Ordinance No. 82-73 TIGARD, OREGON
CITY OF TI , �
ORDINANCE NO. 82- '73
AN ORDINANCE IMPOSING A BUSINESS TAX ON THOSE PERSONS DOING BUSINESS IN THE
CITY OF TIGARD; REPEALING PREVIOUS BUSINESS LICENSE ORDINANCES; AND DECLARING
AN EMERGENCY.
THE CITY OF TIGARD ORDAINS AS FOLLOWS:
SECTION 1. TITLE
The provision:, of this chapter shall be known and may be cited as the
"Business Tax Ordinance of the City of Tigard". The provisions of this
ordinance shall be added to and made a part of the Tigard Municipal Code
Chapter 5.04.
SECTION 2. PURPOSE
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The purpose of this chapter is to provide revenue for general municipal
purposes and to recoup the necessary expenses required to undertake the
activities of the City in the administration and enforcement of this chapter.
These fees shall be in addition to, and not in lieu of, any license permit
fee, charge or tax required under any ordinance of the City.
It is not intended by this ordinance to repeal, abrogate or annul or in any
way impair or interfere with the existing provisions of other laws or
ordinances, except those specifically repealed by this ordinance. Where this
ordinance imposes a greater restriction on persons, premises or personal
property than is imposed or required by such existing provisions of law,
ordinance, contract or deed, the provisions of this ordinance shall control.
This ordinance shall not be construed to constitute a regulation of any
business activity or as a permit of the City to persons engaged therein to
undertake unlawful, illegal or prohibited acts. Nothing in this chapter shall
be construed to apply to any person transacting or carrying on any business
within the City of Tigard which is exempt from taxation by the City by virtue
of the Constitution of the United States or the Constitution of the State of
Oregon or applicable statutes of the United States or the State of Oregon.
SECTION 3. DEFINITIONS
For the purposes of this chapter, the following terms, phrases, words and
their derivations shall have the meaning given herein. When not inconsistent
with the context, words in the present tense include the future, words in the
number, and words in the singular number
plural number include the singular
include the plural number. The word "shall" is always mandatory and not
merely directory.
(a) "Business" means all kinds of vocations, occupations, professions,
enterprises, establishments, and all kinds of activities and matters, together
with all devices, machines, vehicles and appurtenances used therein, any of
which are conducted for private profit, or benefit, either directly or
indirectly, on any premises in the City.
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(b) A person "engages in business" within the meaning of this chapter
when soliciting orders for future delivery, the selling or offering for sale
any goods, merchandise or service, performing any service for profit,
delivering any goods or merchandise within the City, personally advertising by
individual contract with residents of the City any goods, merchandise or
service to be sold or performed within or without the City. Such activity
shall also include engaging in an enterprise, establishment, store, shop,
activity, profession or undertaking of any nature conducted, either directly
or indirectly, for private profit or benefit.
(c) "The City" means the City of Tigard, Oregon.
(d) "City Council" means the City Council of the City of Tigard, Oregon.
(e) "City Recorder" means the City decorder of the City of Tigard,
Oregon, or designee.
(f) "Itinerant business" means all persons, firms or corporations,
including merchants, solicitors, peddlers, hawkers and agents, engaging in the
business in the City to sell or solicit for sale products or services, when
such persons, firms or corporations do not maintain a permanent place of
business within the City or who are not engaging in "temporary business" as
defined below.
(g) "Person" means and includes individual natural persons, partnerships,
joint ventures, societies, associations, clubs, trustees, trusts or
corporations; or any officers, agents, employees, factors of any kind of
personal representatives thereof, in any capacity, either on that person's own
behalf, or for any other person, under either personal appointment or pursuant
to law.
(h) "Permanent business" means professions, trades, occupations, shops
and all and every kind of calling carried on for profit and livelihood at a
fixed or permanently established place of business maintained within the City.
(i) "Premises"means and includes all lands, structures, places and also
the equipment and appurtenances connected or used therewith in any business,
and also any personal property which is affixed to or is otherwise used in
connection with any such business conducted on such premises.
(j) "Temporary business" means all professions, trades, occupations,
shops, or stands, itinerant merchants, solicitors, or auctioneers engaging in
business within the City for a period of ten continuous days or less under
contract or agreement with a person, firm or corporation operating a permanent
business within the City, when the owner or operator thereof maintains a
permanent and principal place of business outside the City.
SECTION 4. APPLICATION OF REGULATIONS
(a) Prohibited business operation. It shall be unlawful for any persons,
either directly or indirectly, to engage in any business without having first
paid the business tax as provided by this chapter.
(b) One act constitutes doing business. For the purpose of this chapter,
any persons shall be deemed to be engaging in business or engaging in
nonprofit enterprise, and thus subject to the requirements of subsection (a)
of this section, when undertaking one of the following acts: #
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fir;
(1) Selling any goods or service;
f (2) Soliciting business or offering goods or services for sale or ;
hire;
(3) Acquiring or using any vehicle or any premises in the City
for business purposes.
(c) Agents responsible for obtaining a business tax receipt. The agents
or other representatives doing business in the City shall be personally
responsible for the compliance of their principals and of the businesses they p
represent with the provisions of this chapter.
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(d) Separate tax for branch establishments. A tax shall be paid in the
manner prescribed herein for each branch establishment or location of the
business engaged in, as if each such branch establishment or location were a '
separate business; provided that warehouses and distributing plants used in
connection with and incidental to a business taxed under the provisions of
this chapter shall not be deemed to be separate places of business or branch t
establishments. Separately franchised operations shall be deemed separate
businesses even if operated under the same name.
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(e) Rental real property. Each rental real property shall be deemed a
branch establishment or separate place of business for the purposes of this
ordinance when there is a representative of the owner or the owner's agents on
the premises who is authorized to transact business for each owner or owner's
agent, or there is a regular employee of the owner or of the owner's agent
working on the premises.
(f) Joint tax. A person engaged in two or more businesses at the same
location shall not be required to pay separate taxes for conducting each such
business; but, when eligible, shall be issued one receipt which shall specify
on its face all such businesses. E
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(g) No tax required for mere delivery. No tax shall be required for any !
person for any mere delivery in the City of any property purchased or acquired '
in good faith from such person at the regular place of business outside the
City. }`
(h) Special certificates for nonprofit enterprises. The City Recorder '
shall issue exemption certificates, without the payment of any tax or other
charges therefor, to any persons or organization for the conduct or operation
of a nonprofit enterprise, either regularly or temporarily, when the City
Recorder finds that the applicant operates without private profit, for a
public, charitable, educational, literary, fraternal or religious purpose. }}
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(1) Application for an exemption certificate. An applicant for a
special certificate shall submit an application therefor to the
City Recorder, upon forms prescribed by that officer, and shall
furnish such additional information and make such affidavits as
the City Recorder shall require.
(2) Exempted nonprofit enterprises must conform. A person or
organization operating under an exemption certificate shall
operate the nonprofit enterprise in compliance with the provisions
of this chapter and all other applicable rules and regulations.
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SECTION 5. CITY RECORDER
(a) Issuing of tax receipts. The City Recorder shall collect all taxes
rtand shall issue receipts in the name of the City to all persons qualified
under the provisions of this chapter, and shall:
(1) Make rules. Promulgate and enforce all reasonable rules and
regulations necessary to the operation and enforcement of this
chapter. Such rules shall be on file with the City Recorder and
shall be a public record.
(2) Adopt forms. Adopt all forms and prescribe the information
to be given therein.
(3) Require affidavits. Require applicants to submit all
affidavits and oaths necessary to the administration of this
chapter.
(4) Investigate. Investigate and determine the eligibility of
any applicant or a business tax as prescribed by this chapter.
(5) Examine records. Examine the books and records of any
applicant when reasonably necessary to the administration or
enforcement of this chapter.
(6) Give notice. Notify any applicant of the acceptance or
rejection of the application and, upon refusal of any application,
the reasons therefore and deliver them to the applicant.
(b) Procedure for obtaining and displaying a receipt.
(1) All business tax receipts shall be issued upon written
application and receipt of the applicable tax by the City Recorder.
(2) The application shall contain the following information:
(a) A complete description of the business activity to be
carried out within the City;
(b) The name and address of the applicant, including a
statement of all persons having an interest in the business;
(c) The location of the business;
(d) Date of the application;
(e) Date of birth of the applicant, if a natural person;
(f) Social Security number of the applicant, if the
applicant is a natural :Person;
(g) Amount of money tendered with the application; and
(h) The expiration date of the tax.
PAGE 4 - ORDINANCE NO. 82- _
(c) Display. Upon payment of the business tax, a person shall be issued
a receipt by the City, which receipt shall be kept posted in a conspicuous
place on the business premises at all times. If there is no physical
structure on which to display the receipt, the receipt shall be in the
possession of the representative of the business present within the City at
all times during which business is being transacted.
(d) Duplicate tax receipt. A duplicate tax receipt shall be issued by
the City Recorder to replace any receipt previously issued, or which has been
lost, stolen, defaced to destroyed, without any willful conduct on the part of
the business tax payer upon the filing by the business taxpayer of an
affidavit attesting to such a fact and paying the City Recorder a fee of
$10.00.
SECTION 6. FEE SCHEDULE
(a) The taxes required in this chapter shall be paid in the amount
specified below prior to the issuance of a receipt.
Administration
Type of Tax & Enforcement Tax Total Business Tax
Permanent Business 15.00 $ 35.00 50.00 Annually
Temporary Business $ 15.00 $ 60.00 $ 75.00
Itinerant $ 15.00 $ 10.00 $ 25.00 Per Day**
* For each 10-day period or less, not to exceed $100.00 in one year.
** Not to exceed $100.00 in one year.
For purposes of this subsection, the word 'year' commences on the first day of
the quarter in which the tax receipt is obtained.
(b) The initial payment of an annual business tax may be made at any
time. Thereafter the annual tax shall be paid before the expiration of the
quarter in which the initial tax was paid.
1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
July 1 - June 30 Oct. I - Sept. 30 Jan. 1 - Dec. 31 April 1-March 31
SECTION 7. DUTIES OF BUSINESS TAXPAYER
Display of tax receipt. Every taxpayer under this chapter shall:
(1) Post and maintain a business tax receipt upon the taxed
premises in a place where it may be seen at all times.
(2) Carry such tax receipt on his or her person when there is no
business premise.
SECTION 8. ENFORCEMENT
(a) Inspection. The City Recorder is authorized to conduct inspections
to insure the administration and enforcement of this chapter. In addition,
all City police officers are charged with the responsibility of administration
and enforcement of this chapter.
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SECTION 9. PENALTIES
(a) Any person engaged in business without compliance with any of the
provisions of this chapter shall, upon conviction thereof, be deemed in
violation of this chapter and shall be subject tc the procedures and penalties
set forth in the Tigard Municipal Code Chapter 7.12 and 7.16 for a violation
offense. In the event that a provision is violated by a firm or corporation,
the officer or officers or person or persons responsible for the violation
shall be subject to the penalty provided therein.
(b) Each violation of a separate provision of this ordinance shall
constitute a separate infraction, and each day that a violation of this
ordinance is committed or permitted to continue shall constitute a separate
infraction.
(c) Interest shall be collected on any unpaid fee of twenty percent per
annum, computed from the time the fee became due to the date of payment.
(d) A person shall be deemed to have been notified under this section
when the City shall have mailed a written notice to the last known address of
such person, or delivered a written notice.
(e) It is not a defense in any prosecution for violation of a provision
of this chapter that the defendant has subsequently complied with the
provisions of this ordinance, nor does a conviction for doing business without
a receipt excuse or exempt a person from the payment of any business tax fees
or delinquent charges and penalties due and unpaid at the time of violation.
F SECTION 10. LATE REVIEW AND ADJUSTMENT
Adjustments in the administration and enforcement portion of this ordinance
shall be based upon the provisions of Ordinance No. 82-72 adjusted by the
Council following a cost analysis to occur annually during the budget cycle.
SECTION 11. SAVING CLAUSE
The provisions of Tigard Municipal Code Chapter 5.04 is hereby repealed;
however, such provisions shall remain in effect to authorize the penalty
provisions thereof regarding violations occurring prior to the effective date
of this ordinance and licenses issued thereunder.
SECTION 12. REPEAL
The existing provisions of the Tigard Municipal Code Chapter 5.04 "Business
Licenses" are hereby repealed in its entirety and are hereby replaced by the
provisions of this ordinance.
SECTION 13. SEVERABILITY
The sections of this chapter are severable. The invalidity of a section shall
not affect the validity of the remaining sections.
SECTION 14. EFFECTIVE DATE AND EMERGENCY
Because of the need to revise the Business Tax Fee provisions of the Tigard
Municipal Code to provide for improved procedural fairness and equity of
costs, an emergency is declared and this ordinance shall be in effect from and
after November 1, 19$2
PAGE 6 - ORDINANCE NO 82-
'PASSED: B vote of the City Council
By s Y present,
after being read two times by number and title only, this / g
day of ,U2 i.&,t c ^, 1982.
Recorder -City of Tigard
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SIGNED: By the Mayor, this / T day ofpUpEy, , , , 1982.
Mayor _ City of Tigard �—
(File 0422 ,)
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