Spokane Municipal Code

Title 08 Taxation and Revenue

Chapter 08.01 Business Registrations

Section 08.01.020 Definitions

Words are to be given their usual meaning except the following terms and their derivations have the meaning given when used in this chapter. When not inconsistent with the context, words used in the present tense include the future, words in the plural include the singular, and words in the singular include the plural. The word “shall” is always mandatory and not merely directory.

1. “Business” includes all activities, occupations, trades, pursuits, professions, and matters located or engaged in within the city with the object of gain, benefit, or advantage to the registrant or to another person or class, directly or indirectly.

2. “Certified B Corporation” means any for-profit company certified by the non-profit B Lab to meet rigorous standards of social and environmental performance, accountability, and transparency.

3. “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.

4. “Gross income” means the total income to the registering entity from engaging in business within the city without any deductions for taxes, bad debt, or other deductions. It is not computed separately for each individual partner, principal, employee, or other constituent part of the registrant.

5. “Itinerant Vendor”, as used in this section is defined in SMC 10.40.010.

6. “Nonprofit Corporation” or “Nonprofit Organization” means a corporation, organization or limited liability corporation:

1. 1. Formed and organized under chapter 24.03 RCW, and

1. 2. In accordance with Internal Revenue Code sections 501(c)(3) or 501(c)(4), and as hereafter amended.

1. 3. Where the term nonprofit organization is used, it is meant to include a nonprofit corporation or nonprofit limited liability corporation.

7. "Personnel" means any person employed by or working for any business located within the city, and/or persons who perform any part of their duties within the city. This includes officer, owner, agent or other staff function.

1. 1. All officers, agents, dealers, LLC members, etc., of a corporation or business trust, and all partners of a partnership are counted as personnel within this definition.

1. 2. A sole proprietor, owner and spouse are not counted as personnel.

1. 3. Each part-time or each temporary person must be counted as one personnel.

1. 4. Volunteers are not counted as personnel in determining the business registration fee.

8. “Registrant” includes any person who:

1. 1. Engages in business,

1. 2. Is required to have a business license and/or registration,

1. 3. Is liable for any license fee, registration fee, or tax, or

1. 4. Performs any act for which a license fee, registration fee, or tax is imposed by this chapter.

1. “Social Purpose Corporation” means a corporation that has elected to be governed as a social purpose corporation under chapter 23B.25 RCW.

Date Passed: Monday, September 24, 2018

Effective Date: Wednesday, November 7, 2018

ORD C35677 Section 1

Section 08.01.020 Definitions

Words are to be given their usual meaning except the following terms and their derivations have the meaning given when used in this chapter. When not inconsistent with the context, words used in the present tense include the future, words in the plural include the singular, and words in the singular include the plural. The word “shall” is always mandatory and not merely directory.

1. “Business” includes all activities, occupations, trades, pursuits, professions, and matters located or engaged in within the city with the object of gain, benefit, or advantage to the registrant or to another person or class, directly or indirectly.

2. “Certified B Corporation” means any for-profit company certified by the non-profit B Lab to meet rigorous standards of social and environmental performance, accountability, and transparency.

3. “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.

4. “Gross income” means the total income to the registering entity from engaging in business within the city without any deductions for taxes, bad debt, or other deductions. It is not computed separately for each individual partner, principal, employee, or other constituent part of the registrant.

5. “Itinerant Vendor”, as used in this section is defined in SMC 10.40.010.

6. “Nonprofit Corporation” or “Nonprofit Organization” means a corporation, organization or limited liability corporation:

1. 1. Formed and organized under chapter 24.03 RCW, and

1. 2. In accordance with Internal Revenue Code sections 501(c)(3) or 501(c)(4), and as hereafter amended.

1. 3. Where the term nonprofit organization is used, it is meant to include a nonprofit corporation or nonprofit limited liability corporation.

7. "Personnel" means any person employed by or working for any business located within the city, and/or persons who perform any part of their duties within the city. This includes officer, owner, agent or other staff function.

1. 1. All officers, agents, dealers, LLC members, etc., of a corporation or business trust, and all partners of a partnership are counted as personnel within this definition.

1. 2. A sole proprietor, owner and spouse are not counted as personnel.

1. 3. Each part-time or each temporary person must be counted as one personnel.

1. 4. Volunteers are not counted as personnel in determining the business registration fee.

8. “Registrant” includes any person who:

1. 1. Engages in business,

1. 2. Is required to have a business license and/or registration,

1. 3. Is liable for any license fee, registration fee, or tax, or

1. 4. Performs any act for which a license fee, registration fee, or tax is imposed by this chapter.

1. “Social Purpose Corporation” means a corporation that has elected to be governed as a social purpose corporation under chapter 23B.25 RCW.

Date Passed: Monday, September 24, 2018

Effective Date: Wednesday, November 7, 2018

ORD C35677 Section 1