Minor run businesses, either individual or partnerships, looking to work in the community doing yard work, babysitting, newspaper delivery, car washing or similar types of business. 5.02.080 Violation —Penalty. Any person, firm or corporation violating or failing to comply with any provision of this chapter shall be deemed guilty of a misdemeanor, as prescribed in Chapter 1.12 YMC, General Penalty. (Ord. 820 § 3, 2004). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.03 OCCUPATIONAL PERMITS—FOR-HIRE DRIVER, LOCKSMITH, SOLICITOR Chapter 5.03 OCCUPATIONAL PERMITS — FOR -HIRE DRIVER, LOCKSMITH, SOLICITOR Sections: 5.03.010 Occupational — Permit — Required. 5.03.020 Definitions. 5.03.030 General — Requirements — Application — Procedure. 5.03.040 General occupational permit —Review of applicants. 5.03.045 General occupational permit —Background checks. 5.03.050 General issuance, fee and term of occupational permit. 5.03.060 General occupational permit —Revocation, suspension, or denial. 5.03.070 Reciprocity. 5.03.100 For -hire driver occupational permit — Additional requirements. 5.03.110 For -hire driver's occupational permit—Other violations. 5.03.120 For -hire vehicle rates to be filed and posted. 5.03.130 For -hire vehicle passenger complaints. 5.03.200 Solicitor occupational permit —Additional requirements. 5.03.210 Occupational permit to be carried. 5.03.220 Exemptions. 5.03.300 Violations —Misdemeanor — Gross misdemeanor — Civil infraction. Page 6/82 5.03.010 Occupational — Permit — Required. This chapter is enacted to regulate the practice of certain occupations that, by their nature, present a heightened public safety risk to the public. The occupational permits required by this chapter are in addition to the business license that may be required under Chapter 5.02 YMC. A. For -Hire Vehicle Driver/Operator. It is unlawful for any person to drive a for -hire vehicle and pick up any passenger within the city without first obtaining an occupational permit therefor in the manner provided by this chapter. B. Locksmith. It is unlawful for any person to act as a locksmith in the city without first obtaining an occupational permit pursuant to the provisions of this chapter. C. Solicitor. It is unlawful for any person to act as a solicitor, within the meaning and application of this chapter, without first obtaining an occupational permit in the manner provided by this chapter. (Ord. 1046 § 7, 2018; Ord. 953 § 3, 2012). 5.03.020 Definitions. For purposes of this chapter, the terms set forth below shall have the following meanings: A. "Chief of police" means the city of Yelm chief of police. B. "City" means the city of Yelm. C. `Department" or "police department" means the Yelm police department. D. `Driver" or "operator" means the person physically engaged in driving a for -hire vehicle, whether or not said person is the owner of or has any financial interest in said vehicle. E. "For -hire vehicle" includes all vehicles used for the transportation of passengers for compensation, except chartered and scheduled buses, vehicles not for hire by the general public (such as vans operated by hotels, employers, churches, schools and retirement facilities) and ride share vehicles, and transportation network company vehicles as defined and regulated in Chapter 5.18 YMC. The term refers primarily to taxicabs and limousines. The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.03 OCCUPATIONAL PERMITS—FOR-HIRE DRIVER, LOCKSMITH, SOLICITOR Page 7/82 F. "Limousine" means a chauffeur -driven, unmetered, unmarked luxury motor vehicle pre -arranged for transportation meeting the definition in RCW 46.04.274. Limousines differ from taxis in that they are for the exclusive use of the person(s) paying the pre -arranged fare, are unmetered, unmarked, and are not available for spontaneous hire. G. "Locksmith" means any person who, for hire, is engaged in the installation, removal, adjustment or repair of any locking or security device of any type used for doors, safes, windows or other similar purpose, and performs such service on a customer's premises. H. "New application" means an application submitted by a person who did not possess a permit for the same occupation issued by the city in the immediate prior year. L "Person" means any natural person of either sex, firms, corporations, partnerships and associations either acting by themselves or by servant, agent or employee. The singular shall include the plural and the masculine pronoun shall include the feminine and neuter. J. "Renewal application" means an application submitted by a person who possessed a permit for the same occupation issued by the city in the immediate prior year. K. "Solicitor" within the meaning of this chapter is any person who, either as a principal or agent, goes from door to door, or from place to place and enters upon any private property within the city and thereon engages in any of the following activities: 1. Sells, takes orders for, or offers to sell or take orders for, any goods, wares or merchandise whether or not collecting in advance for such goods, wares or merchandise; and/or 2. Sells, takes orders for, or offers to sell or take orders for services, whether or not collecting in advance for the performance of such services; and/or 3. Sells, takes orders for, or offers to sell or take orders for the making, manufacturing, or repairing of any article or thing whatsoever, whether or not collecting in advance for the performance of such services; and/or 4. Seeks contributions or donations. L. "Taxicab," "taxi" or "cab" means a vehicle used for the transportation of passengers for hire, where the route traveled, destination and number of passengers is controlled by the customer(s) and the fare is based on an amount recorded and indicated on a taximeter, or on a special fare rate or contracted agreement. M. "Taximeter" means any instrument or device by which the charge for hire of a passenger -carrying vehicle is measured or calculated either for the distance traveled by such vehicle or for waiting time, or for both, and upon which such calculated charges are indicated by means of figures. (Ord. 1013 § 1, 2016; Ord. 953 § 3, 2012). 5.03.030 General—Requirements—Application—Procedure. The following are the basic general requirements for all occupational permits required under this chapter. The individual permits may have additional requirements. A. Applications for an occupational permit shall be made to the city police department on forms provided by the city. The applicant shall attest to the truthfulness of the application, and shall complete the application in full, as directed. B. The required application information includes, but is not limited to, the following 1. The full legal name of the person applying for the occupational permit; 2. Any other name(s) or alias(es) used by the applicant; 3. The applicant's current legal residence address (no post office box); The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.03 OCCUPATIONAL PERMITS—FOR-HIRE DRIVER, LOCKSMITH, SOLICITOR Page 8/82 4. The applicant's current mailing address, if different from the legal residence address (post office box is acceptable); 5. The applicant's prior legal residences for the past five years (no post office box); 6. The applicant's employment history for the past five years; 7. The applicant's business information (the licensed business for which the applicant will be engaging in the permitted occupation); 8. The applicant's social security number; 9. The applicant's place and date of birth; 10. The applicant's physical description; 11. Signature of applicant. C. Applicants must, at the time of application, submit the following documents and materials: 1. A completed and signed application form; 2. A copy of a valid driver's license or other government -issued photo identification; 3. If not a U.S. citizen, proof of authority to legally work in the U.S.; 4. Payment in full of all permit fees; 5. For renewal applications, a copy of the occupational permit issued for the prior year; 6. Other application documents as required in this chapter. D. By affixing his/her signature to the permit application form, each applicant shall swear, under penalty of perjury, that the information contained in the application is true, complete and correct to the best of the applicant's knowledge, and shall grant permission for the police department to use reasonable means to verify the information contained in the application. (Ord. 953 § 3, 2012). 5.03.040 General occupational permit —Review of applicants. A. The chief of police (or designee) shall cause all applications for permits to be reviewed. The purpose of this review shall be as follows: 1. To determine the genuineness of all credentials and documents presented by the applicant; and 2. To determine if the applicant meets the fitness requirements set forth in this section and, if applicable, the requirements set forth in YMC 5.03.100, For -hire driver occupational permit—Additional requirements. B. The police department shall endeavor to complete its review within 10 working days after receipt of completed applications. C. The presence of any outstanding warrant for the applicant, regardless of jurisdiction or severity of offense, is cause for denial of an occupational permit under this section. D. Prior conviction of a felony may be considered, along with other factors, in the determining whether an occupational permit should be issued. However, conviction of a felony shall not be the sole reason for denying a permit unless such conviction was within the past 10 years and directly relates to the specific occupation, trade, vocation, or business for which the application is made. E. Prior revocation of an occupational permit may be cause for denial of an occupational permit under this chapter. (Ord. 953 § 3, 2012). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Page 9/82 Chapter 5.03 OCCUPATIONAL PERMITS—FOR-HIRE DRIVER, LOCKSMITH, SOLICITOR 5.03.045 General occupational permit—Background checks. A. All applicants for a permit under this chapter must consent to be fingerprinted for a criminal background check. Pursuant to RCW 35.21.920, the chief of police (or designee) shall cause to have performed a state and nationwide background check of each applicant at the time of initial application and every third year thereafter, provided the applicant maintains his/her occupational permit continuously during that time. B. The applicant shall be fingerprinted by the police department, which will forward the fingerprints to the Washington State Patrol (WSP) for processing. WSP will conduct a state background check and forward the fingerprints to the Federal Bureau of Investigation (FBI) for a nationwide background check. C. The application fees for permits shall include the current charges for both state and national background checks and a charge for fingerprinting service. Background check and fingerprinting fees are non-refundable. D. Upon receipt of the fingerprints and the appropriate fees from the police department, the WSP, pursuant to RCW 35.21.920, will compare the applicant's fingerprints against its criminal database and submit the fingerprints to the FBI for a comparison with nationwide records. WSP will deliver the results of the state and national background checks to the chief of police (or designee) for use in determining the fitness of permit applicants, as specified in this chapter. E. In those permit years in which state and nationwide background checks are not required, applicants shall certify as part of their renewal applications, under penalty of perjury, that they have no conditions or offenses which would disqualify or potentially disqualify them from holding a permit under this section. F. The city reserves the right to cause to have conducted, at its own expense, at will, random spot checks of the backgrounds of permit holders at any time. Applicants are required to consent to such state and nationwide background checks, including the initial and any subsequent at will, random spot checks, as a condition of their application. G. Applicants may request and receive a copy of the criminal history record information used by the city to determine fitness for a permit under this section, provided such request is made at the time of application. Criminal history record information that is used by the city to determine fitness for permits is not retained after the decision has been made to issue or deny a permit. H. The city shall not be responsible for correcting errors or otherwise amending criminal history record data it obtains from the Washington State Patrol or the Federal Bureau of Investigation for the purpose of making permit fitness decisions. Applicants who seek to amend or correct a criminal history record must contact the Washington State Patrol for a Washington State record or the Federal Bureau of Investigation for records from other jurisdictions maintained in its file. (Ord. 953 § 3, 2012). 5.03.050 General issuance, fee and term of occupational permit. A. The city shall issue an occupational permit to the applicant on confirmation that all fitness requirements have been satisfied and the required fees paid. B. Occupational permits issued under this chapter are valid for the calendar year of issue only and may be renewed in consecutive one-year increments. C. The city council shall set the fee for occupational permits under this chapter. The fee shall be based on the cost of administering the permit process; the cost of obtaining criminal history and other background data; and the cost of providing fingerprinting service. D. If an applicant does not qualify for an occupational permit, the city shall promptly notify the applicant of the denial and refund the pre -paid permit fee. Background check and fingerprinting fees are not refundable. E. Occupational permit cards shall include a color photo provided by the applicant of the size specified by the city and a location for renewal stickers. New permit cards shall be issued to renewal applicants every three years. F. Occupational permits are non -transferable. The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Page 10/82 Chapter 5.03 OCCUPATIONAL PERMITS—FOR-HIRE DRIVER, LOCKSMITH, SOLICITOR G. Fees are for the calendar year of issue and are not prorated. H. Permit holders may renew permits for the following year any time after October 1st of each year. L All occupational permits issued or renewed under this chapter prior to October 1st expire at midnight on December 31st of the calendar year of issue. Permits issued or renewed after October 1st are valid from the date of issue through December 31st of the following calendar year. J. Renewal is the responsibility of the holder of a permit. K. A new application is required if renewal of a current permit is not completed within the following calendar year. L. A new application is required if an applicant's prior year permit was suspended or revoked. (Ord. 953 § 3, 2012). 5.03.060 General occupational permit —Revocation, suspension, or denial. A. An occupational permit issued hereunder may be revoked, suspended or denied by the chief of police for any of the following reasons: 1. Failure to meet or maintain any of the requirements or qualifications set forth in this chapter for obtaining an occupational permit 2. Falsification of any record, document or information required to be kept or submitted to the city by this chapter. 3. Repeated or aggravated violations of YMC 5.03.110, For -hire driver's occupational permit—Other violations; 5.03.130, For -hire vehicle passenger complaints; or 5.03.210, Occupational permit to be carried. 4. Violation of YMC 5.03.120, Filing and posting rates B. Prior to any revocation, suspension or denial of an occupational permit, the city shall inform the applicant of his right to a hearing thereon. Such hearing, if requested, shall be conducted before the city prior to the implementation of any revocation, suspension or denial. (Ord. 953 § 3, 2012). 5.03.070 Reciprocity. The city of Yelm honors for -hire driver, locksmith and solicitor permits issued by the cities of Olympia, Lacey and Tumwater as long as their ordinances regarding occupational permits remain substantially the same as Yelm's. A person holding a valid occupational permit from any of the four jurisdictions is authorized to conduct the permitted business within the city in exactly the same manner and subject to the same rules and regulations as a person holding a permit from the city itself. (Ord. 953 § 3, 2012). 5.03.100 For -hire driver occupational permit—Additional requirements. All applicants must meet the following further requirements: A. Have no physical or mental infirmity which jeopardizes the ability to operate a for -hire vehicle; B. Be at least 21 years of age; C. Have a valid Washington driver's license that permits operation of a for -hire vehicle and be continuously licensed as a driver by the state of Washington and/or another state for at least the two years immediately prior to the date of application for an occupational permit; D. Not have been convicted of operating a motor vehicle while under the influence of intoxicating liquor or drugs or of being in actual physical control of a motor vehicle while under the influence of intoxicating liquor or drugs, or of reckless driving or negligent driving, or of vehicular homicide or vehicular assault, within five years preceding the date of application for an occupational permit; E. Not have been convicted of three or more moving violations during any 12 -month period during the five years preceding the date of the application for an occupational permit; The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Page 11/82 Chapter 5.03 OCCUPATIONAL PERMITS—FOR-HIRE DRIVER, LOCKSMITH, SOLICITOR F. Not be a person who is required to register as a sex offender in any state. (Ord. 953 § 3, 2012). 5.03.110 For -hire driver's occupational permit—Other violations. In addition to the other provisions of this chapter, it is a violation for anyone holding a for -hire occupational permit A. Permit any person to alight from a for -hire vehicle while it is in motion; B. Operate or be in physical control of any vehicle while under the influence of intoxicating liquors or drugs; C. Allow passenger consumption of illegal drugs in any for -hire vehicle, or allow consumption of intoxicating alcohol in any for -hire vehicle, except a limousine (RCW 46.61.519); D. Willfully carry any passenger to a destination by a route that is not the most direct route, unless a customer specifically authorizes a deviation or alternate route; E. Pick up additional passengers in a for -hire vehicle without the express consent of the original passenger; F. Activate a taximeter when a for -hire vehicle is not employed or activate any equipment which indicates that the for -hire vehicle is carrying a passenger when it is not. (Ord. 953 § 3, 2012). 5.03.120 For -hire vehicle rates to be filed and posted. Upon receipt of a vehicle for -hire license, the licensee shall immediately file with the city a schedule of for -hire vehicle rates charged to the public. This schedule shall include rates for the following: A. Minimum charge; B. Rate per mile or fraction thereof above the minimum; C. Charges for each additional passenger above one; D. Charge for vehicle waiting time; E. Additional charge for baggage or suitcases; F. Any separate rate for service between the hours of midnight to 6:00 a.m. The rate schedule shall be on file with the city for inspection by the public during normal city business hours. In addition, each for -hire permittee hereunder, except limousine operators, shall conspicuously display in the interior of the vehicle the rates of fare as required to be filed above. This posting must be located in the passenger compartment in a typewritten notice so as to be easily read by a passenger. When the permittee changes rates, in total or in part, the permittee shall file a schedule of new rates with the city at least 10 days before said new rates become effective. Likewise, the new rates shall be posted within the interior of the vehicle prior to the effective date of the new rates. The permittee shall charge only those rates set forth in the schedule of rates required under this section. (Ord. 953 § 3, 2012). 5.03.130 For -hire vehicle passenger complaints. Upon receipt of a passenger complaint, the city shall evaluate the same and, if deemed appropriate, send written notice to the licensee, either personally, or by mail with a certificate of mailing attached. The notice shall specify the vehicle license number, the nature of the complaint received and the date upon which the complaint was conveyed. If the complaint alleges a vehicle defect, the notice will require that the permittee or his agent present the vehicle for inspection to the chief of police (or designee) within five days of receipt of the notice or be subject to permit revocation proceedings under this chapter. (Ord. 953 § 3, 2012). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.03 OCCUPATIONAL PERMITS—FOR-HIRE DRIVER, LOCKSMITH, SOLICITOR Page 12/82 5.03.200 Solicitor occupational permit —Additional requirements. In addition to the information required in YMC 5.03.030, the following application information is required: A. The nature of the goods, wares, merchandise, repair, manufacturing or services to be offered by the solicitor, or the purpose for which contributions or donations will be sought. B. A description of any vehicle(s) used in the conduct of solicitation. C. The applicant for such permit, if any scales, weights or measures are used in selling of goods, wares, merchandise or services, shall present and file with the application a certificate from the state Department of Weights and Measures showing that all scales, weights or measures to be used by the applicant in the licensed activity have been tested and found accurate and correct immediately prior to the filing of the application. (Ord. 953 § 3, 2012). 5.03.210 Occupational permit to be carried. Such occupational permit shall be exhibited at all times in plain view by each solicitor for whom issued, when soliciting or canvassing in the city, and shall be provided for examination by any such solicitor wherever he or she shall be requested to do so by any police officer or any person solicited. (Ord. 953 § 3, 2012). 5.03.220 Exemptions. A. The following persons are exempt from obtaining a solicitor's permit: 1. Persons engaged in solicitor activities who contact customers via appointments set in advance at the request of the customer; 2. Persons engaged in fund-raising for bona fide school, church, political or non-profit activities, where no compensation is provided to the persons doing the solicitation; 3. Youth under the age of 18 seeking lawn, child care or other occasional part-time work; 4. Persons and/or entities registered pursuant to Chapter 19.09 RCW as charitable organizations, independent fund-raisers, or nonprofit fund-raisers; provided, that such persons or entities, in order to qualify for this exemption, must have on file with the city clerk a current copy of their state registration under Chapter 19.09 RCW, or be soliciting or canvassing for or on behalf of an organization that is so registered. (Ord. 953 § 3, 2012). 5.03.300 Violations — Misdemeanor — Gross misdemeanor — Civil infraction. A. Any person, firm, or corporation who knowingly violates or fails to comply with any term or provision of this chapter shall be deemed to have committed a misdemeanor, and if found guilty, shall be subject to a fine not to exceed $1,000, and/or to imprisonment not to exceed 90 days or to both such fine and imprisonment. Each day shall be a separate offense. In the event of a continuing violation or failure to comply, the second and subsequent days shall constitute a gross misdemeanor punishable by a fine not to exceed $5,000 and/or imprisonment not to exceed 365 days or both such time and imprisonment. Continuing violation shall mean the same type of violation which is committed within a year of the initial violation. B. As an additional concurrent penalty, it shall be a civil infraction for a person, firm, or corporation to violate or fail to comply with any term or provision of this chapter. Each day shall be a separate infraction. A person, firm, or corporation found to have committed a civil infraction shall be assessed a monetary penalty as follows: 1. First offense: Class 3 ($50.00), not including statutory assessments. 2. Second offense arising out of the same facts as the first offense: Class 2 ($125.00), not including statutory assessments. 3. Third offense arising out of the same facts as the first offense: Class 1 ($250.00), not including statutory assessments. (Ord. 953 § 3, 2012). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Page 13/82 Chapter 5.04 ADMINISTRATIVE PROVISIONS FOR BUSINESS AND OCCUPATION TAXES Chapter 5.04 ADMINISTRATIVE PROVISIONS FOR BUSINESS AND OCCUPATION TAXES Sections: 5.04.010 Purpose. 5.04.015 Applications of chapter stated. 5.04.020 Definitions. 5.04.021 Definitions —References to Chapter 82.32 RCW. 5.04.025 Registration/license requirements. 5.04.030 Repealed. 5.04.040 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. 5.04.050 Payment methods — Mailing returns or remittances — Time extension — Deposits — Recording payments —Payment must accompany return —NSF checks. 5.04.060 Records to be preserved — Examination — Estoppel to question assessment. 5.04.070 Accounting methods. 5.04.080 Public works contracts — Payment of fee and tax before final payment for work. 5.04.090 Underpayment of tax, interest, or penalty — Interest. 5.04.095 Time in which assessment may be made. 5.04.100 Overpayment of tax, penalty, or interest— Credit or refund — Interest rate — Statute of limitations. 5.04.110 Late payment—Disregard of written instructions — Evasion —Penalties. 5.04.120 Cancellation of penalties. 5.04.130 Taxpayer quitting business — Liability of successor. 5.04.140 Administrative appeal. 5.04.145 Judicial review of administrative appeal decision. 5.04.150 Judicial review of director's determination. 5.04.160 Director to make rules. 5.04.170 Ancillary allocation authority of director. 5.04.180 Mailing of notices. 5.04.190 Tax declared additional. 5.04.200 Public disclosure—Confidentiality—Information sharing. 5.04.210 Tax constitutes debt. 5.04.220 Unlawful actions — Violation —Penalties. 5.04.230 Suspension or revocation of business registration (license). 5.04.240 Closing agreement provisions. 5.04.250 Charge-off of uncollectible taxes. 5.04.010 Purpose. The purpose of this chapter is to provide consistency in administration of all locally collected taxes. (Ord. 820 § 3, 2004). 5.04.015 Applications of chapter stated. The provisions of this chapter shall apply with respect to the taxes imposed under Chapter 3.40 YMC, Gambling Tax, Chapter 3.42 YMC, Utility Tax, and Chapter 5.06 YMC, Business and Occupation Tax, and under other titles, chapters, and sections in such manner and to such extent as indicated in each such title, chapter or section. (Ord. 826 § 1, 2005; Ord. 820 § 3, 2004). 5.04.020 Definitions. For purposes of this chapter the definitions contained in Chapter 5.06 YMC, Business and Occupation Tax, 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. A. "Reporting period" means The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Page 14/82 Chapter 5.04 ADMINISTRATIVE PROVISIONS FOR BUSINESS AND OCCUPATION TAXES 1. A one-month period beginning the first day of each calendar month (monthly); or 2. A three-month period beginning the first day of January, April, July or October of each year (quarterly); or 3. A 12 -month period beginning the first day of January of each year (annual). B. "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. C. "Successor" means any person to whom a taxpayer quitting, selling out, exchanging, or disposing of a business 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, merchandise, 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 person is a surety or guarantor. D. "Tax year," "taxable year" means the calendar year. (Ord. 820 § 3, 2004) 5.04.021 Definitions —References to Chapter 82.32 RCW. Where provisions of Chapter 82.32 RCW are incorporated in this title, `Department" as used in the RCW shall refer to the "director" as defined in YMC 5.06.030 and `warrant" as used in the RCW shall mean "citation or criminal complaint." (Ord. 889, 2008). 5.04.025 Registration /license requirements. Application for a business license shall be made with the city of Yelm, through the Business Licensing Service, as provided for in Chapter 5.02 YMC, giving such information as is deemed reasonably necessary to enable the enforcement of this chapter. (Ord. 1046 § 8, 2018; Ord. 820 § 3, 2004). 5.04.030 Registration /license certificates. Repealed by Ord. 1046. (Ord. 820 § 3, 2004). 5.04.040 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. A. Other than any annual license fee or registration fee assessed under this chapter, the tax imposed by this chapter shall be due and payable in quarterly installments. 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 month following the end of the assigned reporting period covered by the return. B. 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 taxpayer. The individual signing the return shall swear or affirm that the information in the return is complete and true. C. Tax returns must be filed online using the "City of Yelm B & O Tax Reporting Form". All tax returns must be filed by the due date whether or not any tax is owed. The City of Yelm may waive the electronic filing requirement for any taxpayer who requests such waiver. Waivers need to be requested, to the City of Yelm, in writing before the completion of the reporting quarter. All approved waivers will need to be re-applied for annually. —axd . etufn ea D. For purposes of the tax imposed by Chapter 5.06 YMC, any person whose value of products, gross proceeds of sales or gross income of the business, subject to tax after all allowable deductions, is equal to or less than $5,000 in the current quarter, shall file a return, declare no tax due on their return, and submit the return to the director. The gross receipts shall be entered on the tax return even though no tax may be due. E. A taxpayer that commences to engage in business activity shall file a return and pay the tax or fee for the portion of the reporting period during which the taxpayer is engaged in business activity. F. 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, The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Page 15/82 Chapter 5.04 ADMINISTRATIVE PROVISIONS FOR BUSINESS AND OCCUPATION TAXES 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 holiday. G. 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 correct 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. 820 § 3, 2004). 5.04.050 Payment methods —Mailing returns or remittances —Time extension —Deposits —Recording payments —Payment mast accompany return —NSF checks. A. 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 electronic payment if such wire transfer or electronic payment is authorized by the director. If payment so received is not paid by the bank on which it is drawn, the taxpayer, by whom such payment is tendered, 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. B. A return or remittance that 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 containing it. The director may allow electronic filing of returns or remittances from any taxpayer. A return or remittance which is transmitted to the city electronically shall be deemed filed or received according to procedures set forth by the director. C. If a written request is received prior to the due date, the director, for good cause, may grant, in writing, additional time within which to make and file returns. D. The director shall keep full and accurate records of all funds received or refunded. The director shall apply payments first against all penalties and interest owing, and then upon the tax, without regard to any direction of the taxpayer. E. For any return not accompanied by a remittance of the tax shown to be due thereon, the taxpayer shall be deemed to have failed or refused to file a return and shall be subject to the penalties and interest provided in this chapter. F. Any payment made that is returned for lack of sufficient funds or for any other reason will not be considered received until payment by certified check, money order, or cash of the original amount due, plus a "nonsuffrcient funds" (NSF) charge of ern 0000 is received by the director. Any license issued upon payment with an NSF check will be considered void, and shall be returned to the director. No license shall be reissued until payment (including the 424 -00 -NSF fee) is received. Current NSF fee amounts will be posted in the fee schedule. G. The director is aff4wf e4,-4+' not required to nor is it standard practice for the City of Yelm, to mail tax return forms to taxpayers, but failure of the taxpayer to receive any such forms shall not excuse the taxpayer from filing returns and making payments of the taxes or fees, when and as due under this chapter. (Ord. 820 § 3, 2004). 5.04.060 Records to be preserved — Examination — Estoppel to question assessment. Every person liable for any fee or tax imposed by this chapter shall keep and preserve for a period of five years after filing a tax return, such records as may be necessary to determine the amount of any fee or tax for which the person may be liable; which records shall include copies of all federal income tax and state tax returns and reports made by the person. All books, records, papers, invoices, vendor lists, inventories, stocks of merchandise, and other data including federal income tax and state tax returns and reports made by the person. All books, records, papers, invoices, vendor lists, inventories, stocks of merchandise, and other data including federal income tax and state tax returns and reports shall be open for examination at any time by the director or a duly authorized agent. Every person's business premises shall be open for inspection or examination by the director or a duly authorized agent. A. If a person does not keep the necessary books and records within the city, it shall be sufficient if such person 1. Produces within the city such books and records as may be required by the director; or The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.04 ADMINISTRATIVE PROVISIONS FOR BUSINESS AND OCCUPATION TAXES Page 16/82 2. Bears the cost of examination by the director's agent at the place where such books and records are kept; provided, that the person electing to bear such cost shall pay in advance to the director the estimated amount thereof including round-trip fare, lodging, meals and incidental expenses, subject to adjustment upon completion of the examination. B. Any person who fails, or refuses the director or the director's agent's request, to provide or make available records, or to allow inspection or examination of the business premises, shall be forever barred from questioning in any court action, the correctness of any assessment of taxes made by the city for any period for which such records have not been provided, made available or kept and preserved, or in respect of which inspection or examination of the business premises has been denied. The director is authorized to determine the amount of the tax or fees payable by obtaining facts and information upon which to base the estimate of the tax or fees due. Such fee or tax assessment shall be deemed prima facie correct and shall be the amount of tax owing the city by the taxpayer. The director shall notify the taxpayer by mail 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. 820 § 3, 2004). 5.04.070 Accounting methods. A. A taxpayer may file tax returns in each reporting period with amounts based upon cash receipts only if the taxpayer's books of account are kept on a cash receipts basis. A taxpayer that does not regularly keep books of account on a cash receipts basis must file returns with amounts based on the accrual method. B. The taxes imposed and the returns required hereunder shall be upon a calendar year basis. (Ord. 820 § 3, 2004). 5.04.080 Public works contracts —Payment of fee and tax before final payment for work. The director may, before issuing any final payment to any person performing any public work contract for the city, require such person to pay in full all license fees or taxes due under this title from such person on account of such contract or otherwise, and may require such taxpayer to file with the director a verified list of all subcontractors supplying labor and/or materials to the person in connection with said public work. (Ord. 820 § 3, 2004). 5.04.090 Underpayment of tax, interest, or penalty — Interest. A. If upon examination of any returns, or from other information obtained by the director, it appears that a tax or penalty less than that properly due has been paid, the director shall assess the additional amount found to be due and shall add thereto interest on the tax only. The director shall notify the person by mail of the additional amount, which shall become due and shall be paid within 30 days from the date of the notices, or within such time as the director may provide in writing. B. Penalty or Interest Due. 1. Penalties imposed for taxes due prior to the effective date of the ordinance codified in this chapter shall be the higher of: a. Ten percent of the tax due or minimum $5.00 penalty if one to 40 days delinquent; b. Fifteen percent of the tax due or minimum $10.00 penalty if 41 to 70 days delinquent; c. Twenty percent of the tax due or minimum $15.00 for 71 days or more delinquent. 2. For tax periods after December 31, 2004, the director shall compute interest in accordance with RCW 82.32.050 as it now exists or as it may be amended. 3. Provisions of RCW 82.32.050 existing at the effective date of the ordinance codified in this section shall apply. (Ord. 889, 2008; Ord. 820 § 3, 2004). 5.04.095 Time in which assessment may be made. The director shall not assess, or correct an assessment for, additional taxes, penalties, or interest due more than four years after the close of the calendar year in which they were incurred, except that the director may issue an assessment: The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.04 ADMINISTRATIVE PROVISIONS FOR BUSINESS AND OCCUPATION TAXES Page 17/82 A. Against a person who is not currently registered or licensed or has not filed a tax return as required by this chapter for taxes due within the period commencing 10 years prior to the close of the calendar year in which the person was contacted in writing by the director; B. Against a person that has committed fraud or who misrepresented a material fact; or C. Against a person that has executed a written waiver of such limitations. (Ord. 820 § 3, 2004). 5.04.100 Overpayment of tax, penalty, or interest — Credit or refund — Interest rate — Statute of limitations. A. If, upon receipt of an application for a refund, or during an audit or examination of the taxpayer's records and tax returns, the director determines that the amount of tax, penalty, or interest paid is in excess of that property due, the excess amount shall be credited to the taxpayer's account or shall be refunded to the taxpayer. Except as provided in subsection B of this section, no refund or credit shall be made for taxes, penalties, or interest paid more than four years prior to the beginning of the calendar year in which the refund application is made or examination of records is completed. B. The execution of a written waiver shall extend the time for applying for, or making a refund or credit of any taxes paid during, or attributable to, the years covered by the waiver if, prior to the expiration of the waiver period, an application for refund of such taxes is made by the taxpayer or the director discovers that a refund or credit is due. C. Refunds shall be made by means of vouchers approved by the director and by the issuance of a city check or warrants drawn upon and payable from such funds as the city may provide. D. Any final judgment for which a recovery is granted by any court of competent jurisdiction for tax, penalties, interest, or costs paid by any person shall be paid in the same manner, as provided in subsection C of this section, upon the filing of a certified copy of the order or judgment of the court with the director. E. No interest shall be applied to refunds issued for periods prior to the effective date of the ordinance codified in this chapter. F. For tax periods after December 31, 2004, the director shall compute interest on refunds or credits of amounts paid or other recovery allowed a taxpayer in accordance with RCW 82.32.060 as it now exists or as it may be amended. G. The provisions of RCW 82.32.050 existing at the effective date of the ordinance codified in this section shall apply. (Ord. 889, 2008; Ord. 820 § 3, 2004). 5.04.110 Late payment — Disregard of written instructions — Evasion —Penalties. A. If payment of any tax due on a return to be filed by a taxpayer is not received by the director by the due date, the director shall add a penalty in accordance with RCW 82.32.090(1), as it now exists or as it may be amended. B. If the director determines that any tax has been substantially underpaid as defined in RCW 82.32.090(2), there shall be added a penalty in accordance with RCW 82.32.090(2), as it now exists or as it may be amended. C. If a citation or criminal complaint is issued by the director for the collection of taxes, fees, assessments, interest or penalties, there shall be added thereto a penalty in accordance with RCW 82.32.090(3), as it now exists or as it may be amended. D. If the director finds that a person has engaged in any business or performed any act upon which a tax is imposed under this title and that person has not obtained from the director a license as required, the director shall impose a penalty in accordance with RCW 82.32.090(5), as it now exists or as it may be amended. No penalty shall be imposed under this subsection D if the person who has engaged in business without a license obtains a license prior to being notified by the director of the need to be licensed. E. If the director determines that all or any part of a deficiency resulted from the taxpayer's failure to follow specific written tax reporting instructions, there shall be assessed a penalty in accordance with RCW 82.32.090(5), as it now exists or as it may be amended. The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.04 ADMINISTRATIVE PROVISIONS FOR BUSINESS AND OCCUPATION TAXES Page 18/82 1. Any specific written instructions may be given as part of a tax assessment, audit, determination or closing agreement; provided, that such specific written instructions shall apply only to the taxpayer addressed or referenced on such documents. F. If the director finds that all or any part of the deficiency resulted from an intent to evade the tax payable, the director shall assess a penalty in accordance with RCW 82.32.090(6), as it now exists or as it may be amended. G. The penalties imposed under subsections (A) through (E) of this section can each be imposed on the same tax found to be due. This subsection does not prohibit or restrict the application of other penalties authorized by law. H. The director shall not impose both the evasion penalty and the penalty for disregarding specific written instruction on the same tax found to be due. I. For the purposes of this section, `return" means any document a person is required by the city of Yelm 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. J. If incorporation into the city of Yelm Municipal Code of future changes to RCW 82.32.090 is deemed invalid, then the provisions of RCW 82.32.090 existing at the time the ordinance codified in this section is effective shall apply. (Ord. 889, 2008; Ord. 820 § 3, 2004). 5.04.120 Cancellation of penalties. A. The director may cancel any penalties imposed under YMC 5.04.110(A) if the taxpayer shows that its failure to timely file or pay the tax was due to reasonable cause and not willful neglect. Willful neglect is presumed unless the taxpayer shows that it exercised ordinary business care and prudence in making arrangements to file the return and pay the tax but was, nevertheless, due to circumstances beyond the taxpayer's control, unable to file or pay by the due date. The director has no authority to cancel any other penalties or to cancel penalties for any other reason except as provided in subsection C of this section. B. A request for cancellation of penalties must be received by the director within 30 days after the date the department mails the notice that the penalties are due. The request must be in writing and contain competent proof of all pertinent facts supporting a reasonable cause determination. In all cases the burden of proving the facts rests upon the taxpayer. C. The director may cancel the penalties in YMC 5.04.110(A) one time if a person: 1. Is not currently licensed and filing returns; 2. Was unaware of its responsibility to file and pay tax; and 3. Obtained business licenses and filed past due tax returns within 30 days after being notified by the department The director shall not cancel any interest charged upon amounts due. (Ord. 820 § 3, 2004) 5.04.130 Taxpayer quitting business — Liability of successor. A. Whenever any taxpayer quits business, sells out, exchanges, or otherwise disposes of his business or his stock of goods, any tax payable hereunder shall become immediately due and payable. Such taxpayer shall, within 10 days thereafter, make a return and pay the tax due. B. Any person who becomes a successor shall become liable for the full amount of any tax owing. The successor shall withhold from the purchase price a sum sufficient to pay any tax due to the city from the taxpayer until such time as: 1. The taxpayer shall produce a receipt from the city showing payment in full of any tax due or a certificate that no tax is due; or The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.04 ADMINISTRATIVE PROVISIONS FOR BUSINESS AND OCCUPATION TAXES Page 19/82 2. More than six months has passed since the successor notified the director of the acquisition and the director has not issued and notified the successor of an assessment. C. Payment of the tax by the successor shall, to the extent thereof, be deemed a payment upon the purchase price. If such payment is greater in amount than the purchase price, the amount of the difference shall become a debt due such successor from the taxpayer. D. Notwithstanding the above, if a successor gives written notice to the director of the acquisition, and the department does not within six months of the date it received the notice issue an assessment against the taxpayer and mail a copy of that assessment to the successor, the successor shall not be liable for the tax. (Ord. 820 § 3, 2004). 5.04.140 Administrative appeal. Any person, except one who has failed to comply with YMC 5.04.060, aggrieved by the amount of the fee or tax determined by the director to be required under the provisions of this chapter may pay the amount due and appeal from such determination by filing a written notice of appeal with the hearing examiner within 30 days from the date written notice of such amount was mailed to the taxpayer. A $100.00 filing fee shall be submitted with the appeal, which filing fee is required to process the appeal. The hearing examiner shall, as soon as practical, fix a time and place for the hearing of such appeal, and shall cause a notice of the time and place for the hearing of such appeal, and shall cause a notice of the time and place thereof to be delivered or mailed to the parties. The hearing shall be conducted in accord with the provisions of applicable city ordinance. The decision of the hearing examiner shall indicate the correct amount of the fee or tax owing. (Ord. 820 § 3, 2004). 5.04.145 Judicial review of administrative appeal decision. The taxpayer or the city may obtain judicial review of the hearing examiner's administrative decision by applying for a writ of review with the Thurston County superior court within 30 days from the date of the hearing examiner's decision in accordance with the procedure set forth in Chapter 7.16 RCW, other applicable law, and court rules. The city shall have the same right of review from administrative decision as does a taxpayer. (Ord. 820 § 3, 2004). 5.04.150 Judicial review of director's determination. Any person, except one who has failed to comply with YMC 5.04.060, having paid any tax as required and feeling aggrieved by the amount of the tax assessed, and after first exhausting the right of administrative appeal set forth in this chapter, may seek judicial review in the Thurston County superior court within 21 days of the date of the decision of the hearing examiner. The taxpayer shall set forth the amount of the tax imposed upon the taxpayer that the taxpayer concedes to be the correct amount of tax and the reason why the tax imposed should be reduced or abated. The trial in the superior court shall be de novo in accordance with the laws of the state of Washington. The burden shall rest upon the taxpayer to prove that the tax paid by the taxpayer is incorrect, either in whole or in part, and to establish the correct amount of the tax. (Ord. 820 § 3, 2004). 5.04.160 Director to make rules. The director shall have the power, from time to time, to adopt, publish and enforce rules and regulations not inconsistent with this chapter or with law for the purpose of carrying out the provisions of this chapter and it shall be unlawful to violate or fail to comply with, any such rule or regulation. (Ord. 820 § 3, 2004). 5.04.170 Ancillary allocation authority of director. The director is authorized to enter into agreements with other Washington cities which impose an "eligible gross receipts tax": A. To conduct an audit or joint audit of a taxpayer by using an auditor employed by the city of Yelm, another city, or a contract auditor; provided, that such contract auditor's pay is not in any way based upon the amount of tax assessed; B. To allocate or apportion in a manner that fairly reflects the gross receipts earned from activities conducted within the respective cities the gross proceeds of sales, gross receipts, or gross income of the business, or taxes due from any person that is required to pay an eligible gross receipts tax to more than one Washington city; C. To apply the city's tax prospectively where a taxpayer has no office or place of business within the city and has paid tax on all gross income to another Washington city where the taxpayer is located; provided, that the other city The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.04 ADMINISTRATIVE PROVISIONS FOR BUSINESS AND OCCUPATION TAXES Page 20/82 maintains an eligible gross receipts tax, and the income was not derived from contracts with the city. (Ord. 820 § 3, 2004). 5.04.180 Mailing of notices. Any notice required by this chapter to be mailed to any taxpayer or licensee shall be sent by ordinary mail, addressed to the address of the taxpayer or licensee as shown by the records of the director. Failure of the taxpayer or licensee to receive any such mailed notice shall not release the taxpayer or licensee from any tax, fee, interest, or any penalties thereon, nor shall such failure operate to extend any time limit set by the provisions of this chapter. It is the responsibility of the taxpayer to inform the director in writing about a change in the taxpayer's address. (Ord. 820 § 3, 2004). 5.04.190 Tax declared additional. The license fee and tax herein levied shall be additional to any license fee or tax imposed or levied under any law or any other ordinance of the city of Yelm except as herein otherwise expressly provided. (Ord. 820 § 3, 2004). 5.04.200 Public disclosure — Confidentiality — Information sharing. For purposes of this section, unless a different meaning is clearly established by context, the following definitions apply: A. `Disclose" means to make known to any person in any manner B. "Tax information" means: 1. A taxpayer's identity; 2. The nature, source, or amount of the taxpayer's income, payments, receipts, deductions, exemption, credits, assets, liability, net worth, tax liability deficiencies, over assessments, or tax payments, whether taken from the taxpayer's books and records or any other source; 3. Whether the taxpayer's return was, is being, or will be examined or subject to other investigation or processing; or 4. Other data received by, recorded by, prepared by, or provided to the director with respect to a taxpayer Provided, that tax information shall not include data, material, or documents that do not disclose information related to a specific or identifiable taxpayer. C. Tax returns and information may be "public records" as that term is defined in RCW 42.17.020. The director shall not disclose tax information if disclosure would violate Chapter 42.17 RCW or another law prohibiting disclosure. D. Tax information may be disclosed to the following: 1. The mayor, city administrator, members of the city council, city attorney, director, or their authorized designees, for official purposes; 2. Any agency or officer of the United States of America, the state of Washington, or a tax department of any state, county, city or town; provided, that the agency or officer grants substantially similar privileges to the city; and further provided, that the agency or officer shall not further disclose the tax information except as authorized in this section; 3. The taxpayer to whom it pertains or to such person or persons as the taxpayer may designate in writing as the taxpayer's designee; except that tax information not received from the taxpayer shall not be so disclosed if the director determines that such disclosure would compromise any investigation or litigation by any federal, state, or local government agency in connection with the civil or criminal liability of the taxpayer or another person, or that such disclosure would identify a confidential information, or that for the reciprocal exchange of information with other government agencies which agreement requires confidentiality with respect to such information, unless such information is required to be disclosed to the taxpayer by the order of any court. The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Page 21/82 Chapter 5.04 ADMINISTRATIVE PROVISIONS FOR BUSINESS AND OCCUPATION TAXES E. Nothing in this section shall prevent the use of tax information by the director or any other agency in any civil or criminal action involving any license, tax, interest, or penalty. F. A person disclosing tax information to a person not entitled to receive that information under this section is guilty of a misdemeanor, and if the person violating this privacy requirement is an officer or employee of the city, such person may be required to forfeit their office or employment. (Ord. 820 § 3, 2004). 5.04.210 Tax constitutes debt. Any license fee or tax due and unpaid under this chapter, and all interest and penalties thereon, shall constitute a debt to the city of Yelm and a may be collected in the same manner as any other debt in like amount, which remedy shall be in addition to all other existing remedies. (Ord. 820 § 3, 2004). 5.04.220 Unlawful actions — Violation — Penalties. A. It shall be unlawful for any person liable for fees under this chapter (or other chapters as listed): 1. To violate or fail to comply with any of the provisions of this chapter or any lawful rule or regulation adopted by the director; 2. To make any false statement on any license application or tax return; 3. To aid or abet any person in any attempt to evade payment of a license fee or tax; 4. To fail to appear or testify in response to a subpoena issued pursuant hereto; 5. To testify falsely in any investigation, audit, or proceeding conducted pursuant to this chapter. B. Violation of any of the provisions of this chapter is a gross misdemeanor. Any person convicted of a violation of this chapter may be punished by a fine not to exceed $5,000, imprisonment not to exceed one year, or both fine and imprisonment. Penalties or punishments provided in this chapter shall be in addition to all other penalties provided by law. C. Any person, or officer of a corporation, convicted of continuing to engage in business after the revocation of a license shall be guilty of a gross misdemeanor and may be punished by a fine not to exceed $5,000, or imprisonment not to exceed one year, or both fine and imprisonment. (Ord. 820 § 3, 2004). 5.04.230 Suspension or revocation of business registration (license). A. The director, or designee, shall have the power and authority to suspend or revoke any license issued under the provisions of this chapter. The director, or designee, shall notify such licensee in writing by certified mail of the suspension or revocation of his or her license and the grounds therefor. Any license issued under this chapter may be suspended or revoked based on one or more of the following grounds: 1. The license was procured by fraud or false representation of fact. 2. The licensee has failed to comply with any provisions of this chapter. 3. The licensee is in default in any payment of any license fee or tax owed to the city. 4. The licensee or employee has been convicted of a crime involving the business. 5. The licensee has failed to comply with any provision in the Yelm Municipal Code. B. Any licensee may, within 30 days from the date that the suspension or revocation notice was mailed to the licensee, appeal from such suspension or revocation by filing a written notice of appeal ("petition") setting forth the grounds therefor with the hearing examiner. A copy of the petition must be provided by the licensee to the director and the city attorney on or before the date the petition is filed with the hearing examiner. The hearing shall be conducted in accordance with the procedures for hearing contested cases set out in Chapter 18.03 YMC, Hearing Examiner. The hearing examiner shall set a date for hearing said appeal and notify the licensee by mail of the time and place of the hearing. After the hearing thereon the hearing examiner shall, after appropriate findings of fact, and The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.04 ADMINISTRATIVE PROVISIONS FOR BUSINESS AND OCCUPATION TAXES Page 22/82 conclusions of law, affirm, modify, or overrule the suspension or revocation and reinstate the license, and may impose any terms upon the continuance of the license. No suspension or revocation of a license issued pursuant to the provisions of this chapter shall take effect until seven days after the mailing of the notice thereof by the department, and if appeal is taken as herein prescribed the suspension or revocation shall be stayed pending final action by the hearing examiner. All licenses which are suspended or revoked shall be surrendered to the city on the effective date of such suspension or revocation. The decision of the hearing examiner shall be final. The licensee and/or the department may seek review of the decision by the superior court of Washington in and for Thurston County within 14 days from the date of the decision. If review is sought as herein prescribed the suspension or revocation shall be stayed pending final action by the superior court. C. Upon revocation of any license as provided in this chapter no portion of the license fee shall be returned to the licensee. (Ord. 889, 2008; Ord. 820 § 3, 2004). 5.04.240 Closing agreement provisions. The director may enter into an agreement in writing with any person relating to the liability of such person in respect of any tax imposed by any of the chapters within this title and administered by this chapter for any taxable period(s). Upon approval of such agreement, evidenced by the execution thereof by the director and the person so agreeing, the agreement shall be final and conclusive as to the tax liability or tax immunity covered thereby, and, except upon a showing of fraud or malfeasance, or misrepresentation of material fact: A. The case shall not be reopened as to the matters agreed upon, or the agreement modified, by the director or the taxpayer; and B. In any suit, action or proceeding, such agreement, or any determination, assessment, collection, payment, abatement, refund, or credit made in accordance therewith, shall not be annulled, modified, set aside, or disregarded. (Ord. 820 § 3, 2004). 5.04.250 Charge-off of uncollectible taxes. The director may charge off any tax, penalty, or interest that is owed by a taxpayer, if the director reasonably ascertains that the cost of collecting such amounts would be greater than the total amount that is owed or likely to be collected from the taxpayer. Charge-offs in excess of $100.00 require city council approval. (Ord. 820 § 3, 2004). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 23/82 Sections: 5.06.010 Purpose. 5.06.020 Exercise of revenue license power. 5.06.028 Administrative provisions. 5.06.030 Definitions. 5.06.040 Agency — Sales and services by agent, consignee, bailee, factor or auctioneer. 5.06.050 Imposition of the tax — Tax or fee levied. 5.06.060 Doing business with the city. 5.06.070 Multiple activities credit when activities take place in one or more cities with eligible gross receipt taxes. 5.06.075 Deductions to prevent multiple taxation of manufacturing activities and prior to January 1, 2008, transactions involving more than one city with an eligible gross receipts tax. 5.06.076 Assignment of gross income derived from intangibles. 5.06.077 Allocation and apportionment of income when activities take place in more than one jurisdiction. 5.06.078 Allocation and apportionment of printing and publishing income when activities take place in more than one jurisdiction. 5.06.090 Exemptions. 5.06.100 Deductions. 5.06.120 Tax part of overhead. 5.06.130 Severability clause. 5.06.010 Purpose. The purpose of this chapter is to provide for implementation of the city's authority to license for revenue as authorized by Article XI, Section 12 of the Washington State Constitution and RCW 35A.11.020. (Ord. 1065 § 1, 2020; Ord. 820 § 3, 2004). 5.06.020 Exercise of revenue license power. The provisions of this chapter shall be deemed an exercise of the power of the city to license for revenue. The provisions of this chapter are subject to periodic statutory or administrative rule changes or judicial 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. 1065 § 1, 2020; Ord. 820 § 3, 2004). 5.06.028 Administrative provisions. The administrative provisions contained in Chapter 5.04 YMC shall be fully applicable to the provisions of this chapter except as expressly stated to the contrary herein. (Ord. 1065 § 1, 2020; Ord. 820 § 3, 2004). 5.06.030 Definitions. In construing the provisions of this chapter, the following definitions shall be applied. Words in the singular number shall include the plural, and the plural shall include the singular. A. Definitions, A—I. 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 payment of costs or fees of the customer or client. Agricultural Product, Farmer The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 24/82 1. "Agricultural producf' 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. 2. "Farmer" means any person engaged in the business of growing or producing, upon the person's own lands or upon the lands in which the person has a present right of possession, any agricultural product whatsoever for sale. "Farmer" does not include a person using such products as ingredients in a manufacturing process, or a person growing or producing such products for the person's own consumption. "Farmer" does not include a person selling any animal or substance obtained therefrom in connection with the person's business of operating 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. Artistic or Cultural Organization. As used in this chapter: 1. The term "artistic or cultural organization" means an organization which is organized and operated exclusively for the purpose of providing artistic or cultural exhibitions, presentations, or performances or cultural 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 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 rendered by the corporation in accordance with its purposes and bylaws. 5. Salary or compensation paid to its officers and executives must be only for actual services rendered, and at levels comparable to the salary or compensation of like positions within the state. 6. Assets of the corporation must be irrevocably dedicated to the activities for which the exemption is granted and, on the liquidation, dissolution, or abandonment by the corporation, may not inure directly or indirectly to the benefit of any member or individual except a nonprofit organization, association, or corporation which also would be entitled to the exemption. 7. The corporation must be duly licensed or 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 education programs" is limited to: a. An exhibition or presentation of works of art or objects of cultural or historical significance, such as those commonly displayed in art or history museums; b. A musical or dramatic performance or series of performances; or c. An educational seminar or program, or series of such programs, offered by the organization to the general public on an artistic, cultural, or historical subject. The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 25/82 "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. "Commercial or industrial use" means the following uses of products, including byproducts, 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; or 3. Consigning, shipping or transferring extracted or manufactured products to another either without consideration or in the performance of contracts. "Competitive telephone service" means the providing by any person of telecommunications equipment or apparatus, or service related to that equipment or apparatus such as repair or maintenance service, if the equipment 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 business and including, among others, without limiting the scope hereof, persons who install, repair, clean, alter, improve, construct, or decorate real or personal property of or for a consumer other than for the purpose of: a. Resale as tangible or intangible personal property in the regular course of business; b. Incorporating such property as an ingredient or component of real or personal property when installing, repairing, cleaning, altering, imprinting, 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 chemical used in processing a new product when the primary purpose of such chemical is to create a chemical reaction directly through contact with an ingredient of a new product; or d. Consuming the property in producing 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 activity taxable under YMC 5.06.050(A)(7); 3. Any person who purchases, acquires, or uses any competitive telephone service as herein defined, other than for resale in the regular course of business; 4. Any person who purchases, acquires, or uses any personal, business, or professional service defined as a retail sale or retail service in subsection B of this section, other than for resale in the regular course of business; 5. Any person who is an end user of software; 6. Any person engaged in the business of "public road construction" in respect to tangible personal property when that person incorporates the tangible personal property as an ingredient or component of a publicly owned street, place, road, highway, easement, right-of-way, mass public transportation terminal or parking facility, bridge, tunnel, or trestle by installing, placing or spreading the property in or upon the right-of-way of The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 26/82 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 contracting." Any such person shall be a consumer within the meaning of this subsection 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 section shall be construed to modify any other definition of "consumer." "Delivery" means the transfer of possession of tangible personal property between the seller and the buyer or the buyer's representative. Delivery to an employee of a buyer is considered delivery to the buyer. Transfer of possession of tangible personal property occurs when the buyer or the buyer's representative first takes physical 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 warranty 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 company 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 purposes of taxation. "Digital automated service," "digital code," and "digital goods" have the same meaning as in RCW 82.04.192. "Director" means the city clerk/treasurer of the city or any officer, agent or employee of the city designated to act on the director's behalf. "Eligible gross receipts tax" means a tax which: 1. Is imposed on the act or privilege of engaging in business activities within YMC 5.06.050; and 2. Is measured by the gross volume of business, in terms of gross receipts and is not an income tax or value added tax; and 3. Is not, pursuant to law or custom, separately stated from the sales price; and 4. Is not a sales or use tax, business license fee, franchise fee, royalty or severance tax measured by 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. 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. The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 27/82 2. This definition sets forth examples of activities that constitute engaging in business in the city, and establishes safe harbors for certain of those activities so that a person who meets the criteria may engage in de minimis business activities in the city without having to register and obtain a business license or pay city business and occupation taxes. The activities listed in this section are illustrative only and are not intended to narrow the definition of "engaging in business" in subsection (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 circumstances and applicable law. 3. Without being all inclusive, any one of the following activities conducted within the city by a person or its employee, agent, representative, independent contractor, broker or any other individual acting on its behalf constitutes engaging in business and requires a person to register and obtain a business license: a. Owning, renting, leasing, maintaining, or having the right to use, or using, tangible personal property, intangible personal property, or real property permanently or temporarily located in the city. b. Owning, renting, leasing, using, or maintaining an office, place of business, or other establishment in the city. c. Soliciting sales. d. Making repairs or providing maintenance or service to real or tangible personal property, including warranty work and property maintenance. e. Providing technical assistance or service, including quality control, product inspections, warranty work, or similar services on or in connection with tangible personal property sold by the person or on its behalf. f Installing, constructing, or supervising installation or construction of, real or tangible personal property. g. Soliciting, negotiating, or approving franchise, license, or other similar agreements. h. Collecting current or delinquent accounts. i. Picking up and transporting tangible personal property, solid waste, construction debris, or excavated materials. j. Providing disinfecting and pest control services, employment and labor pool services, home nursing care, janitorial services, appraising, landscape architectural services, security system services, surveying, and real estate services including the listing of homes and managing real property. k. Rendering professional services such as those provided by accountants, architects, attorneys, auctioneers, consultants, engineers, professional athletes, barbers, baseball clubs and other sports organizations, chemists, psychologists, court reporters, dentists, doctors, detectives, laboratory operators, teachers or veterinarians. 1. 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, brokers or others, domiciled or operating on a job in the city, whether acting on its behalf, or for customers or potential customers. n. Investigating, resolving, or otherwise assisting in resolving customer complaints. o. In-store stocking or manipulating products or goods sold to and owned by a customer, regardless of where sale and delivery of the goods took place. p. Delivering goods in vehicles owned, rented, leased, used, or maintained by the person or another acting on its behalf. The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 28/82 4. If a person, or its employee, agent, representative, independent contractor, broker or another acting on the person's behalf, engages in no other activities in or with the city but the following, it need not register and obtain a business license and pay tax: a. Meeting with suppliers of goods and services as a customer. b. Meeting with government representatives in their official capacity, other than those performing contracting or purchasing functions. c. Attending meetings, such as board meetings, retreats, seminars, and conferences, or other meetings wherein the person does not provide training in connection with tangible personal property sold by the person or on its behalf. This provision does not apply to any board of director member or attendee engaging in business such as a member of a board of directors who attends a board meeting. d. Renting tangible or intangible property as a customer when the property is not used in the city. e. Attending, but not participating in, a trade show or multiple vendor events. Persons participating at a trade show shall review the city's trade show or multiple vendor event ordinances. f Conducting advertising through the mail. g. Soliciting sales by phone from a location outside the city. 5. A seller located outside the city merely delivering goods into the city by means of common carrier is not required to register and obtain a business license; provided, that it engages in no other business activities in the city. Such activities do not include those in subsection (4) of this definition. The city expressly intends that "engaging in business" include 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 classification. "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 timber, 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; or persons meeting the definition of farmer; or persons 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. "Extractor for hire" means a person who performs under contract necessary labor or mechanical services for an extractor. "Gross income of the business" means the value proceeding or accruing by reason of the transaction of the business activity engaged in and includes gross proceeds of sales, compensation for the rendition of services, gains realized from trading in stocks, bonds, or other evidences of indebtedness, interest, discount, rents, royalties, fees, commissions, dividends, and other emoluments however designated, all without any deduction on account of the cost of tangible property sold, the cost of materials used, labor costs, interest, discount, delivery costs, taxes, or any other expense whatsoever paid or accrued and without any deduction on account of losses. "Gross proceeds of sales" means the value proceeding or accruing from the sale of tangible personal property, digital goods, digital codes, digital automated services or for services rendered, without any deduction on account of The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 29/82 the cost of property sold, the cost of materials used, labor costs, interest, discount paid, delivery costs, taxes, or any other expense whatsoever paid or accrued and without any deduction on account of losses. "In this city" or `within this city" includes all federal areas lying within the corporate city limits of the city. B. Definitions, J—R Magazine, Newspaper, Periodical. "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 months, including any supplement or special edition of the publication. Any publication meeting this definition qualifies regardless of its content. "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. Manufacturer, To Manufacture. 1. "Manufacturer" means every person who, either directly or by contracting with others for the necessary labor or mechanical services, manufactures for sale or for commercial or industrial use from the person'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 ingredients equal to less than 20 percent of the total value of all materials or ingredients that become a part of the finished product, the owner of the equipment or facilities will be deemed to be a processor for hire and not a manufacturer. A business not located in this city that is the owner of materials or ingredients processed for it in this city by a processor for hire shall be deemed to be engaged in business as a manufacturer in this city. 2. "To manufacture" means all activities of a commercial or industrial nature wherein labor or skill is applied, by hand or machinery, to materials or ingredients 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 laboratory 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, qualities, properties or combinations including, but not limited 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. e. "To manufacture" shall not include the production of digital goods or the production of computer software if the computer software is delivered from the seller to the purchaser by means other than tangible storage media, including the delivery by use of a tangible storage media where the tangible storage media is not physically transferred to the purchaser. "Nonprofit corporation" or "nonprofit organization" means a corporation or organization in which no part of the income can be distributed to its members, directors, or officers and that holds a current tax exempt status as provided under Section 501(c)(3) of the Internal Revenue Code, as hereafter amended, or is specifically exempted from the requirement to apply for its tax exempt status under Section 501(c)(3) of the Internal Revenue Code, as hereafter amended. Where the term "nonprofit organization" is used, it is meant to include a nonprofit corporation. The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Page 30/82 Chapter 5.06 BUSINESS AND OCCUPATION TAX "Office" or "place of business" means a fixed location or permanent facility where the regular business of the person is conducted and which is either owned by the person or over which the person exercises legal dominion and control. The regular business of the person is presumed conducted at a location: 1. Whose address the person uses as its business mailing address; 2. Containing a telephone line listed in a public telephone directory or other similar publication under the business name; and 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 registration unless they are exempted by law from such requirement. A vehicle such as a pick-up, van, truck, boat or other motor vehicle is not an office or place of business. A post office box is not an office or place of business. If a person has an office or place of business, the person's home is not an office or place of business unless it meets the criteria for office or place of business above. If a person has no office or place of business, the person's home or apartment within the city will be deemed the place of business. "Person" means any individual, receiver, administrator, executor, assignee, trustee in bankruptcy, trust, estate, firm, co -partnership, joint venture, club, company, joint stock company, business trust, municipal corporation, political subdivision of the state of Washington, corporation, limited liability company, association, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit, or otherwise and the United States or any instrumentality thereof. Precious Metal Bullion or 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, platinum, rhodium, and palladium, and which is in such state or condition that its value depends upon its contents and not upon its form. For purposes of this chapter, "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. "Processing for hire" means the performance of labor and mechanical services upon materials or ingredients belonging to others so that as a result a new, different or useful product is produced for sale, or commercial or industrial use. A processor for hire is any person who would be a manufacturer if that person were performing the labor and mechanical services upon that person's own materials or ingredients. If a person furnishes, or sells to the customer prior to manufacture, materials or ingredients equal to 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, Byproduct "Product" means tangible personal property, including articles, substances, or commodities created, brought forth, extracted, or manufactured by human or mechanical effort. `Byproduct' means any additional product, other than the principal or intended product, which results from extracting or manufacturing activities and which has a market value, without regard to whether or not such additional product was an expected or intended result of the extracting or manufacturing activities. The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 31/82 "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 designated, 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 recreation services" also include the provision of related facilities such as basketball courts, tennis courts, handball courts, swimming pools, and charges made for providing the opportunity to dance. The term "amusement and recreation services" does not include instructional lessons to learn a particular activity such as tennis lessons, swimming lessons, or archery lessons; 2. Abstract, title insurance, and escrow services; 3. Credit bureau services; 4. Automobile parking and storage garage services; 5. Landscape maintenance and horticultural services, but excluding (a) horticultural services provided to farmers, and (b) pruning, trimming, repairing, removing, and clearing of trees and brush near electric transmission or distribution lines or equipment, if performed by or at the direction of an electric utility; 6. Service charges associated with tickets to professional sporting events; and 7. The following personal services: physical fitness services, tanning salon services, tattoo parlor services, steam bath services, Turkish bath services, escort services, and dating services; 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 making sales at retail and is reported under retailing classification. "Royalties" means compensation for the use of intangible property, such as copyrights, patents, licenses, franchises, trademarks, trade names, and similar items. C. Definitions, S —Z. Sale, Casual or Isolated Sale. 1. "Sale" means any transfer of the ownership of, title to, or possession of, property for a valuable consideration and includes any activity classified as a "sale at retail," or `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 purchaser but title is retained by the vendor as security for the payment of the purchase price. It also includes the furnishing of food, drink, or meals for compensation whether 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 continuous 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 irrespective of the nature of their business and including, among others, without limiting the scope hereof, persons who install, repair, clean, alter, improve, construct, or decorate real or personal property of or for consumers, other than a sale to a person who presents a resale certificate under RCW 82.04.470 and who: The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 32/82 a. Purchases for the purpose of resale as tangible personal property in the regular course of business without intervening use by such person; or b. Installs, repairs, cleans, alters, imprints, improves, constructs, or decorates real or personal property of or for consumers, if such tangible personal 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 consuming the property purchased in producing for sale a new article of tangible personal property or substance, of which such property becomes an ingredient or component or is a chemical used in processing, when the primary 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 consuming the property purchased in producing ferrosilicon which is subsequently used in producing magnesium for sale, if the primary purpose of such property is to create a chemical reaction directly through contact with an ingredient of ferrosilicon; or e. Purchases for the purpose of providing the property to consumers as part of competitive telephone service, as defined in RCW 82.04.065. The term shall include every sale of tangible personal property which is used or consumed or to be used or consumed in the 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. f Purchases for the purpose of satisfying the person's obligations under an extended warranty as defined in subsection (7) 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 person. 2. "Sale at retail" or `retail sale" also means every sale of tangible personal property to persons engaged in any business activity which is taxable under YMC 5.06.050(A)(7). 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, decorating, 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 leveling of land used in commercial farming or agriculture; c. The charge for labor and services rendered in respect to constructing, repairing, or improving any structure upon, above, or under any real property owned by an owner who conveys the property by title, possession, or any other means to the person performing such construction, repair, or improvement for the purpose of performing such construction, repair, or improvement and the property is then reconveyed by title, possession, or any other means to the original owner; d. The sale of or charge made for labor and services rendered in respect to the cleaning, fumigating, razing or moving of existing buildings or structures, but shall not include the charge made for janitorial services; and for purposes of this section the term "janitorial services" shall mean those cleaning and caretaking services ordinarily performed by commercial janitor service businesses including, but not limited to, wall and window washing, floor cleaning and waxing, and the cleaning in place of rugs, drapes and upholstery. The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 33/82 The term "janitorial services" does not include painting, papering, repairing, furnace or septic tank cleaning, snow removal or sandblasting; 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 network telephone service and cable service, by a hotel, rooming house, tourist court, motel, or trailer camp, and the granting of any similar license to use real property, as distinguished 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 month or more constitutes 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 continuous period of one month or more to a person is a rental or lease of real property and not a mere license to enjoy the same; g. The installing, repairing, altering, or improving of digital goods for consumers; h. The sale of or charge made for tangible personal property, labor and services to persons taxable under subsections (3)(a), (b), (c), (d), (e), (f) and (g) of this definition when such sales or charges are for property, labor and services which are used or consumed in whole or in part by such persons in the performance of any activity defined as a "sale at retail" or `retail sale" even though such property, labor and services may be resold after such use or consumption. Nothing contained in this subsection shall be construed to modify 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. a. "Sale at retail" or `retail sale" shall also include 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 (5)(a), the sale of prewritten computer software includes the sale of or charge made for a key or an enabling or activation code, where the key or code is required to activate prewritten computer software and put the software into use. There is no separate sale of the key or code from the prewritten computer software, regardless of how the sale may characterized by the vendor or by the purchaser. 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 term also includes 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, subscription, or some other basis. i. The service described in subsection (5)(b) of this definition includes the right to access and use prewritten software to perform data processing. ii. For purposes of this subsection, "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 processing, image processing, form processing, survey processing, 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 improving of any street, place, road, highway, easement, right-of-way, The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 34/82 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 an extended warranty to a consumer. For purposes of this subsection, "extended warranty" means an agreement for a specified duration to perform the replacement or repair of tangible personal property at no additional charge or a reduced charge for tangible personal property, labor, or both, or to provide indemnification for the replacement or repair of tangible personal property, based on the occurrence of specified events. The term "extended warranty" does not include an agreement, otherwise meeting the definition of "extended warranty" in this subsection, if no separate charge is made for the agreement and the value of the agreement is included in the sales price of the tangible personal property covered by the agreement. 8. "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, decorating, 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 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 (government contracting). 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 byproducts 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 sale, 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. Sale 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 obligated 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 (reference to subsection (5) of this definition) 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, "permanent' means perpetual or for an indefinite or unspecified length of time. A right of permanent use is presumed to have been granted unless the agreement between the seller and the purchaser specifies or the circumstances surrounding the transaction suggest or indicate that the right to use terminates on the occurrence of a condition subsequent. 12. "Sale at retail" or `retail sale" shall also include the installing, repairing, altering, or improving of digital goods for consumers. "Sale at wholesale" or "wholesale sale" means any sale of tangible personal property, digital goods, digital codes, digital automated services, prewritten computer software, or services described in subsection (5)(b)(i) of this definition, which is not a retail sale, and any charge made for labor and services rendered for persons who are not consumers, in respect to real or personal property and retail services, if such charge is expressly defined as a retail sale or retail service when rendered to or for consumers. "Sale at wholesale" also includes the sale of telephone The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 35/82 business to another telecommunication company as defined in RCW 80.04.010 for the purpose of resale, as contemplated by RCW 35.21.715. Services. No definition. Software, Canned Software, Custom Software, Customization of Canned Software, Master Copies, Retained Rights. 1. "Canned software" means software that is created for sale to more than one person. For purposes of this chapter, canned software is deemed to be tangible personal property regardless of the method of delivery — tangible media (e.g., disk or installed on hardware) or intangible (e.g., electronically over telecommunications paths). 2. "Custom software" means software created 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 individualized configuration of software to work with other software 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, publisher, licensor, sublicensor, or distributor. 6. "Software" means any information, program, or routine, or any set of one or more programs, routines, or collections of information used, or intended for use, to convey information that causes one or more computers or pieces of computer-related peripheral equipment, or any combination thereof, to perform a task or set of tasks. "Software" includes the associated documentation, materials, or ingredients regardless of the media upon which that documentation is provided, that describes the code and its use, operation, and maintenance and that typically is delivered with the code to the consumer. All software is classified as either canned or custom. "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 chapter, 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 section, 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 coursework successfully completed through the educational program, or an approved branch campus of a foreign 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 accrediting association recognized by the United States Secretary of Education, and offering to students an educational program of a general academic nature or those institutions which are not operated for profit and which are privately endowed under a deed of trust to offer instruction in trade, industry, and agriculture, but not including specialty schools, business colleges, other trade schools, or similar institutions. Value of Products. 1. The value of products, including byproducts, 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 The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 36/82 subsidies and bonuses received from the purchaser or from any other person with respect to the extraction, manufacture, or sale of such products or byproducts by the seller. 2. Where such products, including byproducts, are extracted or manufactured for commercial or industrial use; and where such products, including byproducts, are shipped, transported or transferred out of the city, or to another person, without prior sale, or are sold under circumstances such that the gross proceeds from the sale are not indicative of the true value of the subject matter of the sale; the value shall correspond as nearly as possible to the gross proceeds from sales in this state of similar products of like quality and character, and in similar quantities by other taxpayers, plus the amount of subsidies or bonuses ordinarily payable by the purchaser or by any third person with respect to the extraction, manufacture, or sale of such products. In the absence of sales of similar products as a guide to value, such value may be determined upon a cost basis. In such cases, there shall be included every item of cost attributable to the particular article extracted or manufactured, 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 produced for purposes of serving as a prototype for the development of a new or improved product shall correspond 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 consideration, whether money, credits, rights, or other property expressed in terms of money, a person is entitled to receive or which is actually received or accrued. The term shall be applied, in each case, on a cash receipts or accrual basis according to which method of accounting is regularly employed in keeping the books of the taxpayer. "Wholesaling" means engaging in the activity of making sales at wholesale, and is reported under the wholesaling classification. (Ord. 1065 § 1, 2020; Ord. 888, 2008; Ord. 820 § 3, 2004). 5.06.040 Agency —Sales and services by agent, consignee, bailee, factor or auctioneer. A. 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 person'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 relationship of principal and agent and when the following conditions are complied with: 1. 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. 2. 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 computed according to a set percentage or amount, which is agreed upon in the agency agreement. 3. No ownership rights may be conferred to the agent unless the principal refuses to pay or refuses to abide by the agency agreement. Sales or purchases of any goods by a person who has any ownership rights in such goods shall be taxed as retail or wholesale sales. 4. Bulk goods sold or purchased on behalf of a principal must not be commingled with goods belonging to another principal or lose their identity as belonging to the particular principal. Sales or purchases of any goods which have been commingled or have lost their identity as belonging to the principal shall be taxed as retail or wholesale sales. The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 37/82 B. If the above requirements are not met, the consignor, bailor, principal or other shall be deemed a seller of such property to the agent, consignee, bailee, factor or auctioneer. C. Services in Own Name — Procuring Services as Agent. For purposes of this subsection, an agent is a person who acts under the direction and control of the principal 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 relationship of principal and agent and when the following conditions are complied with: 1. 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. 2. 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. 1065 § 1, 2020; Ord. 820 § 3, 2004). 5.06.050 Imposition of the tax — Tax or fee levied. A. Except as provided in subsection B 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 application of rates against gross proceeds of sale, gross income of business, or value of products, including byproducts, as the case may be, as follows: 1. 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 business shall be equal to the value of the products, including byproducts, extracted within the city for sale or commercial or industrial use, multiplied by the rate of one-tenth of one percent The measure of the tax is the value of the products, including byproducts, so extracted, regardless of the place of sale or the fact that deliveries may be made to points outside the city. 2. Upon every person engaging 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 byproducts, manufactured within the city, multiplied by the rate of one-tenth of one percent. The measure of the tax is the value of the products, including byproducts, so manufactured, regardless of the place of sale or the fact that deliveries may be made to points outside the city. 3. Upon every person engaging within the city in the business of making sales at wholesale, except persons taxable under subsection (A)(2) of this section; 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-tenth of one percent. 4. 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 two-tenths of one percent. 5. Upon every person engaging within the city in the business of: (a) printing, (b) both printing and publishing newspapers, magazines, periodicals, books, music, and other printed items, (c) publishing newspapers, magazines and periodicals, (d) extracting for hire, and (e) processing for hire; as to such persons, the amount of tax on such business shall be equal to the gross income of the business multiplied by the rate of two-tenths of one percent. The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 38/82 6. Upon every person engaging 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. 7. Upon every other person engaging within the city in any business activity other than or in addition to those enumerated in the above subsections; as to such persons, the amount of tax on account of such activities shall be equal to the gross income of the business multiplied by the rate of two-tenths of one percent. This subsection includes, among others, 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 customizing canned software, producing royalties or commissions, 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. B. The gross receipts tax imposed in this section shall not apply to any person whose gross proceeds of sales, gross income of the business, and value of products, including byproducts, as the case may be, from all activities conducted within the city during any calendar year is equal to or less than $20,000, or is equal to or less than $5,000 during any quarter if on a quarterly reporting basis. (Ord. 1065 § 1, 2020; Ord. 820 § 3, 2004). 5.06.060 Doing business with the city. Repealed by Ord. 1065. (Ord. 820 § 3, 2004). 5.06.070 Multiple activities credit when activities take place in one or more cities with eligible gross receipt taxes. A. Persons who engage in business activities that are within the purview of two or more subsections of YMC 5.06.050 shall be taxable under each applicable subsection. B. Notwithstanding anything to the contrary herein, if imposition of the city's tax would place an undue burden upon interstate commerce or violate constitutional requirements, a taxpayer shall be allowed a credit to the extent necessary to preserve the validity of the city's tax, and still apply the city tax to as much of the taxpayer's activities as may be subject to the city's taxing authority. C. To take the credit authorized by this section, a taxpayer must be able to document that the amount of tax sought to be credited was paid upon the same gross receipts used in computing the tax against which the credit is applied. D. Credit for Persons that Sell in the City Products that They Extract or Manufacture. Persons taxable under the retailing or wholesaling classification with respect to selling products in this city shall be allowed a credit against those taxes for any eligible gross receipts taxes paid (1) with respect to the manufacturing of the products sold in the city, and (2) with respect to the extracting of the products, or the ingredients used in the products, sold in the city. The amount of the credit shall not exceed the tax liability arising under this chapter with respect to the sale of those products. E. Credit for Persons that Manufacture Products in the City Using Ingredients They Extract. Persons taxable under the manufacturing classification with respect to manufacturing products in this city shall be allowed a credit against those taxes for any eligible gross receipts tax paid with respect to extracting the ingredients of the products manufactured in the city. The amount of the credit shall not exceed the tax liability arising under this chapter with respect to the manufacturing of those products. F. Credit for Persons that Sell Within the City Products that They Print, or Publish and Print. Persons taxable under the retailing or wholesaling classification with respect to selling products in this city shall be allowed a credit against those taxes for any eligible gross receipts taxes paid with respect to the printing, or the printing and publishing, of the products sold within the city. The amount of the credit shall not exceed the tax liability arising under this chapter with respect to the sale of those products. (Ord. 1065 § 1, 2020; Ord. 820 § 3, 2004). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Page 39/82 Chapter 5.06 BUSINESS AND OCCUPATION TAX 5.06.075 Deductions to prevent multiple taxation of manufacturing activities and prior to January 1, 2008, transactions involving more than one city with an eligible gross receipts tax. A. Amounts Subject to an Eligible Gross Receipts Tax in Another City that also Maintains Nexus Over the Same Activity. For taxes due prior to January 1, 2008, a taxpayer that is subject to an eligible gross receipts tax on the same activity in more than one jurisdiction may be entitled to a deduction as follows: 1. A taxpayer that has paid an eligible gross receipts tax, with respect to a sale of goods or services, to a jurisdiction in which the goods are delivered or the services are provided may deduct an amount equal to the gross receipts used to measure that tax from the measure of the tax owed to the city. 2. Notwithstanding the above, a person that is subject to an eligible gross receipts tax in more than one jurisdiction on the gross income derived from intangibles such as royalties, trademarks, patents, or goodwill shall assign those gross receipts to the jurisdiction where the person is domiciled (its headquarters is located). 3. A taxpayer that has paid an eligible gross receipts tax on the privilege of accepting or executing a contract with another city may deduct an amount equal to the contract price used to measure the tax due to the other city from the measure of the tax owed to the city. B. Person Manufacturing Products Within and Without. A person manufacturing products within the city using products manufactured by the same person outside the city may deduct from the measure of the manufacturing tax the value of products manufactured outside the city and included in the measure of an eligible gross receipts tax paid to the other jurisdiction with respect to manufacturing such products. (Ord. 1065 § 1, 2020; Ord. 820 § 3, 2004). 5.06.076 Assignment of gross income derived from intangibles. Gross income derived from the sale of intangibles such as royalties, trademarks, patents, or goodwill shall be assigned to the jurisdiction where the person is domiciled (its headquarters is located). (Ord. 1065 § 1, 2020; Ord. 820 § 3, 2004). 5.06.077 Allocation and apportionment of income when activities take place in more than one jurisdiction. Effective January 1, 2008, gross income, other than for persons subject to the provisions of Chapter 82.14A RCW, shall be allocated and apportioned as follows: A. Gross income derived from all activities other than those taxed as service or royalties under YMC 5.06.050 shall be allocated to the location where the activity takes place. B. In the case of sales of tangible personal property, the activity takes place where delivery to the buyer occurs. C. In the case of sales of digital products, the activity takes place where delivery to the buyer occurs. The delivery of digital products will be deemed to occur at: 1. The seller's place of business if the purchaser receives the digital product at the seller's place of business; 2. If not received at the seller's place of business, the location where the purchaser or the purchaser's donee, designated as such by the purchaser, receives the digital product, including the location indicated by instructions for delivery to the purchaser or donee, known to the seller; 3. If the location where the purchaser or the purchaser's donee receives the digital product is not known, the purchaser's address maintained in the ordinary course of the seller's business when use of this address does not constitute bad faith; 4. If no address for the purchaser is maintained in the ordinary course of the seller's business, the purchaser's address obtained during the consummation of the sale, including the address of the purchaser's payment instrument, if no other address is available, when use of this address does not constitute bad faith; and 5. If no address for the purchaser is obtained during the consummation of the sale, the address where the digital good or digital code is first made available for the transmission by the seller or the address from which the digital automated service or service described in RCW 82.04.050(2)(g) or (6)(b) was provided, disregarding for these purposes any location that merely provided the digital transfer of the product sold. The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 40/82 D. If none of the methods in subsection C of this section for determining where the delivery of digital products occurs are available after a good faith effort by the taxpayer to apply the methods provided in subsections (C)(1) through (C)(5) of this section, then the city and the taxpayer may mutually agree to employ any other method to effectuate an equitable allocation of income from the sale of digital products. The taxpayer will be responsible for petitioning the city to use an alternative method under this subsection. The city may employee an alternative method for allocating the income from the sale of digital products if the methods provided in subsections (C)(1) through (C)(5) of this section are not available and the taxpayer and the city are unable to mutually agree on an alternative method to effectuate an equitable allocation of income from the sale of digital products. E. For the purposes of subsections (C)(1) through (C)(5) of this section, the following definitions apply: 1. `Digital automated services," "digital codes," and "digital goods" have the same meaning as in RCW 82.04.192; 2. `Digital products" means digital goods, digital automated services, and the services described in RCW 82.04.050(2)(g) and (6)(c); and 3. "Received" has the same meaning as in RCW 82.32.730. F. Effective January 1, 2020: Gross income derived from activities taxed as services and other activities taxed under YMC 5.06.050 shall be apportioned to the city by multiplying apportionable income by a fraction, the numerator of which is the payroll factor plus the service -income factor and the denominator of which is two. 1. The payroll factor is a fraction, the numerator of which is the total amount paid in the city during the tax period by the taxpayer for compensation and the denominator of which is the total compensation paid everywhere during the tax period. Compensation is paid in the city if: a. The individual is primarily assigned within the city; b. The individual is not primarily assigned to any place of business for the tax period and the employee performs 50 percent or more of his or her service for the tax period in the city; or c. The individual is not primarily assigned to any place of business for the tax period, the individual does not perform 50 percent or more of his or her service in any city and the employee resides in the city. 2. The service -income factor is a fraction, the numerator of which is the total service income of the taxpayer in the city during the tax period and the denominator of which is the total service income of the taxpayer everywhere during the tax period. Service income is in the city if the customer location is in the city. 3. Gross income of the business from engaging in an apportionable activity must be excluded from the denominator of the service income factor if, in respect to such activity, at least some of the activity is performed in the city, and the gross income is attributable under subsection (F)(2) of this section to a city or unincorporated area of the county within the United States or to a foreign country in which the taxpayer is not taxable. For purposes of this subsection (F)(3), "not taxable" means that the taxpayer is not subject to a business activities tax by that city or county within the United States or by that foreign country, except that a taxpayer is taxable in a city or county within the United States or in a foreign country in which it would be deemed to have a substantial nexus with the city or county within the United States or with the foreign country under the standards in RCW 35.102.050 regardless of whether that city or county within the U.S. or that foreign country imposes such a tax. 4. If the allocation and apportionment provisions of this subsection F do not fairly represent the extent of the taxpayer's business activity in the city, the taxpayer may petition for or the tax administrators may require, in respect to all or any part of the taxpayer's business activity, if reasonable: a. Separate accounting; b. The exclusion of any one or more of the factors; The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 41/82 c. The inclusion of one or more additional factors that will fairly represent the taxpayer's business activity in the city; or d. The employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's income. 5. The party petitioning for, or the tax administrator requiring, the use of any method to effectuate an equitable allocation and apportionment of the taxpayer's income pursuant to subsection (F)(4) of this section must prove by preponderance of the evidence: a. That the allocation and apportionment provisions of this subsection F do not fairly represent the extent of the taxpayer's business activity in the city; and b. That the alternative to such provisions is reasonable. The same burden of proof shall apply whether the taxpayer is petitioning for, or the tax administrator is requiring, the use of an alternative, reasonable method to effectuate an equitable allocation and apportionment of the taxpayer's income. 6. If the tax administrator requires any method to effectuate an equitable allocation and apportionment of the taxpayer's income, the tax administrator cannot impose any civil or criminal penalty with reference to the tax due that is attributable to the taxpayer's reasonable reliance solely on the allocation and apportionment provisions of this subsection F. 7. A taxpayer that has received written permission from the tax administrator to use a reasonable method to effectuate an equitable allocation and apportionment of the taxpayer's income shall not have that permission revoked with respect to transactions and activities that have already occurred unless there has been a material change in, or a material misrepresentation of, the facts provided by the taxpayer upon which the tax administrator reasonable relied in approving a reasonable alternative method. G. The definitions in this subsection apply throughout this section: 1. "Apportionable income" means the gross income of the business taxable under the service classifications of a city's gross receipts tax, including income received from activities outside the city if the income would be taxable under the service classification if received from activities within the city, less any exemptions or deductions available. 2. `Business activities tax" means a tax measured by the amount of, or economic results of, business activity conducted in a city or county within the United States or within a foreign country. The term includes taxes measured in whole or in part on net income or gross income or receipts. `Business activities tax" does not include a sales tax, use tax, or a similar transaction tax, imposed on the sale or acquisition of goods or services, whether or not denominated a gross receipts tax or a tax imposed on the privilege of doing business. 3. "Compensation" means wages, salaries, commissions, and any other form of remuneration paid to individuals for personal services that are or would be included in the individual's gross income under the federal Internal Revenue Code. 4. "Customer" means a person or entity to whom the taxpayer makes a sale or renders services or from whom the taxpayer otherwise receives gross income of the business. 5. "Customer location" means the following; a. For a customer not engaged in business, if the service requires the customer to be physically present, where the service is performed. b. For a customer not engaged in business, if the service does not require the customer to be physically present; i. The customer's residence; or The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Page 42/82 Chapter 5.06 BUSINESS AND OCCUPATION TAX ii. If the customer's residence is not known, the customer's billing/mailing address. c. For a customer engaged in business: i. Where the services are ordered from; ii. At the customer's billing/mailing address if the location from which the services are ordered is not known; or iii. At the customer's commercial domicile if none of the above are known. 6. "Individual" means any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee of that taxpayer. 7. "Primarily assigned" means the business location of the taxpayer where the individual performs his or her duties. 8. "Service -taxable income" or "service income" means gross income of the business subject to tax under either the service or royalty classification. 9. "Tax period" means the calendar year during which tax liability is accrued. If taxes are reported by a taxpayer on a basis more frequent than once per year, taxpayers shall calculate the factors for the previous calendar year for reporting in the current calendar year and correct the reporting for the previous year when the factors are calculated for that year, but not later than the end of the first quarter of the following year. H. Assignment for apportionment of revenue under this section shall be made in accordance with and in full compliance with the provisions of the interstate commerce clause of the United States Constitution where applicable. (Ord. 1065 § 1, 2020; Ord. 888, 2008). 5.06.078 Allocation and apportionment of printing and publishing income when activities take place in more than one jurisdiction. Notwithstanding RCW 35.102.130, effective January 1, 2008, gross income from the activities of printing, and of publishing newspapers, periodicals, or magazines, shall be allocated to the principal place in this state from which the taxpayer's business is directed or managed. As used in this section, until December 31,2023 the activities of printing, and of publishing newspapers, periodicals, or magazines, have the same meanings as attributed to those terms in RCW 82.04.280(1) by the Department of Revenue. Beginning January 1, 2024, until January 1,2034, as used in this section, the activities of printing, and of publishing newspapers and periodicals or magazines are those activities to which the exemption in RCW 82.04.759 and the tax rate in RCW 82.04.759 and the tax rate in RCW 82.04.280 (1)(a) apply. (Ord. 1065 § 1, 2020; Ord. 888, 2008). 5.06.090 Exemptions. A. Public Utilities. This chapter shall not apply to any person in respect to a business activity with respect to which tax liability is specifically imposed under the provisions of Chapter 3.42 YMC. B. Investments —Dividends from Subsidiary Corporations. This chapter shall not apply to amounts derived by persons, other than those engaging in banking, loan, security, or other financial businesses, from investments or the use of money as such, and also amounts derived as dividends by a parent from its subsidiary corporations. C. Insurance Business. This chapter shall not apply to amounts received by any person who is an insurer or their appointed insurance producer upon which a tax based on gross premiums is paid to the state pursuant to RCW 48.14.020; provided further, that the provisions of this subsection shall not exempt any bonding company from tax with respect to gross income derived from the completion of any contract as to which it is a surety, or as to any liability as successor to the liability of the defaulting contractor. D. Farmers —Agriculture. This chapter shall not apply to any farmer in respect to amounts received from selling fruits, vegetables, berries, butter, eggs, fish, milk, poultry, meats or any other agricultural product that is raised, caught, produced, or manufactured by such persons. The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Page 43/82 Chapter 5.06 BUSINESS AND OCCUPATION TAX E. Athletic Exhibitions. This chapter shall not apply to any person in respect to the business of conducting boxing contests and sparring or wrestling matches and exhibitions for the conduct of which a license must be secured from the State Boxing Commission. F. Racing. This chapter shall not apply to any person in respect to the business of conducting race meets for the conduct of which a license must be secured from the Washington State Horse Racing Commission. G. Ride Sharing. This chapter does not apply to any funds received in the course of commuter ride sharing or ride sharing for persons with special transportation needs in accordance with RCW 46.74.010. H. Employees. 1. This chapter shall not apply to any person in respect to the person's employment in the capacity as an employee or servant as distinguished from that of an independent contractor. For the purposes of this subsection, the definition of "employee" shall include those persons that are defined in the Internal Revenue Code, as hereafter amended. 2. A booth renter is an independent contractor for purposes of this chapter. L Amounts Derived from Sale of Real Estate. This chapter shall not apply to gross proceeds derived from the sale of real estate. This, however, shall not be construed to allow an exemption of amounts received as commissions from the sale of real estate, nor as fees, handling charges, discounts, interest or similar financial charges resulting from, or relating to, real estate transactions. This chapter shall also not apply to amounts received for the rental of real estate if the rental income is derived from a contract to rent for a continuous period of 30 days or longer. J. Mortgage Brokers' Third -Party Provider Services Trust Accounts. This chapter shall not apply to amounts received from trust accounts to mortgage brokers for the payment of third -party costs if the accounts are operated in a manner consistent with RCW 19.146.050 and any rules adopted by the director of financial institutions. K. Amounts Derived from Manufacturing, Selling or Distributing Motor Vehicle Fuel. This chapter shall not apply to the manufacturing, selling, or distributing of motor vehicle fuel, as the term "motor vehicle fuel" is defined in RCW 82.38.020 and exempt under RCW 82.38.280; provided, that any fuel not subjected to the state fuel excise tax, or any other applicable deduction or exemption, will be taxable under this chapter. L. Amounts Derived from Liquor, and the Sale or Distribution of Liquor. This chapter shall not apply to liquor as defined in RCW 66.04.010 and exempt in RCW 66.08.120. M. Casual and Isolated Sales. This chapter shall not apply to the gross proceeds derived from casual or isolated sales. N. Accommodation Sales. This chapter shall not apply to sales for resale by persons regularly engaged in the business of making retail sales of the type of property so sold to other persons similarly engaged in the business of selling such property where (1) the amount paid by the buyer does not exceed the amount paid by the seller to the vendor in the acquisition of the article, and (2) the sale is made as an accommodation to the buyer to enable the buyer to fill a bona fide existing order of a customer or is made within 14 days to reimburse in kind a previous accommodation sale by the buyer to the seller. O. Taxes Collected as Trust Funds. This chapter shall not apply to amounts collected by the taxpayer from third parties to satisfy third party obligations to pay taxes such as the retail sales tax, use tax, and admission tax. (Ord. 1065 § 1, 2020; Ord. 888, 2008; Ord. 820 § 3, 2004). 5.06.100 Deductions. A. In computing the license fee or tax, there may be deducted from the measure of tax the following items: 1. Compensation from Public Entities for Health or Social Welfare Services — Exception. In computing tax, there may be deducted from the measure of tax amounts received from the United States or any instrumentality thereof or from the state of Washington or any municipal corporation or political subdivision thereof as compensation for, or to support, health or social welfare services rendered by a health or social welfare The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 44/82 organization (as defined in RCW 82.04.43 1) or by a municipal corporation or political subdivision, except deductions are not allowed under this subsection for amounts that are received under an employee benefit plan. For purposes of this subsection, "employee benefit plan" includes the military benefits program authorized in 10 USC 1071 et seq., as amended, or amounts payable pursuant thereto. 2. Receipts from Tangible Personal Property Delivered Outside the State. In computing tax, there may be deducted from the measure of tax under retailing or wholesaling amounts derived from the sale of tangible personal property that is delivered by the seller to the buyer or the buyer's representative at a location outside the state of Washington. 3. Cash Discount Taken by Purchaser. In computing tax, there may be deducted from the measure of tax the cash discount amounts actually taken by the purchaser. This deduction is not allowed in arriving at the taxable amount under the extracting or manufacturing classifications with respect to articles produced or manufactured, the reported values of which, for the purposes of this tax, have been computed according to the "value of product' provisions. 4. Credit Losses of Accrual Basis Taxpayers. In computing tax, there may be deducted from the measure of tax the amount of credit losses actually sustained by taxpayers whose regular books of account are kept upon an accrual basis. 5. Repair, Maintenance, Replacement, Etc., of Residential Structures and Commonly Held Property — Eligible Organizations. a. In computing tax, there may be deducted from the measure of tax amounts used solely for repair, maintenance, replacement, management, or improvement of the residential structures and commonly held property, but excluding property where fees or charges are made for use by the public who are not guests accompanied by a member, which are derived by: i. A cooperative housing association, corporation, or partnership from a person who resides in a structure owned by the cooperative housing association, corporation, or partnership; ii. An association of owners of property as defined in RCW 64.32.010, as now or hereafter amended, from a person who is an apartment owner as defined in RCW 64.32.010; or iii. An association of owners of residential property from a person who is a member of the association. "Association of owners of residential property" means any organization of all the owners of residential property in a defined area who all hold the same property in common within the area. b. For the purposes of this subsection, "commonly held property" includes areas required for common access such as reception areas, halls, stairways, parking, etc., and may include recreation rooms, swimming pools and small parks or recreation areas; but is not intended to include more grounds than are normally required in a residential area, or to include such extensive areas as required for golf courses, campgrounds, hiking and riding areas, boating areas, etc. c. To qualify for the deductions under this subsection: i. The salary or compensation paid to officers, managers, or employees must be only for actual services rendered and at levels comparable to the salary or compensation of like positions within the county wherein the property is located; ii. Dues, fees, or assessments in excess of amounts needed for the purposes for which the deduction is allowed must be rebated to the members of the association; iii. Assets of the association or organization must be distributable to all members and must not inure to the benefit of any single member or group of members. 6. Sales at Wholesale or Retail of Precious Metal Bullion and Monetized Bullion. In computing tax, there may be deducted from the measure of the tax amounts derived from the sale at wholesale or retail of precious metal The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 45/82 bullion and monetized bullion. However, no deduction is allowed on amounts received as commissions upon transactions for the accounts of customers over and above the amount paid to other dealers associated in such transactions, and no deduction or offset is allowed against such commissions on account of salaries or commissions paid to salesmen or other employees. 7. Amounts Representing Rental of Real Estate for Boarding Homes. In computing tax, there may be deducted from the measure of tax amounts representing the value of the rental of real estate for "boarding homes." To qualify for the deduction, the boarding home must meet the definition of "boarding home," and be licensed by the state of Washington under Chapter 18.20 RCW. The deduction shall be in the amount of 25 percent of the gross monthly billing when the boarder has resided within the boarding home for longer than 30 days. 8. Radio and Television Broadcasting —Advertising Agency Fees —National, Regional, and Network Advertising — Interstate Allocations. In computing tax, there may be deducted from the measure of tax by radio and television broadcasters amounts representing the following: a. Advertising agencies' fees when such fees or allowances are shown as a discount or price reduction in the billing or that the billing is on a net basis, i.e., less the discount; b. Actual gross receipts from national network, and regional advertising or a "standard deduction" as provided by RCW 82.04.280; and c. Local advertising revenue that represents advertising which is intended to reach potential customers of the advertiser who are located outside the state of Washington. The director may issue a rule that provides detailed guidance as to how these deductions are to be calculated. 9. Constitutional Prohibitions. In computing tax, there may be deducted from the measure of the tax amounts derived from business which the city is prohibited from taxing under the Constitution of the state of Washington or the Constitution of the United States. 10. Receipts from the Sale of Tangible Personal Property and Retail Services Delivered Outside the City but Within Washington. Effective January 1, 2008, amounts included in the gross receipts reported on the tax return derived from the sale of tangible personal property delivered to the buyer or the buyer's representative outside the city but within the state of Washington may be deducted from the measure of tax under the retailing, retail service, or wholesaling classification. 11. Professional Employer Services. In computing the tax, a professional employer organization may deduct from the calculation of gross income the gross income of the business derived from performing professional employer services that is equal to the portion of the fee charged to a client that represents the actual cost of wages and salaries, benefits, worker's compensation, payroll taxes, withholding, or other assessments paid to or on behalf of a covered employee by the professional employer organization under a professional employer agreement. 12. Interest on Investments or Loans Secured by Mortgages or Deeds of Trust. In computing tax to the extent permitted by Chapter 82.14A RCW, there may be deducted from the measure of tax by those engaged in banking, loan, security or other financial businesses, amounts derived from interest received on investments or loans primarily secured by first mortgages or trust deeds on nontransient residential properties. 13. Interest on Obligations of the State, Its Political Subdivisions, and Municipal Corporations. In computing tax, there may be deducted from the measure of tax by those engaged in banking, loan, security or other financial businesses amounts derived from interest paid on all obligations of the state of Washington, its political subdivisions, and municipal corporations organized pursuant to the laws thereof. 14. Interest on Loans to Farmers and Ranchers, Producers or Harvesters of Aquatic Products, or Their Cooperatives. In computing tax, there may be deducted from the measure of tax amounts derived as interest on loans to bona fide farmers and ranchers, producers or harvesters of aquatic products, or their cooperatives by a lending institution which is owned exclusively by its borrowers or members and which is engaged solely in the business of making loans and providing finance -related services to bona fide farmers and ranchers, producers The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 46/82 or harvesters of aquatic products, their cooperatives, rural residents for housing, or persons engaged in furnishing farm -related or aquatic -related services to these individuals or entities. (Ord. 1065 § 1, 2020; Ord. 888, 2008; Ord. 826 § 2, 2005; Ord. 820 § 3, 2004). 5.06.120 Tag part of overhead. It is not the intention of this chapter that the taxes or fees herein levied upon persons engaging in business be constituted as taxes or fees upon the purchasers or customer, but that such taxes or fees shall be levied upon, and collectible from, the person engaging in the business activities herein designated and that such taxes or fees shall constitute a part of the cost of doing business of such persons. (Ord. 1065 § 1, 2020; Ord. 820 § 3, 2004). 5.06.130 Severability clause. If any provision of this chapter or its application to any person or circumstance is held invalid, the remainder of the chapter or the application of the provision to other persons or circumstances shall not be affected. (Ord. 1065 § 1, 2020; Ord. 888, 2008). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.10 ACCOMMODATION EXCISE TAX Chapter 5.10 ACCOMMODATION EXCISE TAX Sections: 5.10.010 Tax imposed. 5.10.020 Definitions. 5.10.030 Payment of tax. 5.10.040 Administration and collection. 5.10.050 No tax credit. 5.10.060 Special fund authorized. 5.10.070 Violation—Penalty. Page 47/82 5.10.010 Tax imposed. There is levied a special excise tax of two percent on the sale of or charge made for the furnishing of lodging that is subject to tax under Chapter 82.08 RCW. The tax imposed under Chapter 82.08 RCW applies to the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, or trailer camp, and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property. It shall be presumed that the occupancy of real property for a continuous period of one month or more constitutes a rental or lease of real property and not a mere license to use or enjoy the same. (Ord. 609 § 1, 1997; Ord. 347, 1988). 5.10.020 Definitions. The meaning of the terms "seller," "selling price," "buyer," "consumer," and such other and further definitions contained in RCW 82.08.010, as now or hereafter amended, are adopted by this reference, for purposes of this chapter and the tax imposed hereby. (Ord. 347, 1988). 5.10.030 Payment of tax. Any seller who is required to collect the tax imposed by this chapter shall pay over such tax to the Department of Revenue of the state of Washington. (Ord. 347, 1988). 5.10.040 Administration and collection. For the purposes of the tax levied by this chapter: A. The Department of Revenue of the state is designated as the agent of the city for the purposes of collection and administration. B. The administrative provisions contained in RCW 82.08.050 through 82.08.070, and those administrative provisions contained in Chapter 82.32 RCW, each as now or hereafter amended, shall apply with respect to the administration and collection of this tax by the Department of Revenue. C. All rules and regulations adopted by the Department of Revenue for the administration of Chapter 82.08 RCW, as promulgated by the Washington Administrative Code (WAC) and as now or hereafter amended, are adopted by this reference. D. The Department of Revenue is empowered on behalf of the city to prescribe such special forms and reporting procedures as the director of such department may deem necessary or convenient for the administration and collection of the tax. (Ord. 347, 1988). 5.10.050 No tax credit. The tax authorized and imposed by this chapter is in addition to any other municipal or other tax authorized by law, except as specifically provided to the contrary. (Ord. 347, 1988). 5.10.060 Special fund authorized. A. There is created a special fund in the budgeting and accounting records of the city, to be known as the "lodging tax fund." All taxes levied and collected pursuant to the provisions of this chapter shall, upon receipt by the city, be The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.10 ACCOMMODATION EXCISE TAX Page 48/82 credited to such fund. Such moneys as may be accumulated in the said fund shall be expended only upon majority vote of the city council, and for those purposes set forth in RCW 67.28.210, as now or hereafter amended. B. Until expended for authorized purposes, moneys accumulated in the lodging tax fund may be invested in interest-bearing securities by the city clerk/treasurer in any manner authorized by law. (Ord. 347, 1988). 5.10.070 Violation —Penalty. It is unlawful for any person, firm, corporation or other legal entity to violate or fail to comply with any of the provisions of this chapter. Any such person, firm, corporation or other legal entity violating any provision of this chapter shall be guilty of a misdemeanor, and upon conviction thereof shall be punished by imprisonment for a maximum term fixed by the court not exceeding 90 days, or by a fine in an amount fixed by the court not exceeding $750.00, or by both such imprisonment and fine. Each separate period, sale or charge, for which a violation or failure to comply with this chapter occurs shall be and constitute a separate offense. (Ord. 347, 1988). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.12 CABARETS* Chapter 5.12 CABARETS" Sections: 5.12.010 License—Required. 5.12.020 Definitions. 5.12.030 Persons ineligible. 5.12.040 License—Application—Contents. 5.12.050 License —Application —Affidavit of verification. 5.12.060 License —Application —Presentation to council for issuance. 5.12.070 License —Revocation —Appeal. 5.12.080 License —Annual fee. 5.12.090 Agreement between applicant and city. Page 49/82 *For statutory authority for cities and towns to adopt police ordinances and regulations not in conflict with state liquor law, see RCW 66.08.120. 5.12.010 License—Required. It is unlawful for any person to conduct, manage or operate a cabaret within the corporate limits of the city, and no person shall conduct, manage or operate such a cabaret within the corporate limits of the city, unless such person has a valid and subsisting license from the city so to do obtained in the manner herein provided. This license is in addition to a business license that may be required under Chapter 5.02 YMC. (Ord. 1046 § 10, 2018; Ord. 89 § 2, 1959). 5.12.020 Definitions. As used in this chapter, the following words and phrases shall have the meaning in this section attributed to them as follows: A. `Bar" means any bar, counter or similar device from which intoxicating beverages are served, placed, or passed directly to customers for consumption thereat including the space behind said bar or counter where intoxicating beverages are kept. B. "Cabaret' means any room, place or space whatsoever within the corporate limits of the city in which any music, singing, dancing or other similar entertainment is permitted in connection with or as a part of the operation of any hotel, restaurant, cafe, club, tavern, cocktail lounge or eating place engaged directly or indirectly in selling, serving or providing the public with intoxicating beverages of any kind; provided, however, that the words "music and entertainment' as used herein shall not include music and entertainment produced by radio, phonograph, television or any other mechanical or electronic device. C. "Intoxicating beverage" means and includes all types of intoxicating beverages or liquors defined by the Washington State Liquor Act. D. "Person," wherever used in this chapter, means and includes natural persons of either sex, firms, copartnerships, and corporations whether acting by themselves or by servant, agent or employee. The singular number includes the plural and the masculine pronoun includes the feminine. E. "Service bar" means any bar, counter or similar device upon which food or intoxicating beverages are placed, and from which it is then conveyed to customers seated at tables or in booths. (Ord. 89 § 1, 1959). 5.12.030 Persons ineligible. No license or permit of any kind shall be issued pursuant to the provisions of this chapter to: A. A person who is not a citizen of the United States except when in contravention of treaty; B. A person who has not resided in the state of Washington for a least one month prior to making application; The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.12 CABARETS* Page 50/82 C. A person who has been convicted of a felony within five years prior to filing his application or any person not having good moral character; D. A person whose place of business is conducted by a manager or agent, unless such manager or agent possesses the same qualifications required by the licensee; E. A copartnership unless all of the members thereof shall be qualified to obtain a license as provided in this section; F. A corporation unless all of the officers thereof are citizens of the United States and otherwise qualified to receive a license under the provisions of this chapter, in which event, the license shall be issued to the manager or other directing head thereof. (Ord. 89 § 3, 1959). 5.12.040 License — Application — Contents. Any person desiring to procure a cabaret license shall make application therefor in writing to the council of the city, which application shall state and contain the following: A. The name and address of the applicant; B. A statement as to whether applicant is an individual, partnership, or a corporation; C. If a partnership, the names of all persons having an interest in the proposed business; D. If a corporation, the names of its officers and the name of each stockholder owning directly or indirectly more than 10 percent of the stock of such corporation, together with a statement of the total number of shares outstanding and the number of shares held by each of said stockholders; E. A statement of the proposed location of the cabaret illustrated by a floor layout plan; F. A brief statement of the proposed plan of operation of the cabaret; G. A statement as to whether the applicant, any copartner in the applicant copartnership, if it is a copartnership, and any stockholder of the applicant, if the applicant is a corporation, has been convicted of a felony within five years last past prior to the date of the application. (Ord. 89 § 4, 1959). 5.12.050 License — Application — Affidavit of verification. The application shall be signed and duly verified by the applicant or duly authorized representative of the applicant before an officer authorized to administer oaths and such affidavit of verification shall be precisely in the following form: STATE OF WASHINGTON County of Thurston being first duly sworn on oath, deposes and says: I am the above named applicant or duly authorized representative of the applicant, and make this affidavit for the purpose of obtaining from the City of Yelm a license to operate a cabaret as provided by the ordinance applicable thereto, and that I have personal knowledge of the matters stated in the foregoing application and the statements therein contained are true. SUBSCRIBED and sworn to before me this day of , 20 Notary Public in and for the State of Washington, residing at (Ord. 89 § 4, 1959). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Page 51/82 Chapter 5.12 CABARETS* 5.12.060 License—Application —Presentation to council for issuance. The city council, upon presentation of said application, shall consider the same and determine whether or not the applicant is fully qualified for such license, and if the council is satisfied that the applicant qualifies for such license under the provisions of this chapter, then the city council shall direct the city clerk/treasurer to issue the license applied for. For the purpose of determining the qualification of the applicant, the council of the city may refer the application to a subcommittee composed of not less than three members of the council of the city to investigate the application and report back to the full council. This subcommittee may, if necessary in pursuance of said investigation, hold a hearing at which it may require the attendance of the applicant who may be required to testify under oath to any matters pertinent to the determination of the council as to whether the license shall properly be granted. (Ord. 89 § 5, 1959). 5.12.070 License —Revocation —Appeal. Any license issued under the provisions of this chapter may be revoked by the mayor of the city in the event that he determines that the further operation of the cabaret would be detrimental to the public peace, health or welfare of the city, or for the violation of any federal or state law, or any ordinance of the city affecting the operation of such cabaret or the agreement required by this chapter. The mayor of the city, if he determines the license should be revoked, shall cause to be served on the licensee or person managing the business of the licensee, such reasonable notice of the revocation of such license as he may determine to be proper, which notice shall include a statement of the facts upon which the mayor has determined that said license should be revoked. Said revocation shall be effective immediately upon service thereof as provided herein, but the licensee may, within one week from the date of the service of the notice, appeal the determination of the mayor to the council of the city, which council shall then consider the action of the mayor in revoking the license. The council shall hold a hearing on such revocation within 10 days after receipt of the notice by the city clerk/treasurer, at which the licensee shall be entitled to appear. Said appeal shall be taken by delivering written notice thereof to the city clerk/treasurer. The council shall then determine whether or not the action of the mayor of the city shall be affirmed, or whether the license shall be reinstated. Every applicant who shall accept a license under the provisions of this chapter and become a licensee hereunder shall be deemed to have consented to the provisions of this chapter with respect to the revocation of licenses. (Ord. 89 § 6, 1959). 5.12.080 License—Annualfee_ The annual license fee for the license provided for by this chapter shall be $75.00 payable annually in advance. No proration of said license fee shall be permitted except in the event that the original application shall be made subsequent to the thirtieth day of June, then one-half of the annual license fee may be accepted for the remainder of said year. All of such licenses shall expire on the thirty-first day of December of the year in which said license is issued. Subject to the provisions of this chapter with respect to revocation, the licensee may by payment of the annual license fee on or before the first day of January each year subsequent to the issuance of the license renew the same for the ensuing year. No part of the license fee shall be assignable or subject to refund, and the license shall not be assignable. (Ord. 144 § 1, 1973; Ord. 89 § 7, 1959). 5.12.090 Agreement between applicant and city. No license shall be issued to any applicant pursuant to the provisions of this chapter until such applicant has entered into an agreement with the city pursuant to the provisions of which the applicant does undertake and agree to pay the expenses of the city incident to obtaining a special police officer of the city who shall be on duty at the place of business of the applicant at any time the mayor of the city determines that the maintaining of peace and order shall require the services of such special deputy, and said agreement shall provide that said police officer shall be selected and appointed by the mayor of the city. (Ord. 89 § 8, 1959). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.16 PEDDLERS Chapter 5.16 PEDDLERS (Repealed by Ord. 953) The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Page 52/82 Yelm Municipal Code Chapter 5.18 TRANSPORTATION NETWORK COMPANIES Chapter 5.18 TRANSPORTATION NETWORK COMPANIES Sections: 5.18.010 Purpose. 5.18.020 Definitions. 5.18.030 Yelm business license required. 5.18.040 TNC license required. 5.18.050 TNC driver requirements. 5.18.060 TNC requirements. 5.18.070 Vehicle inspection and maintenance. 5.18.080 Insurance requirements. 5.18.090 Registered agent required. 5.18.100 Audit. 5.18.110 Operational requirements. 5.18.120 Nondiscrimination—Accessibility. 5.18.130 Revocation, suspension, or denial of TNC license. 5.18.140 Enforcement. 5.18.150 Penalty. Page 53/82 5.18.010 Purpose. The purpose of this chapter is to provide for and promote the safety and welfare of the general public and not to create or designate any particular class of persons who will or should be specially protected by its terms. Nothing contained in this chapter is intended, nor shall be construed, to create any liability on the part of the city or its employees for any injury or damage resulting from the failure of the licensee or driver to comply with the provisions of this chapter, or by the city's or its employees' enforcement or failure to enforce any part of this chapter. (Ord. 1013 § 2, 2016). 5.18.020 Definitions. For the purpose of this chapter, the following definitions apply A. "Transportation network company" or "TNC" means an entity that uses a digital network to connect passengers to TNC drivers who use personal vehicles to transport passengers for compensation between geographical points chosen by the passenger. B. `Digital network" means an Internet -enabled platform or application used to connect passengers with TNC drivers. C. "TNC driver" means an individual who uses a personal vehicle to provide transportation services arranged through a TNC's digital network. D. "TNC vehicle" means a personal vehicle used by a TNC driver to provide transportation services arranged through a TNC's digital network E. "Operate a TNC in the city of Yelm" means a TNC uses its digital network to connect a TNC driver to a passenger for a trip originating in the city of Yelm. F. "Operate as a TNC driver in the city of Yelm" means a TNC driver accepts a trip request over a TNC's digital network that originates in the city of Yelm. G. "Person" means any natural person of either sex, firms, corporations, partnerships and associations either acting by themselves or by servant, agent or employee. The singular shall include the plural and the masculine pronoun shall include the feminine and neuter. H. "Administrator" means the Yelm city clerk. (Ord. 1013 § 2, 2016) The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.18 TRANSPORTATION NETWORK COMPANIES Page 54/82 5.18.030 Yelm business license required. A. It is a violation of this chapter for any TNC to operate in the city of Yelm without a current and valid city of Yelm business license as provided for under Chapter 5.02 YMC. B. It is a violation of this chapter for any TNC driver, who is an independent contractor affiliated with a TNC, to operate in the city of Yelm without a current and valid Yelm business license as provided for under Chapter 5.02 YMC. It is the responsibility of the TNC to communicate this requirement to TNC drivers. C. TNC drivers must keep a copy of their business license in their vehicle when logged on and accepting rides from the TNC's digital network. It is the responsibility of the TNC to communicate this requirement to TNC drivers. D. Except as described in subsections B and C of this section, the TNC shall have no obligations as to TNC driver business license requirements. (Ord. 1046 § 11, 2018; Ord. 1013 § 2, 2016). 5.18.040 TNC license required. A. It is a violation of this chapter for any TNC to operate in the city of Yelm without a current and valid city of Yelm TNC license. This license is in addition to the business license that is required under YMC 5.18.030 and Chapter 5.02 YMC. B. The administrator or designee may issue a TNC license; provided, that the TNC applicant submits an affidavit sworn under penalty of perjury, on a form provided by the city, that to the best of the applicant's knowledge, formed after a diligent inquiry into the facts, the TNC is in full compliance with this chapter, including, but not limited to, all driver, vehicle, insurance, and operational requirements. C. The TNC license shall be effective for one year. D. The annual TNC license fee shall be $1,000 and shall be paid in full at the time of submitting all initial and renewal applications to the city. (Ord. 1046 § 12, 2018; Ord. 1013 § 2, 2016). 5.18.050 TNC driver requirements. A. TNC drivers shall certify that they have no known physical or mental infirmity which jeopardizes the ability to operate as a TNC driver. B. TNC drivers shall be at least 21 years of age. C. TNC drivers shall possess a valid Washington State driver's license and shall have been continuously licensed as a driver by the state of Washington and/or another state for at least one year immediately prior to operating as a TNC driver in Yelm. A home state driver's license with active military ID or student ID with proof of full-time enrollment and nonresident status may be an acceptable alternative, subject to review and approval. D. TNC drivers shall not have been convicted or found to have committed three or more moving violations during any 12 -month period during the three years prior to operating as a TNC driver in Yelm. E. TNC drivers shall possess proof of motor vehicle registration and proof of current automobile liability insurance. The TNC shall certify that all drivers have insurance that meets the requirements of this chapter, including insurance coverage for use of the vehicle for transportation of passengers for -hire as required by Chapter 48.177 RCW as enacted or subsequently amended. (Ord. 1013 § 2, 2016). 5.18.060 TNC requirements. A. The TNC or its agent shall maintain accurate and up-to-date records for all TNC drivers accessing its digital network to provide TNC services in the city of Yelm. Said records shall include the driver's name, age, address, social security number, criminal history, driver's license, motor vehicle registration, vehicle safety inspection records, and proof of automobile insurance coverage for liability, including insurance coverage for use of the vehicle for transportation of passengers for -hire as required by Chapter 48.177 RCW as enacted or subsequently amended. B. Prior to permitting a person to act as a TNC driver on its digital network, and annually thereafter, the TNC shall obtain and review a criminal background check report for such person. The criminal background check shall include a search of no less than five years of database history, unless prohibited by law, in which case the duration of the The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Page 55/82 Chapter 5.18 TRANSPORTATION NETWORK COMPANIES search shall be the maximum number of years permitted by law. The criminal background check shall include local, state, and national criminal history databases and national and state sex offender registries. Any person who is on a sex offender registry or who has a criminal conviction, within the past five years, of crimes involving driving under the influence of alcohol or controlled substances, felony fraud, sexual offenses, felony property damage or theft, acts of violence, acts of terror, reckless driving or negligent driving, or use of a motor vehicle to commit a felony, shall not be permitted to act as a TNC driver on the TNC's digital network. The TNC or its agents shall maintain records of such criminal background checks for a period of two years. For purposes of this section, the term "criminal conviction" includes a "conviction or other disposition adverse to the subject" as defined under RCW 10.97.030, and bail forfeitures. C. The TNC shall only permit an individual to act as a TNC driver on its digital network if it finds that the standards set forth in this section are met by such individual. The TNC shall revoke a driver's authority to act as a TNC driver on its digital network if the standards set forth in this section are not met. (Ord. 1013 § 2, 2016). 5.18.070 Vehicle inspection and maintenance. A. TNC vehicles operating in the city of Yelm shall be no more than 10 years old. B. The TNC shall inspect or cause to be inspected annually and every year thereafter every motor vehicle used by a TNC driver before allowing the driver to use the motor vehicle to provide transportation services. C. The inspection required in subsection B of this section must include, without limitation, an inspection of the foot and emergency brakes, steering, windshield, rear window, other glass, windshield wipers, headlights, tail lights, turn indicator lights, braking lights, front seat adjustment mechanism, doors, horn, speedometer, bumpers, steering system, muffler, exhaust, tires, rear view mirrors, and safety belts. The inspection must ensure that all of the components listed are in proper functioning order. D. The TNC shall maintain vehicle safety inspection records for a minimum of three years. (Ord. 1013 § 2, 2016). 5.18.080 Insurance requirements. The TNC shall comply with the automobile liability insurance requirements contained in Chapter 48.177 RCW as enacted or subsequently amended. (Ord. 1013 § 2, 2016). 5.18.090 Registered agent required. The TNC shall maintain a registered agent for service of process in the state of Washington. The name, telephone number, and physical address of the registered agent shall be submitted to the city of Yelm at the time of license application. The TNC shall notify the city of Yelm in writing of any changes to its registered agent during the term of the license. (Ord. 1013 § 2, 2016). 5.18.100 Audit. A. No more than twice per license year, the city may audit the TNC's records to review compliance with this chapter. Each audit shall be limited to records relating to no more than 20 randomly selected TNC drivers operating in the city of Yelm. In the event the audit reveals discrepancies in the records reviewed, the city reserves the right to audit all of the TNC's records related to TNC drivers operating in the city of Yelm. B. The audit shall occur at City Hall, 105 Yelm Avenue West, Yelm, Washington; provided, that the city may in its discretion agree to an alternative location. C. Notwithstanding the foregoing, the city may require the TNC to produce records at any time to investigate a specific complaint regarding compliance with this chapter. (Ord. 1013 § 2, 2016). 5.18.110 Operational requirements. A. While in service in the city, TNC drivers shall only transport passengers who have arranged transportation through a TNC's digital network and shall not solicit or accept street hails by persons seeking transportation. B. While in service in the city, each TNC vehicle shall display removable trade dress or marks which are visible from 50 feet and clearly associate the vehicle with a licensed TNC company. The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Page 56/82 Chapter 5.18 TRANSPORTATION NETWORK COMPANIES C. The TNC's digital network or website shall display for the passenger the first name and photograph of the TNC driver as well as the make, model, and license plate number of the TNC vehicle. D. The TNC's digital network or website shall display for the passenger the applicable rates being charged and the option to receive an estimated fare before the passenger enters the TNC vehicle. E. The TNC shall implement a zero tolerance policy on the use of drugs or alcohol applicable to any TNC driver on its digital network. The TNC shall provide notice of the zero tolerance policy on its website, as well as the procedures to report a complaint about a TNC driver with whom the passenger was matched and whom the passenger reasonably suspects was under the influence of drugs or alcohol during the course of the ride. The TNC shall immediately suspend a driver upon receipt of a passenger complaint alleging a violation of the zero tolerance policy. The suspension shall last the duration of the investigation. (Ord. 1013 § 2, 2016). 5.18.120 Nondiscrimination—Accessibility. A. The TNC shall adopt a policy of nondiscrimination on the basis of destination, race, color, national origin, religious belief or affiliation, sex, disability, age, sexual orientation, or gender identity with respect to riders and potential riders and notify TNC drivers of such policy. B. TNC drivers shall comply with all applicable laws regarding nondiscrimination against riders or potential riders on the basis of destination, race, color, national origin, religious belief or affiliation, sex, disability, age, sexual orientation, or gender identity. C. TNC drivers shall comply with all applicable laws relating to accommodation of service animals. D. A TNC shall not impose additional charges for providing services to persons with physical disabilities because of those disabilities. (Ord. 1013 § 2, 2016). 5.18.130 Revocation, suspension, or denial of TNC license. A. A TNC license may be revoked, suspended, or denied by the administrator for any of the following reasons: 1. Failure to meet or maintain any of the requirements or qualifications set forth in this chapter for obtaining a TNC license. 2. A materially false statement contained in the application for the license. 3. Any violation of this chapter. B. Prior to any revocation, suspension or denial of any TNC license, the city shall inform the TNC of their right to a hearing thereon. Such hearing, if requested, shall be conducted before the city prior to the implementation of any revocation, suspension or denial. (Ord. 1013 § 2, 2016). 5.18.140 Enforcement. The administrator shall have the administrative authority to implement and enforce this ordinance. The administrator may adopt rules and regulations for its administration, not inconsistent with this chapter. This provision shall not be construed to abrogate or limit the jurisdiction of the Yelm police department to enforce any provisions of this chapter or of any other city ordinance relating to motor vehicles or the operation of taxicabs or TNC vehicles. (Ord. 1013 § 2, 2016). 5.18.150 Penalty. A. In addition to all other provisions and standards of this chapter, the acts or omissions set forth in this section are prohibited. Any TNC or TNC driver who shall fail to comply with any provision or standard of this chapter shall be in violation of this chapter. A TNC may be held responsible for violations by TNC drivers if the TNC is provided notice of the violation and fails to cure it within a reasonable period. Any special license granted to a TNC may be suspended or revoked by the director or designee for such violation. B. Any TNC submitting a materially false affidavit as provided for under YMC 5.18.040 shall be deemed to have committed a misdemeanor, and if found guilty, shall be subject to a fine not to exceed S 1,000, and/or to imprisonment not to exceed 90 days or to both such fine and imprisonment. Each day shall be a separate offense. In The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.18 TRANSPORTATION NETWORK COMPANIES Page 57/82 the event of a continuing violation or failure to comply, the second and subsequent days shall constitute a gross misdemeanor punishable by a fine not to exceed $5,000 and/or imprisonment not to exceed 364 days or both such fine and imprisonment. Continuing violation shall mean the same type of violation which is committed within a year of the initial violation. C. Any TNC affiliating with a driver who is picking up a passenger in the city of Yehn without having first obtained a TNC license shall be subject to a civil infraction as provided in Chapter 5.03 YMC and the penalties in YMC 5.03.300. D. While in service, any TNC driver picking up a passenger in the city of Yelm without having a current contract with a special licensed TNC shall be subject to a civil infraction as provided in Chapter 5.03 YMC and the penalties in YMC 5.03.300. E. Any independent contractor TNC driver who picks up a passenger in the city of Yelm and who has not obtained a business license under YMC 5.02.020 or determination of exemption under YMC 5.02.070 shall be subject to penalties as stated in YMC 5.02.080. (Ord. 1013 § 2, 2016). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.20 PUBLIC AND TEENAGE DANCES Chapter 5.20 PUBLIC AND TEENAGE DANCES Sections: 5.20.010 Definitions. 5.20.020 Permit for public adult or teenage dance required — Exception. 5.20.030 Permit—Issuance authorized—Conditions. 5.20.040 Permit—Application requirements. 5.20.050 Penn it—Filing fee. 5.20.060 Permit—Not transferable. 5.20.070 Public dance — Employee restrictions. 5.20.080 Public dance —Persons under 18 restricted. 5.20.090 Teenage dance —Misstatement in permit application prohibited. 5.20.100 Teenage dance —Adult supervision provided by sponsor required. 5.20.110 Teenage dance —Age restriction on participation. 5.20.120 Teenage dance —Alcoholic beverage prohibited. 5.20.130 Teenage dance —Dancing after midnight prohibited — Exception. 5.20.010 Definitions. For the purpose of this chapter certain words and terms are defined as follows: Page 58/82 A. "Public dance" means any dance or ball to which the public generally may gain admission, with or without the payment of an admission fee, except those conducted regularly and covered under a cabaret license issued pursuant to Chapter 5.12 YMC. B. "Sponsor" or "sponsoring group" means any one or more of the following: 1. Duly accredited public or parochial schools; 2. Governmental agencies, entities, or political subdivisions; and 3. Bona fide clubs, dancehalls, fraternal orders, societies, organizations or groups of persons organized and existing for or devoted primarily to the purposes of promoting and carrying on youth activities and recreational and dancing facilities; provided, that such club, dancehall, order, society, group or organization has been regularly and duly organized and actively in existence at least one year prior to the time of any application for a permit for a dance. C. "Teenage dance" means any dance or ball to which persons under 18 years of age may gain admission with or without payment of admission fees. (Ord. 213 § 4(G)(1), 1977). 5.20.020 Permit for public adult or teenage dance required — Exception. It is unlawful to conduct or sponsor any public adult or teenage dance in the city without first obtaining a written permit to do so as required in this chapter; and except in full compliance with all the conditions and provisions herein provided for; provided, however, that such permit shall not be required for teenage dances sponsored by public or parochial schools. (Ord. 213 § 4(G)(4), 1977). 5.20.030 Permit—Issuance authorized — Conditions. A. A permit for a public dance shall be issued by the city clerk/treasurer and only to a sponsor or a sponsoring group. Such permit shall be issued unless the city clerk/treasurer reasonably determines that the proposed dance will unduly interfere with another lawful activity or, upon investigation and advice from the city, that allowing such dance to be conducted under the circumstances and manner described in the application creates undue risk that: 1. Fighting, rioting or other public disorders are likely to occur; or 2. Illegal use of drugs or alcohol is likely to occur; or The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Page 59/82 Chapter 5.20 PUBLIC AND TEENAGE DANCES 3. The safety of the public or participants will otherwise be imperiled; or 4. Other serious disruptions will be likely to occur. B. The permit may be conditioned so as to confine the dance to an enclosed dancehall or other building if warranted by any of the above considerations. Any denial under this section may be appealed by the applicant to the city council, which may approve, condition or deny the permit application, based on the above considerations. (Ord. 213 § 4(G)(5), 1977). 5.20.040 Permit—Application requirements. A. The application for a permit shall be accompanied by adequate proof that the place or premises where the dance is to be held has a valid public dancehall license, or is not required to have such a license but conforms with all the safety regulations established by law, and must be filed with the city clerk/treasurer at least 10 days prior to any dance. The application or permit shall set forth therein the following minimum information: 1. The name and address of the applicant's officers; 2. The date upon which the dance is to be held; 3. The address of the place where the dance is to be held; 4. The approximate attendance expected; 5. The minimum number of adult supervisors who will be in attendance at all times during the holding of said dance, and the names and addresses of such adults. B. If the application is approved, the permit for such a dance will then be issued by the city clerk/treasurer. A copy of the permit so issued shall forthwith be filed with the city clerk/treasurer. (Ord. 213 § 4(G)(6), 1977). 5.20.050 Permit — Filing fee. The filing fee for a public adult or teenage dance shall be in the amount of $5.00. (Ord. 213 § 4(G)(8), 1977). 5.20.060 Permit—Not transferable. No permit granted pursuant to this chapter shall be transferable, nor shall any public dance or teenage dance be conducted at any other place than that specified in the permit therefor. (Ord. 213 § 4(G)(9), 1977). 5.20.070 Public dance—Employee restrictions. No person afflicted with any contagious or infectious disease shall be employed in or knowingly be permitted to take part in any place where a public dance is carried on, and no person under the age of 18 years shall be employed in any such establishment, except that such age prohibition shall not apply to any person employed as an entertainer or a musician at such dance. (Ord. 213 § 4(G)(3), 1977). 5.20.080 Public dance —Persons under 18 restricted. No person under the age of 18 years shall take part in or knowingly be permitted to take part in any public dance unless such person be accompanied by a parent or legal guardian. Any person under the age of 18 who shall by affirmative misrepresentation of age obtain admission to or permission to remain in any public dance shall be guilty of a violation of this chapter. (Ord. 213 § 4(G)(2), 1977). 5.20.090 Teenage dance — Misstatement in permit application prohibited. No applicant for a permit for a teenage dance shall knowingly make any material misstatement in the application for the permit. (Ord. 213 § 4(G)(7)(a), 1977). 5.20.100 Teenage dance—Adult supervision provided by sponsor required. Sufficient adult supervision shall be provided by the sponsor at all teenage dances to insure that accepted standards of social conduct are followed. (Ord. 213 § 4(G)(7)(c), 1977). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.20 PUBLIC AND TEENAGE DANCES Page 60/82 5.20.110 Teenage dance— Age restriction on participation. No person of the age of 20 years or more, and no person under the age of 15 years shall attend any teenage dance as a participant. This does not prohibit the attendance of chaperones and parents or other sponsors who do not participate in the dancing, nor does it prohibit persons employed as entertainers or musicians at such dances. Any person of the age of 20 years or more or under the age of 15 years who shall, by affirmative misrepresentation of age, obtain admission to or permission to remain in any teenage dance shall be guilty of a violation of this chapter. (Ord. 213 § 4(G)(7)(e), 1977). 5.20.120 Teenage dance — Alcoholic beverage prohibited. No alcoholic beverage shall be sold, consumed or be available on the premises in or about which any teenage dance is held. Admission to a teenage dance shall be denied to any person showing evidence of drinking any alcoholic beverage or who has any alcoholic beverage on his person. (Ord. 213 § 4(G)(7)(b), 1977). 5.20.130 Teenage dance— Dancing after midnight prohibited — Exception. No dancing at any teenage dance shall be permitted after the hour of 12:00 midnight unless the permit issued for that dance specifically authorizes the continuance for a later hour. Authorization to continue dancing after the hour of 12:00 midnight may be approved within the discretion of the city clerk/treasurer. (Ord. 213 § 4(G)(7)(d), 1977). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.21 REGULATION OF SOLICITATION Chapter 5.21 REGULATION OF SOLICITATION Sections: 5.21.010 Purpose and intent. 5.21.020 Definitions. 5.21.030 Place of solicitation — Violation. 5.21.040 Manner of solicitation —Violation. 5.21.050 Solicitation — Where permitted. 5.21.060 Penalty. 5.21.070 Severability. Page 61/82 5.21.010 Purpose and intent. It is the purpose of this chapter to regulate solicitation in order to promote the health, safety, peace, and general welfare of the citizens and visitors of the city of Yelm. (Ord. 1037 § 1, 2017). 5.21.020 Definitions. For the purposes of this chapter: A. "Automated teller machine" (ATM) means a device, linked to a financial institution's account records, which is able to carry out transactions, including, but not limited to: account transfers, deposits, cash withdrawals, balance inquiries, and mortgage and loan payments. B. "Obstructing" means to walk, stand, sit, or he, or place an object, in such a manner as to block passage by another person or a vehicle, or to require another person or a driver of a vehicle to take evasive action to avoid physical contact. C. "Solicitation" for the purposes of this chapter is any means of asking, begging, requesting, or pleading made in person, orally or in a written or printed manner, directed to another person, requesting an immediate donation of money, contribution, alms, financial aid, charity, gifts of items or services of value, or the purchase of an item or service for an amount far exceeding its value, under circumstances where a reasonable person would understand that the purchase is in substance a donation. D. "Public transportation vehicle" means any vehicle used as a mode of mass transit E. "Public transportation stop" means an area officially marked and designated as a place to wait for a bus or any other public transportation vehicle that is operated on a scheduled route with passengers paying fares on an individual basis. F. "Self-service fuel pump" means a fuel pump: 1. From which a vehicle may be manually filled with gasoline or other fuel directly by its owner or operator, with or without the aid of an employee or attendant of the premises at which the fuel pump is located; and 2. That is accessible and available for use by members of the general public. (Ord. 1037 § 1, 2017). 5.21.030 Place of solicitation —Violation. It shall be unlawful for any person to solicit when the person solicited is in any of the following places within the city limits of Yelm, Washington: A. At any public transportation stop; B. In any public transportation vehicle; C. Within 15 feet of: The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.21 REGULATION OF SOLICITATION 1. An automated teller machine; 2. A self-service fuel pump; Page 62/82 3. Any parked vehicle as occupants of such vehicle enter or exit such vehicle. (Ord. 1037 § 1, 2017). 5.21.040 Manner of solicitation —Violation. It shall be unlawful for any person to make solicitations in any of the following manners: A. By intentionally coming within three feet of the person solicited, unless that person has indicated that he or she does wish to make a donation; B. By intentionally obstructing the path of the person or vehicle of the person solicited; C. By intentionally obstructing the passage through the entrance or exit of any building; D. By soliciting anyone under the age of 16; E. By following a person who walks away from the solicitor, if the solicitor's conduct is intended to or is reasonably likely to intimidate the person being solicited into responding affirmatively to the solicitation; F. By using profane or abusive language, either during the solicitation or following a refusal; G. By soliciting in a group of two or more persons, except where one or more solicitor(s) is/are under the age of 18 and is/are the dependent child(ren) of the other solicitor; H. By soliciting within 50 feet of any other solicitor, except where one or more solicitor(s) is/are under the age of 18 and is/are the dependent child(ren) of the other solicitor; or L By any statement, gesture, or other communication that a reasonable person in the position of the person solicited would perceive to be a threat or offensive. (Ord. 1037 § 1, 2017). 5.21.050 Solicitation —Where permitted. Solicitation is permitted in any place and manner not otherwise restricted by this chapter. (Ord. 1037 § 1, 2017). 5.21.060 Penalty. Any person found to be in violation of this chapter shall be guilty of a misdemeanor and, if found guilty, shall be subject to a fine not to exceed $1,000, plus costs and assessments, and/or imprisonment not to exceed 90 days, or to both such fine and imprisonment. (Ord. 1037 § 1, 2017). 5.21.070 Severability. If any one or more sections, subsections, or sentences of this chapter are held to be unconstitutional or invalid, such decision shall not affect the validity of the remaining portion of this chapter and the same shall remain in full force and effect. (Ord. 1037 § 1, 2017). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.24 PUBLIC PARADES AND DEMONSTRATIONS Chapter 5.24 PUBLIC PARADES AND DEMONSTRATIONS Sections: 5.24.010 Use of streets prohibited—Exception. 5.24.020 Notice of intention to conduct parade — Required when — Contents. 5.24.030 Permit—Issuance conditions. 5.24.040 Permit—Appeal to council. 5.24.050 Military parades exempt. Page 63/82 5.24.010 Use of streets prohibited —Exception. It is unlawful for any person to use the public streets of the city for marching in parades or for public demonstrations unless provisions of this chapter have first been complied with. (Ord. 213 § 4(F)(1), 1977). 5.24.020 Notice of intention to conduct parade —Required when — Contents. Whenever any persons plan to have any procession or parade through the streets of the city, which procession or parade consists of 50 or more persons on foot or in vehicles, the persons or person who will have charge, supervision, management or direction of such procession or parade shall, not less than 48 hours prior to the proposed starting time for such parade or procession, notify the mayor or the police chief in writing of the intention to conduct such parade or procession, which notice shall be in writing signed by the person or persons who will be responsible for the conduct of such parade or procession, and which notice in writing shall specify the place within the city where such parade or procession will commence its march and the proposed route, giving the street names, the approximate time expected to be consumed in such parade or procession and the approximate number of automobiles or other vehicles expected to take part in such parade or procession. (Ord. 573 § 2, 1996; Ord. 213 § 4(F)(2), 1977). 5.24.030 Permit—Issuance conditions. On receipt of such written notice, the mayor or the police chief shall issue a permit to the person or persons signing the notice, authorizing such parade or procession; provided, however, that if in the judgment of the mayor or police chief a parade or procession of the size indicated at the time indicated and along the route indicated will unduly interfere with or endanger traffic within the city, the mayor or police chief may designate in such permit a reasonable alternative time or route on which such parade may proceed and it is unlawful to conduct a parade except at the times and on the routes so designated in such permit. (Ord. 573 § 2, 1996; Ord. 213 § 4(F)(3), 1977). 5.24.040 Permit—Appeal to council. The applicant may appeal to city council if he feels the conditions are unreasonable. The city council may modify or delete such conditions as it sees fit. (Ord. 213 § 4(F)(4), 1977). 5.24.050 Military parades exempt. This chapter shall not apply to any parades or processions conducted by the military or naval forces of the United States or the militia of the state of Washington. (Ord. 213 § 4(F)(5), 1977). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.28 CIRCUSES AND CARNIVALS Chapter 5.28 CIRCUSES AND CARNIVALS Page 64/82 Sections: 5.28.010 Traveling carnival and similar amusements — Permit required. 5.28.010 Traveling carnival and similar amusements —Permit required. It is unlawful for any traveling carnival or aggregation of sideshows, doll racks, cane racks or other similar amusement devices to exhibit, show or operate within the city, unless granted a permit by the city. (Ord. 213 13(A), 1977). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.32 FIREWORKS (effective until June 27, 2024) Chapter 5.32 FIREWORKS (effective until June 27, 2024) Sections: 5.32.010 Adoption of state provisions. 5.32.020 Definitions. 5.32.030 Sale, possession and discharge of fireworks. 5.32.040 Permits. 5.32.050 Unlawful transfer. 5.32.060 Unlawful possession or discharge. 5.32.070 Unlawful sale or transfer. Page 65/82 532.010 Adoption of state provisions. RCW 70.77.111 through 70.77.580, the State Fireworks Law, relating to the manufacture, importation, possession, sale, discharge, display or transportation of fireworks is adopted by reference as though fully set forth in this chapter. (Ord. 600 § 1, 1997). 532.020 Definitions. As used in this chapter: "Common fireworks" means any fireworks designed primarily to produce visual or audible effects by combustion. 1. The term includes: a. Ground and hand-held sparkling devices, including items commonly known as dipped sticks, sparklers, cylindrical fountains, cone fountains, illuminating torches, wheels, ground spinners, and flitter sparklers; b. Smoke devices; c. Fireworks commonly known as helicopters, aerials, spinners, roman candles, mines and shells; d. Class C explosives classified on January 1, 1984, as common fireworks by the United States Department of Transportation. 2. The term does not include fireworks commonly known as firecrackers, salutes, chasers, skyrockets and missile -type rockets. "Fireworks" means any composition device, in a finished state, containing any combustible or explosive substance for the purpose of producing a visible or audible effect by combustion, explosion, deflagration, or detonation, and classified as common or special fireworks. "Retailer" means any person who, at a fixed location or place of business, sells, transfers, or gives common fireworks to a consumer or user. "Special fireworks" means any fireworks designed primarily for exhibition display by producing visible or audible effects. The term includes: 1. Fireworks commonly known as skyrockets, missile -type rockets, firecrackers, salutes, and chasers; and 2. Fireworks not classified as common fireworks. "Wholesaler" means any person who sells fireworks to a retailer or any other person for resale and any person who sells special fireworks to public display licensees. (Ord. 600 § 1, 1997). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.32 FIREWORKS (effective until June 27, 2024) Page 66/82 532.030 Sale, possession and discharge of fireworks. A. Toy pistols, toy canes, toy guns or other similar devices in which paper caps containing not more than twenty-five one -hundredths grain of explosive compound for each cap may be sold at all times. B. Common fireworks may be purchased or sold within the city limits from 9:00 a.m. on the twenty-eighth of June to 12:00 noon on the sixth of July of each year, and from 9:00 a.m. on the twenty-seventh of December to 11:00 p.m. on the thirty-first of December of each year. C. Common fireworks may be used or discharged only between the hours of 9:00 a.m. and 11:00 p.m. on the twenty-eighth day of June to the sixth of July, and on July 4th between the hours of 9:00 a.m. and 12:00 midnight, and from 6:00 p.m. on December 31st until 1:00 a.m. on January 1st of the subsequent year. D. The sale, use and possession of special fireworks or any other fireworks not described in subsections A and B of this section shall be unlawful unless sold, possessed or used in accordance with the provisions of Chapter 70.77 RCW. (Ord. 600 § 1, 1997). 532.040 Permits. A. Any person, firm or corporation selling fireworks within the city, either as a wholesale dealer or as a retail dealer, shall be required as a condition of such operation to secure from the director's office a permit for such sale of fireworks. The fee for such permits shall be effective for the full calendar year in which the permit is secured. The director is directed to issue such permits to those dealers complying with the terms of this chapter and Chapter 70.77 RCW upon application and payment of the permit fee. The permit is in addition to a business license that may be required under Chapter 5.02 YMC. B. The original and annual permit fee shall be $30.00 for each separate retailer or retail outlet. C. A person who sells fireworks without a permit is guilty of a misdemeanor. (Ord. 1046 § 13, 2018; Ord. 600 § 1, 1997). 532.050 Unlawful transfer. Any person who knowingly sells, transfers or agrees to sell or transfer within the city any special fireworks to any person who is not a fireworks licensee as provided for in Chapter 70.77 RCW shall be guilty of a gross misdemeanor. (Ord. 600 § 1, 1997). 532.060 Unlawful possession or discharge. It is unlawful for any person within the city to: A. Possess fireworks which are not authorized by the terms of this chapter or authorized to be in the possession of a licensee pursuant to Chapter 70.77 RCW. Possession of less than one pound of said unauthorized fireworks, exclusive of external packaging, shall constitute a misdemeanor and possession of one pound or more of said nonauthorized fireworks, exclusive of external packaging, shall constitute a gross misdemeanor. For purposes of this subsection, the term "external packaging" means any materials that are not an integral part of the operative unit of the fireworks. B. Discharge or use common fireworks within the city except between the hours of 9:00 a.m. and 11:00 p.m. on the twenty-eighth day of June to the sixth of July, and on July 4th between the hours of 9:00 a.m. and 12:00 midnight, and from 6:00 p.m. on December 31st until 1:00 a.m. on January 1st of the subsequent year shall constitute a misdemeanor. C. Discharge or otherwise use fireworks in a reckless manner which creates a substantial risk of death or serious physical injury to another person or damage to the property of another shall constitute a gross misdemeanor. D. Allow rubbish to accumulate in any premises in which fireworks are stored or sold or to permit a fire nuisance to exist on such premises shall constitute a misdemeanor. (Ord. 600 § 1, 1997). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.32 FIREWORKS (effective until June 27, 2024) Page 67/82 532.070 Unlawful sale or transfer. It is unlawful for any person to sell or transfer any common fireworks to a consumer or user other than at a fixed place of business of a retailer for which a license and permit have been issued. Violation of the terms of this section shall constitute a gross misdemeanor. (Ord. 600 § 1, 1997). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.32 FIREWORKS (effective June 27, 2024) Chapter 5.32 FIREWORKS (effective June 27, 2024) Sections: 5.32.010 Adoption of state provisions. 5.32.020 Repealed. 5.32.030 Repealed. 5.32.040 Repealed. 5.32.050 Repealed. 5.32.060 Repealed. 5.32.070 Repealed. 5.32.080 Local permit and license fees. 5.32.090 Emergency ban on discharge of consumer fireworks. Page 68/82 532.010 Adoption of state provisions. RCW 70.77.111 through 70.77.580, the State Fireworks Law, relating to the manufacture, importation, possession, sale, discharge, display or transportation of fireworks, is adopted by reference as though fully set forth in this chapter. (Ord. 1100 § 1 (Exh. A), 2023; Ord. 600 § 1, 1997). 532.020 Definitions. Repealed by Ord. 1100. (Ord. 600 § 1, 1997). 532.030 Sale, possession and discharge of fireworks. Repealed by Ord. 1100. (Ord. 600 § 1, 1997). 532.040 Permits. Repealed by Ord. 1100. (Ord. 1046 § 13, 2018; Ord. 600 § 1, 1997). 532.050 Unlawful transfer. Repealed by Ord. 1100. (Ord. 600 § 1, 1997). 532.060 Unlawful possession or discharge. Repealed by Ord. 1100. (Ord. 600 § 1, 1997). 532.070 Unlawful sale or transfer. Repealed by Ord. 1100. (Ord. 600 § 1, 1997). 532.080 Local permit and license fees. A. A city of Yelm business license is required under Chapter 5.02 YMC. B. A building permit application is required, along with a 535.00 fee for the processing and inspection of the firework stand prior to opening. (Ord. 1100 § 1 (Exh. A), 2023). 532.090 Emergency ban on discharge of consumer fireworks. The city of Yelm mayor, after consulting with local and regional fire marshals, or other officials as may be deemed appropriate, may prohibit the discharge of consumer fireworks during periods of extreme fire danger. The prohibition shall be in effect one day prior to the date consumer fireworks may be legally sold under Chapter 70.77 RCW. (Ord. 1100 § 1 (Exh. A), 2023). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.36 GARAGE SALES Chapter 5.36 GARAGE SALES Sections: 5.36.010 Definitions. 5.36.020 License required. 5.36.030 Restrictions. 5.36.040 Violations and penalties. Page 69/82 536.010 Definitions. As used in this chapter, the term "garage sale" means any event, other than sales activities operated in conjunction with a regularly licensed commercial or retail operation, which is advertised by any means whatsoever as a place or location at which members of the public may purchase identifiable or tangible personal property. Included in the definition of garage sales are yard sales, patio sales, rummage sales and other similar sales. (Ord. 596 § 1, 1997). 536.020 License required. No person shall conduct a garage sale as defined in YMC 5.36.010 without first obtaining a permit from the city. Application for such permit shall be made to the Yelm police department by telephone. Information shall include the name and address of the applicant, the address or other adequate description of the location of the proposed sale, a general description of the type of items to be sold and the date or dates of such sale. A garage sale permit issued pursuant to this chapter shall be the only permit required for such sale notwithstanding the provisions of any other ordinance of the city to the contrary. (Ord. 596 § 2, 1997). 536.030 Restrictions. No individual seller, household, home address, group or family shall be permitted to have more than two garage sales each calendar year. The length of time for each garage sale shall not exceed six combined days and shall be held at least four months apart. Garage sales shall be conducted only between the hours of 8:00 a.m. and 8:00 p.m. Goods displayed in any garage sale may not be displayed in the public right-of-way. No sign permit is required; however, a sign advertising a garage sale may be posted only on the property where the sale is being held and only during the duration of the sale, YMC 18.62.040(F). All merchandise offered for sale shall be arranged so that fire, police, health or other officials may have access for inspection at all times during the sale. (Ord. 996 § 3, 2015; Ord. 596 § 3, 1997). 536.040 Violations and penalties. Any violation of this chapter is punishable as follows: A. For the first offense, by a written warning with no criminal sanction attached thereto; B. Upon conviction of a second and subsequent offense by fine not exceeding 5100.00. (Ord. 596 § 5, 1997). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.37 SPECIAL EVENT Chapter 5.37 SPECIAL EVENT Sections: 5.37.010 Purpose. 5.37.020 Special events. Page 70/82 537.010 Purpose. "Special event" refers to any parade, fair, show, festival, carnival, circus, rally, party, filming of a movie, video, or television show, motorcade, run, street dance, bike-a-thon, race, walk, athletic event, or other attended entertainment or celebration that is to be held entirely or in part on publicly owned property and/or public right-of-way but will still impact or have an impact on the regular and routine use by the general public of such property or right-of-way. Any activity that will be hosted in whole or in part on land that is owned or controlled by the city of Yelm, as well as on public rights-of-way, and which will include the sale of goods or services by nonprofit or for-profit businesses, is also referred to as a special event. (Ord. 1095 § 1 (Exh. A), 2023). 537.020 Special events. A. The following special events may be authorized, subject to specific limitations in this section and such additional conditions as may be established by public services director or their designee: 1. Circuses, carnivals, rodeos, fairs, car shows or similar transient amusement or recreational activities occurring on city property and/or public right-of-way. A temporary use permit is required when the event is on a private property. Staff shall ensure that health and fire safety is considered and adequate parking is provided. 2. Indoor or outdoor sales sponsored by schools or other nonprofit organizations for no more than three days per event and no more than four times in any calendar year. A temporary use permit is required when the event is on a private property. 3. Outdoor vending. No outdoor vendor shall occupy parks without an approved park use request. 4. Rental of the Yelm Community Center. 5. City park rental. 6. Farmers market. 7. Uses found to be similar in nature and impacts to those listed above. All businesses must obtain a Yelm business license and have a liability insurance in the amount of $1,000,000. The city of Yelm shall be named as an additional insured. B. Standards for Farmers Markets. A farmers market in the city of Yelm provides a place where local growers and artisans can offer their fresh and locally grown produce and crafts for sale. A farmers market is not for the purpose of reselling farm products nor for selling used or household goods. In addition to the standards listed above, the farmers market shall meet the following standards: 1. Markets shall be operated only by a nonprofit corporation organized under the laws of the state of Washington, comprised of growers and farmers from Yelm and the immediate surrounding area. 2. Liability insurance in the amount of $1,000,000 will be required at all times the market is open. The city of Yelm shall be named as an additional insured. 3. At all times the market is in operation, a market manager or administrator shall be in place to oversee the functioning and organization of the market. The contact information for the manager or administrator shall be provided to the city. The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.37 SPECIAL EVENT 4. Markets are limited to locations: Page 71/82 a. On lots not used for residential purposes in commercial zones which are improved to current city standards; b. On city owned property that meets the criteria in subsection (B)(4)(a) of this section; provided, that it shall not be in a city park; c. On collector or local access streets in a commercial zone, as approved by city council. 5. Markets may only operate from April through October. Infrequent and limited term specialty days outside of the above timeframe will be considered on a case by case basis. 6. Seventy percent of gross sales must be from the following categories: a. Fresh farm products, including locally grown fresh vegetables and fruits, herbs, nuts, honey, dairy products, eggs, poultry, meats and fish. Also included in this category are fresh flowers, nursery stock, and plants. b. Value-added farm products, including preserves, jams and jellies, vinegar, wine, cider, syrups, salsas, smoked meats, and salad dressings made from locally grown farm products. c. Flowers and other value-added farm products, including bouquets, wreaths, vines and gourds, and personal care products made from predominately locally produced products. d. Processed farm foods not made on site including juices, preserved foods, candies, pastries, cookies, muffins, breads, pies and related take-home desserts, yogurt, ice cream, puddings, and premade sandwiches. 7. Up to 30 percent of gross sales can be from the following categories: a. Prepared foods made fresh on site available for sale and immediate consumption. Vendor must be owner/operator of business and not operating under a franchise. b. Handcrafted items including leather goods, wood craft, body care products, candles, aromatic floral and herb mixes, beadwork, basketry, pottery, jewelry, clothes, blankets, and clothing. Commercial kits, molds, patterns, prefabricated forms, and ready-made objects which have been painted or embellished, imported, or secondhand items are not eligible. 8. One nonprofit or community booth. 9. One local business booth each day of operation. 10. Sanitation shall be provided by either agreement of use of restroom facilities convenient to the site, or by portable sanitation facilities. Portable sanitation facilities must be located or screened in a manner to not be visible from the traveling public. 11. Sales reports shall be reported to the administrator every three months with a final report at the end of October. 12. An approved operation agreement between the farmers market association and the city of Yehn is required. (Ord. 1095 § 1 (Exh. A), 2023). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.40 PAWNBROKERS AND SECONDHAND DEALERS Chapter 5.40 PAWNBROKERS AND SECONDHAND DEALERS Sections: 5.40.010 Definitions. 5.40.020 License—Required. 5.40.030 License—Application. 5.40.040 License — Issuance. 5.40.050 License—Denial. 5.40.060 License —Appeal from denial. 5.40.070 Duty to record transactions. 5.40.080 Access to records. 5.40.090 Reports. 5.40.100 Pawn tickets. 5.40.110 Rates of interest and redemption. 5.40.120 Violations—Penalty. 5.40.010 Definitions. For the purposes of this chapter, the following definitions shall apply: Page 72/82 A. "Pawnbroker" means every person engaged, in whole or in part, in the business of loaning money on the security of pledges, deposits or conditional sales of personal property. B. "Secondhand dealer" means every person engaged, in whole or in part, in the business of buying or selling secondhand personal property, metal junk or melted metals; provided, however, this chapter shall not be construed to apply to dealers when they accept a secondhand article in exchange for a new article of the same character, nor to bona fide, registered charitable or nonprofit organizations, nor to the motor vehicle dealers and salesmen governed by the provisions of Chapter 46.70 RCW. (Ord. 264 § 1, 1982). 5.40.020 License—Required. No person shall engage in any business defined in YMC 5.40.010 without first obtaining a city business license pursuant to the provisions of Chapter 5.02 YMC and the provisions of this chapter. (Ord. 1046 § 14, 2018; Ord. 264 § 2, 1982). 5.40.030 License—Application. Before a license shall be issued as provided for in this chapter, an application therefor shall be filed with the director through the Business Licensing Service. Such application shall be accompanied by the business license fee required under Chapter 5.02 YMC. Such application shall contain: A. The full name and residence address of the applicant; B. The location where the business is to be conducted; C. The mailing address of the business; and D. The nature of the business to be conducted. (Ord. 1046 § 15, 2018; Ord. 264 § 3, 1982). 5.40.040 License—Issuance. Within five days after receipt of the information regarding an application for a license by a business conducting activities governed by this chapter, the director shall refer the application to the police chief who shall investigate the character of the applicant. The police chief is authorized to request such additional information from the applicant as may be necessary to properly complete the investigation. The police chief shall advise the director in writing of the results of such investigation within 30 days after the application is filed. If, after receipt and review of the report by the police chief, the director shall determine that the applicant is of a law-abiding character and that the The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Page 73/82 Chapter 5.40 PAWNBROKERS AND SECONDHAND DEALERS place of business is in the proper zone for the conduct of such business, the director shall approve a business license for the conduct of such business. (Ord. 1046 § 16, 2018; Ord. 264 § 4, 1982). 5.40.050 License—Denial. In the event the city clerk/treasurer determines, on the basis of the report of the police chief, that the applicant is not of a law-abiding character or that the business location is not within the proper zone for the conduct of such business, the city clerk/treasurer shall deny the application for such license. At the expiration of 10 days from the date of denial of the license application, the city clerk/treasurer shall refund to the applicant 50 percent of the license application fee. (Ord. 264 § 5, 1982). 5.40.060 License —Appeal from denial. An applicant whose application for a license has been denied, as provided in this chapter, shall have the right to appeal to the city council by filing a notice of appeal with the city clerk/treasurer within 10 days after the denial has been entered. (Ord. 264 § 6, 1982). 5.40.070 Duty to record transactions. Every pawnbroker and secondhand dealer doing business within the city shall maintain, in the place of such business, a book or other permanent record in which shall be legibly written in the English language, at the time of each loan, purchase or sale, a record thereof containing: A. The date of the transaction; B. The name of the person conducting the transaction; C. The name, street address, signature, date of birth, sex, age, color of hair, color of eyes, race, height and weight of the person with whom the transaction is had; D. The name and street address of the owner of the property bought or received in pledge; E. A description of the property bought or received in pledge, which, in the case of watches, shall include the name of the maker and the number of both the works and the case, and in the case of jewelry, shall include a description of all letters and marks inscribed thereon; F. The price paid or the amount loaned; and G. The number of any pawn ticket issued therefor; provided, however, that a secondhand dealer shall not be required to make and maintain the records required by this section for secondhand articles with a reasonable value of less than $20.00. (Ord. 264 § 7, 1982). 5.40.080 Access to records. The records to be maintained by pawnbrokers and secondhand dealers pursuant to YMC 5.40.070, and all property purchased or received in pledge, shall be open for inspection by the law enforcement office of the city during the ordinary hours of such business. (Ord. 264 § 8, 1982). 5.40.090 Reports. Every pawnbroker and secondhand dealer doing business within the city shall, before noon of each day, furnish the police chief, on forms approved by the chief, a full, true and correct transcript of the records required by YMC 5.40.070 pertaining to transactions had on the previous day; provided, that transactions conducted on a Saturday may be reported on the following Monday. If a pawnbroker or secondhand dealer has good cause to believe that any of the property in his possession has been previously lost or stolen, he shall immediately report such fact to the police chief, together with the name of the owner of such property, if known, the date when received and the name of the person from whom received. (Ord. 264 § 9, 1982). 5.40.100 Pawn tickets. Every pawnbroker doing business within the city shall issue numbered pawn tickets for all property received as pledges for loans, which such ticket shall be considered the receipt for such property. The number of the pawn ticket issued for any article of property shall be entered on a tag which shall be attached to such article of property. (Ord. 264 § 10, 1982). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.40 PAWNBROKERS AND SECONDHAND DEALERS Page 74/82 5.40.110 Rates of interest and redemption. Every pawnbroker doing business within the city shall be subject to the provisions of RCW 19.60.060 respecting rate of interest and redemption, which section is, by this reference thereto, incorporated in this chapter as though fully set forth herein. (Ord. 264 § 11, 1982). 5.40.120 Violations—Penalty. Every pawnbroker or secondhand dealer doing business within the city, and every clerk, agent, employee or servant of such pawnbroker or secondhand dealer, who shall: A. Fail to make an entry of any material matter or make any false entry in the book or record to be maintained pursuant to YMC 5.40.070; or B. Falsify, obliterate or destroy such book or record or remove the same from the place of business; or C. Refuse to allow members of law enforcement agencies to inspect the books or records to be maintained pursuant to YMC 5.40.070, or to inspect the place of business or any goods in such place of business, during the ordinary hours of business; or D. Report any material matter falsely to the police chief, or E. Fail to furnish the police chief with a full, true and correct transcript as provided in YMC 5.40.090; or F. Fail to forthwith report to the police chief the possession of property believed, with good cause, to be lost or stolen, as provided in YMC 5.40.090; or G. Remove or allow to be removed from the place of business, except upon redemption by the owner thereof, any property received within four days after receipt thereof shall have been reported to the police chief, or H. Receive property from any person, whether such person is acting on his own behalf or as the agent of another, who is under the age of 18 years, a common drunkard in an intoxicated condition, an habitual user of narcotic drugs, an habitual criminal, or a known thief or receiver of stolen property; or L Do business within the city as a pawnbroker or secondhand dealer without first obtaining a valid license pursuant to the provisions of this chapter after the expiration of 35 days from the effective date of the ordinance codified in this chapter; shall be guilty of a misdemeanor. (Ord. 264 § 12, 1982). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.44 HOME OCCUPATIONS Chapter 5.44 HOME OCCUPATIONS (Repealed by Ord. 995) The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Page 75/82 Yelm Municipal Code Chapter 5.48 DAY-CARE FACILITIES Chapter 5.48 DAY-CARE FACILITIES (Repealed by Ord. 995) The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Page 76/82 Yelm Municipal Code Chapter 5.52 ADULT ENTERTAINMENT BUSINESS LICENSING Chapter 5.52 ADULT ENTERTAINMENT BUSINESS LICENSING Sections: 5.52.010 Exemptions to chapter applicability. 5.52.020 Exemption from provisions. 5.52.030 Definitions. 5.52.040 Licensing of adult entertainment business. 5.52.050 Licensing of managers, entertainers, and employees. 5.52.060 Revocation of licenses. 5.52.070 Violation—Nuisance. 5.52.080 Violation—Penalty. Page 77/82 5.52.010 Exemptions to chapter applicability. The provisions of this chapter shall not apply to massages performed or baths provided in any hospital or at the athletic department of any public or private secondary school or college, or by any person who has been certified or licensed by the state of Washington to practice medicine, surgery, drugless therapy, physical therapy, massage, osteopathy, osteopathy and surgery, chiropractic, podiatry, or nursing. (Ord. 995 § 15 (Exh. D), 2015). 5.52.020 Exemption from provisions. A. This chapter does not apply to premises which are primarily devoted to theatrical performances where there are seats arranged so that the body of spectators has an unobstructed view of the stage for viewing performances of artistic expression and where such performances are not incidental to the promotion of the sale of food and/or drink, and where patrons are not permitted to touch, caress or fondle the actors or entertainers performing therein. B. This chapter does not prohibit: 1. Plays, operas, musicals, or other dramatic works that are not obscene; or 2. Classes, seminars and lectures which are held for serious scientific or educational purposes and which are not obscene; or 3. Exhibitions, performances, expressions or dances that are not obscene. 4. The exemptions in this section do not apply to sexual conduct defined in YMC 5.52.030, or the sexual conduct described in RCW 7.48A.010(2)(b)(ii) and (iii). Whether or not activity is obscene shall be judged by consideration of the standards set forth in RCW 7.48A.010(2). (Ord. 995 § 15 (Exh. D), 2015). 5.52.030 Definitions. Wherever the following words and terms appear in this chapter, they shall have the following meanings: "Adult arcade" shall mean a business where, for any form of consideration, one or more still or motion picture projectors, slide projectors, or similar machines, or other image producing machines, for viewing by five or fewer persons each, are used to show films, motion pictures, video cassettes, slides, video disks or other photographic reproductions which are characterized by the depiction or description of "specific sexual activities" or "specific anatomical areas." "Adult bookstore," "adult novelty store," or "adult video store" shall mean a commercial business which has as one of its principal business purposes the offering for sale or rental for some form of consideration, books, magazines, periodicals or other printed matter, or photographs, films, motion pictures, video cassettes, slides, video disks or other visual representations which are characterized by the depiction or description of specific sexual activities or specific anatomical areas. Provided, however, that video stores that sell and/or rent only video tapes or other graphic reproductions and associated equipment shall only come within the definition set forth herein if 20 percent or more of its stock in trade or revenue comes from the rental or sale of video tapes or other photographic reproductions or The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Page 78/82 Chapter 5.52 ADULT ENTERTAINMENT BUSINESS LICENSING associated equipment which are characterized by the depiction or description of specific sexual activities or specific anatomical areas. "Adult entertainment business" includes: adult entertainment parlor, adult live entertainment center, adult arcade, adult bookstore, adult novelty store, and/or adult video store. "Adult entertainment parlor" means a place in the incorporated area of the city where sexually stimulating touching is performed upon the body of one person by another person; nude modeling studios or where sauna baths, Turkish baths, Swedish baths where sexually stimulating touching is performed upon the body of one person by another person or the like are made available to members of the public. "Adult entertainment parlor employee" means any person employed by an adult entertainment parlor; including any person who performs sexually stimulating actions in any way upon, patrons of an adult entertainment parlor, or who supervises the work of such a person. "Adult live entertainment center" means a business having, as parts of its trade, live dancers or entertainers who depict specific sexual activities or display specific anatomical areas as defined herein, including, but not limited to, topless dance centers, so-called exotic dance centers and body painting studios. "Employee" and/or "independent contractor" means any and all persons, including entertainers, who work in or at or render any services directly related to the operation of any adult live entertainment center. "Entertainer" means any person who provides entertainment within an adult live entertainment center as defined in this section whether or not a fee is charged or accepted for such entertainment. "Entertainment" means any exhibition or dance of any type, removal of articles of clothing, pantomime, modeling or any other sexually stimulating performance. "Operator" means any person operating, conducting or maintaining an adult live entertainment center. "Specific anatomical areas" means: 1. Less than completely and opaquely covered human genitals, pubic region, buttocks and the female breasts below a point immediately above the top of the areola. 2. Human male genitals in a discernibly turgid state, even if completely and opaquely covered. "Specific sexual activities" means: 1. Human genitals in a state of sexual stimulation; and/or 2. Acts of human masturbation, sexual intercourse or sodomy; and/or 3. Fondling or other erotic touching of human genitals, pubic region, buttocks or the female breasts. (Ord. 995 § 15 (Exh. D), 2015). 5.52.040 Licensing of adult entertainment business. A. No person, firm, partnership, corporation, or other entity shall operate an adult entertainment business without first obtaining a license issued pursuant to this chapter. Such license is in addition to a business license that may be required under Chapter 5.02 YMC. B. Prior to the issuance of a license, the applicant must be qualified according to the provisions of all applicable city ordinances, the laws of the United States and of the state of Washington. The premises must meet the requirements of all applicable laws, ordinances, and regulations including but not limited to the International Building Code, and the Yelm Unified Development Code. All premises and devices must be inspected prior to issuance of a license. C. An application for an adult entertainment business license must be submitted to the director in the name of the person or entity proposing to conduct the adult entertainment business on the premises and must be signed by the The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.52 ADULT ENTERTAINMENT BUSINESS LICENSING Page 79/82 person and certified as true under penalty of perjury. An application must be submitted on a form supplied by the director, which must require the following information: 1. For the applicant and for each applicant control person, provide: name(s), date(s) of birth, any aliases or previous names, driver's license number(s), social security number(s), and mailing and residential address(es); 2. The business name, business address, federal tax identification number, state of Washington master business license number and business telephone number of the business or proposed business, together with a description of the nature of the business; 3. Whether the business or proposed business is the undertaking of a sole proprietorship, partnership or corporation. If a sole proprietorship, the application shall set forth the name, address, telephone number and principal occupation of the sole proprietor. If a partnership, the application shall set forth the names, addresses, telephone numbers, principal occupation and respective ownership shares of each partner, whether general, limited or silent. If a corporation, the application shall set forth the corporate name; a copy of the articles of incorporation, including date and place of incorporation; and the names, addresses, telephone numbers and principal occupations of every officer and director of the corporation, and every shareholder having more than five percent of the outstanding shares of the corporation; and evidence that the partnership or corporation is in good standing under the laws of Washington; and the name and address of the registered agent for service of process; 4. For the applicant and all applicant control persons, a description of business, occupation or employment history for the three years immediately preceding the date of the application; 5. For the applicant and all applicant control persons, all criminal convictions or forfeitures within five years immediately preceding the date of the application, other than parking offenses or minor traffic infractions, including the dates of conviction, nature of the crime, name and location of court and disposition; 6. Whether the applicant or a partner, corporate officer, or director of the applicant holds another license under this chapter or a license for similar adult entertainment or sexually oriented business, including a motion picture theater, or a panorama, from another city, county or state, and if so, the name and address of each other licensed business; 7. A summary of the business history of the applicant and applicant control persons in owning or operating the adult entertainment or other sexually oriented business providing names, addresses and dates of operation for such businesses, and whether any business license or adult entertainment license has been revoked or suspended and the reason for the revocation or suspension; 8. Authorization for the city of Yelm, and its agents and employees, to seek information to confirm any statements set forth in the application; 9. The location and doing -business -as name of the proposed adult entertainment business, including a legal description of the property, street address, and telephone number, together with the name and address of each owner and lessee of the property; 10. Two two-inch by two-inch photographs of the applicant and applicant control persons, taken within six months of the date of application showing only the full face; 11. A complete set of fingerprints for the applicant or each applicant control person, taken by the law enforcement agency for the jurisdiction, or such other entity as authorized by the law enforcement agency; 12. Each applicant shall verify, under penalty of perjury, that the information contained in the application is true; 13. A scale drawing or diagram showing the configuration of the premises for the proposed adult entertainment business, including a statement of the total floor space occupied by the business, and marked dimensions of the interior of the premises. Performance areas, seating areas, manager's office and stations, restrooms, arcade booths or devices, overhead lighting fixtures, and service areas shall be clearly marked on the drawing. An The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.52 ADULT ENTERTAINMENT BUSINESS LICENSING Page 80/82 application for a license for an adult entertainment business must include building plans which demonstrate conformance with city adopted building code requirements. D. Applications shall be accompanied by a nonrefundable fee as set by resolution of the city council; however, until such fee is set by such a resolution, the fee shall be $500.00. E. Within five days of receipt of a properly completed application for an adult entertainment business license, the director shall transmit copies of such application to the police department and community development department. F. Within 30 days of receipt of a properly completed application for an adult entertainment business license, the director shall issue the license unless advised by the community development department that the use or proposed use of the premises does not have the applicable land use approval as per the city's zoning code or other applicable land use laws and regulations; or the director is advised by the building department that the buildings upon the subject premises fail to meet the requirements of the building, fire, mechanical or plumbing codes applicable to the proposed use; or the director is informed by the police department that the owner, partner, or stockholder holding more than five percent of the outstanding shares of the owning corporation has been convicted of or forfeited bail for any crime which may reasonably indicate a likelihood of future violation of the terms of this chapter by such owner, partner, or stockholder. Issuance of the license required in this chapter shall not constitute a waiver of or exemption from the application of any land use, building, health or safety laws pertinent to the proposed use. G. An adult entertainment business license shall expire on December 31st of the year for which it is issued or renewed. H. An adult entertainment business license may be renewed by submitting a new application and following the application procedure set forth hereinabove; provided, that a renewal application shall not be submitted prior to September for the following calendar year. L If, subsequent to the issuance of an adult entertainment business license, a person or entity acquires a significant interest based on responsibility for management or operation of the business, notice of such acquisition shall be provided in writing to the licensing administrator no later than 21 calendar days following the acquisition. The notice required must include the information required for the original adult entertainment business license application. J. The adult entertainment business license, if granted, must state on its face the name of the person or persons to whom it is issued, the expiration date, the doing -business -as name and the address of the licensed adult entertainment business. The license must be posted in a conspicuous place at or near the entrance to the adult entertainment business so that it can be easily read when the business is open. K. A person granted an adult entertainment business license under this chapter may not operate the adult entertainment business under a name not specified on the license, nor may a person operate an adult entertainment business, or an adult entertainment device, under a designation or at a location not specified on the license. (Ord. 1046 § 17, 2018; Ord. 995 § 15 (Exh. D), 2015). 5.52.050 Licensing of managers, entertainers, and employees. A. A person may not work as a manager, assistant manager, or entertainer at an adult entertainment business without a manager's or an entertainer's license from the director. Such license is in addition to a business license that may be required under Chapter 5.02 YMC. An applicant for a manager's or entertainer's license must complete an application on forms provided by the director containing the information identified in this subsection. A nonrefundable license fee must accompany the application. The director shall provide a copy of the application to the police department for its review, investigation and recommendation. An application for a manager's or entertainer's license must be signed by the applicant and certified to be true under penalty of perjury. The manager's or entertainer's license application must require the following information: 1. The applicant's name, home address, home telephone number, date and place of birth, fingerprints taken by the police department (or such other entity as authorized by the police department or licensing administrator), social security number, and any stage names or nicknames used in entertaining; The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Page 81/82 Chapter 5.52 ADULT ENTERTAINMENT BUSINESS LICENSING 2. The name and address of each business at which the applicant intends to work; 3. A complete statement of all convictions of the applicant for any misdemeanor or felony violations in the jurisdiction or any other city, county, or state within five years immediately preceding the date of the application, except parking violations or minor traffic infractions; 4. Documentation that the applicant has attained the age of 18 years. Any two of the following are acceptable as documentation of age: a. A motor vehicle operator's license issued by any state bearing the applicant's photograph and date of birth; b. A state -issued identification card bearing the applicant's photograph and date of birth; c. An official passport issued by the United States of America; d. An immigration card issued by the United States of America; or e. Any other identification that the licensing administrator determines to be acceptable and reliable; 5. A description of the applicant's principal activities or services to be rendered; 6. Two two-inch by two-inch color photographs of applicant, taken within six months of the date of application, showing only the full face; 7. Authorization for the city, its agents and employees to investigate and confirm any statements in the application. B. Applications shall be accompanied by a nonrefundable fee asset by resolution of the city council; however, until such fee is set by resolution, the fee shall be 5100.00. C. The director shall transmit the application for an entertainer's license to the police department within five days after its receipt. D. The director shall issue an adult entertainment business manager's or entertainer's license within 20 calendar days from the date the complete application and fee are received, unless the director is informed by the police department that the applicant has been convicted of or forfeited bail to a crime or crimes which would indicate a reasonable likelihood that the applicant would violate the terms of this chapter if so licensed; or the director determines that the applicant has failed to provide any information required to be supplied according to this chapter, has made any false, misleading or fraudulent statement of material fact in the application, or has failed to meet any of the requirements for issuance of a license under this chapter. If the director determines that the applicant does not qualify for the license applied for, the director shall deny the application in writing and shall cite the specific reasons therefor, including applicable laws. E. The manager, entertainer and employee license shall expire on December 31st of each year in which it is issued or renewed. F. The manager, entertainer and employee license may be renewed by submitting a new application and following the application procedure set forth hereinabove; provided, that a renewal application shall not be submitted prior to September for the following calendar year. G. Every entertainer and employee shall provide his or her license to the adult entertainment business manager on duty on the premises prior to his or her performance. The manager shall retain the licenses of the entertainers readily available for inspection by the city, its agents, and employees, at any time during business hours of the adult entertainment business. H. The director may request additional information or clarification when necessary to determine compliance with this chapter. The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.52 ADULT ENTERTAINMENT BUSINESS LICENSING Page 82/82 L The contents of an application for an entertainer's license and any additional information submitted by an applicant for an entertainer's license are confidential and will remain confidential to the extent authorized by Chapter 42.17 RCW. Nothing in this subsection prohibits the exchange of information among government agencies for law enforcement or licensing or regulatory purposes. (Ord. 1046 § 18, 2018; Ord. 995 § 15 (Exh. D), 2015). 5.52.060 Revocation of licenses. A. The city clerk/treasurer shall revoke an adult live entertainment center license or an entertainer's license issued pursuant to this chapter if the city clerk/treasurer finds any of the following conditions to exist: 1. The licensee has made a false statement or given false information in connection with the application for the applicable license. 2. The licensee has violated or permitted violation of any provisions of this chapter, Chapter 9.86 YMC or YMC Title 18. 3. The licensee has been convicted or forfeited bail to any of the crimes which would have caused the director to refuse to issue the license upon the initial or renewal application. B. Appeal from either the denial of a license or the revocation of a license shall be made to the city council provided for in Chapter 18.14 YMC. (Ord. 995 § 15 (Exh. D), 2015). 5.52.070 Violation —Nuisance. Any activity, act or conduct contrary to the provisions of this chapter is declared to be unlawful and a public nuisance and such activity, act or conduct may be enjoined by an action brought by the city attorney or other interested person. (Ord. 995 § 15 (Exh. D), 2015). 5.52.080 Violation —Penalty. Any person, firm or corporation violating any provision of this chapter shall be guilty of a misdemeanor and each such person, firm or corporation shall be deemed guilty of a separate offense for each and every day during which any violation is committed, continued or permitted. No person shall be deemed guilty of any violation of this chapter if acting in an investigative capacity pursuant to the request or order of the police chief, city attorney or duly appointed agent of either. (Ord. 995 § 15 (Exh. D), 2015). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Title 5 BUSINESS LICENSES AND REGULATIONS Title 5 BUSINESS LICENSES AND REGULATIONS Chapters: 5.02 Business Licenses Generally 5.03 Occupational Permits — For -Hire Driver, Locksmith, Solicitor 5.04 Administrative Provisions for Business and Occupation Taxes 5.06 Business and Occupation Tax 5.10 Accommodation Excise Tax 5.12 Cabarets — Want repealed. 5.16 Repealed 5.18 Transportation Network Companies 5.20 Public and Teenage Dances 5.21 Regulation of Solicitation 5.24 Public Parades and Demonstrations 5.28 Circuses and Carnivals 5.32 Fireworks (effective until June 27, 2024) 5.32 Fireworks (effective June 27, 2024) 5.36 Garage Sales 5.37 Special Event 5.40 Pawnbrokers and Secondhand Dealers 5.44 Repealed 5.48 Repealed 5.52 Adult Entertainment Business Licensing The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Page 1/82 Yelm Municipal Code Chapter 5.02 BUSINESS LICENSES GENERALLY Chapter 5.02 BUSINESS LICENSES GENERALLY Sections: 5.02.010 Definitions. 5.02.020 Business license required — Posting. 5.02.030 Occupational permit. 5.02.035 Home occupation permit. 5.02.040 Application and renewal. 5.02.050 License term or expiration. 5.02.060 Fee. 5.02.070 Exception — Applicability of provisions. 5.02.075 Exemptions 5.02.080 Violation — Penalty. Page 2/82 5.02.010 Defmitions. The following definitions shall apply in construing the provisions of this chapter, except where otherwise declared or clearly apparent from the context: A. "Business," "occupation" or "pursuit" means and includes all home occupations, wholesalers, retailers, service providers, towing operators, peddlers, canvassers, solicitors, for -hire vehicles, limousine services, pawnbrokers, secondhand dealers and junk dealers engaged in business with the object of economic gain, benefit or advantage to the person, firm or corporation, or to another person or class, directly or indirectly, whether part-time or full-time, whether resident or nonresident except those businesses or activities for which licenses of franchises are required by any other chapter or section of the Yelm Municipal Code as now or hereafter enacted or amended. B. "Canvasser ,....peddler," or "solicitor" is defined as solicitor. C. "City" means the city of Yelm. D. "Corporation." See "Person." E. "Director" means the finance director of the city of Yelm. F. "Driver" and "operator" mean the person physically engaged in driving a for -hire vehicle, whether or not the person is the owner of or has any financial interest in the vehicle. G. "Direct Fund-raising Basis" means any organization who collects funds which are directly applied or spent supporting their mission. No funds collected are used to pay employees, shareholders or directors. H.. "Engage in business" means commence, conduct, or continue 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. I. "Firm." See "Person." J. "For -hire vehicle" includes all vehicles used for the transportation of passengers for compensation, except chartered and scheduled buses, vehicles not for hire by the general public such as vans operated by hotels, employers, churches, schools and retirement facilities and ride share vehicles. The term primarily includes taxicabs and limousines. K. "Limousine" means a chauffeur -driven, unmetered, unmarked luxury motor vehicle prearranged for transportation meeting the definition in RCW 46.04.274. Limousines differ from "taxis" in that they are for the exclusive use of the person(s) paying the prearranged fare, are unmetered, unmarked, and are not available for spontaneous hire. The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Page 3/82 Chapter 5.02 BUSINESS LICENSES GENERALLY L. "Minor" means any person less than 18 years of age, unless otherwise specifically designated. M. "Occupational permit" is an additional requirement for certain businesses performing occupations, that by their nature present a heightened public safety risk, including: for -hire vehicle driver, locksmith, or solicitor. N.. "Operator." See "Driver." O.. "Peddler." See "Solicitor." P. "Person" means any natural person of any gender, firms, corporations, partnerships or associations either acting by themselves or by servant, agent or employee. The singular shall include the plural. Q.. "Person," "firm," or "corporation," used interchangeably in this chapter, means any individual, receiver, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, joint venture, club, company, joint stock company, business trust, corporation, association, canvasser, peddler, solicitor, society, or any group of individuals acting as a unit, whether mutual cooperative, fraternal, nonprofit or otherwise, and includes the United States or any instrumentality thereof for whom a valid business license may be required therefrom under the provisions of this chapter. R.. "Pursuit." See "Business." S.. "Solicitor" within the meaning of this chapter is any person who, either as a principal or agent, goes from door to door or from place to place and enters upon any private property within the city and thereon engages in any of the following activities: 1. Sells, takes orders for, or offers to sell or take orders for any goods, wares or merchandise whether or not collecting in advance for such goods, wares or merchandise; and/or 2. Sells, takes orders for, or offers to sell or take orders for services, whether or not collecting in advance for the performance of such services; and/or 3. Sells, takes orders for, or offers to sell or take orders for the making, manufacturing, or repairing of any article or thing whatsoever, whether or not collecting in advance for the performance of such services; and/or 4. Seeks contribution or donations. T.. "Towing operator" is anyone engaged in the business of offering towing service by use of a vehicle wrecker or by a vehicle adapted to that purpose, whereby motor vehicles are towed or are otherwise removed from the place where they are disabled. U.. "Home occupation" means any activity conducted for financial gain or profit in a dwelling unit, and which activity is not generally or customarily characteristic of activities for which dwelling units are intended or designed; such activity is clearly incidental or secondary to the residential use of a dwelling unit; and is conducted only by persons residing in the dwelling unit; provided, however, that neither the conduct of a "garage sale" nor the operation of a "family day-care home" is defined as a home occupation. (Ord. 1046 § 1, 2018; Ord. 996 § 2, 2015; Ord. 953 § 1, 2012; Ord. 820 § 3, 2004). 5.02.020 Business license required — Posting. It is unlawful for any person, firm or corporation to engage in any business, occupation or pursuit, as defined in YMC 5.02.010, in the city without first having obtained a business license, or special event vendor license as defined below in 5.02.20 (A), therefore as provided in this chapter. The business license provided for in this chapter shall be posted in a conspicuous location at the place of the business. Such business license is nontransferable. (Ord. 820 § 3, 2004). A. A vendor who is attending an event inside Yelm city limits on a limited basis, example farmers market or seasonal vendor event, may apply for a special event vendor license as long as the following conditions are met. The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.02 BUSINESS LICENSES GENERALLY Page 4/82 1. Their gross revenue within Yelm city limits will not exceed $2,000.00 within a calendar year. 2. Their gross revenue within the state of Washington will not exceed $12,000.00 within a calendar year. The vendor may apply for a weekend license which allows for sales on a Friday through Sunday basis, or a seasonal pass which includes the months of May through October of that calendar year. The fee for each license will be at the current rate posted in the City of Yelm fee schedule. Licenses will need to be applied for before each event and posted during the event run-time. A special event vendor license will exempt the vendor from the required Yelm Business license, but will not exempt them from filing quarterly B&O taxes to the City of Yelm. Special event vendor licenses can be applied for online or in person at Yelm City Hall. 5.02.030 Occupational permit. Enacted to regulate the practice of certain occupations that, by their nature, present a heightened public safety risk to the public. A. For -Hire Vehicle Driver/Operator. No person shall drive a for -hire vehicle, including a limousine, within the city without first obtaining a permit from the city. Owners, sole proprietors will also be required to obtain a city of Yelm business license. Employees hired as drivers must obtain the permit. B. Locksmith. It is unlawful for any person to act as a locksmith in the city without first obtaining an occupation permit pursuant to the provision of this title. (YMC 5.03.010.) C. Solicitor. It is unlawful for any person to act as a solicitor, within the meaning and application of this chapter, without first obtaining an occupational permit in the manner provided by this chapter. (Ord. 953 § 1, 2012; Ord. 820 § 3, 2004). 5.02.035 Home occupation permit. No person shall operate a business in their home within the city without first obtaining a permit from the city. The home occupation permit is in addition to the business license provided for in this chapter. (Ord. 1046 § 2, 2018; Ord. 996 § 2, 2015; Ord. 953 § 1, 2012). 5.02.040 Application and renewal. Application for a business license shall be made through the Business Licensing Service of the Washington State Department of Revenue. Application for an occupational permit shall be made directly with the city of Yelm giving such information as is deemed necessary to enable the enforcement of this chapter. The occupational permit is in addition to the business license provided for in this chapter. Application for a home occupation permit shall be combined with the business license application submitted to the Business Licensing Service. (Ord. 1046 § 3, 2018; Ord. 953 § 1, 2012; Ord. 820 § 3, 2004). 5.02.050 License term or expiration. A. Licenses are issued on an annual basis but will be set to expire on a date established by the Business Licensing Service and must be renewed on or before that expiration date to continue in business in the city. B. The license term and respective fee amount may be prorated to synchronize the license expiration date with the expiration date established by the Business Licensing Service. (Ord. 1046 § 4, 2018; Ord. 820 § 3, 2004). 5.02.060 Fee. A. Initial. The business licensing fee for any business or activity required to be licensed is $35.00 for the first year of operation, or fraction thereof, or for the first year or fraction thereof under a new business license, whether issued for a new business or after a change in business activity requiring relicensing. The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yehn Municipal Code Page 5/82 Chapter 5.02 BUSINESS LICENSES GENERALLY B. Renewals. The business licensing renewal fee for any business or activity required to be licensed shall be $25.00 for the second year of such business's activity, or fraction thereof, and a like amount for each subsequent year or fraction thereof during the continued operation of such business. C. Occupational permit fee: $70.00 (permit $25.00, background check fee $35.00 and fingerprinting $10.00 fee paid to the city). Applicants must submit driver's abstract at their expense. D. In addition to the city license fees, applications submitted through the Business Licensing Service must include the total fees due for all other licenses requested, as well as the application -handling fee authorized by RCW 19.02.075. E. In addition to the city license fees, renewals submitted through the Business Licensing Service must include the total fees due for all other licenses being renewed, as well as the renewal -handling fee authorized by RCW 19.02.075. Renewals submitted through the Business Licensing Service after the license expiration date will be assessed a late renewal penalty authorized by RCW 19.02.085 in addition to all other fees due. (Ord. 1046 § 5, 2018; Ord. 953 § 1, 2012; Ord. 820 § 3, 2004). 5.02.070 Exception — Applicability of provisions. Some or all of the requirements of this chapter shall not be applicable as described below: A. Nonprofit organizations as recognized by the federal government (i.e., Internal Revenue Code Section 501(c)) are exempted from the city business license fee. B. The sales of daily newspapers, whether subscriptions are taken or not, or the dissemination of news and information, are exempted from all requirements of this chapter. C. The occupational permit fee for a for -hire or limousine license shall be waived upon showing that the applicant has procured an occupational permit for the time frame in question, with full fee paid, and background check made, from one of the cities listed in YMC 5.03.070. D. For purposes of the license required by this chapter, any person or business whose annual value of products, gross proceeds of sales, or gross income of the business in the city is equal to or less than $2,000 (or higher threshold as determined by city), and who does not maintain a place of business within the city, shall submit a business license registration to the director or designee. The threshold does not apply to regulatory license requirements or activities that require a specialized permit. (Ord. 1046 § 6, 2018; Ord. 953 § 1, 2012; Ord. 820 § 3, 2004). 5.02.075 Exemptions All licensing requirements of this chapter are not applicable to the following organizations or persons listed below: A. Nonprofit organizations, clubs or corporations, who benefit fraternal orders, religious organizations, and youth organizations, who collect funds on a direct fund-raising basis. B. Minor run businesses, either individual or partnerships, looking to work in the community doing yard work, babysitting, newspaper delivery, car washing or similar types of business. 5.02.080 Violation — Penalty. Any person, firm or corporation violating or failing to comply with any provision of this chapter shall be deemed guilty of a misdemeanor, as prescribed in Chapter 1.12 YMC, General Penalty. (Ord. 820 § 3, 2004). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.03 OCCUPATIONAL PERMITS — FOR -HIRE DRIVER, LOCKSMITH, SOLICITOR Chapter 5.03 OCCUPATIONAL PERMITS — FOR -HIRE DRIVER, LOCKSMITH, SOLICITOR Sections: 5.03.010 Occupational — Permit — Required. 5.03.020 Definitions. 5.03.030 General — Requirements — Application — Procedure. 5.03.040 General occupational permit — Review of applicants. 5.03.045 General occupational permit — Background checks. 5.03.050 General issuance, fee and term of occupational permit. 5.03.060 General occupational permit — Revocation, suspension, or denial. 5.03.070 Reciprocity. 5.03.100 For -hire driver occupational permit — Additional requirements. 5.03.110 For -hire driver's occupational permit — Other violations. 5.03.120 For -hire vehicle rates to be filed and posted. 5.03.130 For -hire vehicle passenger complaints. 5.03.200 Solicitor occupational permit — Additional requirements. 5.03.210 Occupational permit to be carried. 5.03.220 Exemptions. 5.03.300 Violations — Misdemeanor — Gross misdemeanor — Civil infraction. Page 6/82 5.03.010 Occupational — Permit — Required. This chapter is enacted to regulate the practice of certain occupations that, by their nature, present a heightened public safety risk to the public. The occupational permits required by this chapter are in addition to the business license that may be required under Chapter 5.02 YMC. A. For -Hire Vehicle Driver/Operator. It is unlawful for any person to drive a for -hire vehicle and pick up any passenger within the city without first obtaining an occupational permit therefor in the manner provided by this chapter. B. Locksmith. It is unlawful for any person to act as a locksmith in the city without first obtaining an occupational permit pursuant to the provisions of this chapter. C. Solicitor. It is unlawful for any person to act as a solicitor, within the meaning and application of this chapter, without first obtaining an occupational permit in the manner provided by this chapter. (Ord. 1046 § 7, 2018; Ord. 953 § 3, 2012). 5.03.020 Definitions. For purposes of this chapter, the terms set forth below shall have the following meanings: A. "Chief of police" means the city of Yelm chief of police. B. "City" means the city of Yelm. C. "Department" or "police department" means the Yelm police department. D. "Driver" or "operator" means the person physically engaged in driving a for -hire vehicle, whether or not said person is the owner of or has any financial interest in said vehicle. E. "For -hire vehicle" includes all vehicles used for the transportation of passengers for compensation, except chartered and scheduled buses, vehicles not for hire by the general public (such as vans operated by hotels, employers, churches, schools and retirement facilities) and ride share vehicles, and transportation network company vehicles as defined and regulated in Chapter 5.18 YMC. The term refers primarily to taxicabs and limousines. The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.03 OCCUPATIONAL PERMITS — FOR -HIRE DRIVER, LOCKSMITH, SOLICITOR Page 7/82 F. "Limousine" means a chauffeur -driven, unmetered, unmarked luxury motor vehicle pre -arranged for transportation meeting the definition in RCW 46.04.274. Limousines differ from taxis in that they are for the exclusive use of the person(s) paying the pre -arranged fare, are unmetered, unmarked, and are not available for spontaneous hire. G. "Locksmith" means any person who, for hire, is engaged in the installation, removal, adjustment or repair of any locking or security device of any type used for doors, safes, windows or other similar purpose, and performs such service on a customer's premises. H. "New application" means an application submitted by a person who did not possess a permit for the same occupation issued by the city in the immediate prior year. L "Person" means any natural person of either sex, firms, corporations, partnerships and associations either acting by themselves or by servant, agent or employee. The singular shall include the plural and the masculine pronoun shall include the feminine and neuter. J. "Renewal application" means an application submitted by a person who possessed a permit for the same occupation issued by the city in the immediate prior year. K. "Solicitor" within the meaning of this chapter is any person who, either as a principal or agent, goes from door to door, or from place to place and enters upon any private property within the city and thereon engages in any of the following activities: 1. Sells, takes orders for, or offers to sell or take orders for, any goods, wares or merchandise whether or not collecting in advance for such goods, wares or merchandise; and/or 2. Sells, takes orders for, or offers to sell or take orders for services, whether or not collecting in advance for the performance of such services; and/or 3. Sells, takes orders for, or offers to sell or take orders for the making, manufacturing, or repairing of any article or thing whatsoever, whether or not collecting in advance for the performance of such services; and/or 4. Seeks contributions or donations. L. "Taxicab," ..taxi" or "cab" means a vehicle used for the transportation of passengers for hire, where the route traveled, destination and number of passengers is controlled by the customer(s) and the fare is based on an amount recorded and indicated on a taximeter, or on a special fare rate or contracted agreement. M. "Taximeter" means any instrument or device by which the charge for hire of a passenger -carrying vehicle is measured or calculated either for the distance traveled by such vehicle or for waiting time, or for both, and upon which such calculated charges are indicated by means of figures. (Ord. 1013 § 1, 2016; Ord. 953 § 3, 2012). 5.03.030 General — Requirements — Application — Procedure. The following are the basic general requirements for all occupational permits required under this chapter. The individual permits may have additional requirements. A. Applications for an occupational permit shall be made to the city police department on forms provided by the city. The applicant shall attest to the truthfulness of the application, and shall complete the application in full, as directed. B. The required application information includes, but is not limited to, the following: 1. The full legal name of the person applying for the occupational permit; 2. Any other name(s) or alias(es) used by the applicant; 3. The applicant's current legal residence address (no post office box); The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.03 OCCUPATIONAL PERMITS — FOR -HIRE DRIVER, LOCKSMITH, SOLICITOR Page 8/82 4. The applicant's current mailing address, if different from the legal residence address (post office box is acceptable); 5. The applicant's prior legal residences for the past five years (no post office box): 6. The applicant's employment history for the past five years; 7. The applicant's business information (the licensed business for which the applicant will be engaging in the permitted occupation); 8. The applicant's social security number; 9. The applicant's place and date of birth; 10. The applicant's physical description; 11. Signature of applicant. C. Applicants must, at the time of application, submit the following documents and materials: 1. A completed and signed application form; 2. A copy of a valid driver's license or other government -issued photo identification; 3. If not a U.S. citizen, proof of authority to legally work in the U.S.; 4. Payment in full of all permit fees; 5. For renewal applications, a copy of the occupational permit issued for the prior year; 6. Other application documents as required in this chapter. D. By affixing his/her signature to the permit application form, each applicant shall swear, under penalty of perjury, that the information contained in the application is true, complete and correct to the best of the applicant's knowledge, and shall grant permission for the police department to use reasonable means to verify the information contained in the application. (Ord. 953 § 3, 2012). 5.03.040 General occupational permit — Review of applicants. A. The chief of police (or designee) shall cause all applications for permits to be reviewed. The purpose of this review shall be as follows: 1. To determine the genuineness of all credentials and documents presented by the applicant; and 2. To determine if the applicant meets the fitness requirements set forth in this section and, if applicable, the requirements set forth in YMC 5.03.100, For -hire driver occupational permit — Additional requirements. B. The police department shall endeavor to complete its review within 10 working days after receipt of completed applications. C. The presence of any outstanding warrant for the applicant, regardless of jurisdiction or severity of offense, is cause for denial of an occupational permit under this section. D. Prior conviction of a felony may be considered, along with other factors, in the determining whether an occupational permit should be issued. However, conviction of a felony shall not be the sole reason for denying a permit unless such conviction was within the past 10 years and directly relates to the specific occupation, trade, vocation, or business for which the application is made. E. Prior revocation of an occupational permit may be cause for denial of an occupational permit under this chapter. (Ord. 953 § 3, 2012). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Page 9/82 Chapter 5.03 OCCUPATIONAL PERMITS — FOR -HIRE DRIVER, LOCKSMITH, SOLICITOR 5.03.045 General occupational permit — Background checks. A. All applicants for a permit under this chapter must consent to be fingerprinted for a criminal background check. Pursuant to RCW 35.21.920, the chief of police (or designee) shall cause to have performed a state and nationwide background check of each applicant at the time of initial application and every third year thereafter, provided the applicant maintains his/her occupational permit continuously during that time. B. The applicant shall be fingerprinted by the police department, which will forward the fingerprints to the Washington State Patrol (WSP) for processing. WSP will conduct a state background check and forward the fingerprints to the Federal Bureau of Investigation (FBI) for a nationwide background check C. The application fees for permits shall include the current charges for both state and national background checks and a charge for fingerprinting service. Background check and fingerprinting fees are non-refundable. D. Upon receipt of the fingerprints and the appropriate fees from the police department, the WSP, pursuant to RCW 35.21.920, will compare the applicant's fingerprints against its criminal database and submit the fingerprints to the FBI for a comparison with nationwide records. WSP will deliver the results of the state and national background checks to the chief of police (or designee) for use in determining the fitness of permit applicants, as specified in this chapter. E. In those permit years in which state and nationwide background checks are not required, applicants shall certify as part of their renewal applications, under penalty of perjury, that they have no conditions or offenses which would disqualify or potentially disqualify them from holding a permit under this section. F. The city reserves the right to cause to have conducted, at its own expense, at will, random spot checks of the backgrounds of permit holders at any time. Applicants are required to consent to such state and nationwide background checks, including the initial and any subsequent at will, random spot checks, as a condition of their application. G. Applicants may request and receive a copy of the criminal history record information used by the city to determine fitness for a permit under this section, provided such request is made at the time of application. Criminal history record information that is used by the city to determine fitness for permits is not retained after the decision has been made to issue or deny a permit. H. The city shall not be responsible for correcting errors or otherwise amending criminal history record data it obtains from the Washington State Patrol or the Federal Bureau of Investigation for the purpose of making permit fitness decisions. Applicants who seek to amend or correct a criminal history record must contact the Washington State Patrol for a Washington State record or the Federal Bureau of Investigation for records from other jurisdictions maintained in its file. (Ord. 953 § 3, 2012). 5.03.050 General issuance, fee and term of occupational permit. A. The city shall issue an occupational permit to the applicant on confirmation that all fitness requirements have been satisfied and the required fees paid. B. Occupational permits issued under this chapter are valid for the calendar year of issue only and may be renewed in consecutive one-year increments. C. The city council shall set the fee for occupational permits under this chapter. The fee shall be based on the cost of administering the permit process; the cost of obtaining criminal history and other background data; and the cost of providing fingerprinting service. D. If an applicant does not qualify for an occupational permit, the city shall promptly notify the applicant of the denial and refund the pre -paid permit fee. Background check and fingerprinting fees are not refundable. E. Occupational permit cards shall include a color photo provided by the applicant of the size specified by the city and a location for renewal stickers. New permit cards shall be issued to renewal applicants every three years. F. Occupational permits are non -transferable. The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Page 10/82 Chapter 5.03 OCCUPATIONAL PERMITS — FOR -HIRE DRIVER, LOCKSMITH, SOLICITOR G. Fees are for the calendar year of issue and are not prorated. H. Permit holders may renew permits for the following year any time after October 1 st of each year. L All occupational permits issued or renewed under this chapter prior to October 1 st expire at midnight on December 31 st of the calendar year of issue. Permits issued or renewed after October 1 st are valid from the date of issue through December 31 st of the following calendar year. J. Renewal is the responsibility of the holder of a permit. K. A new application is required if renewal of a current permit is not completed within the following calendar year. L. A new application is required if an applicant's prior year permit was suspended or revoked. (Ord. 953 § 3, 2012). 5.03.060 General occupational permit — Revocation, suspension, or denial. A. An occupational permit issued hereunder may be revoked, suspended or denied by the chief of police for any of the following reasons: 1. Failure to meet or maintain any of the requirements or qualifications set forth in this chapter for obtaining an occupational permit. 2. Falsification of any record, document or information required to be kept or submitted to the city by this chapter. 3. Repeated or aggravated violations of YMC 5.03.110, For -hire driver's occupational permit — Other violations; 5.03.130, For -hire vehicle passenger complaints; or 5.03.210, Occupational permit to be carried. 4. Violation of YMC 5.03.120, Filing and posting rates. B. Prior to any revocation, suspension or denial of an occupational permit, the city shall inform the applicant of his right to a hearing thereon. Such hearing, if requested, shall be conducted before the city prior to the implementation of any revocation, suspension or denial. (Ord. 953 § 3, 2012). 5.03.070 Reciprocity. The city of Yelm honors for -hire driver, locksmith and solicitor permits issued by the cities of Olympia, Lacey and Tumwater as long as their ordinances regarding occupational permits remain substantially the same as Yelm's. A person holding a valid occupational permit from any of the four jurisdictions is authorized to conduct the permitted business within the city in exactly the same manner and subject to the same rules and regulations as a person holding a permit from the city itself. (Ord. 953 § 3, 2012). 5.03.100 For -hire driver occupational permit — Additional requirements. All applicants must meet the following further requirements: A. Have no physical or mental infirmity which jeopardizes the ability to operate a for -hire vehicle; B. Be at least 21 years of age; C. Have a valid Washington driver's license that permits operation of a for -hire vehicle and be continuously licensed as a driver by the state of Washington and/or another state for at least the two years immediately prior to the date of application for an occupational permit; D. Not have been convicted of operating a motor vehicle while under the influence of intoxicating liquor or drugs or of being in actual physical control of a motor vehicle while under the influence of intoxicating liquor or drugs, or of reckless driving or negligent driving, or of vehicular homicide or vehicular assault, within five years preceding the date of application for an occupational permit; E. Not have been convicted of three or more moving violations during any 12 -month period during the five years preceding the date of the application for an occupational permit; The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Page 11/82 Chapter 5.03 OCCUPATIONAL PERMITS — FOR -HIRE DRIVER, LOCKSMITH, SOLICITOR F. Not be a person who is required to register as a sex offender in any state. (Ord. 953 § 3, 2012). 5.03.110 For -hire driver's occupational permit — Other violations. In addition to the other provisions of this chapter, it is a violation for anyone holding a for -hire occupational permit to: A. Permit any person to alight from a for -hire vehicle while it is in motion; B. Operate or be in physical control of any vehicle while under the influence of intoxicating liquors or drugs; C. Allow passenger consumption of illegal drugs in any for -hire vehicle, or allow consumption of intoxicating alcohol in any for -hire vehicle, except a limousine (RCW 46.61.519); D. Willfully carry any passenger to a destination by a route that is not the most direct route, unless a customer specifically authorizes a deviation or alternate route; E. Pick up additional passengers in a for -hire vehicle without the express consent of the original passenger; F. Activate a taximeter when a for -hire vehicle is not employed or activate any equipment which indicates that the for -hire vehicle is carrying a passenger when it is not. (Ord. 953 § 3, 2012). 5.03.120 For -hire vehicle rates to be filed and posted. Upon receipt of a vehicle for -hire license, the licensee shall immediately file with the city a schedule of for -hire vehicle rates charged to the public. This schedule shall include rates for the following: A. Minimum charge; B. Rate per mile or fraction thereof above the minimum; C. Charges for each additional passenger above one; D. Charge for vehicle waiting time; E. Additional charge for baggage or suitcases; F. Any separate rate for service between the hours of midnight to 6:00 a.m. The rate schedule shall be on file with the city for inspection by the public during normal city business hours. In addition, each for -hire permittee hereunder, except limousine operators, shall conspicuously display in the interior of the vehicle the rates of fare as required to be filed above. This posting must be located in the passenger compartment in a typewritten notice so as to be easily read by a passenger. When the permittee changes rates, in total or in part, the permittee shall file a schedule of new rates with the city at least 10 days before said new rates become effective. Likewise, the new rates shall be posted within the interior of the vehicle prior to the effective date of the new rates. The permittee shall charge only those rates set forth in the schedule of rates required under this section. (Ord. 953 § 3, 2012). 5.03.130 For -hire vehicle passenger complaints. Upon receipt of a passenger complaint, the city shall evaluate the same and, if deemed appropriate, send written notice to the licensee, either personally, or by mail with a certificate of mailing attached. The notice shall specify the vehicle license number, the nature of the complaint received and the date upon which the complaint was conveyed. If the complaint alleges a vehicle defect, the notice will require that the permittee or his agent present the vehicle for inspection to the chief of police (or designee) within five days of receipt of the notice or be subject to permit revocation proceedings under this chapter. (Ord. 953 § 3, 2012). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.03 OCCUPATIONAL PERMITS — FOR -HIRE DRIVER, LOCKSMITH, SOLICITOR Page 12/82 5.03.200 Solicitor occupational permit— Additional requirements. In addition to the information required in YMC 5.03.030, the following application information is required: A. The nature of the goods, wares, merchandise, repair, manufacturing or services to be offered by the solicitor, or the purpose for which contributions or donations will be sought. B. A description of any vehicle(s) used in the conduct of solicitation. C. The applicant for such permit, if any scales, weights or measures are used in selling of goods, wares, merchandise or services, shall present and file with the application a certificate from the state Department of Weights and Measures showing that all scales, weights or measures to be used by the applicant in the licensed activity have been tested and found accurate and correct immediately prior to the filing of the application. (Ord. 953 § 3, 2012). 5.03.210 Occupational permit to be carried. Such occupational permit shall be exhibited at all times in plain view by each solicitor for whom issued, when soliciting or canvassing in the city, and shall be provided for examination by any such solicitor wherever he or she shall be requested to do so by any police officer or any person solicited. (Ord. 953 § 3, 2012). 5.03.220 Exemptions. A. The following persons are exempt from obtaining a solicitor's permit: 1. Persons engaged in solicitor activities who contact customers via appointments set in advance at the request of the customer; 2. Persons engaged in fund-raising for bona fide school, church, political or non-profit activities, where no compensation is provided to the persons doing the solicitation; 3. Youth under the age of 18 seeking lawn, child care or other occasional part-time work; 4. Persons and/or entities registered pursuant to Chapter 19.09 RCW as charitable organizations, independent fund-raisers, or nonprofit fund-raisers; provided, that such persons or entities, in order to qualify for this exemption, must have on file with the city clerk a current copy of their state registration under Chapter 19.09 RCW, or be soliciting or canvassing for or on behalf of an organization that is so registered. (Ord. 953 § 3, 2012). 5.03.300 Violations — Misdemeanor — Gross misdemeanor — Civil infraction. A. Any person, firm, or corporation who knowingly violates or fails to comply with any term or provision of this chapter shall be deemed to have committed a misdemeanor, and if found guilty, shall be subject to a fine not to exceed $1,000, and/or to imprisonment not to exceed 90 days or to both such fine and imprisonment. Each day shall be a separate offense. In the event of a continuing violation or failure to comply, the second and subsequent days shall constitute a gross misdemeanor punishable by a fine not to exceed $5,000 and/or imprisonment not to exceed 365 days or both such time and imprisonment. Continuing violation shall mean the same type of violation which is committed within a year of the initial violation. B. As an additional concurrent penalty, it shall be a civil infraction for a person, firm, or corporation to violate or fail to comply with any term or provision of this chapter. Each day shall be a separate infraction. A person, firm, or corporation found to have committed a civil infraction shall be assessed a monetary penalty as follows: 1. First offense: Class 3 ($50.00), not including statutory assessments. 2. Second offense arising out of the same facts as the first offense: Class 2 ($125.00), not including statutory assessments. 3. Third offense arising out of the same facts as the first offense: Class 1 ($250.00), not including statutory assessments. (Ord. 953 § 3, 2012). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yehn Municipal Code Page 13/82 Chapter 5.04 ADMINISTRATIVE PROVISIONS FOR BUSINESS AND OCCUPATION TAXES Chapter 5.04 ADMINISTRATIVE PROVISIONS FOR BUSINESS AND OCCUPATION TAXES Sections: 5.04.010 Purpose. 5.04.015 Applications of chapter stated. 5.04.020 Definitions. 5.04.021 Definitions — References to Chapter 82.32 RCW. 5.04.025 Registration/license requirements. 5.04.030 Repealed. 5.04.040 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. 5.04.050 Payment methods — Mailing returns or remittances — Time extension — Deposits — Recording payments — Payment must accompany return — NSF checks. 5.04.060 Records to be preserved — Examination — Estoppel to question assessment. 5.04.070 Accounting methods. 5.04.080 Public works contracts — Payment of fee and tax before final payment for work. 5.04.090 Underpayment of tax, interest, or penalty — Interest. 5.04.095 Time in which assessment may be made. 5.04.100 Overpayment of tax, penalty, or interest — Credit or refund — Interest rate — Statute of limitations. 5.04.110 Late payment — Disregard of written instructions — Evasion — Penalties. 5.04.120 Cancellation of penalties. 5.04.130 Taxpayer quitting business — Liability of successor. 5.04.140 Administrative appeal. 5.04.145 Judicial review of administrative appeal decision. 5.04.150 Judicial review of director's determination. 5.04.160 Director to make rules. 5.04.170 Ancillary allocation authority of director. 5.04.180 Mailing of notices. 5.04.190 Tax declared additional. 5.04.200 Public disclosure — Confidentiality — Information sharing. 5.04.210 Tax constitutes debt. 5.04.220 Unlawful actions — Violation — Penalties. 5.04.230 Suspension or revocation of business registration (license). 5.04.240 Closing agreement provisions. 5.04.250 Charge-off of uncollectible taxes. 5.04.010 Purpose. The purpose of this chapter is to provide consistency in administration of all locally collected taxes. (Ord. 820 § 3, 2004). 5.04.015 Applications of chapter stated. The provisions of this chapter shall apply with respect to the taxes imposed under Chapter 3.40 YMC, Gambling Tax, Chapter 3.42 YMC, Utility Tax, and Chapter 5.06 YMC, Business and Occupation Tax, and under other titles, chapters, and sections in such manner and to such extent as indicated in each such title, chapter or section. (Ord. 826 § 1, 2005; Ord. 820 § 3, 2004). 5.04.020 Definitions. For purposes of this chapter the definitions contained in Chapter 5.06 YMC, Business and Occupation Tax, 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. A. "Reporting period" means: The Yehn Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Page 14/82 Chapter 5.04 ADMINISTRATIVE PROVISIONS FOR BUSINESS AND OCCUPATION TAXES 1. A one-month period beginning the first day of each calendar month (monthly); or 2. A three-month period beginning the first day of January, April, July or October of each year (quarterly); or 3. A 12 -month period beginning the first day of January of each year (annual). B. "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. C. "Successor" means any person to whom a taxpayer quitting, selling out, exchanging, or disposing of a business 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, merchandise, 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 person is a surety or guarantor. D. "Tax year," ..taxable year" means the calendar year. (Ord. 820 § 3, 2004). 5.04.021 Definitions — References to Chapter 82.32 RCW. Where provisions of Chapter 82.32 RCW are incorporated in this title, "Department" as used in the RCW shall refer to the "director' as defined in YMC 5.06.030 and "warrant" as used in the RCW shall mean "citation or criminal complaint." (Ord. 889, 2008). 5.04.025 Registration/license requirements. Application for a business license shall be made with the city of Yelm, through the Business Licensing Service, as provided for in Chapter 5.02 YMC, giving such information as is deemed reasonably necessary to enable the enforcement of this chapter. (Ord. 1046 § 8, 2018; Ord. 820 § 3, 2004). 5.04.030 Registration/license certificates. Repealed by Ord. 1046. (Ord. 820 § 3, 2004). 5.04.040 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. A. Other than any annual license fee or registration fee assessed under this chapter, the tax imposed by this chapter shall be due and payable in quarterly installments. 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 month following the end of the assigned reporting period covered by the return. B. 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 taxpayer. The individual signing the return shall swear or affirm that the information in the return is complete and true. C. Tax returns must be filed online using the "City of Yelm B & O Tax Reporting Form". All tax returns must be filed by the due date whether or not any tax is owed. The City of Yelm may waive the electronic filing requirement for any taxpayer who requests such waiver. Waivers need to be requested, to the City of Yelm, in writing before the completion of the reporting quarter. All approved waivers will need to be re-applied for annually. D. For purposes of the tax imposed by Chapter 5.06 YMC, any person whose value of products, gross proceeds of sales or gross income of the business, subject to tax after all allowable deductions, is equal to or less than $5,000 in the current quarter, shall file a return, declare no tax due on their return, and submit the return to the director. The gross receipts shall be entered on the tax return even though no tax may be due. E. A taxpayer that commences to engage in business activity shall file a return and pay the tax or fee for the portion of the reporting period during which the taxpayer is engaged in business activity. F. 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, The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.04 ADMINISTRATIVE PROVISIONS FOR BUSINESS AND OCCUPATION TAXES Page 15/82 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 holiday. G. 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 correct 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. 820 § 3, 2004). 5.04.050 Payment methods — Mailing returns or remittances — Time extension — Deposits — Recording payments — Payment must accompany return — NSF checks. A. 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 electronic payment if such wire transfer or electronic payment is authorized by the director. If payment so received is not paid by the bank on which it is drawn, the taxpayer, by whom such payment is tendered, 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. B. A return or remittance that 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 containing it. The director may allow electronic filing of returns or remittances from any taxpayer. A return or remittance which is transmitted to the city electronically shall be deemed filed or received according to procedures set forth by the director. C. If a written request is received prior to the due date, the director, for good cause, may grant, in writing, additional time within which to make and file returns. D. The director shall keep full and accurate records of all funds received or refunded. The director shall apply payments first against all penalties and interest owing, and then upon the tax, without regard to any direction of the taxpayer. E. For any return not accompanied by a remittance of the tax shown to be due thereon, the taxpayer shall be deemed to have failed or refused to file a return and shall be subject to the penalties and interest provided in this chapter. F. Any payment made that is returned for lack of sufficient funds or for any other reason will not be considered received until payment by certified check, money order, or cash of the original amount due, plus a "nonsufficient funds" (NSF) charge is received by the director. Any license issued upon payment with an NSF check will be considered void, and shall be returned to the director. No license shall be reissued until payment (including the NSF fee) is received. Current NSF fee amounts will be posted in the fee schedule. G. The director is not required to, nor is it standard practice for the City of Yelm, to mail tax return forms to taxpayers, but failure of the taxpayer to receive any such forms shall not excuse the taxpayer from filing returns and making payments of the taxes or fees, when and as due under this chapter. (Ord. 820 § 3, 2004). 5.04.060 Records to be preserved — Examination — Estoppel to question assessment. Every person liable for any fee or tax imposed by this chapter shall keep and preserve for a period of five years after filing a tax return, such records as may be necessary to determine the amount of any fee or tax for which the person may be liable; which records shall include copies of all federal income tax and state tax returns and reports made by the person. All books, records, papers, invoices, vendor lists, inventories, stocks of merchandise, and other data including federal income tax and state tax returns and reports made by the person. All books, records, papers, invoices, vendor lists, inventories, stocks of merchandise, and other data including federal income tax and state tax returns and reports shall be open for examination at any time by the director or a duly authorized agent. Every person's business premises shall be open for inspection or examination by the director or a duly authorized agent. A. If a person does not keep the necessary books and records within the city, it shall be sufficient if such person: 1. Produces within the city such books and records as may be required by the director; or The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.04 ADMINISTRATIVE PROVISIONS FOR BUSINESS AND OCCUPATION TAXES Page 16/82 2. Bears the cost of examination by the director's agent at the place where such books and records are kept; provided, that the person electing to bear such cost shall pay in advance to the director the estimated amount thereof including round-trip fare, lodging, meals and incidental expenses, subject to adjustment upon completion of the examination. B. Any person who fails, or refuses the director or the director's agent's request, to provide or make available records, or to allow inspection or examination of the business premises, shall be forever barred from questioning in any court action, the correctness of any assessment of taxes made by the city for any period for which such records have not been provided, made available or kept and preserved, or in respect of which inspection or examination of the business premises has been denied. The director is authorized to determine the amount of the tax or fees payable by obtaining facts and information upon which to base the estimate of the tax or fees due. Such fee or tax assessment shall be deemed prima facie correct and shall be the amount of tax owing the city by the taxpayer. The director shall notify the taxpayer by mail 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. 820 § 3, 2004). 5.04.070 Accounting methods. A. A taxpayer may file tax returns in each reporting period with amounts based upon cash receipts only if the taxpayer's books of account are kept on a cash receipts basis. A taxpayer that does not regularly keep books of account on a cash receipts basis must file returns with amounts based on the accrual method. B. The taxes imposed and the returns required hereunder shall be upon a calendar year basis. (Ord. 820 § 3, 2004). 5.04.080 Public works contracts — Payment of fee and tax before final payment for work. The director may, before issuing any final payment to any person performing any public work contract for the city, require such person to pay in full all license fees or taxes due under this title from such person on account of such contract or otherwise, and may require such taxpayer to file with the director a verified list of all subcontractors supplying labor and/or materials to the person in connection with said public work. (Ord. 820 § 3, 2004). 5.04.090 Underpayment of tax, interest, or penalty — Interest. A. If upon examination of any returns, or from other information obtained by the director, it appears that a tax or penalty less than that properly due has been paid, the director shall assess the additional amount found to be due and shall add thereto interest on the tax only. The director shall notify the person by mail of the additional amount, which shall become due and shall be paid within 30 days from the date of the notices, or within such time as the director may provide in writing. B. Penalty or Interest Due. 1. Penalties imposed for taxes due prior to the effective date of the ordinance codified in this chapter shall be the higher of: a. Ten percent of the tax due or minimum $5.00 penalty if one to 40 days delinquent; b. Fifteen percent of the tax due or minimum $10.00 penalty if 41 to 70 days delinquent; c. Twenty percent of the tax due or minimum $15.00 for 71 days or more delinquent. 2. For tax periods after December 31, 2004, the director shall compute interest in accordance with RCW 82.32.050 as it now exists or as it may be amended. 3. Provisions of RCW 82.32.050 existing at the effective date of the ordinance codified in this section shall apply. (Ord. 889, 2008; Ord. 820 § 3, 2004). 5.04.095 Time in which assessment may be made. The director shall not assess, or correct an assessment for, additional taxes, penalties, or interest due more than four years after the close of the calendar year in which they were incurred, except that the director may issue an assessment: The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.04 ADMINISTRATIVE PROVISIONS FOR BUSINESS AND OCCUPATION TAXES Page 17/82 A. Against a person who is not currently registered or licensed or has not filed a tax return as required by this chapter for taxes due within the period commencing 10 years prior to the close of the calendar year in which the person was contacted in writing by the director; B. Against a person that has committed fraud or who misrepresented a material fact; or C. Against a person that has executed a written waiver of such limitations. (Ord. 820 § 3, 2004). 5.04.100 Overpayment of tax, penalty, or interest — Credit or refund — Interest rate — Statute of limitations. A. If, upon receipt of an application for a refund, or during an audit or examination of the taxpayer's records and tax returns, the director determines that the amount of tax, penalty, or interest paid is in excess of that property due, the excess amount shall be credited to the taxpayer's account or shall be refunded to the taxpayer. Except as provided in subsection B of this section, no refund or credit shall be made for taxes, penalties, or interest paid more than four years prior to the beginning of the calendar year in which the refund application is made or examination of records is completed. B. The execution of a written waiver shall extend the time for applying for, or making a refund or credit of any taxes paid during, or attributable to, the years covered by the waiver if, prior to the expiration of the waiver period, an application for refund of such taxes is made by the taxpayer or the director discovers that a refund or credit is due. C. Refunds shall be made by means of vouchers approved by the director and by the issuance of a city check or warrants drawn upon and payable from such funds as the city may provide. D. Any final judgment for which a recovery is granted by any court of competent jurisdiction for tax, penalties, interest, or costs paid by any person shall be paid in the same manner, as provided in subsection C of this section, upon the filing of a certified copy of the order or judgment of the court with the director. E. No interest shall be applied to refunds issued for periods prior to the effective date of the ordinance codified in this chapter. F. For tax periods after December 31, 2004, the director shall compute interest on refunds or credits of amounts paid or other recovery allowed a taxpayer in accordance with RCW 82.32.060 as it now exists or as it may be amended. G. The provisions of RCW 82.32.050 existing at the effective date of the ordinance codified in this section shall apply. (Ord. 889, 2008; Ord. 820 § 3, 2004). 5.04.110 Late payment— Disregard of written instructions — Evasion — Penalties. A. If payment of any tax due on a return to be filed by a taxpayer is not received by the director by the due date, the director shall add a penalty in accordance with RCW 82.32.090(1), as it now exists or as it may be amended. B. If the director determines that any tax has been substantially underpaid as defined in RCW 82.32.090(2), there shall be added a penalty in accordance with RCW 82.32.090(2), as it now exists or as it may be amended. C. If a citation or criminal complaint is issued by the director for the collection of taxes, fees, assessments, interest or penalties, there shall be added thereto a penalty in accordance with RCW 82.32.090(3), as it now exists or as it may be amended. D. If the director finds that a person has engaged in any business or performed any act upon which a tax is imposed under this title and that person has not obtained from the director a license as required, the director shall impose a penalty in accordance with RCW 82.32.090(5), as it now exists or as it may be amended. No penalty shall be imposed under this subsection D if the person who has engaged in business without a license obtains a license prior to being notified by the director of the need to be licensed. E. If the director determines that all or any part of a deficiency resulted from the taxpayer's failure to follow specific written tax reporting instructions, there shall be assessed a penalty in accordance with RCW 82.32.090(5), as it now exists or as it may be amended. The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yehn Municipal Code Chapter 5.04 ADMINISTRATIVE PROVISIONS FOR BUSINESS AND OCCUPATION TAXES Page 18/82 1. Any specific written instructions may be given as part of a tax assessment, audit, determination or closing agreement; provided, that such specific written instructions shall apply only to the taxpayer addressed or referenced on such documents. F. If the director finds that all or any part of the deficiency resulted from an intent to evade the tax payable, the director shall assess a penalty in accordance with RCW 82.32.090(6), as it now exists or as it may be amended. G. The penalties imposed under subsections (A) through (E) of this section can each be imposed on the same tax found to be due. This subsection does not prohibit or restrict the application of other penalties authorized by law. H. The director shall not impose both the evasion penalty and the penalty for disregarding specific written instruction on the same tax found to be due. L For the purposes of this section, "return" means any document a person is required by the city of Yelm 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. J. If incorporation into the city of Yelm Municipal Code of future changes to RCW 82.32.090 is deemed invalid, then the provisions of RCW 82.32.090 existing at the time the ordinance codified in this section is effective shall apply. (Ord. 889, 2008; Ord. 820 § 3, 2004). 5.04.120 Cancellation of penalties. A. The director may cancel any penalties imposed under YMC 5.04.110(A) if the taxpayer shows that its failure to timely file or pay the tax was due to reasonable cause and not willful neglect. Willful neglect is presumed unless the taxpayer shows that it exercised ordinary business care and prudence in making arrangements to file the return and pay the tax but was, nevertheless, due to circumstances beyond the taxpayer's control, unable to file or pay by the due date. The director has no authority to cancel any other penalties or to cancel penalties for any other reason except as provided in subsection C of this section. B. A request for cancellation of penalties must be received by the director within 30 days after the date the department mails the notice that the penalties are due. The request must be in writing and contain competent proof of all pertinent facts supporting a reasonable cause determination. In all cases the burden of proving the facts rests upon the taxpayer. C. The director may cancel the penalties in YMC 5.04.110(A) one time if a person: 1. Is not currently licensed and filing returns; 2. Was unaware of its responsibility to file and pay tax; and 3. Obtained business licenses and filed past due tax returns within 30 days after being notified by the department. The director shall not cancel any interest charged upon amounts due. (Ord. 820 § 3, 2004). 5.04.130 Taxpayer quitting business — Liability of successor. A. Whenever any taxpayer quits business, sells out, exchanges, or otherwise disposes of his business or his stock of goods, any tax payable hereunder shall become immediately due and payable. Such taxpayer shall, within 10 days thereafter, make a return and pay the tax due. B. Any person who becomes a successor shall become liable for the full amount of any tax owing. The successor shall withhold from the purchase price a sum sufficient to pay any tax due to the city from the taxpayer until such time as: 1. The taxpayer shall produce a receipt from the city showing payment in full of any tax due or a certificate that no tax is due; or The Yehn Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.04 ADMINISTRATIVE PROVISIONS FOR BUSINESS AND OCCUPATION TAXES Page 19/82 2. More than six months has passed since the successor notified the director of the acquisition and the director has not issued and notified the successor of an assessment. C. Payment of the tax by the successor shall, to the extent thereof, be deemed a payment upon the purchase price. If such payment is greater in amount than the purchase price, the amount of the difference shall become a debt due such successor from the taxpayer. D. Notwithstanding the above, if a successor gives written notice to the director of the acquisition, and the department does not within six months of the date it received the notice issue an assessment against the taxpayer and mail a copy of that assessment to the successor, the successor shall not be liable for the tax. (Ord. 820 § 3, 2004). 5.04.140 Administrative appeal. Any person, except one who has failed to comply with YMC 5.04.060, aggrieved by the amount of the fee or tax determined by the director to be required under the provisions of this chapter may pay the amount due and appeal from such determination by filing a written notice of appeal with the hearing examiner within 30 days from the date written notice of such amount was mailed to the taxpayer. A $100.00 filing fee shall be submitted with the appeal, which filing fee is required to process the appeal. The hearing examiner shall, as soon as practical, fix a time and place for the hearing of such appeal, and shall cause a notice of the time and place for the hearing of such appeal, and shall cause a notice of the time and place thereof to be delivered or mailed to the parties. The hearing shall be conducted in accord with the provisions of applicable city ordinance. The decision of the hearing examiner shall indicate the correct amount of the fee or tax owing. (Ord. 820 § 3, 2004). 5.04.145 Judicial review of administrative appeal decision. The taxpayer or the city may obtain judicial review of the hearing examiner's administrative decision by applying for a writ of review with the Thurston County superior court within 30 days from the date of the hearing examiner's decision in accordance with the procedure set forth in Chapter 7.16 RCW, other applicable law, and court rules. The city shall have the same right of review from administrative decision as does a taxpayer. (Ord. 820 § 3, 2004). 5.04.150 Judicial review of director's determination. Any person, except one who has failed to comply with YMC 5.04.060, having paid any tax as required and feeling aggrieved by the amount of the tax assessed, and after first exhausting the right of administrative appeal set forth in this chapter, may seek judicial review in the Thurston County superior court within 21 days of the date of the decision of the hearing examiner. The taxpayer shall set forth the amount of the tax imposed upon the taxpayer that the taxpayer concedes to be the correct amount of tax and the reason why the tax imposed should be reduced or abated. The trial in the superior court shall be de novo in accordance with the laws of the state of Washington. The burden shall rest upon the taxpayer to prove that the tax paid by the taxpayer is incorrect, either in whole or in part, and to establish the correct amount of the tax. (Ord. 820 § 3, 2004). 5.04.160 Director to make rules. The director shall have the power, from time to time, to adopt, publish and enforce rules and regulations not inconsistent with this chapter or with law for the purpose of carrying out the provisions of this chapter and it shall be unlawful to violate or fail to comply with, any such rule or regulation. (Ord. 820 § 3, 2004). 5.04.170 Ancillary allocation authority of director. The director is authorized to enter into agreements with other Washington cities which impose an "eligible gross receipts tax": A. To conduct an audit or joint audit of a taxpayer by using an auditor employed by the city of Yelm, another city, or a contract auditor; provided, that such contract auditor's pay is not in any way based upon the amount of tax assessed; B. To allocate or apportion in a manner that fairly reflects the gross receipts earned from activities conducted within the respective cities the gross proceeds of sales, gross receipts, or gross income of the business, or taxes due from any person that is required to pay an eligible gross receipts tax to more than one Washington city; C. To apply the city's tax prospectively where a taxpayer has no office or place of business within the city and has paid tax on all gross income to another Washington city where the taxpayer is located; provided, that the other city The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Page 20/82 Chapter 5.04 ADMINISTRATIVE PROVISIONS FOR BUSINESS AND OCCUPATION TAXES maintains an eligible gross receipts tax, and the income was not derived from contracts with the city. (Ord. 820 § 3, 2004). 5.04.180 Mailing of notices. Any notice required by this chapter to be mailed to any taxpayer or licensee shall be sent by ordinary mail, addressed to the address of the taxpayer or licensee as shown by the records of the director. Failure of the taxpayer or licensee to receive any such mailed notice shall not release the taxpayer or licensee from any tax, fee, interest, or any penalties thereon, nor shall such failure operate to extend any time limit set by the provisions of this chapter. It is the responsibility of the taxpayer to inform the director in writing about a change in the taxpayer's address. (Ord. 820 § 3, 2004). 5.04.190 Tax declared additional. The license fee and tax herein levied shall be additional to any license fee or tax imposed or levied under any law or any other ordinance of the city of Yelm except as herein otherwise expressly provided. (Ord. 820 § 3, 2004). 5.04.200 Public disclosure — Confidentiality — Information sharing. For purposes of this section, unless a different meaning is clearly established by context, the following definitions apply: A. "Disclose" means to make known to any person in any manner. B. "Tax information" means: 1. A taxpayer's identity; 2. The nature, source, or amount of the taxpayer's income, payments, receipts, deductions, exemption, credits, assets, liability, net worth, tax liability deficiencies, over assessments, or tax payments, whether taken from the taxpayer's books and records or any other source; 3. Whether the taxpayer's return was, is being, or will be examined or subject to other investigation or processing; or 4. Other data received by, recorded by, prepared by, or provided to the director with respect to a taxpayer. Provided, that tax information shall not include data, material, or documents that do not disclose information related to a specific or identifiable taxpayer. C. Tax returns and information may be "public records" as that term is defined in RCW 42.17.020. The director shall not disclose tax information if disclosure would violate Chapter 42.17 RCW or another law prohibiting disclosure. D. Tax information may be disclosed to the following: 1. The mayor, city administrator, members of the city council, city attorney, director, or their authorized designees, for official purposes; 2. Any agency or officer of the United States of America, the state of Washington, or a tax department of any state, county, city or town; provided, that the agency or officer grants substantially similar privileges to the city; and further provided, that the agency or officer shall not further disclose the tax information except as authorized in this section; 3. The taxpayer to whom it pertains or to such person or persons as the taxpayer may designate in writing as the taxpayer's designee; except that tax information not received from the taxpayer shall not be so disclosed if the director determines that such disclosure would compromise any investigation or litigation by any federal, state, or local government agency in connection with the civil or criminal liability of the taxpayer or another person, or that such disclosure would identify a confidential information, or that for the reciprocal exchange of information with other government agencies which agreement requires confidentiality with respect to such information, unless such information is required to be disclosed to the taxpayer by the order of any court. The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yehn Municipal Code Page 21/82 Chapter 5.04 ADMINISTRATIVE PROVISIONS FOR BUSINESS AND OCCUPATION TAXES E. Nothing in this section shall prevent the use of tax information by the director or any other agency in any civil or criminal action involving any license, tax, interest, or penalty. F. A person disclosing tax information to a person not entitled to receive that information under this section is guilty of a misdemeanor, and if the person violating this privacy requirement is an officer or employee of the city, such person may be required to forfeit their office or employment. (Ord. 820 § 3, 2004). 5.04.210 Tax constitutes debt. Any license fee or tax due and unpaid under this chapter, and all interest and penalties thereon, shall constitute a debt to the city of Yelm and a may be collected in the same manner as any other debt in like amount, which remedy shall be in addition to all other existing remedies. (Ord. 820 § 3, 2004). 5.04.220 Unlawful actions — Violation — Penalties. A. It shall be unlawful for any person liable for fees under this chapter (or other chapters as listed): 1. To violate or fail to comply with any of the provisions of this chapter or any lawful rule or regulation adopted by the director; 2. To make any false statement on any license application or tax return; 3. To aid or abet any person in any attempt to evade payment of a license fee or tax; 4. To fail to appear or testify in response to a subpoena issued pursuant hereto; 5. To testify falsely in any investigation, audit, or proceeding conducted pursuant to this chapter. B. Violation of any of the provisions of this chapter is a gross misdemeanor. Any person convicted of a violation of this chapter may be punished by a fine not to exceed $5,000, imprisonment not to exceed one year, or both fine and imprisonment. Penalties or punishments provided in this chapter shall be in addition to all other penalties provided by law. C. Any person, or officer of a corporation, convicted of continuing to engage in business after the revocation of a license shall be guilty of a gross misdemeanor and may be punished by a fine not to exceed $5,000, or imprisonment not to exceed one year, or both fine and imprisonment. (Ord. 820 § 3, 2004). 5.04.230 Suspension or revocation of business registration (license). A. The director, or designee, shall have the power and authority to suspend or revoke any license issued under the provisions of this chapter. The director, or designee, shall notify such licensee in writing by certified mail of the suspension or revocation of his or her license and the grounds therefor. Any license issued under this chapter may be suspended or revoked based on one or more of the following grounds: 1. The license was procured by fraud or false representation of fact. 2. The licensee has failed to comply with any provisions of this chapter. 3. The licensee is in default in any payment of any license fee or tax owed to the city. 4. The licensee or employee has been convicted of a crime involving the business. 5. The licensee has failed to comply with any provision in the Yelm Municipal Code. B. Any licensee may, within 30 days from the date that the suspension or revocation notice was mailed to the licensee, appeal from such suspension or revocation by filing a written notice of appeal ("petition") setting forth the grounds therefor with the hearing examiner. A copy of the petition must be provided by the licensee to the director and the city attorney on or before the date the petition is filed with the hearing examiner. The hearing shall be conducted in accordance with the procedures for hearing contested cases set out in Chapter 18.03 YMC, Hearing Examiner. The hearing examiner shall set a date for hearing said appeal and notify the licensee by mail of the time and place of the hearing. After the hearing thereon the hearing examiner shall, after appropriate findings of fact, and The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.04 ADMINISTRATIVE PROVISIONS FOR BUSINESS AND OCCUPATION TAXES Page 22/82 conclusions of law, affirm, modify, or overrule the suspension or revocation and reinstate the license, and may impose any terms upon the continuance of the license. No suspension or revocation of a license issued pursuant to the provisions of this chapter shall take effect until seven days after the mailing of the notice thereof by the department, and if appeal is taken as herein prescribed the suspension or revocation shall be stayed pending final action by the hearing examiner. All licenses which are suspended or revoked shall be surrendered to the city on the effective date of such suspension or revocation. The decision of the hearing examiner shall be final. The licensee and/or the department may seek review of the decision by the superior court of Washington in and for Thurston County within 14 days from the date of the decision. If review is sought as herein prescribed the suspension or revocation shall be stayed pending final action by the superior court. C. Upon revocation of any license as provided in this chapter no portion of the license fee shall be returned to the licensee. (Ord. 889, 2008; Ord. 820 § 3, 2004). 5.04.240 Closing agreement provisions. The director may enter into an agreement in writing with any person relating to the liability of such person in respect of any tax imposed by any of the chapters within this title and administered by this chapter for any taxable period(s). Upon approval of such agreement, evidenced by the execution thereof by the director and the person so agreeing, the agreement shall be final and conclusive as to the tax liability or tax immunity covered thereby, and, except upon a showing of fraud or malfeasance, or misrepresentation of material fact: A. The case shall not be reopened as to the matters agreed upon, or the agreement modified, by the director or the taxpayer; and B. In any suit, action or proceeding, such agreement, or any determination, assessment, collection, payment, abatement, refund, or credit made in accordance therewith, shall not be annulled, modified, set aside, or disregarded. (Ord. 820 § 3, 2004). 5.04.250 Charge-off of uncollectible taxes. The director may charge off any tax, penalty, or interest that is owed by a taxpayer, if the director reasonably ascertains that the cost of collecting such amounts would be greater than the total amount that is owed or likely to be collected from the taxpayer. Charge-offs in excess of $100.00 require city council approval. (Ord. 820 § 3, 2004). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 23/82 Sections: 5.06.010 Purpose. 5.06.020 Exercise of revenue license power. 5.06.028 Administrative provisions. 5.06.030 Definitions. 5.06.040 Agency — Sales and services by agent, consignee, bailee, factor or auctioneer. 5.06.050 Imposition of the tax — Tax or fee levied. 5.06.060 Doing business with the city. 5.06.070 Multiple activities credit when activities take place in one or more cities with eligible gross receipt taxes. 5.06.075 Deductions to prevent multiple taxation of manufacturing activities and prior to January 1, 2008, transactions involving more than one city with an eligible gross receipts tax. 5.06.076 Assignment of gross income derived from intangibles. 5.06.077 Allocation and apportionment of income when activities take place in more than one jurisdiction. 5.06.078 Allocation and apportionment of printing and publishing income when activities take place in more than one jurisdiction. 5.06.090 Exemptions. 5.06.100 Deductions. 5.06.120 Tax part of overhead. 5.06.130 Severability clause. 5.06.010 Purpose. The purpose of this chapter is to provide for implementation of the city's authority to license for revenue as authorized by Article XI, Section 12 of the Washington State Constitution and RCW 35A.11.020. (Ord. 1065 § 1, 2020; Ord. 820 § 3, 2004). 5.06.020 Exercise of revenue license power. The provisions of this chapter shall be deemed an exercise of the power of the city to license for revenue. The provisions of this chapter are subject to periodic statutory or administrative rule changes or judicial 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. 1065 § 1, 2020; Ord. 820 § 3, 2004). 5.06.028 Administrative provisions. The administrative provisions contained in Chapter 5.04 YMC shall be fully applicable to the provisions of this chapter except as expressly stated to the contrary herein. (Ord. 1065 § 1, 2020; Ord. 820 § 3, 2004). 5.06.030 Definitions. In construing the provisions of this chapter, the following definitions shall be applied. Words in the singular number shall include the plural, and the plural shall include the singular. A. Definitions, A — I. 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 payment of costs or fees of the customer or client. Agricultural Product, Farmer. The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 24/82 1. "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. 2. "Farmer" means any person engaged in the business of growing or producing, upon the person's own lands or upon the lands in which the person has a present right of possession, any agricultural product whatsoever for sale. "Farmer" does not include a person using such products as ingredients in a manufacturing process, or a person growing or producing such products for the person's own consumption. "Farmer" does not include a person selling any animal or substance obtained therefrom in connection with the person's business of operating 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. Artistic or Cultural Organization. As used in this chapter: 1. The term "artistic or cultural organization" means an organization which is organized and operated exclusively for the purpose of providing artistic or cultural exhibitions, presentations, or performances or cultural 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 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 rendered by the corporation in accordance with its purposes and bylaws. 5. Salary or compensation paid to its officers and executives must be only for actual services rendered, and at levels comparable to the salary or compensation of like positions within the state. 6. Assets of the corporation must be irrevocably dedicated to the activities for which the exemption is granted and, on the liquidation, dissolution, or abandonment by the corporation, may not inure directly or indirectly to the benefit of any member or individual except a nonprofit organization, association, or corporation which also would be entitled to the exemption. 7. The corporation must be duly licensed or 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 education programs" is limited to: a. An exhibition or presentation of works of art or objects of cultural or historical significance, such as those commonly displayed in art or history museums; b. A musical or dramatic performance or series of performances; or c. An educational seminar or program, or series of such programs, offered by the organization to the general public on an artistic, cultural, or historical subject. The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yehn Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 25/82 "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. "Commercial or industrial use" means the following uses of products, including byproducts, 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; or 3. Consigning, shipping or transferring extracted or manufactured products to another either without consideration or in the performance of contracts. "Competitive telephone service" means the providing by any person of telecommunications equipment or apparatus, or service related to that equipment or apparatus such as repair or maintenance service, if the equipment 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 business and including, among others, without limiting the scope hereof, persons who install, repair, clean, alter, improve, construct, or decorate real or personal property of or for a consumer other than for the purpose of: a. Resale as tangible or intangible personal property in the regular course of business; b. Incorporating such property as an ingredient or component of real or personal property when installing, repairing, cleaning, altering, imprinting, 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 chemical used in processing a new product when the primary purpose of such chemical is to create a chemical reaction directly through contact with an ingredient of a new product; or d. Consuming the property in producing 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 activity taxable under YMC 5.06.050(A)(7); 3. Any person who purchases, acquires, or uses any competitive telephone service as herein defined, other than for resale in the regular course of business; 4. Any person who purchases, acquires, or uses any personal, business, or professional service defined as a retail sale or retail service in subsection B of this section, other than for resale in the regular course of business; 5. Any person who is an end user of software; 6. Any person engaged in the business of "public road construction" in respect to tangible personal property when that person incorporates the tangible personal property as an ingredient or component of a publicly owned street, place, road, highway, easement, right-of-way, mass public transportation terminal or parking facility, bridge, tunnel, or trestle by installing, placing or spreading the property in or upon the right-of-way of The Yehn Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 26/82 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 contracting." Any such person shall be a consumer within the meaning of this subsection 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 section shall be construed to modify any other definition of "consumer." "Delivery" means the transfer of possession of tangible personal property between the seller and the buyer or the buyer's representative. Delivery to an employee of a buyer is considered delivery to the buyer. Transfer of possession of tangible personal property occurs when the buyer or the buyer's representative first takes physical 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 warranty 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 company 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 purposes of taxation. "Digital automated service," "digital code," and "digital goods" have the same meaning as in RCW 82.04.192. "Director" means the city clerk/treasurer of the city or any officer, agent or employee of the city designated to act on the director's behalf. "Eligible gross receipts tax" means a tax which: 1. Is imposed on the act or privilege of engaging in business activities within YMC 5.06.050; and 2. Is measured by the gross volume of business, in terms of gross receipts and is not an income tax or value added tax; and 3. Is not, pursuant to law or custom, separately stated from the sales price; and 4. Is not a sales or use tax, business license fee, franchise fee, royalty or severance tax measured by 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. 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. The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yehn Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 27/82 2. This definition sets forth examples of activities that constitute engaging in business in the city, and establishes safe harbors for certain of those activities so that a person who meets the criteria may engage in de minimis business activities in the city without having to register and obtain a business license or pay city business and occupation taxes. The activities listed in this section are illustrative only and are not intended to narrow the definition of "engaging in business" in subsection (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 circumstances and applicable law. 3. Without being all inclusive, any one of the following activities conducted within the city by a person or its employee, agent, representative, independent contractor, broker or any other individual acting on its behalf constitutes engaging in business and requires a person to register and obtain a business license: a. Owning, renting, leasing, maintaining, or having the right to use, or using, tangible personal property, intangible personal property, or real property permanently or temporarily located in the city. b. Owning, renting, leasing, using, or maintaining an office, place of business, or other establishment in the city. c. Soliciting sales. d. Making repairs or providing maintenance or service to real or tangible personal property, including warranty work and property maintenance. e. Providing technical assistance or service, including quality control, product inspections, warranty work, or similar services on or in connection with tangible personal property sold by the person or on its behalf. f. Installing, constructing, or supervising installation or construction of, real or tangible personal property. g. Soliciting, negotiating, or approving franchise, license, or other similar agreements. h. Collecting current or delinquent accounts. i. Picking up and transporting tangible personal property, solid waste, construction debris, or excavated materials. j. Providing disinfecting and pest control services, employment and labor pool services, home nursing care, janitorial services, appraising, landscape architectural services, security system services, surveying, and real estate services including the listing of homes and managing real property. k. Rendering professional services such as those provided by accountants, architects, attorneys, auctioneers, consultants, engineers, professional athletes, barbers, baseball clubs and other sports organizations, chemists, psychologists, court reporters, dentists, doctors, detectives, laboratory operators, teachers or veterinarians. 1. 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, brokers or others, domiciled or operating on a job in the city, whether acting on its behalf, or for customers or potential customers. n. Investigating, resolving, or otherwise assisting in resolving customer complaints. o. In-store stocking or manipulating products or goods sold to and owned by a customer, regardless of where sale and delivery of the goods took place. p. Delivering goods in vehicles owned, rented, leased, used, or maintained by the person or another acting on its behalf. The Yehn Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yehn Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 28/82 4. If a person, or its employee, agent, representative, independent contractor, broker or another acting on the person's behalf, engages in no other activities in or with the city but the following, it need not register and obtain a business license and pay tax: a. Meeting with suppliers of goods and services as a customer. b. Meeting with government representatives in their official capacity, other than those performing contracting or purchasing functions. c. Attending meetings, such as board meetings, retreats, seminars, and conferences, or other meetings wherein the person does not provide training in connection with tangible personal property sold by the person or on its behalf. This provision does not apply to any board of director member or attendee engaging in business such as a member of a board of directors who attends a board meeting. d. Renting tangible or intangible property as a customer when the property is not used in the city. e. Attending, but not participating in, a trade show or multiple vendor events. Persons participating at a trade show shall review the city's trade show or multiple vendor event ordinances. f. Conducting advertising through the mail. g. Soliciting sales by phone from a location outside the city. 5. A seller located outside the city merely delivering goods into the city by means of common carrier is not required to register and obtain a business license; provided, that it engages in no other business activities in the city. Such activities do not include those in subsection (4) of this definition. The city expressly intends that "engaging in business" include 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 classification. "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 timber, 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; or persons meeting the definition of farmer; or persons 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. "Extractor for hire" means a person who performs under contract necessary labor or mechanical services for an extractor. "Gross income of the business" means the value proceeding or accruing by reason of the transaction of the business activity engaged in and includes gross proceeds of sales, compensation for the rendition of services, gains realized from trading in stocks, bonds, or other evidences of indebtedness, interest, discount, rents, royalties, fees, commissions, dividends, and other emoluments however designated, all without any deduction on account of the cost of tangible property sold, the cost of materials used, labor costs, interest, discount, delivery costs, taxes, or any other expense whatsoever paid or accrued and without any deduction on account of losses. "Gross proceeds of sales" means the value proceeding or accruing from the sale of tangible personal property, digital goods, digital codes, digital automated services or for services rendered, without any deduction on account of The Yehn Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yehn Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 29/82 the cost of property sold, the cost of materials used, labor costs, interest, discount paid, delivery costs, taxes, or any other expense whatsoever paid or accrued and without any deduction on account of losses. "In this city" or "within this city" includes all federal areas lying within the corporate city limits of the city. B. Definitions, J — R. Magazine, Newspaper, Periodical. "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 months, including any supplement or special edition of the publication. Any publication meeting this definition qualifies regardless of its content. "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. Manufacturer, To Manufacture. 1. "Manufacturer" means every person who, either directly or by contracting with others for the necessary labor or mechanical services, manufactures for sale or for commercial or industrial use from the person'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 ingredients equal to less than 20 percent of the total value of all materials or ingredients that become a part of the finished product, the owner of the equipment or facilities will be deemed to be a processor for hire and not a manufacturer. A business not located in this city that is the owner of materials or ingredients processed for it in this city by a processor for hire shall be deemed to be engaged in business as a manufacturer in this city. 2. "To manufacture" means all activities of a commercial or industrial nature wherein labor or skill is applied, by hand or machinery, to materials or ingredients 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 laboratory 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, qualities, properties or combinations including, but not limited 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. e. "To manufacture" shall not include the production of digital goods or the production of computer software if the computer software is delivered from the seller to the purchaser by means other than tangible storage media, including the delivery by use of a tangible storage media where the tangible storage media is not physically transferred to the purchaser. "Nonprofit corporation" or "nonprofit organization" means a corporation or organization in which no part of the income can be distributed to its members, directors, or officers and that holds a current tax exempt status as provided under Section 501(c)(3) of the Internal Revenue Code, as hereafter amended, or is specifically exempted from the requirement to apply for its tax exempt status under Section 501(c)(3) of the Internal Revenue Code, as hereafter amended. Where the term "nonprofit organization" is used, it is meant to include a nonprofit corporation. The Yehn Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Page 30/82 Chapter 5.06 BUSINESS AND OCCUPATION TAX "Office" or "place of business" means a fixed location or permanent facility where the regular business of the person is conducted and which is either owned by the person or over which the person exercises legal dominion and control. The regular business of the person is presumed conducted at a location: 1. Whose address the person uses as its business mailing address; 2. Containing a telephone line listed in a public telephone directory or other similar publication under the business name; and 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 registration unless they are exempted by law from such requirement. A vehicle such as a pick-up, van, truck, boat or other motor vehicle is not an office or place of business. A post office box is not an office or place of business. If a person has an office or place of business, the person's home is not an office or place of business unless it meets the criteria for office or place of business above. If a person has no office or place of business, the person's home or apartment within the city will be deemed the place of business. "Person" means any individual, receiver, administrator, executor, assignee, trustee in bankruptcy, trust, estate, firm, co -partnership, joint venture, club, company, joint stock company, business trust, municipal corporation, political subdivision of the state of Washington, corporation, limited liability company, association, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit, or otherwise and the United States or any instrumentality thereof. Precious Metal Bullion or 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, platinum, rhodium, and palladium, and which is in such state or condition that its value depends upon its contents and not upon its form. For purposes of this chapter, "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. "Processing for hire" means the performance of labor and mechanical services upon materials or ingredients belonging to others so that as a result a new, different or useful product is produced for sale, or commercial or industrial use. A processor for hire is any person who would be a manufacturer if that person were performing the labor and mechanical services upon that person's own materials or ingredients. If a person furnishes, or sells to the customer prior to manufacture, materials or ingredients equal to 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, Byproduct. "Product" means tangible personal property, including articles, substances, or commodities created, brought forth, extracted, or manufactured by human or mechanical effort. "Byproduct" means any additional product, other than the principal or intended product, which results from extracting or manufacturing activities and which has a market value, without regard to whether or not such additional product was an expected or intended result of the extracting or manufacturing activities. The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yehn Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 31/82 "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 designated, 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 recreation services" also include the provision of related facilities such as basketball courts, tennis courts, handball courts, swimming pools, and charges made for providing the opportunity to dance. The term "amusement and recreation services" does not include instructional lessons to learn a particular activity such as tennis lessons, swimming lessons, or archery lessons; 2. Abstract, title insurance, and escrow services; 3. Credit bureau services; 4. Automobile parking and storage garage services; 5. Landscape maintenance and horticultural services, but excluding (a) horticultural services provided to farmers, and (b) pruning, trimming, repairing, removing, and clearing of trees and brush near electric transmission or distribution lines or equipment, if performed by or at the direction of an electric utility; 6. Service charges associated with tickets to professional sporting events; and 7. The following personal services: physical fitness services, tanning salon services, tattoo parlor services, steam bath services, Turkish bath services, escort services, and dating services; 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 making sales at retail and is reported under retailing classification. "Royalties" means compensation for the use of intangible property, such as copyrights, patents, licenses, franchises, trademarks, trade names, and similar items. C. Definitions, S — Z. Sale, Casual or Isolated Sale. 1. "Sale" means any transfer of the ownership of, title to, or possession of, property for a valuable consideration and includes any activity classified as a "sale at retail," or "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 purchaser but title is retained by the vendor as security for the payment of the purchase price. It also includes the furnishing of food, drink, or meals for compensation whether 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 continuous 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 irrespective of the nature of their business and including, among others, without limiting the scope hereof, persons who install, repair, clean, alter, improve, construct, or decorate real or personal property of or for consumers, other than a sale to a person who presents a resale certificate under RCW 82.04.470 and who: The Yehn Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 32/82 a. Purchases for the purpose of resale as tangible personal property in the regular course of business without intervening use by such person; or b. Installs, repairs, cleans, alters, imprints, improves, constructs, or decorates real or personal property of or for consumers, if such tangible personal 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 consuming the property purchased in producing for sale a new article of tangible personal property or substance, of which such property becomes an ingredient or component or is a chemical used in processing, when the primary 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 consuming the property purchased in producing ferrosilicon which is subsequently used in producing magnesium for sale, if the primary purpose of such property is to create a chemical reaction directly through contact with an ingredient of ferrosilicon; or e. Purchases for the purpose of providing the property to consumers as part of competitive telephone service, as defined in RCW 82.04.065. The term shall include every sale of tangible personal property which is used or consumed or to be used or consumed in the 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. f. Purchases for the purpose of satisfying the person's obligations under an extended warranty as defined in subsection (7) 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 person. 2. "Sale at retail" or "retail sale" also means every sale of tangible personal property to persons engaged in any business activity which is taxable under YMC 5.06.050(A)(7). 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, decorating, 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 leveling of land used in commercial farming or agriculture; c. The charge for labor and services rendered in respect to constructing, repairing, or improving any structure upon, above, or under any real property owned by an owner who conveys the property by title, possession, or any other means to the person performing such construction, repair, or improvement for the purpose of performing such construction, repair, or improvement and the property is then reconveyed by title, possession, or any other means to the original owner; d. The sale of or charge made for labor and services rendered in respect to the cleaning, fumigating, razing or moving of existing buildings or structures, but shall not include the charge made for janitorial services; and for purposes of this section the term "janitorial services" shall mean those cleaning and caretaking services ordinarily performed by commercial janitor service businesses including, but not limited to, wall and window washing, floor cleaning and waxing, and the cleaning in place of rigs, drapes and upholstery. The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 33/82 The term "janitorial services" does not include painting, papering, repairing, furnace or septic tank cleaning, snow removal or sandblasting; 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 network telephone service and cable service, by a hotel, rooming house, tourist court, motel, or trailer camp, and the granting of any similar license to use real property, as distinguished 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 month or more constitutes 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 continuous period of one month or more to a person is a rental or lease of real property and not a mere license to enjoy the same; g. The installing, repairing, altering, or improving of digital goods for consumers; h. The sale of or charge made for tangible personal property, labor and services to persons taxable under subsections (3)(a), (b), (c), (d), (e), (f) and (g) of this definition when such sales or charges are for property, labor and services which are used or consumed in whole or in part by such persons in the performance of any activity defined as a "sale at retail" or "retail sale" even though such property, labor and services may be resold after such use or consumption. Nothing contained in this subsection shall be construed to modify 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. a. "Sale at retail" or "retail sale" shall also include 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 (5)(a), the sale of prewritten computer software includes the sale of or charge made for a key or an enabling or activation code, where the key or code is required to activate prewritten computer software and put the software into use. There is no separate sale of the key or code from the prewritten computer software, regardless of how the sale may characterized by the vendor or by the purchaser. 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 term also includes 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, subscription, or some other basis. i. The service described in subsection (5)(b) of this definition includes the right to access and use prewritten software to perform data processing. ii. For purposes of this subsection, "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 processing, image processing, form processing, survey processing, 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 improving of any street, place, road, highway, easement, right-of-way, The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 34/82 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 an extended warranty to a consumer. For purposes of this subsection, "extended warranty" means an agreement for a specified duration to perform the replacement or repair of tangible personal property at no additional charge or a reduced charge for tangible personal property, labor, or both, or to provide indemnification for the replacement or repair of tangible personal property, based on the occurrence of specified events. The term "extended warranty" does not include an agreement, otherwise meeting the definition of "extended warranty" in this subsection, if no separate charge is made for the agreement and the value of the agreement is included in the sales price of the tangible personal property covered by the agreement. 8. "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, decorating, 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 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 (government contracting). 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 byproducts 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 sale, 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. Sale 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 obligated 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 (reference to subsection (5) of this definition) 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, "permanent" means perpetual or for an indefinite or unspecified length of time. A right of permanent use is presumed to have been granted unless the agreement between the seller and the purchaser specifies or the circumstances surrounding the transaction suggest or indicate that the right to use terminates on the occurrence of a condition subsequent. 12. "Sale at retail" or "retail sale" shall also include the installing, repairing, altering, or improving of digital goods for consumers. "Sale at wholesale" or "wholesale sale" means any sale of tangible personal property, digital goods, digital codes, digital automated services, prewritten computer software, or services described in subsection (5)(b)(i) of this definition, which is not a retail sale, and any charge made for labor and services rendered for persons who are not consumers, in respect to real or personal property and retail services, if such charge is expressly defined as a retail sale or retail service when rendered to or for consumers. "Sale at wholesale" also includes the sale of telephone The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 35/82 business to another telecommunication company as defined in RCW 80.04.0 10 for the purpose of resale, as contemplated by RCW 35.21.715. Services. No definition. Software, Canned Software, Custom Software, Customization of Canned Software, Master Copies, Retained Rights. 1. "Canned software" means software that is created for sale to more than one person. For purposes of this chapter, canned software is deemed to be tangible personal property regardless of the method of delivery — tangible media (e.g., disk or installed on hardware) or intangible (e.g., electronically over telecommunications paths). 2. "Custom software" means software created 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 individualized configuration of software to work with other software 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, publisher, licensor, sublicensor, or distributor. 6. "Software" means any information, program, or routine, or any set of one or more programs, routines, or collections of information used, or intended for use, to convey information that causes one or more computers or pieces of computer-related peripheral equipment, or any combination thereof, to perform a task or set of tasks. "Software" includes the associated documentation, materials, or ingredients regardless of the media upon which that documentation is provided, that describes the code and its use, operation, and maintenance and that typically is delivered with the code to the consumer. All software is classified as either canned or custom. "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 chapter, 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 section, 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 coursework successfully completed through the educational program, or an approved branch campus of a foreign degree -granting institution in compliance with Chapter 2813.90 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 accrediting association recognized by the United States Secretary of Education, and offering to students an educational program of a general academic nature or those institutions which are not operated for profit and which are privately endowed under a deed of trust to offer instruction in trade, industry, and agriculture, but not including specialty schools, business colleges, other trade schools, or similar institutions. Value of Products. 1. The value of products, including byproducts, 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 The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 36/82 subsidies and bonuses received from the purchaser or from any other person with respect to the extraction, manufacture, or sale of such products or byproducts by the seller. 2. Where such products, including byproducts, are extracted or manufactured for commercial or industrial use; and where such products, including byproducts, are shipped, transported or transferred out of the city, or to another person, without prior sale, or are sold under circumstances such that the gross proceeds from the sale are not indicative of the true value of the subject matter of the sale; the value shall correspond as nearly as possible to the gross proceeds from sales in this state of similar products of like quality and character, and in similar quantities by other taxpayers, plus the amount of subsidies or bonuses ordinarily payable by the purchaser or by any third person with respect to the extraction, manufacture, or sale of such products. In the absence of sales of similar products as a guide to value, such value may be determined upon a cost basis. In such cases, there shall be included every item of cost attributable to the particular article extracted or manufactured, 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 produced for purposes of serving as a prototype for the development of a new or improved product shall correspond 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 consideration, whether money, credits, rights, or other property expressed in terms of money, a person is entitled to receive or which is actually received or accrued. The term shall be applied, in each case, on a cash receipts or accrual basis according to which method of accounting is regularly employed in keeping the books of the taxpayer. "Wholesaling" means engaging in the activity of making sales at wholesale, and is reported under the wholesaling classification. (Ord. 1065 § 1, 2020; Ord. 888, 2008; Ord. 820 § 3, 2004). 5.06.040 Agency — Sales and services by agent, consignee, bailee, factor or auctioneer. A. 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 person'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 relationship of principal and agent and when the following conditions are complied with: 1. 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. 2. 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 computed according to a set percentage or amount, which is agreed upon in the agency agreement. 3. No ownership rights may be conferred to the agent unless the principal refuses to pay or refuses to abide by the agency agreement. Sales or purchases of any goods by a person who has any ownership rights in such goods shall be taxed as retail or wholesale sales. 4. Bulk goods sold or purchased on behalf of a principal must not be commingled with goods belonging to another principal or lose their identity as belonging to the particular principal. Sales or purchases of any goods which have been commingled or have lost their identity as belonging to the principal shall be taxed as retail or wholesale sales. The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 37/82 B. If the above requirements are not met, the consignor, bailor, principal or other shall be deemed a seller of such property to the agent, consignee, bailee, factor or auctioneer. C. Services in Own Name — Procuring Services as Agent. For purposes of this subsection, an agent is a person who acts under the direction and control of the principal 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 relationship of principal and agent and when the following conditions are complied with: 1. 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. 2. 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. 1065 § 1, 2020; Ord. 820 § 3, 2004). 5.06.050 Imposition of the tax — Tax or fee levied. A. Except as provided in subsection B 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 application of rates against gross proceeds of sale, gross income of business, or value of products, including byproducts, as the case may be, as follows: 1. 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 business shall be equal to the value of the products, including byproducts, extracted within the city for sale or commercial or industrial use, multiplied by the rate of one-tenth of one percent. The measure of the tax is the value of the products, including byproducts, so extracted, regardless of the place of sale or the fact that deliveries may be made to points outside the city. 2. Upon every person engaging 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 byproducts, manufactured within the city, multiplied by the rate of one-tenth of one percent. The measure of the tax is the value of the products, including byproducts, so manufactured, regardless of the place of sale or the fact that deliveries may be made to points outside the city. 3. Upon every person engaging within the city in the business of making sales at wholesale, except persons taxable under subsection (A)(2) of this section; 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-tenth of one percent. 4. 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 two-tenths of one percent. 5. Upon every person engaging within the city in the business of: (a) printing, (b) both printing and publishing newspapers, magazines, periodicals, books, music, and other printed items, (c) publishing newspapers, magazines and periodicals, (d) extracting for hire, and (e) processing for hire; as to such persons, the amount of tax on such business shall be equal to the gross income of the business multiplied by the rate of two-tenths of one percent. The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 38/82 6. Upon every person engaging 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. 7. Upon every other person engaging within the city in any business activity other than or in addition to those enumerated in the above subsections; as to such persons, the amount of tax on account of such activities shall be equal to the gross income of the business multiplied by the rate of two-tenths of one percent. This subsection includes, among others, 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 customizing canned software, producing royalties or commissions, 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. B. The gross receipts tax imposed in this section shall not apply to any person whose gross proceeds of sales, gross income of the business, and value of products, including byproducts, as the case may be, from all activities conducted within the city during any calendar year is equal to or less than $20,000, or is equal to or less than $5,000 during any quarter if on a quarterly reporting basis. (Ord. 1065 § 1, 2020; Ord. 820 § 3, 2004). 5.06.060 Doing business with the city. Repealed by Ord. 1065. (Ord. 820 § 3, 2004). 5.06.070 Multiple activities credit when activities take place in one or more cities with eligible gross receipt taxes. A. Persons who engage in business activities that are within the purview of two or more subsections of YMC 5.06.050 shall be taxable under each applicable subsection. B. Notwithstanding anything to the contrary herein, if imposition of the city's tax would place an undue burden upon interstate commerce or violate constitutional requirements, a taxpayer shall be allowed a credit to the extent necessary to preserve the validity of the city's tax, and still apply the city tax to as much of the taxpayer's activities as may be subject to the city's taxing authority. C. To take the credit authorized by this section, a taxpayer must be able to document that the amount of tax sought to be credited was paid upon the same gross receipts used in computing the tax against which the credit is applied. D. Credit for Persons that Sell in the City Products that They Extract or Manufacture. Persons taxable under the retailing or wholesaling classification with respect to selling products in this city shall be allowed a credit against those taxes for any eligible gross receipts taxes paid (1) with respect to the manufacturing of the products sold in the city, and (2) with respect to the extracting of the products, or the ingredients used in the products, sold in the city. The amount of the credit shall not exceed the tax liability arising under this chapter with respect to the sale of those products. E. Credit for Persons that Manufacture Products in the City Using Ingredients They Extract. Persons taxable under the manufacturing classification with respect to manufacturing products in this city shall be allowed a credit against those taxes for any eligible gross receipts tax paid with respect to extracting the ingredients of the products manufactured in the city. The amount of the credit shall not exceed the tax liability arising under this chapter with respect to the manufacturing of those products. F. Credit for Persons that Sell Within the City Products that They Print, or Publish and Print. Persons taxable under the retailing or wholesaling classification with respect to selling products in this city shall be allowed a credit against those taxes for any eligible gross receipts taxes paid with respect to the printing, or the printing and publishing, of the products sold within the city. The amount of the credit shall not exceed the tax liability arising under this chapter with respect to the sale of those products. (Ord. 1065 § 1, 2020; Ord. 820 § 3, 2004). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 39/82 5.06.075 Deductions to prevent multiple taxation of manufacturing activities and prior to January 1, 2008, transactions involving more than one city with an eligible gross receipts tax. A. Amounts Subject to an Eligible Gross Receipts Tax in Another City that also Maintains Nexus Over the Same Activity. For taxes due prior to January 1, 2008, a taxpayer that is subject to an eligible gross receipts tax on the same activity in more than one jurisdiction may be entitled to a deduction as follows: 1. A taxpayer that has paid an eligible gross receipts tax, with respect to a sale of goods or services, to a jurisdiction in which the goods are delivered or the services are provided may deduct an amount equal to the gross receipts used to measure that tax from the measure of the tax owed to the city. 2. Notwithstanding the above, a person that is subject to an eligible gross receipts tax in more than one jurisdiction on the gross income derived from intangibles such as royalties, trademarks, patents, or goodwill shall assign those gross receipts to the jurisdiction where the person is domiciled (its headquarters is located). 3. A taxpayer that has paid an eligible gross receipts tax on the privilege of accepting or executing a contract with another city may deduct an amount equal to the contract price used to measure the tax due to the other city from the measure of the tax owed to the city. B. Person Manufacturing Products Within and Without. A person manufacturing products within the city using products manufactured by the same person outside the city may deduct from the measure of the manufacturing tax the value of products manufactured outside the city and included in the measure of an eligible gross receipts tax paid to the other jurisdiction with respect to manufacturing such products. (Ord. 1065 § 1, 2020; Ord. 820 § 3, 2004). 5.06.076 Assignment of gross income derived from intangibles. Gross income derived from the sale of intangibles such as royalties, trademarks, patents, or goodwill shall be assigned to the jurisdiction where the person is domiciled (its headquarters is located). (Ord. 1065 § 1, 2020; Ord. 820 § 3, 2004). 5.06.077 Allocation and apportionment of income when activities take place in more than one jurisdiction. Effective January 1, 2008, gross income, other than for persons subject to the provisions of Chapter 82.14A RCW, shall be allocated and apportioned as follows: A. Gross income derived from all activities other than those taxed as service or royalties under YMC 5.06.050 shall be allocated to the location where the activity takes place. B. In the case of sales of tangible personal property, the activity takes place where delivery to the buyer occurs. C. In the case of sales of digital products, the activity takes place where delivery to the buyer occurs. The delivery of digital products will be deemed to occur at: 1. The seller's place of business if the purchaser receives the digital product at the seller's place of business; 2. If not received at the seller's place of business, the location where the purchaser or the purchaser's donee, designated as such by the purchaser, receives the digital product, including the location indicated by instructions for delivery to the purchaser or donee, known to the seller; 3. If the location where the purchaser or the purchaser's donee receives the digital product is not known, the purchaser's address maintained in the ordinary course of the seller's business when use of this address does not constitute bad faith; 4. If no address for the purchaser is maintained in the ordinary course of the seller's business, the purchaser's address obtained during the consummation of the sale, including the address of the purchaser's payment instrument, if no other address is available, when use of this address does not constitute bad faith; and 5. If no address for the purchaser is obtained during the consummation of the sale, the address where the digital good or digital code is first made available for the transmission by the seller or the address from which the digital automated service or service described in RCW 82.04.050(2)(g) or (6)(b) was provided, disregarding for these purposes any location that merely provided the digital transfer of the product sold. The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 40/82 D. If none of the methods in subsection C of this section for determining where the delivery of digital products occurs are available after a good faith effort by the taxpayer to apply the methods provided in subsections (C)(1) through (C)(5) of this section, then the city and the taxpayer may mutually agree to employ any other method to effectuate an equitable allocation of income from the sale of digital products. The taxpayer will be responsible for petitioning the city to use an alternative method under this subsection. The city may employee an alternative method for allocating the income from the sale of digital products if the methods provided in subsections (C)(1) through (C)(5) of this section are not available and the taxpayer and the city are unable to mutually agree on an alternative method to effectuate an equitable allocation of income from the sale of digital products. E. For the purposes of subsections (C)(1) through (C)(5) of this section, the following definitions apply: 1. "Digital automated services," "digital codes," and "digital goods" have the same meaning as in RCW 82.04.192; 2. "Digital products" means digital goods, digital automated services, and the services described in RCW 82.04.050(2)(g) and (6)(c); and 3. "Received" has the same meaning as in RCW 82.32.730. F. Effective January 1, 2020: Gross income derived from activities taxed as services and other activities taxed under YMC 5.06.050 shall be apportioned to the city by multiplying apportionable income by a fraction, the numerator of which is the payroll factor plus the service -income factor and the denominator of which is two. 1. The payroll factor is a fraction, the numerator of which is the total amount paid in the city during the tax period by the taxpayer for compensation and the denominator of which is the total compensation paid everywhere during the tax period. Compensation is paid in the city if: a. The individual is primarily assigned within the city; b. The individual is not primarily assigned to any place of business for the tax period and the employee performs 50 percent or more of his or her service for the tax period in the city; or c. The individual is not primarily assigned to any place of business for the tax period, the individual does not perform 50 percent or more of his or her service in any city and the employee resides in the city. 2. The service -income factor is a fraction, the numerator of which is the total service income of the taxpayer in the city during the tax period and the denominator of which is the total service income of the taxpayer everywhere during the tax period. Service income is in the city if the customer location is in the city. 3. Gross income of the business from engaging in an apportionable activity must be excluded from the denominator of the service income factor if, in respect to such activity, at least some of the activity is performed in the city, and the gross income is attributable under subsection (F)(2) of this section to a city or unincorporated area of the county within the United States or to a foreign country in which the taxpayer is not taxable. For purposes of this subsection (F)(3), "not taxable" means that the taxpayer is not subject to a business activities tax by that city or county within the United States or by that foreign country, except that a taxpayer is taxable in a city or county within the United States or in a foreign country in which it would be deemed to have a substantial nexus with the city or county within the United States or with the foreign country under the standards in RCW 35.102.050 regardless of whether that city or county within the U.S. or that foreign country imposes such a tax. 4. If the allocation and apportionment provisions of this subsection F do not fairly represent the extent of the taxpayer's business activity in the city, the taxpayer may petition for or the tax administrators may require, in respect to all or any part of the taxpayer's business activity, if reasonable: a. Separate accounting; b. The exclusion of any one or more of the factors; The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yehn Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 41/82 c. The inclusion of one or more additional factors that will fairly represent the taxpayer's business activity in the city; or d. The employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's income. 5. The party petitioning for, or the tax administrator requiring, the use of any method to effectuate an equitable allocation and apportionment of the taxpayer's income pursuant to subsection (F)(4) of this section must prove by preponderance of the evidence: a. That the allocation and apportionment provisions of this subsection F do not fairly represent the extent of the taxpayer's business activity in the city; and b. That the alternative to such provisions is reasonable. The same burden of proof shall apply whether the taxpayer is petitioning for, or the tax administrator is requiring, the use of an alternative, reasonable method to effectuate an equitable allocation and apportionment of the taxpayer's income. 6. If the tax administrator requires any method to effectuate an equitable allocation and apportionment of the taxpayer's income, the tax administrator cannot impose any civil or criminal penalty with reference to the tax due that is attributable to the taxpayer's reasonable reliance solely on the allocation and apportionment provisions of this subsection F. 7. A taxpayer that has received written permission from the tax administrator to use a reasonable method to effectuate an equitable allocation and apportionment of the taxpayer's income shall not have that permission revoked with respect to transactions and activities that have already occurred unless there has been a material change in, or a material misrepresentation of, the facts provided by the taxpayer upon which the tax administrator reasonable relied in approving a reasonable alternative method. G. The definitions in this subsection apply throughout this section: 1. "Apportionable income" means the gross income of the business taxable under the service classifications of a city's gross receipts tax, including income received from activities outside the city if the income would be taxable under the service classification if received from activities within the city, less any exemptions or deductions available. 2. `Business activities tax" means a tax measured by the amount of, or economic results of, business activity conducted in a city or county within the United States or within a foreign country. The term includes taxes measured in whole or in part on net income or gross income or receipts. "Business activities tax" does not include a sales tax, use tax, or a similar transaction tax, imposed on the sale or acquisition of goods or services, whether or not denominated a gross receipts tax or a tax imposed on the privilege of doing business. 3. "Compensation" means wages, salaries, commissions, and any other form of remuneration paid to individuals for personal services that are or would be included in the individual's gross income under the federal Internal Revenue Code. 4. "Customer" means a person or entity to whom the taxpayer makes a sale or renders services or from whom the taxpayer otherwise receives gross income of the business. 5. "Customer location" means the following; a. For a customer not engaged in business, if the service requires the customer to be physically present, where the service is performed. b. For a customer not engaged in business, if the service does not require the customer to be physically present; i. The customer's residence; or The Yehn Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Page 42/82 Chapter 5.06 BUSINESS AND OCCUPATION TAX ii. If the customer's residence is not known, the customer's billing/mailing address. c. For a customer engaged in business: i. Where the services are ordered from; ii. At the customer's billing/mailing address if the location from which the services are ordered is not known; or iii. At the customer's commercial domicile if none of the above are known. 6. "Individual" means any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee of that taxpayer. 7. "Primarily assigned" means the business location of the taxpayer where the individual performs his or her duties. 8. "Service -taxable income" or "service income" means gross income of the business subject to tax under either the service or royalty classification. 9. "Tax period" means the calendar year during which tax liability is accrued. If taxes are reported by a taxpayer on a basis more frequent than once per year, taxpayers shall calculate the factors for the previous calendar year for reporting in the current calendar year and correct the reporting for the previous year when the factors are calculated for that year, but not later than the end of the first quarter of the following year. H. Assignment for apportionment of revenue under this section shall be made in accordance with and in full compliance with the provisions of the interstate commerce clause of the United States Constitution where applicable. (Ord. 1065 § 1, 2020; Ord. 888, 2008). 5.06.078 Allocation and apportionment of printing and publishing income when activities take place in more than one jurisdiction. Notwithstanding RCW 35.102.130, effective January 1, 2008, gross income from the activities of printing, and of publishing newspapers, periodicals, or magazines, shall be allocated to the principal place in this state from which the taxpayer's business is directed or managed. As used in this section, until December 31,2023 the activities of printing, and of publishing newspapers, periodicals, or magazines, have the same meanings as attributed to those terms in RCW 82.04.280(1) by the Department of Revenue. Beginning January 1, 2024, until January 1,2034, as used in this section, the activities of printing, and of publishing newspapers and periodicals or magazines are those activities to which the exemption in RCW 82.04.759 and the tax rate in RCW 82.04.759 and the tax rate in RCW 82.04.280 (1)(a) apply. (Ord. 1065 § 1, 2020; Ord. 888, 2008). 5.06.090 Exemptions. A. Public Utilities. This chapter shall not apply to any person in respect to a business activity with respect to which tax liability is specifically imposed under the provisions of Chapter 3.42 YMC. B. Investments — Dividends from Subsidiary Corporations. This chapter shall not apply to amounts derived by persons, other than those engaging in banking, loan, security, or other financial businesses, from investments or the use of money as such, and also amounts derived as dividends by a parent from its subsidiary corporations. C. Insurance Business. This chapter shall not apply to amounts received by any person who is an insurer or their appointed insurance producer upon which a tax based on gross premiums is paid to the state pursuant to RCW 48.14.020; provided further, that the provisions of this subsection shall not exempt any bonding company from tax with respect to gross income derived from the completion of any contract as to which it is a surety, or as to any liability as successor to the liability of the defaulting contractor. D. Farmers — Agriculture. This chapter shall not apply to any farmer in respect to amounts received from selling fruits, vegetables, berries, butter, eggs, fish, milk, poultry, meats or any other agricultural product that is raised, caught, produced, or manufactured by such persons. The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yehn Municipal Code Page 43/82 Chapter 5.06 BUSINESS AND OCCUPATION TAX E. Athletic Exhibitions. This chapter shall not apply to any person in respect to the business of conducting boxing contests and sparring or wrestling matches and exhibitions for the conduct of which a license must be secured from the State Boxing Commission. F. Racing. This chapter shall not apply to any person in respect to the business of conducting race meets for the conduct of which a license must be secured from the Washington State Horse Racing Commission. G. Ride Sharing. This chapter does not apply to any funds received in the course of commuter ride sharing or ride sharing for persons with special transportation needs in accordance with RCW 46.74.010. H. Employees. 1. This chapter shall not apply to any person in respect to the person's employment in the capacity as an employee or servant as distinguished from that of an independent contractor. For the purposes of this subsection, the definition of "employee" shall include those persons that are defined in the Internal Revenue Code, as hereafter amended. 2. A booth renter is an independent contractor for purposes of this chapter. L Amounts Derived from Sale of Real Estate. This chapter shall not apply to gross proceeds derived from the sale of real estate. This, however, shall not be construed to allow an exemption of amounts received as commissions from the sale of real estate, nor as fees, handling charges, discounts, interest or similar financial charges resulting from, or relating to, real estate transactions. This chapter shall also not apply to amounts received for the rental of real estate if the rental income is derived from a contract to rent for a continuous period of 30 days or longer. J. Mortgage Brokers' Third -Party Provider Services Trust Accounts. This chapter shall not apply to amounts received from trust accounts to mortgage brokers for the payment of third -party costs if the accounts are operated in a manner consistent with RCW 19.146.050 and any rules adopted by the director of financial institutions. K. Amounts Derived from Manufacturing, Selling or Distributing Motor Vehicle Fuel. This chapter shall not apply to the manufacturing, selling, or distributing of motor vehicle fuel, as the term "motor vehicle fuel" is defined in RCW 82.38.020 and exempt under RCW 82.38.280; provided, that any fuel not subjected to the state fuel excise tax, or any other applicable deduction or exemption, will be taxable under this chapter. L. Amounts Derived from Liquor, and the Sale or Distribution of Liquor. This chapter shall not apply to liquor as defined in RCW 66.04.010 and exempt in RCW 66.08.120. M. Casual and Isolated Sales. This chapter shall not apply to the gross proceeds derived from casual or isolated sales. N. Accommodation Sales. This chapter shall not apply to sales for resale by persons regularly engaged in the business of making retail sales of the type of property so sold to other persons similarly engaged in the business of selling such property where (1) the amount paid by the buyer does not exceed the amount paid by the seller to the vendor in the acquisition of the article, and (2) the sale is made as an accommodation to the buyer to enable the buyer to fill a bona fide existing order of a customer or is made within 14 days to reimburse in kind a previous accommodation sale by the buyer to the seller. O. Taxes Collected as Trust Funds. This chapter shall not apply to amounts collected by the taxpayer from third parties to satisfy third party obligations to pay taxes such as the retail sales tax, use tax, and admission tax. (Ord. 1065 § 1, 2020; Ord. 888, 2008; Ord. 820 § 3, 2004). 5.06.100 Deductions. A. In computing the license fee or tax, there may be deducted from the measure of tax the following items: 1. Compensation from Public Entities for Health or Social Welfare Services — Exception. In computing tax, there may be deducted from the measure of tax amounts received from the United States or any instrumentality thereof or from the state of Washington or any municipal corporation or political subdivision thereof as compensation for, or to support, health or social welfare services rendered by a health or social welfare The Yehn Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 44/82 organization (as defined in RCW 82.04.43 1) or by a municipal corporation or political subdivision, except deductions are not allowed under this subsection for amounts that are received under an employee benefit plan. For purposes of this subsection, "employee benefit plan" includes the military benefits program authorized in 10 USC 1071 et seq., as amended, or amounts payable pursuant thereto. 2. Receipts from Tangible Personal Property Delivered Outside the State. In computing tax, there may be deducted from the measure of tax under retailing or wholesaling amounts derived from the sale of tangible personal property that is delivered by the seller to the buyer or the buyer's representative at a location outside the state of Washington. 3. Cash Discount Taken by Purchaser. In computing tax, there may be deducted from the measure of tax the cash discount amounts actually taken by the purchaser. This deduction is not allowed in arriving at the taxable amount under the extracting or manufacturing classifications with respect to articles produced or manufactured, the reported values of which, for the purposes of this tax, have been computed according to the "value of product" provisions. 4. Credit Losses of Accrual Basis Taxpayers. In computing tax, there may be deducted from the measure of tax the amount of credit losses actually sustained by taxpayers whose regular books of account are kept upon an accrual basis. 5. Repair, Maintenance, Replacement, Etc., of Residential Structures and Commonly Held Property — Eligible Organizations. a. In computing tax, there may be deducted from the measure of tax amounts used solely for repair, maintenance, replacement, management, or improvement of the residential structures and commonly held property, but excluding property where fees or charges are made for use by the public who are not guests accompanied by a member, which are derived by: i. A cooperative housing association, corporation, or partnership from a person who resides in a structure owned by the cooperative housing association, corporation, or partnership; ii. An association of owners of property as defined in RCW 64.32.010, as now or hereafter amended, from a person who is an apartment owner as defined in RCW 64.32.010; or iii. An association of owners of residential property from a person who is a member of the association. "Association of owners of residential property" means any organization of all the owners of residential property in a defined area who all hold the same property in common within the area. b. For the purposes of this subsection, "commonly held property" includes areas required for common access such as reception areas, halls, stairways, parking, etc., and may include recreation rooms, swimming pools and small parks or recreation areas; but is not intended to include more grounds than are normally required in a residential area, or to include such extensive areas as required for golf courses, campgrounds, hiking and riding areas, boating areas, etc. c. To qualify for the deductions under this subsection: i. The salary or compensation paid to officers, managers, or employees must be only for actual services rendered and at levels comparable to the salary or compensation of like positions within the county wherein the property is located; ii. Dues, fees, or assessments in excess of amounts needed for the purposes for which the deduction is allowed must be rebated to the members of the association; iii. Assets of the association or organization must be distributable to all members and must not inure to the benefit of any single member or group of members. 6. Sales at Wholesale or Retail of Precious Metal Bullion and Monetized Bullion. In computing tax, there may be deducted from the measure of the tax amounts derived from the sale at wholesale or retail of precious metal The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yehn Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 45/82 bullion and monetized bullion. However, no deduction is allowed on amounts received as commissions upon transactions for the accounts of customers over and above the amount paid to other dealers associated in such transactions, and no deduction or offset is allowed against such commissions on account of salaries or commissions paid to salesmen or other employees. 7. Amounts Representing Rental of Real Estate for Boarding Homes. In computing tax, there may be deducted from the measure of tax amounts representing the value of the rental of real estate for "boarding homes." To qualify for the deduction, the boarding home must meet the definition of "boarding home," and be licensed by the state of Washington under Chapter 18.20 RCW. The deduction shall be in the amount of 25 percent of the gross monthly billing when the boarder has resided within the boarding home for longer than 30 days. 8. Radio and Television Broadcasting — Advertising Agency Fees — National, Regional, and Network Advertising — Interstate Allocations. In computing tax, there may be deducted from the measure of tax by radio and television broadcasters amounts representing the following: a. Advertising agencies' fees when such fees or allowances are shown as a discount or price reduction in the billing or that the billing is on a net basis, i.e., less the discount; b. Actual gross receipts from national network, and regional advertising or a "standard deduction" as provided by RCW 82.04.280; and c. Local advertising revenue that represents advertising which is intended to reach potential customers of the advertiser who are located outside the state of Washington. The director may issue a rule that provides detailed guidance as to how these deductions are to be calculated. 9. Constitutional Prohibitions. In computing tax, there may be deducted from the measure of the tax amounts derived from business which the city is prohibited from taxing under the Constitution of the state of Washington or the Constitution of the United States. 10. Receipts from the Sale of Tangible Personal Property and Retail Services Delivered Outside the City but Within Washington. Effective January 1, 2008, amounts included in the gross receipts reported on the tax return derived from the sale of tangible personal property delivered to the buyer or the buyer's representative outside the city but within the state of Washington may be deducted from the measure of tax under the retailing, retail service, or wholesaling classification. 11. Professional Employer Services. In computing the tax, a professional employer organization may deduct from the calculation of gross income the gross income of the business derived from performing professional employer services that is equal to the portion of the fee charged to a client that represents the actual cost of wages and salaries, benefits, worker's compensation, payroll taxes, withholding, or other assessments paid to or on behalf of a covered employee by the professional employer organization under a professional employer agreement. 12. Interest on Investments or Loans Secured by Mortgages or Deeds of Trust. In computing tax to the extent permitted by Chapter 82.14A RCW, there may be deducted from the measure of tax by those engaged in banking, loan, security or other financial businesses, amounts derived from interest received on investments or loans primarily secured by first mortgages or trust deeds on nontransient residential properties. 13. Interest on Obligations of the State, Its Political Subdivisions, and Municipal Corporations. In computing tax, there may be deducted from the measure of tax by those engaged in banking, loan, security or other financial businesses amounts derived from interest paid on all obligations of the state of Washington, its political subdivisions, and municipal corporations organized pursuant to the laws thereof. 14. Interest on Loans to Farmers and Ranchers, Producers or Harvesters of Aquatic Products, or Their Cooperatives. In computing tax, there may be deducted from the measure of tax amounts derived as interest on loans to bona fide farmers and ranchers, producers or harvesters of aquatic products, or their cooperatives by a lending institution which is owned exclusively by its borrowers or members and which is engaged solely in the business of making loans and providing finance -related services to bona fide farmers and ranchers, producers The Yehn Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.06 BUSINESS AND OCCUPATION TAX Page 46/82 or harvesters of aquatic products, their cooperatives, rural residents for housing, or persons engaged in furnishing farm -related or aquatic -related services to these individuals or entities. (Ord. 1065 § 1, 2020; Ord. 888, 2008; Ord. 826 § 2, 2005; Ord. 820 § 3, 2004). 5.06.120 Tax part of overhead. It is not the intention of this chapter that the taxes or fees herein levied upon persons engaging in business be constituted as taxes or fees upon the purchasers or customer, but that such taxes or fees shall be levied upon, and collectible from, the person engaging in the business activities herein designated and that such taxes or fees shall constitute a part of the cost of doing business of such persons. (Ord. 1065 § 1, 2020; Ord. 820 § 3, 2004). 5.06.130 Severability clause. If any provision of this chapter or its application to any person or circumstance is held invalid, the remainder of the chapter or the application of the provision to other persons or circumstances shall not be affected. (Ord. 1065 § 1, 2020; Ord. 888, 2008). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.10 ACCOMMODATION EXCISE TAX Chapter 5.10 ACCOMMODATION EXCISE TAX Sections: 5.10.010 Tax imposed. 5.10.020 Definitions. 5.10.030 Payment of tax. 5.10.040 Administration and collection. 5.10.050 No tax credit. 5.10.060 Special fund authorized. 5.10.070 Violation — Penalty. Page 47/82 5.10.010 Tax imposed. There is levied a special excise tax of two percent on the sale of or charge made for the furnishing of lodging that is subject to tax under Chapter 82.08 RCW. The tax imposed under Chapter 82.08 RCW applies to the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, or trailer camp, and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property. It shall be presumed that the occupancy of real property for a continuous period of one month or more constitutes a rental or lease of real property and not a mere license to use or enjoy the same. (Ord. 609 § 1, 1997; Ord. 347, 1988). 5.10.020 Definitions. The meaning of the terms "seller," ..selling price," ..buyer," "consumer," and such other and further definitions contained in RCW 82.08.010, as now or hereafter amended, are adopted by this reference, for purposes of this chapter and the tax imposed hereby. (Ord. 347, 1988). 5.10.030 Payment of tax. Any seller who is required to collect the tax imposed by this chapter shall pay over such tax to the Department of Revenue of the state of Washington. (Ord. 347, 1988). 5.10.040 Administration and collection. For the purposes of the tax levied by this chapter: A. The Department of Revenue of the state is designated as the agent of the city for the purposes of collection and administration. B. The administrative provisions contained in RCW 82.08.050 through 82.08.070, and those administrative provisions contained in Chapter 82.32 RCW, each as now or hereafter amended, shall apply with respect to the administration and collection of this tax by the Department of Revenue. C. All rules and regulations adopted by the Department of Revenue for the administration of Chapter 82.08 RCW, as promulgated by the Washington Administrative Code (WAC) and as now or hereafter amended, are adopted by this reference. D. The Department of Revenue is empowered on behalf of the city to prescribe such special forms and reporting procedures as the director of such department may deem necessary or convenient for the administration and collection of the tax. (Ord. 347, 1988). 5.10.050 No tax credit. The tax authorized and imposed by this chapter is in addition to any other municipal or other tax authorized by law, except as specifically provided to the contrary. (Ord. 347, 1988). 5.10.060 Special fund authorized. A. There is created a special fund in the budgeting and accounting records of the city, to be known as the "lodging tax fund." All taxes levied and collected pursuant to the provisions of this chapter shall, upon receipt by the city, be The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yehn Municipal Code Chapter 5.10 ACCOMMODATION EXCISE TAX Page 48/82 credited to such fund. Such moneys as may be accumulated in the said fund shall be expended only upon maiority vote of the city council, and for those purposes set forth in RCW 67.28.210, as now or hereafter amended. B. Until expended for authorized purposes, moneys accumulated in the lodging tax fund may be invested in interest-bearing securities by the city clerk/treasurer in any manner authorized by law. (Ord. 347, 1988). 5.10.070 Violation — Penalty. It is unlawful for any person, firm, corporation or other legal entity to violate or fail to comply with any of the provisions of this chapter. Any such person, firm, corporation or other legal entity violating any provision of this chapter shall be guilty of a misdemeanor, and upon conviction thereof shall be punished by imprisonment for a maximum term fixed by the court not exceeding 90 days, or by a fine in an amount fixed by the court not exceeding $750.00, or by both such imprisonment and fine. Each separate period, sale or charge, for which a violation or failure to comply with this chapter occurs shall be and constitute a separate offense. (Ord. 347, 1988). The Yehn Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yehn Municipal Code Chapter 5.12 CABARETS* Chapter 5.12 CABARETS* Sections: 5.12.010 License — Required. 5.12.020 Definitions. 5.12.030 Persons ineligible. 5.12.040 License — Application — Contents. 5.12.050 License — Application — Affidavit of verification. 5.12.060 License — Application — Presentation to council for issuance. 5.12.070 License — Revocation — Appeal. 5.12.080 License — Annual fee. 5.12.090 Agreement between applicant and city. Page 49/82 *For statutory authority for cities and towns to adopt police ordinances and regulations not in conflict with state liquor law, see RCW 66.08.120. 5.12.010 License — Required. It is unlawful for any person to conduct, manage or operate a cabaret within the corporate limits of the city, and no person shall conduct, manage or operate such a cabaret within the corporate limits of the city, unless such person has a valid and subsisting license from the city so to do obtained in the manner herein provided. This license is in addition to a business license that may be required under Chapter 5.02 YMC. (Ord. 1046 § 10, 2018; Ord. 89 § 2, 1959). 5.12.020 Definitions. As used in this chapter, the following words and phrases shall have the meaning in this section attributed to them as follows: A. `Bar" means any bar, counter or similar device from which intoxicating beverages are served, placed, or passed directly to customers for consumption thereat including the space behind said bar or counter where intoxicating beverages are kept. B. "Cabaret" means any room, place or space whatsoever within the corporate limits of the city in which any music, singing, dancing or other similar entertainment is permitted in connection with or as a part of the operation of any hotel, restaurant, cafe, club, tavem, cocktail lounge or eating place engaged directly or indirectly in selling, serving or providing the public with intoxicating beverages of any kind; provided, however, that the words "music and entertainment" as used herein shall not include music and entertainment produced by radio, phonograph, television or any other mechanical or electronic device. C. "Intoxicating beverage" means and includes all types of intoxicating beverages or liquors defined by the Washington State Liquor Act. D. "Person," wherever used in this chapter, means and includes natural persons of either sex, firms, copartnerships, and corporations whether acting by themselves or by servant, agent or employee. The singular number includes the plural and the masculine pronoun includes the feminine. E. "Service bar" means any bar, counter or similar device upon which food or intoxicating beverages are placed, and from which it is then conveyed to customers seated at tables or in booths. (Ord. 89 § 1, 1959). 5.12.030 Persons ineligible. No license or permit of any kind shall be issued pursuant to the provisions of this chapter to: A. A person who is not a citizen of the United States except when in contravention of treaty; B. A person who has not resided in the state of Washington for a least one month prior to making application; The Yehn Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yehn Municipal Code Chapter 5.12 CABARETS* Page 50/82 C. A person who has been convicted of a felony within five years prior to filing his application or any person not having good moral character; D. A person whose place of business is conducted by a manager or agent, unless such manager or agent possesses the same qualifications required by the licensee; E. A copartnership unless all of the members thereof shall be qualified to obtain a license as provided in this section; F. A corporation unless all of the officers thereof are citizens of the United States and otherwise qualified to receive a license under the provisions of this chapter, in which event, the license shall be issued to the manager or other directing head thereof. (Ord. 89 § 3, 1959). 5.12.040 License — Application — Contents. Any person desiring to procure a cabaret license shall make application therefor in writing to the council of the city, which application shall state and contain the following: A. The name and address of the applicant; B. A statement as to whether applicant is an individual, partnership, or a corporation; C. If a partnership, the names of all persons having an interest in the proposed business; D. If a corporation, the names of its officers and the name of each stockholder owning directly or indirectly more than 10 percent of the stock of such corporation, together with a statement of the total number of shares outstanding and the number of shares held by each of said stockholders; E. A statement of the proposed location of the cabaret illustrated by a floor layout plan; F. A brief statement of the proposed plan of operation of the cabaret; G. A statement as to whether the applicant, any copartner in the applicant copartnership, if it is a copartnership, and any stockholder of the applicant, if the applicant is a corporation, has been convicted of a felony within five years last past prior to the date of the application. (Ord. 89 § 4, 1959). 5.12.050 License — Application — Affidavit of verification. The application shall be signed and duly verified by the applicant or duly authorized representative of the applicant before an officer authorized to administer oaths and such affidavit of verification shall be precisely in the following form: STATE OF WASHINGTON County of Thurston being first duly sworn on oath, deposes and says: I am the above named applicant or duly authorized representative of the applicant, and make this affidavit for the purpose of obtaining from the City of Yelm a license to operate a cabaret as provided by the ordinance applicable thereto, and that I have personal knowledge of the matters stated in the foregoing application and the statements therein contained are true. SUBSCRIBED and sworn to before me this day of , 20 Notary Public in and for the State of Washington, residing at (Ord. 89 § 4, 1959). The Yehn Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Page 51/82 Chapter 5.12 CABARETS* 5.12.060 License — Application — Presentation to council for issuance. The city council, upon presentation of said application, shall consider the same and determine whether or not the applicant is fully qualified for such license, and if the council is satisfied that the applicant qualifies for such license under the provisions of this chapter, then the city council shall direct the city clerk/treasurer to issue the license applied for. For the purpose of determining the qualification of the applicant, the council of the city may refer the application to a subcommittee composed of not less than three members of the council of the city to investigate the application and report back to the full council. This subcommittee may, if necessary in pursuance of said investigation, hold a hearing at which it may require the attendance of the applicant who may be required to testify under oath to any matters pertinent to the determination of the council as to whether the license shall properly be granted. (Ord. 89 § 5, 1959). 5.12.070 License — Revocation — Appeal. Any license issued under the provisions of this chapter may be revoked by the mayor of the city in the event that he determines that the further operation of the cabaret would be detrimental to the public peace, health or welfare of the city, or for the violation of any federal or state law, or any ordinance of the city affecting the operation of such cabaret or the agreement required by this chapter. The mayor of the city, if he determines the license should be revoked, shall cause to be served on the licensee or person managing the business of the licensee, such reasonable notice of the revocation of such license as he may determine to be proper, which notice shall include a statement of the facts upon which the mayor has determined that said license should be revoked. Said revocation shall be effective immediately upon service thereof as provided herein, but the licensee may, within one week from the date of the service of the notice, appeal the determination of the mayor to the council of the city, which council shall then consider the action of the mayor in revoking the license. The council shall hold a hearing on such revocation within 10 days after receipt of the notice by the city clerk/treasurer, at which the licensee shall be entitled to appear. Said appeal shall be taken by delivering written notice thereof to the city clerk/treasurer. The council shall then determine whether or not the action of the mayor of the city shall be affirmed, or whether the license shall be reinstated. Every applicant who shall accept a license under the provisions of this chapter and become a licensee hereunder shall be deemed to have consented to the provisions of this chapter with respect to the revocation of licenses. (Ord. 89 § 6, 1959). 5.12.080 License — Annual fee. The annual license fee for the license provided for by this chapter shall be $75.00 payable annually in advance. No proration of said license fee shall be permitted except in the event that the original application shall be made subsequent to the thirtieth day of June, then one-half of the annual license fee may be accepted for the remainder of said year. All of such licenses shall expire on the thirty-first day of December of the year in which said license is issued. Subject to the provisions of this chapter with respect to revocation, the licensee may by payment of the annual license fee on or before the first day of January each year subsequent to the issuance of the license renew the same for the ensuing year. No part of the license fee shall be assignable or subject to refund, and the license shall not be assignable. (Ord. 144 § 1, 1973; Ord. 89 § 7, 1959). 5.12.090 Agreement between applicant and city. No license shall be issued to any applicant pursuant to the provisions of this chapter until such applicant has entered into an agreement with the city pursuant to the provisions of which the applicant does undertake and agree to pay the expenses of the city incident to obtaining a special police officer of the city who shall be on duty at the place of business of the applicant at any time the mayor of the city determines that the maintaining of peace and order shall require the services of such special deputy, and said agreement shall provide that said police officer shall be selected and appointed by the mayor of the city. (Ord. 89 § 8, 1959). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yehn Municipal Code Chapter 5.16 PEDDLERS Chapter 5.16 PEDDLERS (Repealed by Ord. 953) The Yehn Municipal Code is current through Ordinance 1100, passed June 27, 2023. Page 52/82 Yehn Municipal Code Chapter 5.18 TRANSPORTATION NETWORK COMPANIES Chapter 5.18 TRANSPORTATION NETWORK COMPANIES Sections: 5.18.010 Purpose. 5.18.020 Definitions. 5.18.030 Yelm business license required. 5.18.040 TNC license required. 5.18.050 TNC driver requirements. 5.18.060 TNC requirements. 5.18.070 Vehicle inspection and maintenance. 5.18.080 Insurance requirements. 5.18.090 Registered agent required. 5.18.100 Audit. 5.18.110 Operational requirements. 5.18.120 Nondiscrimination — Accessibility. 5.18.130 Revocation, suspension, or denial of TNC license. 5.18.140 Enforcement. 5.18.150 Penalty. Page 53/82 5.18.010 Purpose. The purpose of this chapter is to provide for and promote the safety and welfare of the general public and not to create or designate any particular class of persons who will or should be specially protected by its terms. Nothing contained in this chapter is intended, nor shall be construed, to create any liability on the part of the city or its employees for any injury or damage resulting from the failure of the licensee or driver to comply with the provisions of this chapter, or by the city's or its employees' enforcement or failure to enforce any part of this chapter. (Ord. 1013 § 2, 2016). 5.18.020 Definitions. For the purpose of this chapter, the following definitions apply: A. "Transportation network company" or "TNC" means an entity that uses a digital network to connect passengers to TNC drivers who use personal vehicles to transport passengers for compensation between geographical points chosen by the passenger. B. "Digital network" means an Internet -enabled platform or application used to connect passengers with TNC drivers. C. "TNC driver" means an individual who uses a personal vehicle to provide transportation services arranged through a TNC's digital network. D. "TNC vehicle" means a personal vehicle used by a TNC driver to provide transportation services arranged through a TNC's digital network. E. "Operate a TNC in the city of Yelm" means a TNC uses its digital network to connect a TNC driver to a passenger for a trip originating in the city of Yelm. F. "Operate as a TNC driver in the city of Yelm" means a TNC driver accepts a trip request over a TNC's digital network that originates in the city of Yelm. G. "Person" means any natural person of either sex, firms, corporations, partnerships and associations either acting by themselves or by servant, agent or employee. The singular shall include the plural and the masculine pronoun shall include the feminine and neuter. H. "Administrator" means the Yelm city clerk. (Ord. 1013 § 2, 2016). The Yehn Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.18 TRANSPORTATION NETWORK COMPANIES Page 54/82 5.18.030 Yelm business license required. A. It is a violation of this chapter for any TNC to operate in the city of Yelm without a current and valid city of Yelm business license as provided for under Chapter 5.02 YMC. B. It is a violation of this chapter for any TNC driver, who is an independent contractor affiliated with a TNC, to operate in the city of Yelm without a current and valid Yelm business license as provided for under Chapter 5.02 YMC. It is the responsibility of the TNC to communicate this requirement to TNC drivers. C. TNC drivers must keep a copy of their business license in their vehicle when logged on and accepting rides from the TNC's digital network. It is the responsibility of the TNC to communicate this requirement to TNC drivers. D. Except as described in subsections B and C of this section, the TNC shall have no obligations as to TNC driver business license requirements. (Ord. 1046 § 11, 2018; Ord. 1013 § 2, 2016). 5.18.040 TNC license required. A. It is a violation of this chapter for any TNC to operate in the city of Yelm without a current and valid city of Yelm TNC license. This license is in addition to the business license that is required under YMC 5.18.030 and Chapter 5.02 YMC. B. The administrator or designee may issue a TNC license; provided, that the TNC applicant submits an affidavit sworn under penalty of perjury, on a form provided by the city, that to the best of the applicant's knowledge, formed after a diligent inquiry into the facts, the TNC is in full compliance with this chapter, including, but not limited to, all driver, vehicle, insurance, and operational requirements. C. The TNC license shall be effective for one year. D. The annual TNC license fee shall be $1,000 and shall be paid in full at the time of submitting all initial and renewal applications to the city. (Ord. 1046 § 12, 2018; Ord. 1013 § 2, 2016). 5.18.050 TNC driver requirements. A. TNC drivers shall certify that they have no known physical or mental infirmity which jeopardizes the ability to operate as a TNC driver. B. TNC drivers shall be at least 21 years of age. C. TNC drivers shall possess a valid Washington State driver's license and shall have been continuously licensed as a driver by the state of Washington and/or another state for at least one year immediately prior to operating as a TNC driver in Yelm. A home state driver's license with active military ID or student ID with proof of full-time enrollment and nonresident status may be an acceptable alternative, subject to review and approval. D. TNC drivers shall not have been convicted or found to have committed three or more moving violations during any 12 -month period during the three years prior to operating as a TNC driver in Yelm. E. TNC drivers shall possess proof of motor vehicle registration and proof of current automobile liability insurance. The TNC shall certify that all drivers have insurance that meets the requirements of this chapter, including insurance coverage for use of the vehicle for transportation of passengers for -hire as required by Chapter 48.177 RCW as enacted or subsequently amended. (Ord. 1013 § 2, 2016). 5.18.060 TNC requirements. A. The TNC or its agent shall maintain accurate and up-to-date records for all TNC drivers accessing its digital network to provide TNC services in the city of Yelm. Said records shall include the driver's name, age, address, social security number, criminal history, driver's license, motor vehicle registration, vehicle safety inspection records, and proof of automobile insurance coverage for liability, including insurance coverage for use of the vehicle for transportation of passengers for -hire as required by Chapter 48.177 RCW as enacted or subsequently amended. B. Prior to permitting a person to act as a TNC driver on its digital network, and annually thereafter, the TNC shall obtain and review a criminal background check report for such person. The criminal background check shall include a search of no less than five years of database history, unless prohibited by law, in which case the duration of the The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Page 55/82 Chapter 5.18 TRANSPORTATION NETWORK COMPANIES search shall be the maximum number of years permitted by law. The criminal background check shall include local, state, and national criminal history databases and national and state sex offender registries. Any person who is on a sex offender registry or who has a criminal conviction, within the past five years, of crimes involving driving under the influence of alcohol or controlled substances, felony fraud, sexual offenses, felony property damage or theft, acts of violence, acts of terror, reckless driving or negligent driving, or use of a motor vehicle to commit a felony, shall not be permitted to act as a TNC driver on the TNC's digital network. The TNC or its agents shall maintain records of such criminal background checks for a period of two years. For purposes of this section, the term "criminal conviction" includes a "conviction or other disposition adverse to the subject" as defined under RCW 10.97.030, and bail forfeitures. C. The TNC shall only permit an individual to act as a TNC driver on its digital network if it finds that the standards set forth in this section are met by such individual. The TNC shall revoke a driver's authority to act as a TNC driver on its digital network if the standards set forth in this section are not met. (Ord. 1013 § 2, 2016). 5.18.070 Vehicle inspection and maintenance. A. TNC vehicles operating in the city of Yelm shall be no more than 10 years old. B. The TNC shall inspect or cause to be inspected annually and every year thereafter every motor vehicle used by a TNC driver before allowing the driver to use the motor vehicle to provide transportation services. C. The inspection required in subsection B of this section must include, without limitation, an inspection of the foot and emergency brakes, steering, windshield, rear window, other glass, windshield wipers, headlights, tail lights, turn indicator lights, braking lights, front seat adjustment mechanism, doors, horn, speedometer, bumpers, steering system, muffler, exhaust, tires, rear view mirrors, and safety belts. The inspection must ensure that all of the components listed are in proper functioning order. D. The TNC shall maintain vehicle safety inspection records for a minimum of three years. (Ord. 1013 § 2, 2016). 5.18.080 Insurance requirements. The TNC shall comply with the automobile liability insurance requirements contained in Chapter 48.177 RCW as enacted or subsequently amended. (Ord. 1013 § 2, 2016). 5.18.090 Registered agent required. The TNC shall maintain a registered agent for service of process in the state of Washington. The name, telephone number, and physical address of the registered agent shall be submitted to the city of Yelm at the time of license application. The TNC shall notify the city of Yelm in writing of any changes to its registered agent during the term of the license. (Ord. 1013 § 2, 2016). 5.18.100 Audit. A. No more than twice per license year, the city may audit the TNC's records to review compliance with this chapter. Each audit shall be limited to records relating to no more than 20 randomly selected TNC drivers operating in the city of Yelm. In the event the audit reveals discrepancies in the records reviewed, the city reserves the right to audit all of the TNC's records related to TNC drivers operating in the city of Yelm. B. The audit shall occur at City Hall, 105 Yelm Avenue West, Yelm, Washington; provided, that the city may in its discretion agree to an alternative location. C. Notwithstanding the foregoing, the city may require the TNC to produce records at any time to investigate a specific complaint regarding compliance with this chapter. (Ord. 1013 § 2, 2016). 5.18.110 Operational requirements. A. While in service in the city, TNC drivers shall only transport passengers who have arranged transportation through a TNC's digital network and shall not solicit or accept street hails by persons seeking transportation. B. While in service in the city, each TNC vehicle shall display removable trade dress or marks which are visible from 50 feet and clearly associate the vehicle with a licensed TNC company. The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Page 56/82 Chapter 5.18 TRANSPORTATION NETWORK COMPANIES C. The TNC's digital network or website shall display for the passenger the first name and photograph of the TNC driver as well as the make, model, and license plate number of the TNC vehicle. D. The TNC's digital network or website shall display for the passenger the applicable rates being charged and the option to receive an estimated fare before the passenger enters the TNC vehicle. E. The TNC shall implement a zero tolerance policy on the use of drugs or alcohol applicable to any TNC driver on its digital network. The TNC shall provide notice of the zero tolerance policy on its website, as well as the procedures to report a complaint about a TNC driver with whom the passenger was matched and whom the passenger reasonably suspects was under the influence of drugs or alcohol during the course of the ride. The TNC shall immediately suspend a driver upon receipt of a passenger complaint alleging a violation of the zero tolerance policy. The suspension shall last the duration of the investigation. (Ord. 1013 § 2, 2016). 5.18.120 Nondiscrimination — Accessibility. A. The TNC shall adopt a policy of nondiscrimination on the basis of destination, race, color, national origin, religious belief or affiliation, sex, disability, age, sexual orientation, or gender identity with respect to riders and potential riders and notify TNC drivers of such policy. B. TNC drivers shall comply with all applicable laws regarding nondiscrimination against riders or potential riders on the basis of destination, race, color, national origin, religious belief or affiliation, sex, disability, age, sexual orientation, or gender identity. C. TNC drivers shall comply with all applicable laws relating to accommodation of service animals. D. A TNC shall not impose additional charges for providing services to persons with physical disabilities because of those disabilities. (Ord. 1013 § 2, 2016). 5.18.130 Revocation, suspension, or denial of TNC license. A. A TNC license may be revoked, suspended, or denied by the administrator for any of the following reasons: 1. Failure to meet or maintain any of the requirements or qualifications set forth in this chapter for obtaining a TNC license. 2. A materially false statement contained in the application for the license. 3. Any violation of this chapter. B. Prior to any revocation, suspension or denial of any TNC license, the city shall inform the TNC of their right to a hearing thereon. Such hearing, if requested, shall be conducted before the city prior to the implementation of any revocation, suspension or denial. (Ord. 1013 § 2, 2016). 5.18.140 Enforcement. The administrator shall have the administrative authority to implement and enforce this ordinance. The administrator may adopt rules and regulations for its administration, not inconsistent with this chapter. This provision shall not be construed to abrogate or limit the jurisdiction of the Yelm police department to enforce any provisions of this chapter or of any other city ordinance relating to motor vehicles or the operation of taxicabs or TNC vehicles. (Ord. 1013 § 2, 2016). 5.18.150 Penalty. A. In addition to all other provisions and standards of this chapter, the acts or omissions set forth in this section are prohibited. Any TNC or TNC driver who shall fail to comply with any provision or standard of this chapter shall be in violation of this chapter. A TNC may be held responsible for violations by TNC drivers if the TNC is provided notice of the violation and fails to cure it within a reasonable period. Any special license granted to a TNC may be suspended or revoked by the director or designee for such violation. B. Any TNC submitting a materially false affidavit as provided for under YMC 5.18.040 shall be deemed to have committed a misdemeanor, and if found guilty, shall be subject to a fine not to exceed $1,000, and/or to imprisonment not to exceed 90 days or to both such fine and imprisonment. Each day shall be a separate offense. In The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yehn Municipal Code Chapter 5.18 TRANSPORTATION NETWORK COMPANIES Page 57/82 the event of a continuing violation or failure to comply, the second and subsequent days shall constitute a gross misdemeanor punishable by a fine not to exceed $5,000 and/or imprisonment not to exceed 364 days or both such fine and imprisonment. Continuing violation shall mean the same type of violation which is committed within a year of the initial violation. C. Any TNC affiliating with a driver who is picking up a passenger in the city of Yelm without having first obtained a TNC license shall be subject to a civil infraction as provided in Chapter 5.03 YMC and the penalties in YMC 5.03.300. D. While in service, any TNC driver picking up a passenger in the city of Yelm without having a current contract with a special licensed TNC shall be subject to a civil infraction as provided in Chapter 5.03 YMC and the penalties in YMC 5.03.300. E. Any independent contractor TNC driver who picks up a passenger in the city of Yelm and who has not obtained a business license under YMC 5.02.020 or determination of exemption under YMC 5.02.070 shall be subject to penalties as stated in YMC 5.02.080. (Ord. 1013 § 2, 2016). The Yehn Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.20 PUBLIC AND TEENAGE DANCES Chapter 5.20 PUBLIC AND TEENAGE DANCES Sections: 5.20.010 Definitions. 5.20.020 Permit for public adult or teenage dance required — Exception. 5.20.030 Permit — Issuance authorized — Conditions. 5.20.040 Permit — Application requirements. 5.20.050 Permit — Filing fee. 5.20.060 Permit — Not transferable. 5.20.070 Public dance — Employee restrictions. 5.20.080 Public dance — Persons under 18 restricted. 5.20.090 Teenage dance — Misstatement in permit application prohibited. 5.20.100 Teenage dance — Adult supervision provided by sponsor required. 5.20.110 Teenage dance — Age restriction on participation. 5.20.120 Teenage dance — Alcoholic beverage prohibited. 5.20.130 Teenage dance — Dancing after midnight prohibited — Exception. 5.20.010 Definitions. For the purpose of this chapter certain words and terms are defined as follows: Page 58/82 A. "Public dance" means any dance or ball to which the public generally may gain admission, with or without the payment of an admission fee, except those conducted regularly and covered under a cabaret license issued pursuant to Chapter 5.12 YMC. B. "Sponsor" or "sponsoring group" means any one or more of the following: 1. Duly accredited public or parochial schools; 2. Governmental agencies, entities, or political subdivisions; and 3. Bona fide clubs, dancehalls, fraternal orders, societies, organizations or groups of persons organized and existing for or devoted primarily to the purposes of promoting and carrying on youth activities and recreational and dancing facilities; provided, that such club, dancehall, order, society, group or organization has been regularly and duly organized and actively in existence at least one year prior to the time of any application for a permit for a dance. C. "Teenage dance" means any dance or ball to which persons under 18 years of age may gain admission with or without payment of admission fees. (Ord. 213 § 4(G)(1), 1977). 5.20.020 Permit for public adult or teenage dance required — Exception. It is unlawful to conduct or sponsor any public adult or teenage dance in the city without first obtaining a written permit to do so as required in this chapter; and except in full compliance with all the conditions and provisions herein provided for; provided, however, that such permit shall not be required for teenage dances sponsored by public or parochial schools. (Ord. 213 § 4(G)(4), 1977). 5.20.030 Permit — Issuance authorized — Conditions. A. A permit for a public dance shall be issued by the city clerk/treasurer and only to a sponsor or a sponsoring group. Such permit shall be issued unless the city clerk/treasurer reasonably determines that the proposed dance will unduly interfere with another lawful activity or, upon investigation and advice from the city, that allowing such dance to be conducted under the circumstances and manner described in the application creates undue risk that: 1. Fighting, rioting or other public disorders are likely to occur; or 2. Illegal use of drugs or alcohol is likely to occur; or The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Page 59/82 Chapter 5.20 PUBLIC AND TEENAGE DANCES 3. The safety of the public or participants will otherwise be imperiled; or 4. Other serious disruptions will be likely to occur. B. The permit may be conditioned so as to confine the dance to an enclosed dancehall or other building if warranted by any of the above considerations. Any denial under this section may be appealed by the applicant to the city council, which may approve, condition or deny the permit application, based on the above considerations. (Ord. 213 § 4(G)(5), 1977). 5.20.040 Permit —Application requirements. A. The application for a permit shall be accompanied by adequate proof that the place or premises where the dance is to be held has a valid public dancehall license, or is not required to have such a license but conforms with all the safety regulations established by law, and must be filed with the city clerk/treasurer at least 10 days prior to any dance. The application or permit shall set forth therein the following minimum information: 1. The name and address of the applicant's officers; 2. The date upon which the dance is to be held; 3. The address of the place where the dance is to be held; 4. The approximate attendance expected; 5. The minimum number of adult supervisors who will be in attendance at all times during the holding of said dance, and the names and addresses of such adults. B. If the application is approved, the permit for such a dance will then be issued by the city clerk/treasurer. A copy of the permit so issued shall forthwith be filed with the city clerk/treasurer. (Ord. 213 § 4(G)(6), 1977). 5.20.050 Permit — Filing fee. The filing fee for a public adult or teenage dance shall be in the amount of $5.00. (Ord. 213 § 4(G)(8), 1977). 5.20.060 Permit — Not transferable. No permit granted pursuant to this chapter shall be transferable, nor shall any public dance or teenage dance be conducted at any other place than that specified in the permit therefor. (Ord. 213 § 4(G)(9), 1977). 5.20.070 Public dance — Employee restrictions. No person afflicted with any contagious or infectious disease shall be employed in or knowingly be permitted to take part in any place where a public dance is carried on, and no person under the age of 18 years shall be employed in any such establishment, except that such age prohibition shall not apply to any person employed as an entertainer or a musician at such dance. (Ord. 213 § 4(G)(3), 1977). 5.20.080 Public dance — Persons under 18 restricted. No person under the age of 18 years shall take part in or knowingly be permitted to take part in any public dance unless such person be accompanied by a parent or legal guardian. Any person under the age of 18 who shall by affirmative misrepresentation of age obtain admission to or permission to remain in any public dance shall be guilty of a violation of this chapter. (Ord. 213 § 4(G)(2), 1977). 5.20.090 Teenage dance — Misstatement in permit application prohibited. No applicant for a permit for a teenage dance shall knowingly make any material misstatement in the application for the permit. (Ord. 213 § 4(G)(7)(a), 1977). 5.20.100 Teenage dance — Adult supervision provided by sponsor required. Sufficient adult supervision shall be provided by the sponsor at all teenage dances to insure that accepted standards of social conduct are followed. (Ord. 213 § 4(G)(7)(c), 1977). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Page 60/82 Chapter 5.20 PUBLIC AND TEENAGE DANCES 5.20.110 Teenage dance — Age restriction on participation. No person of the age of 20 years or more, and no person under the age of 15 years shall attend any teenage dance as a participant. This does not prohibit the attendance of chaperones and parents or other sponsors who do not participate in the dancing, nor does it prohibit persons employed as entertainers or musicians at such dances. Any person of the age of 20 years or more or under the age of 15 years who shall, by affirmative misrepresentation of age, obtain admission to or permission to remain in any teenage dance shall be guilty of a violation of this chapter. (Ord. 213 § 4(G)(7)(e), 1977). 5.20.120 Teenage dance — Alcoholic beverage prohibited. No alcoholic beverage shall be sold, consumed or be available on the premises in or about which any teenage dance is held. Admission to a teenage dance shall be denied to any person showing evidence of drinking any alcoholic beverage or who has any alcoholic beverage on his person. (Ord. 213 § 4(G)(7)(b), 1977). 5.20.130 Teenage dance — Dancing after midnight prohibited — Exception. No dancing at any teenage dance shall be permitted after the hour of 12:00 midnight unless the permit issued for that dance specifically authorizes the continuance for a later hour. Authorization to continue dancing after the hour of 12:00 midnight may be approved within the discretion of the city clerk/treasurer. (Ord. 213 § 4(G)(7)(d), 1977). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.21 REGULATION OF SOLICITATION Chapter 5.21 REGULATION OF SOLICITATION Sections: 5.21.010 Purpose and intent. 5.21.020 Definitions. 5.21.030 Place of solicitation — Violation. 5.21.040 Manner of solicitation — Violation. 5.21.050 Solicitation — Where permitted. 5.21.060 Penalty. 5.21.070 Severability. Page 61/82 5.21.010 Purpose and intent. It is the purpose of this chapter to regulate solicitation in order to promote the health, safety, peace, and general welfare of the citizens and visitors of the city of Yelm. (Ord. 1037 § 1, 2017). 5.21.020 Definitions. For the purposes of this chapter: A. "Automated teller machine" (ATM) means a device, linked to a financial institution's account records, which is able to carry out transactions, including, but not limited to: account transfers, deposits, cash withdrawals, balance inquiries, and mortgage and loan payments. B. "Obstructing" means to walk, stand, sit, or lie, or place an object, in such a manner as to block passage by another person or a vehicle, or to require another person or a driver of a vehicle to take evasive action to avoid physical contact. C. "Solicitation" for the purposes of this chapter is any means of asking, begging, requesting, or pleading made in person, orally or in a written or printed manner, directed to another person, requesting an immediate donation of money, contribution, alms, financial aid, charity, gifts of items or services of value, or the purchase of an item or service for an amount far exceeding its value, under circumstances where a reasonable person would understand that the purchase is in substance a donation. D. "Public transportation vehicle" means any vehicle used as a mode of mass transit. E. "Public transportation stop" means an area officially marked and designated as a place to wait for a bus or any other public transportation vehicle that is operated on a scheduled route with passengers paying fares on an individual basis. F. "Self-service fuel pump" means a fuel pump: 1. From which a vehicle may be manually filled with gasoline or other fuel directly by its owner or operator, with or without the aid of an employee or attendant of the premises at which the fuel pump is located; and 2. That is accessible and available for use by members of the general public. (Ord. 1037 § 1, 2017). 5.21.030 Place of solicitation — Violation. It shall be unlawful for any person to solicit when the person solicited is in any of the following places within the city limits of Yelm, Washington: A. At any public transportation stop; B. In any public transportation vehicle; C. Within 15 feet of: The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.21 REGULATION OF SOLICITATION 1. An automated teller machine; 2. A self-service fuel pump; Page 62/82 3. Any parked vehicle as occupants of such vehicle enter or exit such vehicle. (Ord. 1037 § 1, 2017). 5.21.040 Manner of solicitation — Violation. It shall be unlawful for any person to make solicitations in any of the following manners: A. By intentionally coming within three feet of the person solicited, unless that person has indicated that he or she does wish to make a donation; B. By intentionally obstructing the path of the person or vehicle of the person solicited; C. By intentionally obstructing the passage through the entrance or exit of any building; D. By soliciting anyone under the age of 16; E. By following a person who walks away from the solicitor, if the solicitor's conduct is intended to or is reasonably likely to intimidate the person being solicited into responding affirmatively to the solicitation; F. By using profane or abusive language, either during the solicitation or following a refusal; G. By soliciting in a group of two or more persons, except where one or more solicitor(s) is/are under the age of 18 and is/are the dependent child(ren) of the other solicitor; H. By soliciting within 50 feet of any other solicitor, except where one or more solicitor(s) is/are under the age of 18 and is/are the dependent child(ren) of the other solicitor; or L By any statement, gesture, or other communication that a reasonable person in the position of the person solicited would perceive to be a threat or offensive. (Ord. 1037 § 1, 2017). 5.21.050 Solicitation — Where permitted. Solicitation is permitted in any place and manner not otherwise restricted by this chapter. (Ord. 1037 § 1, 2017). 5.21.060 Penalty. Any person found to be in violation of this chapter shall be guilty of a misdemeanor and, if found guilty, shall be subject to a fine not to exceed $1,000, plus costs and assessments, and/or imprisonment not to exceed 90 days, or to both such fine and imprisonment. (Ord. 1037 § 1, 2017). 5.21.070 Severability. If any one or more sections, subsections, or sentences of this chapter are held to be unconstitutional or invalid, such decision shall not affect the validity of the remaining portion of this chapter and the same shall remain in full force and effect. (Ord. 1037 § 1, 2017). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.24 PUBLIC PARADES AND DEMONSTRATIONS Chapter 5.24 PUBLIC PARADES AND DEMONSTRATIONS Sections: 5.24.010 Use of streets prohibited — Exception. 5.24.020 Notice of intention to conduct parade — Required when — Contents. 5.24.030 Permit — Issuance conditions. 5.24.040 Permit — Appeal to council. 5.24.050 Military parades exempt. Page 63/82 5.24.010 Use of streets prohibited — Exception. It is unlawful for any person to use the public streets of the city for marching in parades or for public demonstrations unless provisions of this chapter have first been complied with. (Ord. 213 § 4(F)(1), 1977). 5.24.020 Notice of intention to conduct parade — Required when — Contents. Whenever any persons plan to have any procession or parade through the streets of the city, which procession or parade consists of 50 or more persons on foot or in vehicles, the persons or person who will have charge, supervision, management or direction of such procession or parade shall, not less than 48 hours prior to the proposed starting time for such parade or procession, notify the mayor or the police chief in writing of the intention to conduct such parade or procession, which notice shall be in writing signed by the person or persons who will be responsible for the conduct of such parade or procession, and which notice in writing shall specify the place within the city where such parade or procession will commence its march and the proposed route, giving the street names, the approximate time expected to be consumed in such parade or procession and the approximate number of automobiles or other vehicles expected to take part in such parade or procession. (Ord. 573 § 2, 1996; Ord. 213 § 4(F)(2), 1977). 5.24.030 Permit — Issuance conditions. On receipt of such written notice, the mayor or the police chief shall issue a permit to the person or persons signing the notice, authorizing such parade or procession; provided, however, that if in the judgment of the mayor or police chief a parade or procession of the size indicated at the time indicated and along the route indicated will unduly interfere with or endanger traffic within the city, the mayor or police chief may designate in such permit a reasonable alternative time or route on which such parade may proceed and it is unlawful to conduct a parade except at the times and on the routes so designated in such permit. (Ord. 573 § 2, 1996; Ord. 213 § 4(F)(3), 1977). 5.24.040 Permit —Appeal to council. The applicant may appeal to city council if he feels the conditions are unreasonable. The city council may modify or delete such conditions as it sees fit. (Ord. 213 § 4(F)(4), 1977). 5.24.050 Military parades exempt. This chapter shall not apply to any parades or processions conducted by the military or naval forces of the United States or the militia of the state of Washington. (Ord. 213 § 4(F)(5), 1977). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.28 CIRCUSES AND CARNIVALS Chapter 5.28 CIRCUSES AND CARNIVALS Page 64/82 Sections: 5.28.010 Traveling carnival and similar amusements — Permit required. 5.28.010 Traveling carnival and similar amusements — Permit required. It is unlawful for any traveling carnival or aggregation of sideshows, doll racks, cane racks or other similar amusement devices to exhibit, show or operate within the city, unless granted a permit by the city. (Ord. 213 § 13(A), 1977). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.32 FIREWORKS (effective until June 27, 2024) Chapter 5.32 FIREWORKS (effective until June 27, 2024) Sections: 5.32.010 Adoption of state provisions. 5.32.020 Definitions. 5.32.030 Sale, possession and discharge of fireworks. 5.32.040 Permits. 5.32.050 Unlawful transfer. 5.32.060 Unlawful possession or discharge. 5.32.070 Unlawful sale or transfer. Page 65/82 5.32.010 Adoption of state provisions. RCW 70.77.111 through 70.77.580, the State Fireworks Law, relating to the manufacture, importation, possession, sale, discharge, display or transportation of fireworks is adopted by reference as though fully set forth in this chapter. (Ord. 600 § 1, 1997). 5.32.020 Definitions. As used in this chapter: "Common fireworks" means any fireworks designed primarily to produce visual or audible effects by combustion. 1. The term includes: a. Ground and hand-held sparkling devices, including items commonly known as dipped sticks, sparklers, cylindrical fountains, cone fountains, illuminating torches, wheels, ground spinners, and flitter sparklers; b. Smoke devices; c. Fireworks commonly known as helicopters, aerials, spinners, roman candles, mines and shells; d. Class C explosives classified on January 1, 1984, as common fireworks by the United States Department of Transportation. 2. The term does not include fireworks commonly known as firecrackers, salutes, chasers, skyrockets and missile -type rockets. "Fireworks" means any composition device, in a finished state, containing any combustible or explosive substance for the purpose of producing a visible or audible effect by combustion, explosion, deflagration, or detonation, and classified as common or special fireworks. "Retailer" means any person who, at a fixed location or place of business, sells, transfers, or gives common fireworks to a consumer or user. "Special fireworks" means any fireworks designed primarily for exhibition display by producing visible or audible effects. The term includes: 1. Fireworks commonly known as skyrockets, missile -type rockets, firecrackers, salutes, and chasers; and 2. Fireworks not classified as common fireworks. "Wholesaler" means any person who sells fireworks to a retailer or any other person for resale and any person who sells special fireworks to public display licensees. (Ord. 600 § 1, 1997). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.32 FIREWORKS (effective until June 27, 2024) Page 66/82 5.32.030 Sale, possession and discharge of fireworks. A. Toy pistols, toy canes, toy guns or other similar devices in which paper caps containing not more than twenty-five one -hundredths grain of explosive compound for each cap may be sold at all times. B. Common fireworks may be purchased or sold within the city limits from 9:00 a.m. on the twenty-eighth of June to 12:00 noon on the sixth of July of each year, and from 9:00 a.m. on the twenty-seventh of December to 11:00 p.m. on the thirty-first of December of each year. C. Common fireworks may be used or discharged only between the hours of 9:00 a.m. and 11:00 p.m. on the twenty-eighth day of June to the sixth of July, and on July 4th between the hours of 9:00 a.m. and 12:00 midnight, and from 6:00 p.m. on December 31 st until 1:00 a.m. on January 1 st of the subsequent year. D. The sale, use and possession of special fireworks or any other fireworks not described in subsections A and B of this section shall be unlawful unless sold, possessed or used in accordance with the provisions of Chapter 70.77 RCW. (Ord. 600 § 1, 1997). 5.32.040 Permits. A. Any person, firm or corporation selling fireworks within the city, either as a wholesale dealer or as a retail dealer, shall be required as a condition of such operation to secure from the director's office a permit for such sale of fireworks. The fee for such permits shall be effective for the full calendar year in which the permit is secured. The director is directed to issue such permits to those dealers complying with the terms of this chapter and Chapter 70.77 RCW upon application and payment of the permit fee. The permit is in addition to a business license that may be required under Chapter 5.02 YMC. B. The original and annual permit fee shall be $30.00 for each separate retailer or retail outlet. C. A person who sells fireworks without a permit is guilty of a misdemeanor. (Ord. 1046 § 13, 2018; Ord. 600 § 1, 1997). 5.32.050 Unlawful transfer. Any person who knowingly sells, transfers or agrees to sell or transfer within the city any special fireworks to any person who is not a fireworks licensee as provided for in Chapter 70.77 RCW shall be guilty of a gross misdemeanor. (Ord. 600 § 1, 1997). 5.32.060 Unlawful possession or discharge. It is unlawful for any person within the city to: A. Possess fireworks which are not authorized by the terms of this chapter or authorized to be in the possession of a licensee pursuant to Chapter 70.77 RCW. Possession of less than one pound of said unauthorized fireworks, exclusive of external packaging, shall constitute a misdemeanor and possession of one pound or more of said nonauthorized fireworks, exclusive of external packaging, shall constitute a gross misdemeanor. For purposes of this subsection, the term "external packaging" means any materials that are not an integral part of the operative unit of the fireworks. B. Discharge or use common fireworks within the city except between the hours of 9:00 a.m. and 11:00 p.m. on the twenty-eighth day of June to the sixth of July, and on July 4th between the hours of 9:00 a.m. and 12:00 midnight, and from 6:00 p.m. on December 31 st until 1:00 a.m. on January 1 st of the subsequent year shall constitute a misdemeanor. C. Discharge or otherwise use fireworks in a reckless manner which creates a substantial risk of death or serious physical injury to another person or damage to the property of another shall constitute a gross misdemeanor. D. Allow rubbish to accumulate in any premises in which fireworks are stored or sold or to permit a fire nuisance to exist on such premises shall constitute a misdemeanor. (Ord. 600 § 1, 1997). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yehn Municipal Code Page 67/82 Chapter 5.32 FIREWORKS (effective until June 27, 2024) 5.32.070 Unlawful sale or transfer. It is unlawful for any person to sell or transfer any common fireworks to a consumer or user other than at a fixed place of business of a retailer for which a license and permit have been issued. Violation of the terms of this section shall constitute a gross misdemeanor. (Ord. 600 § 1, 1997). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.32 FIREWORKS (effective June 27, 2024) Chapter 5.32 FIREWORKS (effective June 27, 2024) Sections: 5.32.010 Adoption of state provisions. 5.32.020 Repealed. 5.32.030 Repealed. 5.32.040 Repealed. 5.32.050 Repealed. 5.32.060 Repealed. 5.32.070 Repealed. 5.32.080 Local permit and license fees. 5.32.090 Emergency ban on discharge of consumer fireworks. Page 68/82 5.32.010 Adoption of state provisions. RCW 70.77.111 through 70.77.580, the State Fireworks Law, relating to the manufacture, importation, possession, sale, discharge, display or transportation of fireworks, is adopted by reference as though fully set forth in this chapter. (Ord. 1100 § 1 (Exh. A), 2023; Ord. 600 § 1, 1997). 5.32.020 Definitions. Repealed by Ord. 1100. (Ord. 600 § 1, 1997). 5.32.030 Sale, possession and discharge of fireworks. Repealed by Ord. 1100. (Ord. 600 § 1, 1997). 5.32.040 Permits. Repealed by Ord. 1100. (Ord. 1046 § 13, 2018; Ord. 600 § 1, 1997). 5.32.050 Unlawful transfer. Repealed by Ord. 1100. (Ord. 600 § 1, 1997). 5.32.060 Unlawful possession or discharge. Repealed by Ord. 1100. (Ord. 600 § 1, 1997). 5.32.070 Unlawful sale or transfer. Repealed by Ord. 1100. (Ord. 600 § 1, 1997). 5.32.080 Local permit and license fees. A. A city of Yelm business license is required under Chapter 5.02 YMC. B. A building permit application is required, along with a $35.00 fee for the processing and inspection of the firework stand prior to opening. (Ord. 1100 § 1 (Exh. A), 2023). 5.32.090 Emergency ban on discharge of consumer fireworks. The city of Yelm mayor, after consulting with local and regional fire marshals, or other officials as may be deemed appropriate, may prohibit the discharge of consumer fireworks during periods of extreme fire danger. The prohibition shall be in effect one day prior to the date consumer fireworks may be legally sold under Chapter 70.77 RCW. (Ord. 1100 § 1 (Exh. A), 2023). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.36 GARAGE SALES Chapter 5.36 GARAGE SALES Sections: 5.36.010 Definitions. 5.36.020 License required. 5.36.030 Restrictions. 5.36.040 Violations and penalties. Page 69/82 5.36.010 Definitions. As used in this chapter, the term "garage sale" means any event, other than sales activities operated in conjunction with a regularly licensed commercial or retail operation, which is advertised by any means whatsoever as a place or location at which members of the public may purchase identifiable or tangible personal property. Included in the definition of garage sales are yard sales, patio sales, rummage sales and other similar sales. (Ord. 596 § 1, 1997). 5.36.020 License required. No person shall conduct a garage sale as defined in YMC 5.36.010 without first obtaining a permit from the city. Application for such permit shall be made to the Yelm police department by telephone. Information shall include the name and address of the applicant, the address or other adequate description of the location of the proposed sale, a general description of the type of items to be sold and the date or dates of such sale. A garage sale permit issued pursuant to this chapter shall be the only permit required for such sale notwithstanding the provisions of any other ordinance of the city to the contrary. (Ord. 596 § 2, 1997). 5.36.030 Restrictions. No individual seller, household, home address, group or family shall be permitted to have more than two garage sales each calendar year. The length of time for each garage sale shall not exceed six combined days and shall be held at least four months apart. Garage sales shall be conducted only between the hours of 8:00 a.m. and 8:00 p.m. Goods displayed in any garage sale may not be displayed in the public right-of-way. No sign permit is required; however, a sign advertising a garage sale may be posted only on the property where the sale is being held and only during the duration of the sale, YMC 18.62.040(F). All merchandise offered for sale shall be arranged so that fire, police, health or other officials may have access for inspection at all times during the sale. (Ord. 996 § 3, 2015; Ord. 596 § 3, 1997). 5.36.040 Violations and penalties. Any violation of this chapter is punishable as follows: A. For the first offense, by a written warning with no criminal sanction attached thereto; B. Upon conviction of a second and subsequent offense by fine not exceeding $100.00. (Ord. 596 § 5, 1997). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yehn Municipal Code Chapter 5.37 SPECIAL EVENT Chapter 5.37 SPECIAL EVENT Sections: 5.37.010 Purpose. 5.37.020 Special events. Page 70/82 5.37.010 Purpose. "Special event" refers to any parade, fair, show, festival, carnival, circus, rally, party, filming of a movie, video, or television show, motorcade, run, street dance, bike-a-thon, race, walk, athletic event, or other attended entertainment or celebration that is to be held entirely or in part on publicly owned property and/or public right-of-way but will still impact or have an impact on the regular and routine use by the general public of such property or right-of-way. Any activity that will be hosted in whole or in part on land that is owned or controlled by the city of Yelm, as well as on public rights-of-way, and which will include the sale of goods or services by nonprofit or for-profit businesses, is also referred to as a special event. (Ord. 1095 § 1 (Exh. A), 2023). 5.37.020 Special events. A. The following special events may be authorized, subject to specific limitations in this section and such additional conditions as may be established by public services director or their designee: 1. Circuses, carnivals, rodeos, fairs, car shows or similar transient amusement or recreational activities occurring on city property and/or public right-of-way. A temporary use permit is required when the event is on a private property. Staff shall ensure that health and fire safety is considered and adequate parking is provided. 2. Indoor or outdoor sales sponsored by schools or other nonprofit organizations for no more than three days per event and no more than four times in any calendar year. A temporary use permit is required when the event is on a private property. 3. Outdoor vending. No outdoor vendor shall occupy parks without an approved park use request. 4. Rental of the Yelm Community Center. 5. City park rental. 6. Farmers market. 7. Uses found to be similar in nature and impacts to those listed above. All businesses must obtain a Yelm business license and have a liability insurance in the amount of $1,000,000. The city of Yelm shall be named as an additional insured. B. Standards for Farmers Markets. A farmers market in the city of Yelm provides a place where local growers and artisans can offer their fresh and locally grown produce and crafts for sale. A farmers market is not for the purpose of reselling farm products nor for selling used or household goods. In addition to the standards listed above, the farmers market shall meet the following standards: 1. Markets shall be operated only by a nonprofit corporation organized under the laws of the state of Washington, comprised of growers and farmers from Yelm and the immediate surrounding area. 2. Liability insurance in the amount of $1,000,000 will be required at all times the market is open. The city of Yelm shall be named as an additional insured. 3. At all times the market is in operation, a market manager or administrator shall be in place to oversee the functioning and organization of the market. The contact information for the manager or administrator shall be provided to the city. The Yehn Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yehn Municipal Code Chapter 5.37 SPECIAL EVENT 4. Markets are limited to locations: Page 71/82 a. On lots not used for residential purposes in commercial zones which are improved to current city standards; b. On city owned property that meets the criteria in subsection (13)(4)(a) of this section; provided, that it shall not be in a city park; c. On collector or local access streets in a commercial zone, as approved by city council. 5. Markets may only operate from April through October. Infrequent and limited term specialty days outside of the above timeframe will be considered on a case by case basis. 6. Seventy percent of gross sales must be from the following categories: a. Fresh farm products, including locally grown fresh vegetables and fruits, herbs, nuts, honey, dairy products, eggs, poultry, meats and fish. Also included in this category are fresh flowers, nursery stock, and plants. b. Value-added farm products, including preserves, jams and jellies, vinegar, wine, cider, syrups, salsas, smoked meats, and salad dressings made from locally grown farm products. c. Flowers and other value-added farm products, including bouquets, wreaths, vines and gourds, and personal care products made from predominately locally produced products. d. Processed farm foods not made on site including juices, preserved foods, candies, pastries, cookies, muffins, breads, pies and related take-home desserts, yogurt, ice cream, puddings, and premade sandwiches. 7. Up to 30 percent of gross sales can be from the following categories: a. Prepared foods made fresh on site available for sale and immediate consumption. Vendor must be owner/operator of business and not operating under a franchise. b. Handcrafted items including leather goods, wood craft, body care products, candles, aromatic floral and herb mixes, beadwork, basketry, pottery, jewelry, clothes, blankets, and clothing. Commercial kits, molds, patterns, prefabricated forms, and ready-made objects which have been painted or embellished, imported, or secondhand items are not eligible. 8. One nonprofit or community booth. 9. One local business booth each day of operation. 10. Sanitation shall be provided by either agreement of use of restroom facilities convenient to the site, or by portable sanitation facilities. Portable sanitation facilities must be located or screened in a manner to not be visible from the traveling public. 11. Sales reports shall be reported to the administrator every three months with a final report at the end of October. 12. An approved operation agreement between the farmers market association and the city of Yelm is required. (Ord. 1095 § 1 (Exh. A), 2023). The Yehn Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yehn Municipal Code Chapter 5.40 PAWNBROKERS AND SECONDHAND DEALERS Chapter 5.40 PAWNBROKERS AND SECONDHAND DEALERS Sections: 5.40.010 Definitions. 5.40.020 License — Required. 5.40.030 License — Application. 5.40.040 License — Issuance. 5.40.050 License — Denial. 5.40.060 License — Appeal from denial. 5.40.070 Duty to record transactions. 5.40.080 Access to records. 5.40.090 Reports. 5.40.100 Pawn tickets. 5.40.110 Rates of interest and redemption. 5.40.120 Violations — Penalty. 5.40.010 Definitions. For the purposes of this chapter, the following definitions shall apply: Page 72/82 A. "Pawnbroker" means every person engaged, in whole or in part, in the business of loaning money on the security of pledges, deposits or conditional sales of personal property. B. "Secondhand dealer" means every person engaged, in whole or in part, in the business of buying or selling secondhand personal property, metal junk or melted metals; provided, however, this chapter shall not be construed to apply to dealers when they accept a secondhand article in exchange for a new article of the same character, nor to bona fide, registered charitable or nonprofit organizations, nor to the motor vehicle dealers and salesmen governed by the provisions of Chapter 46.70 RCW. (Ord. 264 § 1, 1982). 5.40.020 License — Required. No person shall engage in any business defined in YMC 5.40.010 without first obtaining a city business license pursuant to the provisions of Chapter 5.02 YMC and the provisions of this chapter. (Ord. 1046 § 14, 2018; Ord. 264 § 2, 1982). 5.40.030 License — Application. Before a license shall be issued as provided for in this chapter, an application therefor shall be filed with the director through the Business Licensing Service. Such application shall be accompanied by the business license fee required under Chapter 5.02 YMC. Such application shall contain: A. The full name and residence address of the applicant; B. The location where the business is to be conducted; C. The mailing address of the business; and D. The nature of the business to be conducted. (Ord. 1046 § 15, 2018; Ord. 264 § 3, 1982). 5.40.040 License — Issuance. Within five days after receipt of the information regarding an application for a license by a business conducting activities governed by this chapter, the director shall refer the application to the police chief who shall investigate the character of the applicant. The police chief is authorized to request such additional information from the applicant as may be necessary to properly complete the investigation. The police chief shall advise the director in writing of the results of such investigation within 30 days after the application is filed. If, after receipt and review of the report by the police chief, the director shall determine that the applicant is of a law-abiding character and that the The Yehn Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Page 73/82 Chapter 5.40 PAWNBROKERS AND SECONDHAND DEALERS place of business is in the proper zone for the conduct of such business, the director shall approve a business license for the conduct of such business. (Ord. 1046 § 16, 2018; Ord. 264 § 4, 1982). 5.40.050 License — Denial. In the event the city clerk/treasurer determines, on the basis of the report of the police chief, that the applicant is not of a law-abiding character or that the business location is not within the proper zone for the conduct of such business, the city clerk/treasurer shall deny the application for such license. At the expiration of 10 days from the date of denial of the license application, the city clerk/treasurer shall refund to the applicant 50 percent of the license application fee. (Ord. 264 § 5, 1982). 5.40.060 License — Appeal from denial. An applicant whose application for a license has been denied, as provided in this chapter, shall have the right to appeal to the city council by filing a notice of appeal with the city clerk/treasurer within 10 days after the denial has been entered. (Ord. 264 § 6, 1982). 5.40.070 Duty to record transactions. Every pawnbroker and secondhand dealer doing business within the city shall maintain, in the place of such business, a book or other permanent record in which shall be legibly written in the English language, at the time of each loan, purchase or sale, a record thereof containing: A. The date of the transaction; B. The name of the person conducting the transaction; C. The name, street address, signature, date of birth, sex, age, color of hair, color of eyes, race, height and weight of the person with whom the transaction is had; D. The name and street address of the owner of the property bought or received in pledge; E. A description of the property bought or received in pledge, which, in the case of watches, shall include the name of the maker and the number of both the works and the case, and in the case of jewelry, shall include a description of all letters and marks inscribed thereon; F. The price paid or the amount loaned; and G. The number of any pawn ticket issued therefor; provided, however, that a secondhand dealer shall not be required to make and maintain the records required by this section for secondhand articles with a reasonable value of less than $20.00. (Ord. 264 § 7, 1982). 5.40.080 Access to records. The records to be maintained by pawnbrokers and secondhand dealers pursuant to YMC 5.40.070, and all property purchased or received in pledge, shall be open for inspection by the law enforcement office of the city during the ordinary hours of such business. (Ord. 264 § 8, 1982). 5.40.090 Reports. Every pawnbroker and secondhand dealer doing business within the city shall, before noon of each day, furnish the police chief, on forms approved by the chief, a full, true and correct transcript of the records required by YMC 5.40.070 pertaining to transactions had on the previous day; provided, that transactions conducted on a Saturday may be reported on the following Monday. If a pawnbroker or secondhand dealer has good cause to believe that any of the property in his possession has been previously lost or stolen, he shall immediately report such fact to the police chief, together with the name of the owner of such property, if known, the date when received and the name of the person from whom received. (Ord. 264 § 9, 1982). 5.40.100 Pawn tickets. Every pawnbroker doing business within the city shall issue numbered pawn tickets for all property received as pledges for loans, which such ticket shall be considered the receipt for such property. The number of the pawn ticket issued for any article of property shall be entered on a tag which shall be attached to such article of property. (Ord. 264 § 10, 1982). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.40 PAWNBROKERS AND SECONDHAND DEALERS Page 74/82 5.40.110 Rates of interest and redemption. Every pawnbroker doing business within the city shall be subject to the provisions of RCW 19.60.060 respecting rate of interest and redemption, which section is, by this reference thereto, incorporated in this chapter as though fully set forth herein. (Ord. 264 § 11, 1982). 5.40.120 Violations — Penalty. Every pawnbroker or secondhand dealer doing business within the city, and every clerk, agent, employee or servant of such pawnbroker or secondhand dealer, who shall: A. Fail to make an entry of any material matter or make any false entry in the book or record to be maintained pursuant to YMC 5.40.070; or B. Falsify, obliterate or destroy such book or record or remove the same from the place of business; or C. Refuse to allow members of law enforcement agencies to inspect the books or records to be maintained pursuant to YMC 5.40.070, or to inspect the place of business or any goods in such place of business, during the ordinary hours of business; or D. Report any material matter falsely to the police chief, or E. Fail to furnish the police chief with a full, true and correct transcript as provided in YMC 5.40.090; or F. Fail to forthwith report to the police chief the possession of property believed, with good cause, to be lost or stolen, as provided in YMC 5.40.090; or G. Remove or allow to be removed from the place of business, except upon redemption by the owner thereof, any property received within four days after receipt thereof shall have been reported to the police chief, or H. Receive property from any person, whether such person is acting on his own behalf or as the agent of another, who is under the age of 18 years, a common drunkard in an intoxicated condition, an habitual user of narcotic drugs, an habitual criminal, or a known thief or receiver of stolen property; or L Do business within the city as a pawnbroker or secondhand dealer without first obtaining a valid license pursuant to the provisions of this chapter after the expiration of 35 days from the effective date of the ordinance codified in this chapter; shall be guilty of a misdemeanor. (Ord. 264 § 12, 1982). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yehn Municipal Code Chapter 5.44 HOME OCCUPATIONS Chapter 5.44 HOME OCCUPATIONS (Repealed by Ord. 995) The Yehn Municipal Code is current through Ordinance 1100, passed June 27, 2023. Page 75/82 Yehn Municipal Code Chapter 5.48 DAY-CARE FACILITIES Chapter 5.48 DAY-CARE FACILITIES (Repealed by Ord. 995) The Yehn Municipal Code is current through Ordinance 1100, passed June 27, 2023. Page 76/82 Yelm Municipal Code Chapter 5.52 ADULT ENTERTAINMENT BUSINESS LICENSING Chapter 5.52 ADULT ENTERTAINMENT BUSINESS LICENSING Sections: 5.52.010 Exemptions to chapter applicability. 5.52.020 Exemption from provisions. 5.52.030 Definitions. 5.52.040 Licensing of adult entertainment business. 5.52.050 Licensing of managers, entertainers, and employees. 5.52.060 Revocation of licenses. 5.52.070 Violation — Nuisance. 5.52.080 Violation — Penalty. Page 77/82 5.52.010 Exemptions to chapter applicability. The provisions of this chapter shall not apply to massages performed or baths provided in any hospital or at the athletic department of any public or private secondary school or college, or by any person who has been certified or licensed by the state of Washington to practice medicine, surgery, drugless therapy, physical therapy, massage, osteopathy, osteopathy and surgery, chiropractic, podiatry, or nursing. (Ord. 995 § 15 (Exh. D), 2015). 5.52.020 Exemption from provisions. A. This chapter does not apply to premises which are primarily devoted to theatrical performances where there are seats arranged so that the body of spectators has an unobstructed view of the stage for viewing performances of artistic expression and where such performances are not incidental to the promotion of the sale of food and/or drink, and where patrons are not permitted to touch, caress or fondle the actors or entertainers performing therein. B. This chapter does not prohibit: 1. Plays, operas, musicals, or other dramatic works that are not obscene; or 2. Classes, seminars and lectures which are held for serious scientific or educational purposes and which are not obscene; or 3. Exhibitions, performances, expressions or dances that are not obscene. 4. The exemptions in this section do not apply to sexual conduct defined in YMC 5.52.030, or the sexual conduct described in RCW 7.48A.010(2)(b)(ii) and (iii). Whether or not activity is obscene shall be judged by consideration of the standards set forth in RCW 7.48A.010(2). (Ord. 995 § 15 (Exh. D), 2015). 5.52.030 Definitions. Wherever the following words and terms appear in this chapter, they shall have the following meanings: "Adult arcade" shall mean a business where, for any form of consideration, one or more still or motion picture projectors, slide projectors, or similar machines, or other image producing machines, for viewing by five or fewer persons each, are used to show films, motion pictures, video cassettes, slides, video disks or other photographic reproductions which are characterized by the depiction or description of "specific sexual activities" or "specific anatomical areas." "Adult bookstore," ..adult novelty store," or "adult video store" shall mean a commercial business which has as one of its principal business purposes the offering for sale or rental for some form of consideration, books, magazines, periodicals or other printed matter, or photographs, films, motion pictures, video cassettes, slides, video disks or other visual representations which are characterized by the depiction or description of specific sexual activities or specific anatomical areas. Provided, however, that video stores that sell and/or rent only video tapes or other graphic reproductions and associated equipment shall only come within the definition set forth herein if 20 percent or more of its stock in trade or revenue comes from the rental or sale of video tapes or other photographic reproductions or The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Page 78/82 Chapter 5.52 ADULT ENTERTAINMENT BUSINESS LICENSING associated equipment which are characterized by the depiction or description of specific sexual activities or specific anatomical areas. "Adult entertainment business" includes: adult entertainment parlor, adult live entertainment center, adult arcade, adult bookstore, adult novelty store, and/or adult video store. "Adult entertainment parlor" means a place in the incorporated area of the city where sexually stimulating touching is performed upon the body of one person by another person; nude modeling studios or where sauna baths, Turkish baths, Swedish baths where sexually stimulating touching is performed upon the body of one person by another person or the like are made available to members of the public. "Adult entertainment parlor employee" means any person employed by an adult entertainment parlor; including any person who performs sexually stimulating actions in any way upon, patrons of an adult entertainment parlor, or who supervises the work of such a person. "Adult live entertainment center" means a business having, as parts of its trade, live dancers or entertainers who depict specific sexual activities or display specific anatomical areas as defined herein, including, but not limited to, topless dance centers, so-called exotic dance centers and body painting studios. "Employee" and/or "independent contractor" means any and all persons, including entertainers, who work in or at or render any services directly related to the operation of any adult live entertainment center. "Entertainer" means any person who provides entertainment within an adult live entertainment center as defined in this section whether or not a fee is charged or accepted for such entertainment. "Entertainment" means any exhibition or dance of any type, removal of articles of clothing, pantomime, modeling or any other sexually stimulating performance. "Operator" means any person operating, conducting or maintaining an adult live entertainment center. "Specific anatomical areas" means: 1. Less than completely and opaquely covered human genitals, pubic region, buttocks and the female breasts below a point immediately above the top of the areola. 2. Human male genitals in a discernibly turgid state, even if completely and opaquely covered. "Specific sexual activities" means: 1. Human genitals in a state of sexual stimulation; and/or 2. Acts of human masturbation, sexual intercourse or sodomy; and/or 3. Fondling or other erotic touching of human genitals, pubic region, buttocks or the female breasts. (Ord. 995 § 15 (Exh. D), 2015). 5.52.040 Licensing of adult entertainment business. A. No person, firm, partnership, corporation, or other entity shall operate an adult entertainment business without first obtaining a license issued pursuant to this chapter. Such license is in addition to a business license that may be required under Chapter 5.02 YMC. B. Prior to the issuance of a license, the applicant must be qualified according to the provisions of all applicable city ordinances, the laws of the United States and of the state of Washington. The premises must meet the requirements of all applicable laws, ordinances, and regulations including but not limited to the International Building Code, and the Yelm Unified Development Code. All premises and devices must be inspected prior to issuance of a license. C. An application for an adult entertainment business license must be submitted to the director in the name of the person or entity proposing to conduct the adult entertainment business on the premises and must be signed by the The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.52 ADULT ENTERTAINMENT BUSINESS LICENSING Page 79/82 person and certified as true under penalty of perjury. An application must be submitted on a form supplied by the director, which must require the following information: 1. For the applicant and for each applicant control person, provide: name(s), date(s) of birth, any aliases or previous names, driver's license number(s), social security number(s), and mailing and residential address(es); 2. The business name, business address, federal tax identification number, state of Washington master business license number and business telephone number of the business or proposed business, together with a description of the nature of the business; 3. Whether the business or proposed business is the undertaking of a sole proprietorship, partnership or corporation. If a sole proprietorship, the application shall set forth the name, address, telephone number and principal occupation of the sole proprietor. If a partnership, the application shall set forth the names, addresses, telephone numbers, principal occupation and respective ownership shares of each partner, whether general, limited or silent. If a corporation, the application shall set forth the corporate name; a copy of the articles of incorporation, including date and place of incorporation; and the names, addresses, telephone numbers and principal occupations of every officer and director of the corporation, and every shareholder having more than five percent of the outstanding shares of the corporation; and evidence that the partnership or corporation is in good standing under the laws of Washington; and the name and address of the registered agent for service of process; 4. For the applicant and all applicant control persons, a description of business, occupation or employment history for the three years immediately preceding the date of the application; 5. For the applicant and all applicant control persons, all criminal convictions or forfeitures within five years immediately preceding the date of the application, other than parking offenses or minor traffic infractions, including the dates of conviction, nature of the crime, name and location of court and disposition; 6. Whether the applicant or a partner, corporate officer, or director of the applicant holds another license under this chapter or a license for similar adult entertainment or sexually oriented business, including a motion picture theater, or a panorama, from another city, county or state, and if so, the name and address of each other licensed business; 7. A summary of the business history of the applicant and applicant control persons in owning or operating the adult entertainment or other sexually oriented business providing names, addresses and dates of operation for such businesses, and whether any business license or adult entertainment license has been revoked or suspended and the reason for the revocation or suspension; 8. Authorization for the city of Yelm, and its agents and employees, to seek information to confirm any statements set forth in the application; 9. The location and doing -business -as name of the proposed adult entertainment business, including a legal description of the property, street address, and telephone number, together with the name and address of each owner and lessee of the property; 10. Two two-inch by two-inch photographs of the applicant and applicant control persons, taken within six months of the date of application showing only the full face; 11. A complete set of fingerprints for the applicant or each applicant control person, taken by the law enforcement agency for the jurisdiction, or such other entity as authorized by the law enforcement agency; 12. Each applicant shall verify, under penalty of perjury, that the information contained in the application is true; 13. A scale drawing or diagram showing the configuration of the premises for the proposed adult entertainment business, including a statement of the total floor space occupied by the business, and marked dimensions of the interior of the premises. Performance areas, seating areas, manager's office and stations, restrooms, arcade booths or devices, overhead lighting fixtures, and service areas shall be clearly marked on the drawing. An The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Chapter 5.52 ADULT ENTERTAINMENT BUSINESS LICENSING Page 80/82 application for a license for an adult entertainment business must include building plans which demonstrate conformance with city adopted building code requirements. D. Applications shall be accompanied by a nonrefundable fee as set by resolution of the city council; however, until such fee is set by such a resolution, the fee shall be $500.00. E. Within five days of receipt of a properly completed application for an adult entertainment business license, the director shall transmit copies of such application to the police department and community development department. F. Within 30 days of receipt of a properly completed application for an adult entertainment business license, the director shall issue the license unless advised by the community development department that the use or proposed use of the premises does not have the applicable land use approval as per the city's zoning code or other applicable land use laws and regulations; or the director is advised by the building department that the buildings upon the subject premises fail to meet the requirements of the building, fire, mechanical or plumbing codes applicable to the proposed use; or the director is informed by the police department that the owner, partner, or stockholder holding more than five percent of the outstanding shares of the owning corporation has been convicted of or forfeited bail for any crime which may reasonably indicate a likelihood of future violation of the terms of this chapter by such owner, partner, or stockholder. Issuance of the license required in this chapter shall not constitute a waiver of or exemption from the application of any land use, building, health or safety laws pertinent to the proposed use. G. An adult entertainment business license shall expire on December 31 st of the year for which it is issued or renewed. H. An adult entertainment business license may be renewed by submitting a new application and following the application procedure set forth hereinabove; provided, that a renewal application shall not be submitted prior to September for the following calendar year. L If, subsequent to the issuance of an adult entertainment business license, a person or entity acquires a significant interest based on responsibility for management or operation of the business, notice of such acquisition shall be provided in writing to the licensing administrator no later than 21 calendar days following the acquisition. The notice required must include the information required for the original adult entertainment business license application. J. The adult entertainment business license, if granted, must state on its face the name of the person or persons to whom it is issued, the expiration date, the doing -business -as name and the address of the licensed adult entertainment business. The license must be posted in a conspicuous place at or near the entrance to the adult entertainment business so that it can be easily read when the business is open. K. A person granted an adult entertainment business license under this chapter may not operate the adult entertainment business under a name not specified on the license, nor may a person operate an adult entertainment business, or an adult entertainment device, under a designation or at a location not specified on the license. (Ord. 1046 § 17, 2018; Ord. 995 § 15 (Exh. D), 2015). 5.52.050 Licensing of managers, entertainers, and employees. A. A person may not work as a manager, assistant manager, or entertainer at an adult entertainment business without a manager's or an entertainer's license from the director. Such license is in addition to a business license that may be required under Chapter 5.02 YMC. An applicant for a manager's or entertainer's license must complete an application on forms provided by the director containing the information identified in this subsection. A nonrefundable license fee must accompany the application. The director shall provide a copy of the application to the police department for its review, investigation and recommendation. An application for a manager's or entertainer's license must be signed by the applicant and certified to be true under penalty of perjury. The manager's or entertainer's license application must require the following information: 1. The applicant's name, home address, home telephone number, date and place of birth, fingerprints taken by the police department (or such other entity as authorized by the police department or licensing administrator), social security number, and any stage names or nicknames used in entertaining; The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yehn Municipal Code Page 81/82 Chapter 5.52 ADULT ENTERTAINMENT BUSINESS LICENSING 2. The name and address of each business at which the applicant intends to work; 3. A complete statement of all convictions of the applicant for any misdemeanor or felony violations in the jurisdiction or any other city, county, or state within five years immediately preceding the date of the application, except parking violations or minor traffic infractions; 4. Documentation that the applicant has attained the age of 18 years. Any two of the following are acceptable as documentation of age: a. A motor vehicle operator's license issued by any state bearing the applicant's photograph and date of birth; b. A state -issued identification card bearing the applicant's photograph and date of birth; c. An official passport issued by the United States of America; d. An immigration card issued by the United States of America; or e. Any other identification that the licensing administrator determines to be acceptable and reliable; 5. A description of the applicant's principal activities or services to be rendered; 6. Two two-inch by two-inch color photographs of applicant, taken within six months of the date of application, showing only the full face; 7. Authorization for the city, its agents and employees to investigate and confirm any statements in the application. B. Applications shall be accompanied by a nonrefundable fee as set by resolution of the city council; however, until such fee is set by resolution, the fee shall be $100.00. C. The director shall transmit the application for an entertainer's license to the police department within five days after its receipt. D. The director shall issue an adult entertainment business manager's or entertainer's license within 20 calendar days from the date the complete application and fee are received, unless the director is informed by the police department that the applicant has been convicted of or forfeited bail to a crime or crimes which would indicate a reasonable likelihood that the applicant would violate the terms of this chapter if so licensed; or the director determines that the applicant has failed to provide any information required to be supplied according to this chapter, has made any false, misleading or fraudulent statement of material fact in the application, or has failed to meet any of the requirements for issuance of a license under this chapter. If the director determines that the applicant does not qualify for the license applied for, the director shall deny the application in writing and shall cite the specific reasons therefor, including applicable laws. E. The manager, entertainer and employee license shall expire on December 31 st of each year in which it is issued or renewed. F. The manager, entertainer and employee license may be renewed by submitting a new application and following the application procedure set forth hereinabove; provided, that a renewal application shall not be submitted prior to September for the following calendar year. G. Every entertainer and employee shall provide his or her license to the adult entertainment business manager on duty on the premises prior to his or her performance. The manager shall retain the licenses of the entertainers readily available for inspection by the city, its agents, and employees, at any time during business hours of the adult entertainment business. H. The director may request additional information or clarification when necessary to determine compliance with this chapter. The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. Yelm Municipal Code Page 82/82 Chapter 5.52 ADULT ENTERTAINMENT BUSINESS LICENSING L The contents of an application for an entertainer's license and any additional information submitted by an applicant for an entertainer's license are confidential and will remain confidential to the extent authorized by Chapter 42.17 RCW. Nothing in this subsection prohibits the exchange of information among government agencies for law enforcement or licensing or regulatory purposes. (Ord. 1046 § 18, 2018; Ord. 995 § 15 (Exh. D), 2015). 5.52.060 Revocation of licenses. A. The city clerk/treasurer shall revoke an adult live entertainment center license or an entertainer's license issued pursuant to this chapter if the city clerk/treasurer finds any of the following conditions to exist: 1. The licensee has made a false statement or given false information in connection with the application for the applicable license. 2. The licensee has violated or permitted violation of any provisions of this chapter, Chapter 9.86 YMC or YMC Title 18. 3. The licensee has been convicted or forfeited bail to any of the crimes which would have caused the director to refuse to issue the license upon the initial or renewal application. B. Appeal from either the denial of a license or the revocation of a license shall be made to the city council provided for in Chapter 18.14 YMC. (Ord. 995 § 15 (Exh. D), 2015). 5.52.070 Violation — Nuisance. Any activity, act or conduct contrary to the provisions of this chapter is declared to be unlawful and a public nuisance and such activity, act or conduct may be enjoined by an action brought by the city attorney or other interested person. (Ord. 995 § 15 (Exh. D), 2015). 5.52.080 Violation — Penalty. Any person, firm or corporation violating any provision of this chapter shall be guilty of a misdemeanor and each such person, firm or corporation shall be deemed guilty of a separate offense for each and every day during which any violation is committed, continued or permitted. No person shall be deemed guilty of any violation of this chapter if acting in an investigative capacity pursuant to the request or order of the police chief, city attorney or duly appointed agent of either. (Ord. 995 § 15 (Exh. D), 2015). The Yelm Municipal Code is current through Ordinance 1100, passed June 27, 2023. T 1 Es .Z WASHINGTON Meeting Date: December 12, 2023 CITY COUNCIL AGENDA ITEM SUMMARY City of Yelm, Washington AGENDA ITEM: CONFIRMATION OF APPOINTMENTS TO THE CITY OF YELM ADVISORY BOARDS AND COMMISSIONS PROPOSED MOTION: Motion to confirm Mayor DePinto's appointments to Planning Commission, Arts Commission, Parks Advisory Committee and the Police Advisory Committee. KEY FACTS AND INFORMATION SUMMARY: • The City of Yelm has open positions on the Advisory Boards & Commissions • The open positions were posted on the City's website on November 1, 2023 and on the City of Yelm Facebook page on October 19, 2023, November 14, 2023 and November 22, 2023 • Applications were accepted from October 15" through November 30th with 15 applications submitted • Mayor DePinto has reviewed the applications and has made the following appointments: Planning Commission — David Johnstone and Ashley Brooks Arts Commission — Steve Harshfield Parks Advisory Committee— Sandi Hansen & Anne Wahrumnd Police Advisory Committee — Nabeel Hameed and Angela Longnecker Respectfully Submitted: Joe DePinto, Mayor 11 Page