Ordinance No. 07-15 CITY OF TIGARD, OREGON Version 1
TIGARD CITY COUNCIL
ORDINANCE NO. 07-6
AN ORDINANCE AMENDING TIGARD MUNICIPAL CODE, TMC 5.04, MAKING
CHANGES TO THE BUSINESS TAX STRUCTURE
WHEREAS,TMC 5.04 established a City of Tigard business tax; and
WHEREAS, the code and fees have not been revised or changed since 1988; and
WHEREAS, a proposal to change the business tax to a business license and increase the fees has been
presented to various representatives of the business community and received an overall favorable
response; and
WHEREAS, other changes need to be made to the existing code to implement other recommended
revisions that include changes to administrative and collection procedures; and
NOW,THEREFORE,THE CITY OF TIGARD ORDAINS AS FOLLOWS:
SECTION 1: Chapter 5.04 of the Tigard Municipal Code is amended as shown in Attachment A
(Version 1) to this ordinance. (Strike-through text is deleted; underlined text is
added).
SECTION 2: This ordinance shall be effective January 1, 2008 after its passage by the Council,
signature by the Mayor, and posting by the City Recorder.
PASSED: By 1j))Qfi)M0L6 vote of all Coun . member present after being read by
number and title only, this day , 5' . 2007.
Catherine Wheatley, City Recorder
APPROVED: By Tigard City Council this day op�4" , 2007.
Craig ksen,Mayor
Ap roved as to form:
Attorney
�. 14— e; 7
Date
ORDINANCE No. 07- l5
Page 1
Deleted:TAXES
Deleted:
Inserted: LICENSES
' Deleted:The purpose of this c 1
Deleted:
Attachment A Inserted: The propose of this2
(Version 1) Deleted:I
TIGARD MUNICIPAL CODE Deleted:5.04,010 .short Title.
Chapter 5.04 BUSINESS JACENSES. tel °
I'
,The purpose of this licensing procedure is to ,` Deleted:of.. ...These fees 3
--
Sections: assure compliance with the provisions ofthis , Deleted: ...or 4
chapter and defray the reasonable costs of � .
5.04.010 Short Title. administration of this chapter by any City Meted:Tax
5.04.020 Purpose. Department involved in administration and
5.04.030 Definitions. enforcement activities under this chapter. be Deleted:
5.04.040 Prohibited Business Operation. fees generated under authority of this chapter shall Deleted:Receipt
5.04.050 One Act Constitutes Doing be in addition to, and not in lieu of, any other Deleted:
Business. license permit fee, charge-tax or fine required,/: Deleted;Tax
5.04.060 Agents Responsible For under any ordinance of the City.
ObtainingA Business License. Deleted:Joint Tax
_. _.._ —- -- --- ---- ` • Deleted:a
5.04.070 Separate License For Branch It 1s not intended by this chapter to repeal
..... ._._ - -- -
Establishments and Multiple abrogate or annul or in any way impair or Inserted:at same Locations
Locationsinterfere with the existing provisions of other laws Deleted;
5.04.080 Rental Real Property. or ordinances, except those specifically repealed Deleted:Tax
5.04.090 ,Multiple Businesses At Same _ _ by the-ordinance codified in this_chapter. Where "
Locations. this chapter imposes a greater restriction on Deleted: For Mere Delivery
5.04.100 No Business Licens%Require�, persons, premises or personal property than is Deleted:Tax...Receipts s
5.04.110 Business icense a uired But ENgm t imposed or required by such existing provisions Deleted:For Nonprofit Enterp—.-161
From Business License Fees _ flaw ordinance_GOIIt _t Odeed the t)royisions ' --- Dem:5.04.120.Issuance
$.04.120 Issuance Of Business License. of this chapter shall ntrol Detetxd:V
5.04.130 Procedure For Obtaining A
Business License. The provisions of this chapter shall be I ` Meted:5.04,130.Procedure ,.. g
5.04.140 Display. deemed an exercise o1= 0 power of the City to' Deleted:
5.04.150 Reissue Of Business License, ___ ---- license for revenue. The provisions of this I; Deleted:5.04.140.Display.
5.04.155 Change In Business Ownership. chapter prescribing license fees shall be stnctly
Deleted:5.04.150.Reissue o g
5.04.160 Fee Schedule.
construed in favor of the applicability of the Deleted:
5.04.165 Renewal. license fee. ford. 07-X, Ord. 88-13 '1 Exhibit j Deleted s.o4160.Fsh
5.04.170 Commercial Crime Unit Al(P�L88� - - ---
, �I; ,, . eee ...1101
5.04.173 Temporary Business. Deleted:eontrol.Q 11
5.04.180 Administration And 5.04.030 Definitions. , l Deleted:
Enforcement. I
5.04.190 Penalties. I I Deleted:(Ord.88-13§1(Exhib'
5.04.200 _Rate Review d Adjustment. For the purposes of this chapter, the Inserted:
J - following terms, phrases, words and their,
derivations shall have the meaning given hereinI, Meted:c
5.04.10 Short Title. When not inconsistent with the context, words m'„ Inserted:control. (ora 07-x
,The provisions of this chapter shall be known the present tense include the future, words in the , Deleted: ...(Ora.07-x, 13
and may be cited as the "Business License lural_number-.include-the-singular-number,-.and- Deleted:
Ordinance of the City of Tigard." (Ord. 07-X, words in the singular number include the plural
Ord 88-13 1(Exhibit A)(part), 1988 number. The word "shall" is always mandatoryMeted: ...
Formatted:Bullets and Num 14
- ------._—....___ -- ......and.not.merelX_dizeetory...- .._ is
5.04.020 Purpose. ! Deleted:for
Inserted:for the power of the 16
Deleted: Tax Receipt
5-04-1 Code Update: 03/02 Formatted:Bullets and Num 17
Deleted:
11 Inserted:
Deleted:I
Deleted:
Deleted:A
Formatted:Bullets and Num ... 18
19
20
Attachment A
(Version 1)
TIGARD MUNICIPAL CODE
1. 'Business" means all kinds of that person's own behalf,or for any other person,
vocations, occupations, professions, enterprises, under either personal appointment or pursuant to
establishments, and all kinds of activities and law.
matters, together with all devices, machines,
vehicles and appurtenances used therein, any of 7. "Permanent business" means----------- Deleted:8
which are conducted for private profit,or benefit, professions,trades,occupations,shops and all and
Ieither directly or indirectly,on any premises in the every kind of calling carried on for profit,
City,including home occupations. personal gain, trade or barter and livelihood at a
fixed or permanently established place of business
2. A person "engages in business" within maintained within the City.
the meaning of this chapter when soliciting orders
for future delivery, selling or offering for sale, "Premises" means and includes all - Deleted:9
trade or barter any goods,merchandise or service, lands, structures, places and also the equipment
performing any service for profit, delivering any and appurtenances connected or used therewith in
goods or merchandise within the City, personally any business, and also any personal property
advertising by individual contract with residents which is affixed to or is otherwise used in
of the City any goods, merchandise or service to connection with any such business conducted on
be sold or performed within or without the City. such premises.
Such activity shall also include engaging in an
enterprise, establishment, store, shop, activity, 2_ "Temporary -business" means any Deleted:to
profession or undertaking of any nature business that meets the criteria outlined in Chapter
conducted,either directly or indirectly,for private 18.385.050 of the Community Development Code
profit or benefit and has a valid temporary use permit.-(Ord.88-13
§1(Exhibit A)(part), 1988).
3. "The City" means the City of Tigard,
Oregon. 5.04.040 Prohibited Business Operation.
4. "City Council" means the City Council It shall be unlawful for any persons, either
of the City of Tigard,Oregon. directly or indirectly, to engage in any business Deleted:paid
without having first-obtained a business license-."
5. "Full-time equivalent employee" means and where applicable a Home Occupation Permit
the total number of hours worked by all and paving the business license fee as prescribed - Deleted'tax as provided
employees working within the City of Tigard by this chapter. _(Ord. 07-X Ord 88-13 Deleted:q
divided by two thousand eighty hours, which §1(Exhibit A)(part),1988).
equals the number of full-time equivalent Deleted:6.."Itinerant business"means
employees working within the City of Tigard. 5.04.050 One Act Constitutes Doing all persons,frons or corporations,
including merchants,solicitors,peddlers,
Business. hawkers and agents,engaging in the
I 'Person" means and includes but is not business in the City to sell or solicit for
-- - _--_-- -----_..-__-- _..—.._ - -.-_ _- sale products or services,when such
limited to individual natural persons,partnerships, For the purpose of this chapter, any persons persons,firms or corporations do not
joint ventures, societies, associations, clubs, shall be deemed to be engaging in business or maintain a permanent placeofbasiness
trustees, trusts or corporations; or any officers, engaging in nonprofit enterprise,and thus subject within the City or who are not engaging
in agents,employees,factors of any kind or personal to the requirements of Section 5.04.040, when "temporary business"as defined below.t
representatives thereof, in any capacity,either on undertaking one of the following acts: Deleted:¶
Deleted:7
5-04-2 Code Update: 03/02
Attachment A
(Version 1)
TIGARD MUNICIPAL CODE
branch establishment or separate place of business
1. Selling any goods or service; for the purposes of this chapter when there is a
representative of the owner or the owner's agents
2. Soliciting business or offering goods or on the premises who is authorized to transact
services for sale)iire,trade or barter; business for each owner or owner's agent,or there Deleted:or
is a regular employee of the owner or of the
3. Acquiring or using any vehicle or any owner's agent working on the premises._(Ord.88-
premises,for business purposes in the City._(Ord. 13§1(Exhibit A)(part), 1988). Deleted:in the City
88-13§1(ExhibitA)(part), 1988)
5.04.090 Multiple Businesses At Same_ --(Deleted:Joint Tax
5.04.060 Agents Responsible For Location. Deleted:8
Obtaining A Business.License.
_ .. _ -----.. -----.__. --.----- ----.._._- —
A person engaged in two or more businesses Inserted:at Same Location
The agents---,representatives or other at the same location shall not be required to pay Deleted:
responsible parties doing business in the City shall separate,2usmess license fees for conducting each Deleted:Tsa Reeeipt
be personally responsible for the compliance of such business;but, when eligible, shall be issued Deleted: or other
their principals and of the businesses they one business license which shall specify on its Deleted:taxes
represent with the provisions of this chapter. face all such businesses (Ord 07-X. Ord 88-13
(Ord.88-13§1(Exhibit A)(part), 1988). §1(Exhibit A)(part), 1988). Deleted:receipt
5.04.070 Separate icense For Branch 5.04100 No Business License.Required, - Deleted:T.
Establishments And Multiple Deter:Tax
Locations. Notwithstanding the requirements of this
Deleted: For Mere Delivery
chapter, the following shall not be required to
If an person en a>?es in business in more annly for and obtain a business license: Deleted:a
M
than one location in the City, a business license Inserted'and Multiple Locations
fee shall be paid in the manner prescribed in this 1. No business license shall be required Deleted:
chapter for each branch establishment or location for any_person for any mere delivery in the Cityf Deleted:A tax
of the business engaged in,as if each such branch any property purchased or acquired in good faith Fomtatted:Burets and Numbering
establishment or location were a separate from such person at the regular place of business
business; provided, that warehouses and outside the City.
distributing plants used in connection with and
incidental to a business Jicensgd _under the 2. Minors engaged in babysitting,delivery- Deleted:taxed
provisions of this chapter shall not be deemed to of newspapers, mowing lawns, washing mars, and Formatted:Bullets and Numbering
be separate places of business or branch similar activities.
establishments. Separately franchised operations
shall be deemed separate businesses even if 3. City Sponsored events. --- Formatted:Bullets and Numbering
operated under the same name._(Ord. 07-X. Ord.
88-13§1(Exhibit A)(part),1988). 4. Casual or isolated sales(i.e.garage or
moving sales) made by persons who are not
5.04.080 Rental Real Property. engaged in the business of selling the We of
property involved, provided that no more than
Each rental real property shall be deemed a four such sales are made annually and last no
5-04-3 Code Update: 03102
Deleted:o
Inserted:013§1(Exhibit
Deleted-I
Deleted:No tax shall be req ., 22
Attachment A Deleted:
7'. Deleted:Tax
(Version 1) Deleted:b
TIGARD MUNICIPAL CODE Inserted:but Exempt
longer than three days at a time. (Ord.07-X,Ord. previously issued which has been lost, stolen, 1V Deleted`r
88:j 3&1(Exhibit A)(part1988 . deface or destroyed,without anwillful conduct Inserted:from Business License Fee.
on the part of the JiMnsee upon the filing b the Deleted: Receipts For Noup 24
04.110 Business licensee of a statement attestin to such a fact and
..
rS• nessJAcense Required Bru — -- / Deleted: .1....- . 25
11
Exempt From Business License paying the City a fee asprovided in the City's fee Deleted:The City shall issue
Fee.,,__ schedule. Ord. 07 Ord. 88-13 §1(Exhibit ze
---- --- 1.
A)(part) 1988). Deleted:
F A non-profit business is required to obtain a _ - Inserted: Anon-profitbusine -• 2711
business license, but shall be exempt from the 5.04.130 Procedure For Obtaining A Deleted:nd Displaying A Receipt
business license fee. The City shall issue a J3usiness License. _ Deleted: ,,,tax or othercharg 28
business license,without"spurring thepayment of
------- - — Deleted: ...e
any-business license fee therefo><to any persons �1 business licenses shall be % z9
or organization for the conduct or operation of a issued upon written application and receipt of the - Inserted:e
nonprofit enterprise, either regular or temporary, gpplicable fee by the City. Deleted: .r.
when the City finds that the applicant operates Formatted:Bullets and Nu-F.—.[30-1
without private profit, for a public, charitable, 2. The business license application shall be Deleted:
educational, literary, fraternal or religiou% __ Mpletely filled out before a business license is
_-.__.. - --- Deleted: purpose
,purpose. A person or organization operating issued.
under nonprofit exemption shall operate the Deli: ¶ 31
-------- -
nonprofit enterprise in compliance with the An applicant seeking an exemption i Deleted:A nonprofit annbnan ,,, 32
provisions of this chapter and all other applicable under section 5.04,110 shall submit an application \\ Deleted: I F.—[3-311
rules and regulations. (Ord. 07-2L-Ord. 88-13 therefor,to the City upon the prescribed forms Deleted-I
§1(Exhibit A)(part), 1988),5.04.120and shall furnish such additional information and "' 34
-- --- - Inserted:
_issuance Of Business icense. make such affidavits as the City shall require.
(Ord. 07-X, Ord. 88-13 til(Exhibit A)(part Deleted:3._A
1. The City shall collect all business 19881 ` Deleted: ...q 35
license fees and shall issue 12usiness licenses Deleted;q
under the provisions of this chapter. The City 5.04.140 Display. Deleted:tax receipts shall bei ,,, 36
shall promulgate and enforce rules and regulations
necessary for the operation and enforcement of Upon payment of the business ]cense fee a Deleted:¶
this chapter. Such rules shall be available to the persons hal benissued a business license by the `, Deleted:2
public upon request. City,which shall be lMpt posted in a conspicuous Deleted:e...d 13711
place on the business premises at all times. If '; Deleted:Tax
2. Businesses which constitute a home there is no physical structure on which to display Deleted:taxes...receipts -
11
occupation as defined in Chapter 18.385.020 of the business license,the business license shall be 36
the Tigard community development code shall in the possession of the representative of the Deleted:
have a valid home occupation permit prior to the business present within the City at all times during Inserted*
issuance of a business ]cense. All other business which business is being transacted. Ord. 07-X, Deleted:The business tax app 39
Licenses shall be issued upon wntten a lication Ord.88-13 §1 xhi " , 1988. Deleted tax
and receipt of the applicable fee b the Ci
Deleted:d
5.04.150 Reissue Of Business License Inserted:dept posted in a c
3. A duplicate ,2usiness license shall be •• 40
---_ - -- - -- ---_ ......_- --
issued by the City to replace any usiness license A business license may be reissued if Deleted:rax receipt...taxrece ,,, 41
Deleted: a person shell be' .. 42
Deleted:
5-04-4 Code Update: 03102 Deleted:Tax Receipt
Deleted:tax 43
Deleted:I
Attachment A
(Version 1)
TIGARD MUNICIPAL CODE
incorrect information is recorded on the license as The usmess license ygar shall be from Deleted:A
provided belowt January Is`to December 31�`.� Delete:
t .
Deleted:hs
1. If the reissue is the result of incorrect . A business license will be valid from the
_.—_. _....— __-.-_._-3 s�_-_.-- Inserted:hsall be from January 1'to
infoirnation due to an error by the City or a City date of issue through December 31 of that year December 31'.
employee,there will be no fee. Deleted:.
4 he business license fee shall Jae paid
_.
2. If the reissue is the result of incorrect annually in advance of the business license year. Inserted:.
information due to an error by the applicant or an For businesses starting after January I' of any ! ', Deleted: tax receipt may be reissued if
agent of the applicant, a reissue fee in the same year,the business license fee shall be paid within incorrect information is recorded on the
certificate.
amount as the initial issue fee will be required. one month of commencing business. Businesses
shall be liable for the license fee from the date Deleted:tax receipt will be valid from
the date of payment through December
3. If a business licensee relocates during they commence doing business within the City 3 1 st of that yew.
the calendar year, City files will be updated but a and not from the date that the license fee is paid or Deleted:z
new business license will not be issued until the business license application is submitted, Deleted:
next renewal business license is issued. Ord.07
-— ' Deleted:The initial payment of an
Ord 88-13 1 xhibit A art, 1988 5. The initial business license fee for an,, �,,,�business tax can be made at any
) -- -- _.— -- --- -- ---
annual business license can be made at any time. time. Thereafter the annual tax shall be
5.04.155 Change In Business Ownership. There after the annual business license fee shall be due in full January 1st. The annual fee
1 If a
due in fury person en a will be prorated for those businesses who
ll every Janua
P geS ges begin operation after January 1`.1
If a person transfers or assigns a business for in business at any time on or after July In of a i Deleted:
which a license has been paid, the license is business license year, the fee for such business
transferable to the new owner after the receipt of a license shall be equal to one-half the business Deleted:3
change of ownership fee. The change of license fee set forth in subsection 1 above. Deleted:.-
ownership fee shall be established by resolution as Irrespective of when during the period from Deleted:q
provided for under section 5.04.160. The new January I"to December 31"of such license year Deleted:
owner shall inform the City of the change in such person engaged in business, and each Deleted:There wits be no business tax
ownership by paying the change in ownership fee applicant must pay the full or partial fee for the refnnasfor businesses who cease
and filing a new license application, but shall not current license year or any portion thereof during operation or who move out of Tigard
have to pay an additional business license fee for which the applicant has engaged in business. during the tax year,
that business license year. The new owner will Deleted:tax receipt holder relocates
retain the old license number for the remainder of 6. There will be no business license fee during the calendar year,City files will
be updated but a new receipt will not be
the business license year. A change in the name refunds for businesses than cease operation oi; issued until the next renewal rec
of the business or change in the location of the move out of the City,during the business license `., Deleted:
business shall require a new business licenseey ar. (Ord. 07-X, Ord. 02-05, Ord. 88-13
Deleted:_
application and an additional business license fee. §I(Exhibit A)(part), 1988).
Inserted: X,
05.04.165 Renewal. Deleted:who
5.04.160 Fee Schedule. Inserted:who cease operation ,,, 45
Application for renewal of all business Deleted who
1. All fees shall be set by resolution of the licenses shall be made on or before December 31�` --
City Council. of the year following the year of issuance, and Deleted.Tigard each succeeding year, if the business is to he
Inserted:Tigard during the b 46
Formatted:Bullets and Numbering
5-04-5 Code Update: 03102
Attachment A
(Version 1)
TIGARD MUNICIPAL CODE
continued. Application for renewal shall be made
on forms prescribed by the City manager or 5.04.190 Penalties.
designee. A business which has an existing
business license, and which has applied for 1. Violation of this chapter shall constitute
renewal of such license on or before December a Class 2 civil infraction which shall be processed
3151 of the license year, may remain in business according to the procedures established in Chapter
under its exiting license until such time as the 1.16 of this code,Civil Infractions.
renewal license is either approved or denied.
(Ord.07-X). 2. Each violation of a separate provision of
this chapter shall constitute a separate infraction, Dete2ed:q
5.04.170 Commercial Crime Unit. and each day that a violation of this chapter is----- Formatted:Bullets and Numbering
committed or permitted to continue shall
The City shall establish within the Police constitute a separate infraction.
Department a Commercial Crime Unit. Toe 3. A finding that a person has committed a Deleted:
additional revenue generated above the current civil infraction in violation of this chapter shall\ Inserted: The additional revenue
annual projected revenue of $206,000 perms not act to relieve the person from payment of any generated above the current annual
shall be dedicated to the creation and the annual unpaid business license,h1cluding delinquent projected revenue of$206,000 peryear,
shall be dedicated to the creation and the
operating budget for a Commercial Crime Unit. charges, for which the person is liable. The annual operating budget for a
(Ord.07-X). penalties imposed by this section are in addition to Commercial crime unit.
and not in lieu of any remedies available to the Deleted:I
5.04.173 _Temporary Business. City. Deleted:tax
1. A temporary business as defined in 4. Payment of the business Jicense fee after Deleted:tax
Section 5.04.030, must comply with all the complaint and summons is served is not a Deleted:.10
regulations in this chapter. defense.
2. The business icense ee for a temporary 5. Any applicant or licensee who fails to .------(Deleted:tax
business shall be set by resolution of the City make an application for an initial business license, Fpe,,ted:
Council. A business license for a temporary or for renewal of an existing business license _ Deleted:tax receipt
business shall be valid until the initial temporary along with the appropriate fee for the business
use permit expires. Any extension or renewal of a license year, prior to the delinquency date as
temporary use permit shall require an additional provided below shall be subject to a penalty
business Jicense fee payment. (Ord. 07-X, Ord. the renewal of an existing business license, the ... _- Deleted:tax
02-05,Ord.88-13§1(ExhibitA)(Part), 1988). business license fee shall be deemed delinquent if
not paid by January I'of the applicable business
5.04.180 Administration And license year. If a person begins s eng ing in
Enforcement. business after the start of the business license
year,the license fee shall be deemed delinquent if
The City is authorized to conduct inspections the fee is not paid within thirty days after
to insure the administration and enforcement of commencement of the business activity.
this chapter. The Code Enforcement Officer(s) Whenever the license fee is not paid on or before
shall be responsible for the enforcement of this the delinquent date a penalty of ten percent(10%)
chapter._(Ord.88-13 §1(Exhibit A)(part),1988). of the license fee due and payable shall be added
5-04-6 Code Update: 03102
Attachment A
(Version 1)
TIGARD MUNICIPAL CODE
for each calendar month ox fraction thereof that Deleted:f
the fee remains unpaid. The total amount of the
delinquency_penalty for any business license year
shall not exceed one hundred percent (100%) of
the business license fee due and payable for such
year.
6 If a provision of this chapter is violated
by a firm or corporation,the officer or officers,or
person or persons responsible for the violation
shall be subject to the penalties imposed by this
chapter._ (Ord 07-2L—Ord. 88-13 §1(Exhibit
A)(part), 1988).
f 5.04.200 Rate Review And Adjustment Deleted:t
Adjustments in the administration and Deleted:nt
enforcement portion of this chapter may be made q
by the City Council following a cost analysis to t
occur annually during the budget cycle and in
conformance with Chapter 3.32 of this code. t
(Ord.88-13 §1(ExhibitA)(part),1988), t
t
t
AC,\DMICIi—\rpcd�TMc05-04PLV.-iooly50 Zr6W-&. t
t
, t
t
t
t
t
t
t
t
t
t
Deleted:t
t
t
t
t
Deleted:t
Deleted:z
Deleted:0
5-04-7 Code Update: 03/02
Attachment A
(Version 1)
TIGARD MUNICIPAL CODE
Chapter 5.04 BUSINESS LICENSES.
5.04.020 Purpose.
Sections:
The purpose of this licensing procedure is to
5.04.010 Short Title. assure compliance with the provisions of this
5.04.020 Purpose. chapter and defray the reasonable costs of
5.04.030 Definitions. administration of this chapter by any City
5.04.040 Prohibited Business Operation. Department involved in administration and
5.04.050 One Act Constitutes Doing enforcement activities under this chapter. The
Business. fees generated under authority of this chapter shall
5.04.060 Agents Responsible For be in addition to, and not in lieu of, any other
Obtaining A Business License. license permit fee, charge, tax or fine required
5.04.070 Separate License For Branch under any ordinance of the City.
Establishments And Multiple
Locations. It is not intended by this chapter to repeal,
5.04.080 Rental Real Property. abrogate or annul or in any way impair or
5.04.090 Multiple Businesses At Same interfere with the existing provisions of other laws
Locations. or ordinances, except those specifically repealed
5.04.100 No Business License Required. by the ordinance codified in this chapter. Where
5.04.110 Business License Required But this chapter imposes a greater restriction on
Exempt From Business License persons, premises or personal property than is
Fee. imposed or required by such existing provisions
5.04.120 Issuance Of Business License. of law, ordinance, contract or deed,the provisions
5.04.130 Procedure For Obtaining A of this chapter shall control.
Business License.
5.04.140 Display. The provisions of this chapter shall be
5.04.150 Reissue Of Business License, deemed an exercise of the power of the City to
5.04.155 Change In Business Ownership. license for revenue. The provisions of this
5.04.160 Fee Schedule. chapter prescribing license fees shall be strictly
5.04.165 Renewal. construed in favor of the applicability of the
5.04.170 Commercial Crime Unit. license fee. (Ord. 07-X, Ord. 88-13 §1(Exhibit
5.04.173 Temporary Business. A)(part), 1988).
5.04.180 Administration And
Enforcement. 5.04.030 Definitions.
5.04.190 Penalties.
5.04.200 Rate Review And Adjustment. For the purposes of this chapter, the
following terms, phrases, words and their
5.04.10 Short Title. derivations shall have the meaning given herein.
When not inconsistent with the context, words in
The provisions of this chapter shall be known the present tense include the future, words in the
and may be cited as the "Business License plural number include the singular number, and
Ordinance of the City of Tigard." (Ord. 07-X, words in the singular number include the plural
Ord. 88-13 §1(Exhibit A)(part), 1988). number. The word "shall" is always mandatory
5-04-1 Code Update: 03102
Attachment A
(Version 1)
TIGARD MUNICIPAL CODE
and not merely directory. agents, employees, factors of any kind or personal
representatives thereof, in any capacity, either on
1. "Business" means all kinds of that person's own behalf, or for any other person,
vocations, occupations, professions, enterprises, under either personal appointment or pursuant to
establishments, and all kinds of activities and law.
matters, together with all devices, machines,
vehicles and appurtenances used therein, any of 7. "Permanent business" means
which are conducted for private profit, or benefit, professions,trades, occupations, shops and all and
either directly or indirectly, on any premises in the every kind of calling carried on for profit,
City, including home occupations. personal gain, trade or barter and livelihood at a
fixed or permanently established place of business
2. A person "engages in business" within maintained within the City.
the meaning of this chapter when soliciting orders
for future delivery, selling or offering for sale, 8. "Premises" means and includes all
trade or barter any goods, merchandise or service, lands, structures, places and also the equipment
performing any service for profit, delivering any and appurtenances connected or used therewith in
goods or merchandise within the City, personally any business, and also any personal property
advertising by individual contract with residents which is affixed to or is otherwise used in
of the City any goods, merchandise or service to connection with any such business conducted on
be sold or performed within or without the City. such premises.
Such activity shall also include engaging in an
enterprise, establishment, store, shop, activity, 9. "Temporary business" means any
profession or undertaking of any nature business that meets the criteria outlined in Chapter
conducted, either directly or indirectly, for private 18.385.050 of the Community Development Code
profit or benefit. and has a valid temporary use permit. (Ord. 07-X,
Ord. 88-13 §1(Exhibit A)(part), 1988).
3. "The City" means the City of Tigard,
Oregon. 5.04.040 Prohibited Business Operation.
4. "City Council" means the City Council It shall be unlawful for any persons, either
of the City of Tigard,Oregon. directly or indirectly, to engage in any business
without having first obtained a business license
5. "Full-time equivalent employee" means and where applicable, a Home Occupation Permit
the total number of hours worked by all and paying the business license fee as prescribed
employees working within the City of Tigard by this chapter. (Ord. 07-X, Ord. 88-13
divided by two thousand eighty hours, which §l(ExhibitA)(part), 1988).
equals the number of full-time equivalent
employees working within the City of Tigard. 5.04.050 One Act Constitutes Doing
Business.
6. "Person" means and includes but is not
limited to individual natural persons, partnerships, For the purpose of this chapter, any persons
joint ventures, societies, associations, clubs, shall be deemed to be engaging in business or
trustees, trusts or corporations; or any officers, engaging in nonprofit enterprise, and thus subject
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to the requirements of Section 5.04.040, when 5.04.080 Rental Real Property.
undertaking one of the following acts:
Each rental real property shall be deemed a
1. Selling any goods or service; branch establishment or separate place of business
for the purposes of this chapter when there is a
2. Soliciting business or offering goods or representative of the owner or the owner's agents
services for sale,hire,trade or barter; on the premises who is authorized to transact
business for each owner or owner's agent, or there
3. Acquiring or using any vehicle or any is a regular employee of the owner or of the
premises for business purposes in the City. (Ord. owner's agent working on the premises. (Ord. 88-
88-13 §1(ExhibitA)(part), 1988). 13 §1(Exhibit A)(part), 1988).
5.04.060 Agents Responsible For 5.04.090 Multiple Businesses At Same
Obtaining A Business License. Location.
The agents, representatives or other A person engaged in two or more businesses
responsible parties doing business in the City shall at the same location shall not be required to pay
be personally responsible for the compliance of separate business license fees for conducting each
their principals and of the businesses they such business; but, when eligible, shall be issued
represent with the provisions of this chapter. one business license which shall specify on its
(Ord. 07-X, Ord. 88-13 §1(Exhibit A)(part), face all such businesses. (Ord. 07-X, Ord. 88-13
1988). §1(Exhibit A)(part), 1988).
5.04.070 Separate License For Branch 5.04.100 No Business License Required.
Establishments And Multiple
Locations. Notwithstanding the requirements of this
chapter, the following shall not be required to
If any person engages in business in more apply for and obtain a business license:
than one location in the City, a business license
fee shall be paid in the manner prescribed in this 1. No business license shall be required
chapter for each branch establishment or location for any person for any mere delivery in the City of
of the business engaged in, as if each such branch any property purchased or acquired in good faith
establishment or location were a separate from such person at the regular place of business
business; provided, that warehouses and outside the City.
distributing plants used in connection with and
incidental to a business licensed under the 2. Minors engaged in babysitting, delivery
provisions of this chapter shall not be deemed to of newspapers, mowing lawns, washing cars, and
be separate places of business or branch similar activities.
establishments. Separately franchised operations
shall be deemed separate businesses even if 3. City Sponsored events.
operated under the same name. (Ord. 07-X, Ord.
88-13 §1(ExhibitA)(part), 1988). 4. Casual or isolated sales (i.e. garage or
moving sales) made by persons who are not
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engaged in the business of selling the type of and receipt of the applicable fee by the City.
property involved, provided that no more than
four such sales are made annually and last no 3. A duplicate business license shall be
longer than three days at a time. (Ord. 07-X, Ord. issued by the City to replace any business license
88-13 §1 (Exhibit A)(part), 1988). previously issued which has been lost, stolen,
defaced, or destroyed, without any willful conduct
5.04.110 Business License Required But on the part of the licensee upon the filing by the
Exempt From Business License licensee of a statement attesting to such a fact and
Fee. paying the City the fee as provided in the City's
fee schedule. (Ord. 07-X, Ord. 88-13 §1(Exhibit
A non-profit business is required to obtain a A)(part), 1988).
business license, but shall be exempt from the
business license fee. The City shall issue a 5.04.130 Procedure For Obtaining A
business license,without requiring the payment of Business License.
any business license fee therefor to any persons or
organization for the conduct or operation of a 1. All business licenses shall be issued
nonprofit enterprise, either regular or temporary, upon written application and receipt of the
when the City finds that the applicant operates applicable fee by the City.
without private profit, for a public, charitable,
educational, literary, fraternal or religious 2. The business license application shall be
purpose. A person or organization operating completely filled out before a business license is
under nonprofit exemption shall operate the issued.
nonprofit enterprise in compliance with the
provisions of this chapter and all other applicable 3. An applicant seeking an exemption
rules and regulations. (Ord. 07-X, Ord. 88-13 under section 5.04.110 shall submit an application
§1(Exhibit A)(part), 1988). therefor to the City upon the prescribed forms,
and shall furnish such additional information and
5.04.120 Issuance Of Business License. make such affidavits as the City shall require.
(Ord. 07_X, Ord. 88-13 §1(Exhibit A)(part),
1. The City shall collect all business 1988).
license fees and shall issue business licenses
under the provisions of this chapter. The City 5.04.140 Display.
shall promulgate and enforce rules and regulations
necessary for the operation and enforcement of Upon payment of the business license fee a
this chapter. Such rules shall be available to the person shall be issued a business license by the
public upon request. City, which shall be kept posted in a conspicuous
place on the business premises at all times. If
2. Businesses which constitute a home there is no physical structure on which to display
occupation as defined in Chapter 18.385.020 of the business license, the business license shall be
the Tigard community development code shall in the possession of the representative of the
have a valid home occupation permit prior to the business present within the City at all times during
issuance of a business license. All other business which business is being transacted. (Ord. 07-X,
licenses shall be issued upon written application Ord. 88-13 §1(ExhibitA)(part), 1988).
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5.04.160 Fee Schedule.
5.04.150 Reissue Of Business License.
1. All fees shall be set by resolution of the
A business license may be reissued if City Council.
incorrect information is recorded on the license as
provided below: 2. The business license year shall be from
January 1st to December 31st
1. If the reissue is the result of incorrect
information due to an error by the City or a City 3. A business license will be valid from the
employee,there will be no fee. date of issue through December 31st of that year. .
2. If the reissue is the result of incorrect 4. The business license fee shall be paid
information due to an error by the applicant or an annually in advance of the business license year.
agent of the applicant, a reissue fee in the same For businesses starting after January 1st of any
amount as the initial issue fee will be required. year, the business license fee shall be paid within
one month of commencing business. Businesses
3. If a business licensee relocates during shall be liable for the license fee from the date
the calendar year, City files will be updated but a they commence doing business within the City
new business license will not be issued until the and not from the date that the license fee is paid or
next renewal business license is issued. (Ord. 07- business license application is submitted.
X,Ord. 88-13 §1(ExhibitA)(part), 1988).
5. The initial business license fee for an
5.04.155 Change In Business Ownership. annual business license can be made at any time.
There after the annual business license fee shall be
If a person transfers or assigns a business for due in full every January 1st. If a person engages
which a license has been paid, the license is in business at any time on or after July 1st of a
transferable to the new owner after the receipt of a business license year, the fee for such business
change of ownership fee. The change of license shall be equal to one-half the business
ownership fee shall be established by resolution as license fee set forth in subsection 1 above.
provided for under section 5.04.160. The new Irrespective of when during the period from
owner shall inform the City of the change in January 1st to December 31st of such license year
ownership by paying the change in ownership fee such person engaged in business, and each
and filing a new license application, but shall not applicant must pay the full or partial fee for the
have to pay an additional business license fee for current license year or any portion thereof during
that business license year. The new owner will which the applicant has engaged in business.
retain the old license number for the remainder of
the business license year. A change in the name 6. There will be no business license fee
of the business or change in the location of the refunds for businesses that cease operation or
business shall require a new business license move out of the City during the business license
application and an additional business license fee. year. (Ord. 07-X, Ord. 02-05, Ord. 88-13
§1(Exhibit A)(part), 1988).
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05.04.165 Renewal, to insure the administration and enforcement of
this chapter. The Code Enforcement Officer(s)
Application for renewal of all business shall be responsible for the enforcement of this
licenses shall be made on or before December 315` chapter. (Ord. 88-13 §I(Exhibit A)(part), 1988).
of the year following the year of issuance, and
each succeeding year, if the business is to be 5.04.190 Penalties.
continued. Application for renewal shall be made
on forms prescribed by the City manager or 1. Violation of this chapter shall constitute
designee. A business which has an existing a Class 2 civil infraction which shall be processed
business license, and which has applied for according to the procedures established in Chapter
renewal of such license on or before December 1.16 of this code,Civil Infractions.
315` of the license year, may remain in business
under its exiting license until such time as the 2. Each violation of a separate provision of
renewal license is either approved or denied. this chapter shall constitute a separate infraction,
(Ord. 07-X). and each day that a violation of this chapter is
committed or permitted to continue shall
5.04.170 Commercial Crime Unit. constitute a separate infraction.
The City shall establish within the Police 3. A finding that a person has committed a
Department a Commercial Crime Unit. The civil infraction in violation of this chapter shall
additional revenue generated above the current not act to relieve the person from payment of any
annual projected revenue of $206,000 per year, unpaid business license, including delinquent
shall be dedicated to the creation and the annual charges, for which the person is liable. The
operating budget for a Commercial Crime Unit. penalties imposed by this section are in addition to
(Ord. 07-X). and not in lieu of any remedies available to the
5.04.173 Temporary Business. City.
1. A temporary business as defined in 4. Payment of the business license fee after
Section 5.04.030, must comply with all the complaint and summons is served is not a
regulations in this chapter. defense.
2. The business license fee for a temporary 5. Any applicant or licensee who fails to
business shall be set by resolution of the City make an application for an initial business license,
Council. A business license for a temporary or for renewal of an existing business license
business shall be valid until the initial temporary along with the appropriate fee for the business
use permit expires. Any extension or renewal of a license year, prior to the delinquency date as
temporary use permit shall require an additional provided below shall be subject to a penalty. For
business license fee payment. (Ord. 07-X, Ord. the renewal of an existing business license, the
02-05,Ord. 88-13 §I(Exhibit A)(Part), 1988). business license fee shall be deemed delinquent if
not paid by January 0 of the applicable business
5.04.180 Administration And Enforcement. license year. If a person begins engaging in
business after the start of the business license
The City is authorized to conduct inspections year, the license fee shall be deemed delinquent if
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the fee is not paid within thirty days after
commencement of the business activity.
Whenever the license fee is not paid on or before
the delinquent date a penalty of ten percent(10%)
of the license fee due and payable shall be added
for each calendar month or fraction thereof that
the fee remains unpaid. The total amount of the
delinquency penalty for any business license year
shall not exceed one hundred percent (100%) of
the business license fee due and payable for such
year.
6. If a provision of this chapter is violated
by a firm or corporation,the officer or officers, or
person or persons responsible for the violation
shall be subject to the penalties imposed by this
chapter. (Ord. 07-X, Ord. 88-13 §l(Exhibit
A)(part), 1988).
5.04.200 Rate Review And Adjustment.
Adjustments in the administration and
enforcement portion of this chapter may be made
by the City Council following a cost analysis to
occur annually during the budget cycle and in
conformance with Chapter 3.32 of this code.
(Ord. 88-13 §1(Exhibit A)(part), 1988).
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