Tax and License Code by dxf10620

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									           TITLE 6
Tax and License Code
                                                                  Tacoma Municipal Code




                                        TITLE 6A
                                      TAX CODE
Chapters:

6A.10          General Tax Provisions
6A.20          Admission Tax
6A.30          Business and Occupation Tax
6A.40          Communications Tax
6A.50          Electricity Business and Solid Waste Collection
6A.60          Gambling Tax
6A.70          Local Option Taxes
6A.80          Lodging Excise Tax
6A.90          Natural or Manufactured Gas Tax
6A.100         Utilities Gross Earnings Tax – Public Utilities
6A.110         Property Tax Exemptions for Multi-Family Housing




City Clerk’s Office                        6-3                           (Revised 02/2010)
Tacoma Municipal Code




                                       TITLE 6B
                                 LICENSE CODE
Chapters:

6B.10        General License Provisions
6B.20        Annual Business License
6B.30        Adult Entertainment
6B.40        Alarm Devices
6B.50        Ambulances
6B.60        Boilers Engineer and Fireman Certificates
6B.70        Entertainment/Dancing – Alcohol served
6B.80        Entertainment and Dancing or Skating Rinks – All Ages
6B.90        Fire Alarms and Fire Suppression Systems
6B.100       Repealed
6B.110       Garages, Fuel Stations and Marine Repair Facilities
6B.120       Gas Fitters and Appliance Installers
6B.125       Hazardous Materials
6B.130       Home Occupations
6B.140       Hotels
6B.150       Oil and Gas Delivery Vehicles
6B.160       Pawnbrokers, Secondhand Dealers and Garage Sales
6B.170       Sales – Door-to-Door Soliciting
6B.180       Sales – Sidewalk Vendors
6B.190       Scrap Metal and Recyclable Material Dealers
6B.200       Septic and Side Sewer Contractors
6B.210       Sign Erectors
6B.220       Taxicab Regulations
6B.230       Temporary Licenses – Sales or Shows




(Revised 02/2010)                         6-4                        City Clerk’s Office
                                                                         Tacoma Municipal Code




                                         TITLE 6
                       TAX AND LICENSE CODE
The Tax and License Code consists of two subtitles. Subtitle 6A pertains to the Tax Code.
Subtitle 6B pertains to the License Code.

                          TAX CODE                                    SECTION
 General Tax Provisions                                                 6A.10
 Admission Tax                                                          6A.20
 Business and Occupation Tax                                            6A.30
 Communications Tax                                                     6A.40
 Electricity Business and Solid Waste Collection                        6A.50
 Gambling Tax                                                           6A.60
 Local Option Taxes                                                     6A.70
 Lodging Excise Tax                                                     6A.80
 Natural or Manufactured Gas Tax                                        6A.90
 Utilities Gross Earnings Tax – Public Utilities                       6A.100
 Property Tax Exemptions for Multi-Family Housing                      6A.110
                         LICENSE CODE                                 SECTION
 General License Provisions                                             6B.10
 Annual Business License                                                6B.20
 Adult Entertainment                                                    6B.30
 Alarm Devices                                                          6B.40
 Ambulances                                                             6B.50
 Boilers Engineer and Fireman Certificates                              6B.60
 Entertainment/Dancing – Alcohol served                                 6B.70
 Entertainment and Dancing or Skating Rinks – All Ages                  6B.80
 Fire Alarms and Fire Suppression Systems                               6B.90
 Repealed                                                              6B.100
 Garages, Fuel Stations and Marine Repair Facilities                   6B.110
 Gas Fitters and Appliance Installers                                  6B.120
 Home Occupations                                                      6B.130
 Hotels                                                                6B.140
 Oil and Gas Delivery Vehicles                                         6B.150
 Pawnbrokers, Secondhand Dealers and Garage Sales                      6B.160
 Sales – Door-to-Door Soliciting                                       6B.170
 Sales – Sidewalk Vendors                                              6B.180
 Scrap Metal and Recyclable Material Dealers                           6B.190
 Septic and Side Sewer Contractors                                     6B.200
 Sign Erectors                                                         6B.210
 Taxicab Regulations                                                   6B.220
 Temporary Licenses – Sales or Shows                                   6B.230




City Clerk’s Office                         6-5                                  (Revised 02/2010)
Tacoma Municipal Code


                            OLD LICENSES (REPEALED)
                        DESCRIPTION                       DATE REPEALED
Advertising                                                 December-04
Amusement Devices                                           December-04
Bowling Alleys                                              December-04
Burglar Alarms                                              December-04
Charitable Solicitations                                    December-04
Coin-Operated Laundries                                     December-04
Electricians                                                December-04
Go-Kart Tracks                                              December-04
Messenger Service                                           December-04
Music Machines (Juke Boxes)                                 December-04
Sale of Christmas Trees                                     December-04
Storage                                                     December-04
Theatres                                                    December-04
Wrecking and Towing Operations                              December-04
Dog and Cat License                                            July-02
Barbershop                                                  September-97
Golf Courses                                                September-97
Drug Stores                                                  February-97
Photography Solicitors                                       February-97
Sale of Distressed Merchandise                               February-97
Tattooing                                                    February-97
Trailer Court or Mobile Home Park                            February-97
Auctioneers                                                 September-94
Fumigators and Exterminators                                September-94
Endless Chain Sales                                           August-94
Motion Picture Machine                                        August-94
Massage Practitioners, Massage Businesses & Bath Houses     November-93
Bondsmen                                                      August-93
Merchant Patrol, Security & Detective Agencies              September-91
Bathing and Swimming Pools                                     April-90
Food Shops                                                     April-90
Restaurants                                                    April-90
Wholesale Produce Dealer                                       April-90




(Revised 02/2010)                           6-6                       City Clerk’s Office
                                                                                          Tacoma Municipal Code


                                                               6A.10.110    Late payment – Disregard of written
                       Subtitle 6A                                          instructions – Evasion – Penalties.
                       TAX CODE                                6A.10.120    Cancellation of penalties.
                                                               6A.10.125    Voluntary registration.
Chapters:                                                      6A.10.130    Taxpayer quitting business – Liability
6A.10            General Tax Provisions                                     of successor.
6A.20            Admission Tax                                 6A.10.140    Administrative appeal.
6A.30            Business and Occupation Tax                   6A.10.150    Judicial review.
6A.40            Communications Tax                            6A.10.160    Director to make rules.
6A.50            Electricity Business and Solid Waste          6A.10.170    Ancillary allocation authority of
                 Collection                                                 Director.
6A.60            Gambling Tax                                  6A.10.180    Mailing of notices.
6A.70            Local Option Taxes                            6A.10.190    Tax declared additional.
6A.80            Lodging Excise Tax                            6A.10.200    Public disclosure – Confidentiality –
6A.90            Natural or Manufactured Gas Tax                            Information sharing.
6A.100           Utilities Gross Earnings Tax – Public         6A.10.210    Tax constitutes debt.
                 Utilities                                     6A.10.220    Unlawful actions – Violation –
6A.110           Property Tax Exemptions for Multi-                         Penalties.
                 Family Housing                                6A.10.230    Suspension or revocation of business
                                                                            registration.
                                                               6A.10.240    Closing agreement provisions.
                      Chapter 6A.10                            6A.10.250    Charge-off of uncollectible taxes.
          GENERAL TAX PROVISIONS                               6A.10.260    Severability.

Sections:                                                      6A.10.010     Purpose.
6A.10.010        Purpose.                                      This chapter provides for consistent administration of
6A.10.015        Application of chapter.                       taxes identified in Subtitle 6A.
6A.10.020        Tax definitions.                              This section implements Washington Constitution
6A.10.021        Definition – References to Chapter            Article XI, Section 12 and RCW 35.22.280(32) (first
                 82.32 RCW                                     class cities), which give municipalities the authority
6A.10.030        Registration/license requirements.            to license for revenue. In the absence of a legal or
6A.10.040        When due and payable — Reporting              constitutional prohibition, municipalities have the
                 periods — Monthly, quarterly, and             power to define taxation categories as they see fit in
                 annual returns — Threshold provisions         order to respond to the unique concerns and
                 or relief from filing requirements –          responsibilities of local government. It is intended
                 Computing time periods — Failure to           that this chapter be as uniform as possible among the
                 file returns.                                 various municipalities. Uniformity with provisions
6A.10.050        Payment methods – Mailing returns or          of state tax laws should not be presumed, and
                 remittances – Time extension –                references in this section to statutory or
                 Deposits – Recording payments –               administrative rule changes do not mean state tax
                 Payment must accompany return –               statutes or rules promulgated by the Department of
                 NSF checks.                                   Revenue. (Ord. 27297 § 1; passed Nov. 23, 2004)
6A.10.060        Records to be preserved – Examination
                 – Estoppel to question assessment.
                                                               6A.10.015     Application of chapter.
6A.10.070        Accounting methods.
6A.10.080        Public work contracts – Payment of fee        The provisions of this chapter shall apply with
                 and tax before final payment for work.        respect to the taxes imposed under this Subtitle 6A
6A.10.090        Underpayment of tax, interest, or             and under other titles, chapters, and sections in such
                 penalty – Interest.                           manner and to such extent as indicated in each such
6A.10.095        Time in which assessment may be               subtitle, chapter, or section. (Ord. 27297 § 1; passed
                 made.                                         Nov. 23, 2004)
6A.10.100        Overpayment of tax, penalty, or interest
                 – Credit or refund – Interest rate –
                 Statute of limitations.




City Clerk’s Office                                      6-7                                        (Revised 02/2010)
Tacoma Municipal Code


6A.10.020       Tax definitions.                               Housing Authority, which are separate municipal
For the purposes of this subtitle, the following terms,        corporations.
phrases, words, and abbreviations shall have the               “Department” means the Tax and License Division of
meanings given herein unless otherwise expressly               the Finance Department of the City or any successor
stated. When not inconsistent with the context,                department.
words used in the present tense include the future
tense; words in the plural number include the                  “Director” means the Director of the Finance
singular number, and words in the singular number              Department of the City or any officer, agent, or
include the plural number, and the masculine gender            employee of the City designated to act on the
includes the feminine gender. The words “shall” and            Director’s behalf.
“will” are mandatory, and “may” is permissive.                 “Gambling” means any activity included in the
Unless otherwise expressly stated, words not defined           provisions of RCW 9.46.0237.
in this subtitle shall have their common and ordinary
meaning. References to governmental entities                   “Generally accepted accounting principles” means
(whether persons or entities) refer to those entities or       those national accounting standards promulgated by
their successors in authority. If specific provisions of       the Financial Accounting Standards Board for
law referred to herein are renumbered, then the                businesses and nonprofit associations or by the
reference shall be read to refer to the renumbered             Governmental Accounting Standards Board for state
provision. References to laws, ordinances, or                  agencies or local governments.
regulations shall be interpreted broadly to cover              “Gross income” means the value proceeding or
government actions, however nominated, and include             accruing by reason of the transaction of business
laws, ordinances, and regulations now in force or              engaged in and includes gross proceeds of sales,
hereinafter enacted or amended.                                compensation for the rendition of services, gains
The following definitions apply to each section in             realized from trading in stocks, bonds, or other
this subtitle of the Tacoma Municipal Code                     evidence of indebtedness, interest, discount, rents,
(“TMC”):                                                       royalties, fees, commissions, dividends, and other
                                                               emoluments, however designated, all without any
“Alcohol” means those substances controlled by the             deduction on account of the cost of tangible property
Liquor Control Board.                                          sold, the cost of materials used, labor costs, interest,
“Calendar year” means January 1 through                        discount, delivery costs, taxes, or any other expense
December 31 of each year.                                      whatsoever paid or accrued without any deduction on
                                                               account of losses.
“Cash basis” means a basis of accounting which
recognizes revenues and expenses as occurring in the           “Gross receipts” has the same meaning as gross
reporting period when they were actually either                income.
received or paid.                                              “Person” means any individual, receiver,
“Certificate” means “registration certificate” as              administrator, executor, assignee, trustee in
defined below.                                                 bankruptcy, trust, estate, firm, co-partnership, joint
                                                               venture, club, company, joint stock company,
“Charitable organization” means any organization               business trust, municipal corporation, political
recognized as a nonprofit corporation under the                subdivision of the state of Washington, corporation,
provisions of Chapter 24.03 of the Revised Code of             limited liability company, association, society, or any
Washington (“RCW”)1 and exempt from the                        group of individuals acting as a unit, whether mutual,
Washington State business and occupation tax                   cooperative, fraternal, nonprofit, or otherwise, and
pursuant to RCW 82.04.3651.                                    the United States or any instrumentality thereof.
“City” means the City of Tacoma and all of its                 “Records” means the books of accounts and other
departments, including Tacoma Public Libraries and             business-related records of a taxpayer subject to the
Tacoma Public Utilities. It does not include the               City’s Tax Code or License Code. Such records
Metropolitan Park District of Tacoma, Port of                  include ledgers, subsidiary ledgers, invoices, receipts,
Tacoma, Tacoma School District, or Tacoma                      registration and incorporation documents, federal,
                                                               state and local tax returns, and any other records
                                                               necessary to establish the amounts due under the
1                                                              provisions of the City’s Code.
  All references to the Revised Code of Washington are
available upon request from the City Clerk’s Office.




(Revised 02/2010)                                        6-8                                           City Clerk’s Office
                                                                                              Tacoma Municipal Code


“Registration certificate” means a non-transferable              6A.10.030      Registration/license requirements
certificate issued by the Department required to be              No person, whether subject to the payment of a tax or
displayed at the place of business by all persons                license fee, shall engage in any business or activity in
operating a business under the provisions of                     the City for which a license fee or tax may be
Subtitles 6A or 6B of the TMC.                                   imposed by this chapter without first obtaining and
“Reporting period” means:                                        continuing to hold a valid registration certificate,
                                                                 herein designated “certificate,” issued under the
1. A one-month period beginning the first day of                 provisions of this chapter. Any such certificate
each calendar month (monthly reporting period); or               previously issued by the Department2 or hereafter
2. A three-month period beginning the first day of               issued pursuant to the provisions of this chapter shall
January, April, July, or October of each year                    be valid as long as the person to whom the same is
(quarterly reporting period); or                                 issued continues in business and pays the license fee
                                                                 or occupation tax due pursuant to the provisions of
3. A twelve-month period beginning the first day of              Title 6. Applications for the certificate shall be made
January of each year (annual reporting period).                  to and issued by the Director on forms provided by
“Return” means any document a person is required                 the City.
by the City to file to satisfy or establish a tax or fee         Said certificate shall be personal and nontransferable.
obligation that is administered or collected by the              In case business is transacted at two or more separate
City and that has a statutorily defined due date.                places by one taxpayer, a separate certificate for each
“Successor” means any person to whom a taxpayer                  place at which business is transacted shall be
quitting, selling out, exchanging, or disposing of a             required. Each certificate shall be numbered, shall
business sells or otherwise conveys, directly or                 show the name, place, and character of business of
indirectly, in bulk and not in the ordinary course of            the taxpayer, such other information as the Director
business of the taxpayer’s business, any part of the             shall deem necessary, and shall at all times be
materials, supplies, merchandise, inventory, fixtures,           conspicuously posted in the place of business for
or equipment of the taxpayer. Any person obligated               which it is issued. Where a place of business of the
to fulfill the terms of a contract shall be deemed a             taxpayer is changed, the taxpayer shall return their
successor to any contractor defaulting in the                    certificate to the Director and a new certificate shall
performance of any contract as to which such person              be issued for the new place of business.
is a surety or guarantor.                                        No person to whom a certificate has been issued shall
“Tax” means the amount, usually based upon gross                 allow any person for whom a separate certificate is
income, assessed upon a person doing business under              required to operate under or display his or her
the provisions of Subtitle 6A of the TMC for the                 certificate; nor shall such other person operate under
privilege of doing business in the City.                         or display such certificate. (Ord. 27297 § 1; passed
                                                                 Nov. 23, 2004)
“Tax Code” means the Subtitle 6A of the TMC.
“Tax year” or “taxable year” means the calendar                  6A.10.040      When due and payable –
year.                                                                           Reporting periods – Monthly,
“Taxpayer” means any person subject to the                                      quarterly, and annual returns –
provisions of Subtitles 6A and/or 6B of the TMC,                                Threshold provisions or relief
regardless of whether they owe or have previously                               from filing requirements –
paid taxes to the City. (Ord. 27297 § 1; passed                                 Computing time periods –
Nov. 23, 2004)                                                                  Failure to file returns.
                                                                 A. Other than any annual license fee or registration
6A.10.021         Definitions – References to                    fee assessed under this title, the tax imposed by this
                  Chapter 82.32 RCW                              chapter shall be due and payable in quarterly
Where provisions of Chapter 82.32 RCW are                        installments. At the Director’s discretion, businesses
incorporated in 6A.10 of this Title, "Department" as             may be assigned to a monthly or annual reporting
used in the RCW shall refer to the "Director" as                 period depending on the tax amount owing or type of
defined in 6A.10.020 and "warrant" as used in the                tax. Tax payments are due on or before the last day
RCW shall mean "citation or criminal complaint."
                                                                 2
(Ord. 27676 Ex. A; passed Dec. 18, 2007)                           Pursuant to Ordinance Nos. 13990, 14895, 17926, or
                                                                 27010.




City Clerk’s Office                                        6-9                                          (Revised 02/2010)
Tacoma Municipal Code


of the next month following the end of the assigned                        payments – Payment must
reporting period covered by the return.                                    accompany return – NSF checks.
B. Taxes shall be paid as provided in this chapter          A. Taxes shall be paid to the Director in United
and accompanied by a return on forms as prescribed          States currency by bank draft, certified check,
by the Director. The return shall be signed by the          cashier’s check, personal check, money order, cash,
taxpayer personally or by a responsible officer or          or by wire transfer or electronic payment if such wire
agent of the taxpayer. The individual signing the           transfer or electronic payment is authorized by the
return shall swear or affirm that the information in        Director. If payment so received is not paid by the
the return is complete and true.                            bank on which it is drawn, the taxpayer, by whom
                                                            such payment is tendered, shall remain liable for
C. Tax returns must be filed and returned by the due
                                                            payment of the tax and for all legal penalties, the
date whether or not any tax is owed.
                                                            same as if such payment had not been tendered.
D. For purposes of the tax imposed by                       Acceptance of any sum by the Director shall not
Chapter 6A.30, any person whose value of products,          discharge the tax or fee due unless the amount paid is
gross proceeds of sales, or gross income of the             the full amount due.
business, subject to tax after all allowable deductions,
                                                            B. A return or remittance that is transmitted to the
is equal to or less than $20,000 in the current
                                                            City by United States mail shall be deemed filed or
calendar year shall file a return, declare no tax due on
                                                            received on the date shown by the cancellation mark
their return, and submit the return to the Director.
                                                            stamped by the Post Office upon the envelope
The gross receipts and deduction amounts shall be
                                                            containing it. The Director may allow electronic
entered on the tax return even though no tax may be
                                                            filing of returns or remittances from any taxpayer. A
due.
                                                            return or remittance which is transmitted to the City
E. A taxpayer that commences to engage in business          electronically shall be deemed filed or received
activity shall file a return and pay the tax or fee for     according to procedures set forth by the Director.
the portion of the reporting period during which the
                                                            C. If a written request is received prior to the due
taxpayer is engaged in business activity.
                                                            date, the Director, for good cause, may grant, in
F. Except as otherwise specifically provided by any         writing, additional time within which to make and
other provision of this chapter, in computing any           file returns.
period of days prescribed by this chapter the day of
                                                            D. The Director shall keep full and accurate records
the act or event from which the designated period of
                                                            of all funds received or refunded. The Director shall
time runs shall not be included. The last day of the
                                                            apply payments first against all penalties and interest
period shall be included unless it is a Saturday,
                                                            owing, and then upon the tax, without regard to any
Sunday, or City or federal legal holiday, in which
                                                            direction of the taxpayer.
case the last day of such period shall be the next
succeeding day which is neither a Saturday, Sunday,         E. For any return not accompanied by a remittance
or City or federal legal holiday.                           of the tax shown to be due thereon, the taxpayer shall
                                                            be deemed to have failed or refused to file a return
G. If any taxpayer fails, neglects, or refuses to make
                                                            and shall be subject to the penalties and interest
a return as and when required in this chapter, the
                                                            provided in this Subtitle 6A.
Director is authorized to determine the amount of the
tax or fees payable by obtaining facts and                  F. Any payment made that is returned for lack of
information upon which to base the Director’s               sufficient funds or for any other reason will not be
estimate of the tax or fees due. Such assessment            considered received until payment by certified check,
shall be deemed prima facie correct and shall be the        money order, or cash of the original amount due, plus
amount of tax owed to the City by the taxpayer. The         a “non-sufficient funds” (“NSF”) charge of twenty
Director shall notify the taxpayer by mail of the           dollars ($20) is received by the Director. Any license
amount of tax so determined together with any               issued upon payment with a NSF check will be
penalty, interest, and fees due; the total of such          considered void, and shall be returned to the
amounts shall thereupon become immediately due              Director. No license shall be reissued until payment
and payable. (Ord. 27297 § 1; passed Nov. 23, 2004)         (including the twenty dollar ($20) NSF fee) is
                                                            received.
6A.10.050       Payment methods – Mailing
                returns or remittances – Time               G. The Director is authorized, but not required, to
                extension – Deposits – Recording            mail tax return forms to taxpayers, but failure of the




(Revised 02/2010)                                    6-10                                           City Clerk’s Office
                                                                                         Tacoma Municipal Code


taxpayer to receive any such forms shall not excuse          assessment shall be deemed prima facie correct and
the taxpayer from filing returns and making payment          shall be the amount of tax owing the City by the
of the taxes or fees, when and as due under this             taxpayer. The Director shall notify the taxpayer by
Subtitle 6A.                                                 mail the amount of tax so determined, together with
                                                             any penalty, interest, and fees due; the total of such
H. The taxpayer’s account will remain on an active
                                                             amounts shall thereupon become immediately due
status and be subject to all taxes, penalties, and
                                                             and payable. (Ord. 27297 § 1; passed Nov. 23, 2004)
interest until such time as the Director is notified in
writing that the taxpayer has discontinued business          6A.10.070     Accounting methods.
activity in the City. (Ord. 27297 § 1; passed                A. A taxpayer may file tax returns in each reporting
Nov. 23, 2004)                                               period with amounts based upon cash receipts only if
                                                             the taxpayer’s books of account are kept on a cash
6A.10.060         Records to be preserved –                  receipts basis. A taxpayer that does not regularly
                  Examination – Estoppel to                  keep books of account on a cash receipts basis must
                  question assessment.                       file returns with amounts based on the accrual
Every person liable for any fee or tax imposed by            method.
Subtitle 6A shall keep and preserve, for a period of         B. The taxes imposed and the returns required
5 years after filing a tax return, such records as may       hereunder shall be upon a calendar year basis.
be necessary to determine the amount of any fee or           (Ord. 27297 § 1; passed Nov. 23, 2004)
tax for which the person may be liable; which records
shall include copies of all federal income tax and           6A.10.080     Public work contracts – Payment
state tax returns and reports made by the person. All
                                                                           of fee and tax before final
books, records, papers, invoices, vendor lists,
inventories, stocks of merchandise, and other data,                        payment for work.
including federal income tax and state tax returns and       The Director may, before issuing any final payment
reports, shall be open for examination at any time by        to any person performing any public work contract
the Director or a duly authorized agent. Every               for the City, require such person to pay in full all
person’s business premises shall be open for                 license fees or taxes due under this title from such
inspection or examination by the Director or a duly          person on account of such contract or otherwise, and
authorized agent.                                            may require such taxpayer to file with the Director a
                                                             verified list of all subcontractors supplying labor
A. If a person does not keep the necessary books and         and/or materials to the person in connection with said
records within the City, it shall be sufficient if such      public work. (Ord. 27297 § 1; passed Nov. 23, 2004)
person (1) produces within the City such books and
records as may be required by the Director, or
                                                             6A.10.090     Underpayment of tax, interest, or
(2) bears the cost of examination by the Director’s
agent at the place where such books and records are                        penalty – Interest.
kept; provided that the person electing to bear such         A. If, upon examination of any returns, or from other
cost shall pay in advance to the Director the                information obtained by the Director, it appears that a
estimated amount thereof, including round-trip fare,         tax or penalty less than that properly due has been
lodging, meals and incidental expenses, subject to           paid, the Director shall assess the additional amount
adjustment upon completion of the examination.               found to be due and shall add thereto interest on the
                                                             tax only. The Director shall notify the person by
B. Any person who fails or refuses a Department              mail of the additional amount, which shall become
request to provide or make available records, or to          due and shall be paid within 30 days from the date of
allow inspection or examination of the business              the notice, or within such time as the Director may
premises, shall be forever barred from questioning in        provide in writing.
any court action the correctness of any assessment of
taxes made by the City for any period for which such         B. 1. Interest owed on taxes due prior to January 1,
records have not been provided, made available or            2003, shall be computed at 1 percent compounded
kept and preserved, or with respect to which                 each month, or portion thereof.
inspection or examination of the business premises           2. Interest imposed on reporting periods beginning
has been denied. The Director is authorized to               on January 1, 2003 and prior to January 1, 2005,
determine the amount of the tax or fees payable by           shall be computed from the last day of the month
obtaining facts and information upon which to base           following the end of the reporting period and will
the estimate of the tax or fees due. Such fee or tax




City Clerk’s Office                                   6-11                                        (Revised 02/2010)
Tacoma Municipal Code


continue to accrue until payment is made. In case of          6A.10.100      Overpayment of tax, penalty, or
an audit, the interest shall be computed from the first                      interest – Credit or refund –
day of the month following each calendar year or                             Interest rate – Statute of
portion thereof included in the audit period.                                limitations.
3. For the purposes of subsection (2), the rate of            A. If, upon receipt of an application for a refund or
interest to be charged to the taxpayer subject to the         during an audit or examination of the taxpayer’s
provisions of subsection (2) shall be an average of           records and tax returns, the Director determines that
the federal short-term rate as defined in 26 U.S.C.           the amount of tax, penalty, or interest paid is in
Sec. 1274(d) plus 2 percentage points. The rate shall         excess of that properly due, the excess amount shall
be computed by taking an arithmetical average to the          be credited to the taxpayer’s account or shall be
nearest percentage point of the federal short-term            refunded to the taxpayer. Except as provided in
rate, compounded annually. That average shall be              subsection B of this section, no refund or credit shall
calculated using the rates from 4 months: January,            be made for taxes, penalties, or interest paid more
April, and July of the calendar year immediately              than 4 years prior to the beginning of the calendar
preceding the new year, and October of the previous           year in which the refund application is made or
preceding year. The rate shall be adjusted on the first       examination of records is completed.
day of January of each year for use in computing
interest for that calendar year.                              B. The execution of a written waiver shall extend the
                                                              time for applying for, or making a refund or credit of
4. For tax reporting periods beginning on or after            any taxes paid during, or attributable to, the years
December 31, 2004 the interest shall be computed in           covered by the waiver if, prior to the expiration of
accordance with RCW 82.32.050 as it now exists or             the waiver period, an application for refund of such
as it may be amended.                                         taxes is made by the taxpayer or the Director
5. If 6A.10.090 B(3) is held to be invalid, then the          discovers that a refund or credit is due.
provisions of RCW 82.32.050 existing at the                   C. Refunds shall be made by means of vouchers
effective date of this ordinance shall apply.                 approved by the Director and by the issuance of a
(Ord. 27676 Ex. A; passed Dec. 18, 2007:                      City check or warrants drawn upon and payable from
Ord. 27297 § 1; passed Nov. 23, 2004)                         such funds as the City may provide.
                                                              D. Any final judgment for which a recovery is
6A.10.095       Time in which assessment may
                                                              granted by any court of competent jurisdiction for
                be made.                                      tax, penalties, interest, or costs paid by any person
The Director shall not assess or correct an assessment        shall be paid in the same manner as provided in
for additional taxes, penalties, or interest due more         subsection C of this section, upon the filing with the
than 4 years after the close of the calendar year in          Director a certified copy of the order or judgment of
which they were incurred, except that the Director            the court.
may issue an assessment:
                                                              E. 1. Interest on overpayment of taxes for reporting
A. Against a person who is not currently registered           periods prior to 2003, refunds or credits of amounts
or has not filed a tax return as required by this title       paid or other recovery allowed to a taxpayer, the rate
for taxes due within the period commencing 10 years           of interest shall be 3 percent per annum.
prior to the close of the calendar year in which the
person was contacted in writing by the Director;              2. Interest on overpayments of taxes for reporting
                                                              periods beginning on or after January 1, 2003 and
B. Against a person that has committed fraud or who           prior to December 31, 2004, refunds or credits of
misrepresented a material fact; or                            amounts paid or other recovery allowed to a
C. Against a person that has executed a written               taxpayer, the rate of interest shall be the federal short
waiver of such limitations. (Ord. 27297 § 1; passed           term interest rate as outlined for assessments under
Nov. 23, 2004)                                                Section 6A.10.090.B.3 less 2 percentage points.
                                                              3. Interest on overpayments of taxes for reporting
                                                              periods beginning on or after January 1, 2005, shall
                                                              be computed in accordance with RCW 82.32.060 as
                                                              it now exists or as it may be amended.
                                                              4. If 6A.10.100 E(3) is held to be invalid, then the
                                                              provisions of RCW 82.32.050 existing at the




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                                                                                         Tacoma Municipal Code


effective date of this ordinance shall apply.               H. The Director shall not impose both the evasion
(Ord. 27676 Ex A; passed Dec. 18, 2007: Ord. 27297          penalty and the penalty for disregarding specific
§ 1; passed Nov. 23, 2004)                                  written instructions on the same tax found to be due.
                                                            I. For the purpose of this section, “return” means any
6A.10.110         Late payment – Disregard of               document a person is required by the City to file to
                  written instructions – Evasion –          satisfy or establish a tax or fee obligation that is
                  Penalties.                                administered or collected by the City, and that has a
A. If payment of any tax due on a return to be filed        statutorily defined due date.
by a taxpayer is not received by the Director by the
                                                            J. If incorporating future changes of RCW 82.32.090
due date, the Director shall add a penalty in
                                                            into the City Municipal Code is deemed invalid, then
accordance with RCW 82.32.090(1), as it now exists
                                                            the provisions of RCW 82.32.090 existing at the time
or as it may be amended.
                                                            this ordinance is effective shall apply. (Ord. 27676
B. If the Director determines that any tax has been         Ex A; passed Dec. 18, 2007: Ord. 27297 § 1; passed
substantially underpaid as defined in RCW                   Nov. 23, 2004)
82.32.090(2), there shall be added a penalty in
accordance with RCW 82.32.090(2), as it now exists          6A.10.120      Cancellation of penalties.
or as it may be amended.                                    A. The Director may cancel any penalties imposed
C. If a citation or criminal complaint is issued by the     under Section 6A.10.110.A if the taxpayer shows that
Director for the collection of taxes, fees, assessments,    its failure to timely file or pay the tax was due to
interests, or penalties, there shall be added thereto a     reasonable cause and not willful neglect. Willful
penalty in accordance with RCW 82.32.090(3), as it          neglect is presumed unless the taxpayer shows that it
now exists or as it may be amended.                         exercised ordinary business care and prudence in
                                                            making arrangements to file the return and pay the
D. If the Director finds that a person has engaged in       tax but was nevertheless, due to circumstances
any business or performed any act upon which a tax          beyond the taxpayer’s control, unable to file or pay
is imposed under this Subtitle 6A and that person has       by the due date. The Director has no authority to
not obtained from the Director a license as required        cancel any other penalties or to cancel penalties for
by this Title 6, the Director shall impose a penalty in     any other reason except as provided in subsection C.
accordance with RCW 82.32.090(4), as it now exists
or as it may be amended. No penalty shall be                B. A request for cancellation of penalties must be
imposed under this subsection D if the person who           received by the Director within 30 days after the date
has engaged in business without a license obtains a         the Department mails the notice that the penalties are
license prior to being notified by the Director of the      due. The request must be in writing and contain
need to be licensed.                                        competent proof of all pertinent facts supporting a
                                                            reasonable cause determination. In all cases, the
E. If the Director determines that all or any part of a     burden of proving the facts rests upon the taxpayer.
deficiency resulted from the taxpayer’s failure to
follow specific written tax reporting instructions,         C. The Director may cancel the penalties in
there shall be assessed a penalty in accordance with        Sections 6A.10.110.A one time if a person:
RCW 82.32.090(5), as it now exists or as it may be          1. Is not currently licensed and filing returns;
amended.
                                                            2. Was unaware of the person’s responsibility to file
F. If the Director finds that all or any part of the        and pay tax; and
deficiency resulted from an intent to evade the tax
payable, the Director shall assess a penalty in             3. Obtained business licenses and filed past due tax
accordance with RCW 82.32.090(6), as it now exists          returns within 30 days after being notified by the
or as it may be amended.                                    Department.
G. The penalties imposed under subsections A                D. The Director shall not cancel any interest charged
through E of this section can each be imposed on the        upon amounts due. (Ord. 27297 § 1; passed Nov. 23,
same tax found to be due. This subsection does not          2004)
prohibit or restrict the application of other penalties
authorized by law.                                          6A.10.125      Voluntary registration.
                                                            In the case of any unregistered taxpayer doing
                                                            business in the City that voluntarily registers prior to




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Tacoma Municipal Code


being contacted by the department, the department             2. A statement identifying the determination of the
shall not assess for back taxes or interest for more          Department from which the appeal is taken,
than four calendar years prior to the year of
                                                              3. A statement setting forth the grounds upon which
registration. In addition, the late payment penalty
                                                              the appeal is taken and identifying specific errors the
imposed under TMC 6A.10.110(A) shall not apply.
                                                              Department is alleged to have made in making the
(Ord. 27406 § 1; passed Aug. 30, 2005)
                                                              determination, and
6A.10.130       Taxpayer quitting business –                  4. A statement identifying the requested relief from
                Liability of successor.                       the determination being appealed.
A. Whenever any taxpayer quits business, sells out,           B. Time and place to appeal. Any appeal shall be
exchanges, or otherwise disposes of his or her                filed with the City Clerk no later than 21 days
business or his or her stock of goods, any tax payable        following the date on which the determination of the
hereunder shall become immediately due and                    Department was mailed to the taxpayer. Failure to
payable. Such taxpayer shall, within 10 days                  follow the appeal procedures in this section shall
thereafter, make a return and pay the tax due.                preclude the taxpayer’s right to appeal.
B. Any person who becomes a successor shall                   C. Appeal hearing. The Office of the Hearing
become liable for the full amount of any tax owing.           Examiner shall, as soon as practicable, fix a time and
The successor shall withhold from the purchase price          place for the hearing of such appeal, and shall cause
a sum sufficient to pay any tax due to the City from          a notice of the time and place thereof to be delivered
the taxpayer until such time as: (1) the taxpayer shall       or mailed to the parties. The hearing shall be
produce a receipt from the City showing payment in            conducted in accord with the provisions of
full of any tax due or a certificate that no tax is due;      TMC 1.23.
or (2) more than 6 months has passed since the
                                                              D. Burden of proof. The appellant taxpayer shall
successor notified the Director of the acquisition and
                                                              have the burden of proving by a preponderance of the
the Director has not issued and notified the successor
                                                              evidence that the determination of the Department is
of an assessment.
                                                              incorrect.
C. Payment of the tax by the successor shall, to the
                                                              E. Hearing record. The Hearing Examiner shall
extent thereof, be deemed a payment upon the
                                                              make an electronic sound recording of each appeal
purchase price. If such payment is greater in amount
                                                              unless the appeal is conducted solely in writing.
than the purchase price, the amount of the difference
shall become a debt due such successor from the               F. Decision of the Hearing Examiner. Following the
taxpayer.                                                     hearing, the Hearing Examiner shall enter a decision
                                                              on the appeal, supported by written findings and
D. Notwithstanding the above, if a successor gives
                                                              conclusions in support thereof. A copy of the
written notice to the Director of the acquisition and
                                                              findings, conclusions and decision shall be mailed to
the Department does not, within 6 months of the date
                                                              the appellant taxpayer and to the Department. The
it received the notice, issue an assessment against the
                                                              decision shall state the correct amount of the fee, tax,
taxpayer and mail a copy of that assessment to the
                                                              interest or penalty owing.
successor, the successor shall not be liable for the
tax. (Ord. 27297 § 1; passed Nov. 23, 2004)                   G. Refund. If the Hearing Examiner determines that
                                                              the taxpayer is owed a refund, such refund amount
6A.10.140       Administrative appeal.                        shall be paid to the taxpayer in accordance with
Any taxpayer aggrieved by the amount of any fee,              Section 6A.10.100. (Ord. 27297 § 1; passed
tax, interest, or penalty found by the Department to          Nov. 23, 2004)
be required under the provisions of this Subtitle 6A
may, upon full payment of the amount assessed,                6A.10.150      Judicial review.
appeal from such finding pursuant to the following            The decision of the Hearing Examiner may be
procedures.                                                   appealed by any person having paid any assessment
                                                              as required by the Department, except one who has
A. Form of appeal. Any appeal must be in writing
                                                              failed to keep and preserve books, records, and
and must contain the following:
                                                              invoices as required in this chapter, by filing a proper
1. The name and address of the taxpayer,                      request for a writ of review with the Pierce County
                                                              Superior Court. A request for a writ of review must




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                                                                                             Tacoma Municipal Code


be filed within 30 calendar days following the date             thereon, nor shall such failure operate to extend any
that the decision of the Hearing Examiner was mailed            time limit set by the provisions of this chapter. It is
to the parties. Review by the superior court shall be           the responsibility of the taxpayer to inform the
on, and shall be limited to, the record on appeal               Director in writing about a change in the taxpayer’s
created before the Hearing Examiner. The                        address. (Ord. 27297 § 1; passed Nov. 23, 2004)
Department shall have the same right of review from
a decision of the Hearing Examiner as does a                    6A.10.190      Tax declared additional.
taxpayer. (Ord. 27297 § 1; passed Nov. 23, 2004)                The license fee and tax herein levied shall be
                                                                additional to any license fee or tax imposed or levied
6A.10.160         Director to make rules                        under any law or any other ordinance of the City,
The Director shall have the power, from time to time,           except as herein otherwise expressly provided.
to adopt, publish, and enforce rules and regulations            (Ord. 27297 § 1; passed Nov. 23, 2004)
not inconsistent with this Subtitle 6A or with law for
the purpose of carrying out the provisions of this              6A.10.200      Public disclosure –
subtitle and it shall be unlawful to violate or fail to                        Confidentiality – Information
comply with, any such rule or regulation.                                      sharing.
(Ord. 27297 § 1; passed Nov. 23, 2004)
                                                                A. For purposes of this section, unless a different
                                                                meaning is clearly established by context, the
6A.10.170         Ancillary allocation authority of
                                                                following definitions apply:
                  Director.
The Director is authorized to enter into agreements             1. “Disclose” means to make known to any person in
with other Washington cities which impose an                    any manner.
“eligible gross receipts tax”:                                  2. “Tax information” means:
A. To conduct an audit or joint audit of a taxpayer             a. A taxpayer’s identity;
by using an auditor employed by the City, another
city, or a contract auditor, provided that such contract        b. The nature, source, or amount of the taxpayer’s
auditor’s pay is not in any way based upon the                  income, payments, receipts, deductions, exemption,
amount of tax assessed;                                         credits, assets, liability, net worth, tax liability
                                                                deficiencies, over assessments, or tax payments,
B. To allocate or apportion in a manner that fairly             whether taken from the taxpayer’s books and records
reflects the gross receipts earned from activities              or any other source;
conducted within the respective cities the gross
proceeds of sales, gross receipts, or gross income of           c. Whether the taxpayer’s return was, is being, or
the business, or taxes due from any person that is              will be examined or subject to other investigation or
required to pay an eligible gross receipts tax to more          processing; or
than one Washington city;                                       d. Other data received by, recorded by, prepared by,
C. To apply the City’s tax prospectively where a                or provided to the Director with respect to a taxpayer;
taxpayer has no office or place of business within the          provided that tax information shall not include data,
City and has paid tax on all gross income to another            material, or documents that do not disclose
Washington city where the taxpayer is located;                  information related to a specific or identifiable
provided that the other city maintains an eligible              taxpayer.
gross receipts tax, and the income was not derived              B. Tax returns and information may be “public
from contracts with the City. (Ord. 27297 § 1;                  records” as that term is defined in RCW 42.17.020.
passed Nov. 23, 2004)                                           The Director shall not disclose tax information if
                                                                disclosure would violate RCW 42.17 or any other
6A.10.180         Mailing of notices.                           law prohibiting disclosure.
Any notice required by this chapter to be mailed to             C. Tax information may be disclosed to the
any taxpayer or licensee shall be sent by ordinary              following:
mail, addressed to the address of the taxpayer or
licensee as shown by the records of the Director.               1. The Mayor, City Manager, members of the City
Failure of the taxpayer or licensee to receive any              Council, City Attorney, or their authorized designees,
such mailed notice shall not release the taxpayer or            for official purposes;
licensee from any tax, fee, interest, or any penalties




City Clerk’s Office                                      6-15                                          (Revised 02/2010)
Tacoma Municipal Code


2. Any agency or officer of the United States of               or by imprisonment not exceeding 90 days, or by
America, the state of Washington, or a tax                     both such fine and imprisonment.
department of any state, county, city or town,
                                                               C. Penalties or punishments provided in this subtitle
provided that the agency or officer grants
                                                               may be in addition to all other penalties provided by
substantially similar privileges to the City, and
                                                               law. (Ord. 27406 § 2; passed Aug. 30, 2005:
further provided that the agency or officer shall not
                                                               Ord. 27297 § 1; passed Nov. 23, 2004)
further disclose the tax information except as
authorized in this section.
                                                               6A.10.230      Suspension or revocation of
D. Nothing in this section shall prevent the use of                           business registration.
tax information by the Director or any other agency
                                                               A. The Director shall have the power and authority
in any civil or criminal action involving any license,
                                                               to suspend or revoke any registration or license
tax, interest, or penalty.
                                                               issued under the provisions of Title 6. The Director
E. A person disclosing tax information to a person             shall notify such licensee in writing by certified mail
not entitled to receive that information under this            of the suspension or revocation of his or her license
section is guilty of a misdemeanor, and if the person          and the grounds therefor. Any license issued under
violating this privacy requirement is an officer or            Title 6 may be suspended or revoked based on one or
employee of the City, such person may be required to           more of the following grounds:
forfeit his or her office or employment. (Ord. 27297
                                                               1. The registration was procured by fraud or false
§ 1; passed Nov. 23, 2004)
                                                               representation of fact.
6A.10.210       Tax constitutes debt.                          2. The licensee has failed to comply with any
Any license fee or tax due and unpaid under this               provisions of this title.
Title 6, and all interest and penalties thereon, shall         3. The licensee has failed to comply with any
constitute a debt to the City and may be collected in          provisions of the TMC.
the same manner as any other debt in like amount,
which remedy shall be in addition to all other                 4. The licensee is in default in any payment of any
existing remedies. (Ord. 27297 § 1; passed Nov. 23,            license fee or tax under Title 6.
2004)                                                          5. The licensee or employee has been convicted of a
                                                               crime involving the business.
6A.10.220       Unlawful actions – Violation –
                                                               B. Any licensee may, within 10 days from the date
                Penalties.                                     that the suspension or revocation notice was mailed
A. It shall be unlawful for any person liable for taxes        to the licensee, appeal from such suspension or
or fees under this Title 6:                                    revocation by filing a written notice of appeal
1. To violate or fail to comply with any of the                (“petition”) setting forth the grounds therefor with
provisions of this title or any lawful rule or                 the City Clerk. A copy of the petition must be
regulation adopted by the Director;                            provided by the licensee to the Director and the City
                                                               Attorney on or before the date the petition is filed
2. To make any false statement on any license                  with the City Clerk. The hearing shall be conducted
application or tax return;                                     in accordance with the procedures for hearing
3. To aid or abet any person in any attempt to evade           contested cases set out in TMC 1.23. The Hearing
payment of a license fee or tax;                               Examiner shall set a date for hearing said appeal and
                                                               notify the licensee by mail of the time and place of
4. To testify falsely in any investigation, audit, or          the hearing. After the hearing thereon the Hearing
proceeding conducted pursuant to this title.                   Examiner shall, after appropriate findings of fact and
B. Unless another criminal penalty has been                    conclusions of law, affirm, modify, or overrule the
prescribed for a violation of a specific provision of          suspension or revocation and reinstate the
this chapter, violation of any of the provisions of            registration, and may impose any terms upon the
Subtitle 6A is a misdemeanor. Any person failing to            continuance of the registration.
comply with any of the provisions of this subtitle or          No suspension or revocation of a registration issued
any lawful rule or regulation adopted by the Director          shall take effect until 10 days after the mailing of the
pursuant thereto, upon conviction thereof, may be              notice thereof by the Director and, if appeal is taken
punished by a fine in any sum not to exceed $1,000,            as herein prescribed, the suspension or revocation




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                                                             Tacoma Municipal Code


shall be stayed pending final action by the Hearing
Examiner. All registrations 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 Director may seek review of
the decision by the Pierce County Superior Court
within 21 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.
Upon revocation of any license as provided in this
title, no portion of the license fee shall be returned to
the licensee. (Ord. 27297 § 1; passed Nov. 23, 2004)

6A.10.240         Closing agreement provisions.
The Director may enter into an agreement, in writing,
with any person relating to the liability of such
person with respect of any tax or penalties imposed
by any of the chapters within Subtitle 6 and
administered by this chapter for any taxable
period(s). Upon approval of such agreement,
evidenced by execution thereof by the Director and
the person so agreeing, the agreement shall be final
and conclusive as to the liability or immunity covered
thereby, and, except upon a showing of fraud or
malfeasance, or misrepresentation of a 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. 27297 § 1;
passed Nov. 23, 2004)

6A.10.250         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.
(Ord. 27297 § 1; passed Nov. 23, 2004)

6A.10.260         Severability.
If any provision of this Subtitle 6A or its application
to any person or circumstance is held invalid, the
remainder of the subtitle or the application of the
provision to other persons or circumstances shall not
be affected. (Ord. 27297 § 1; passed Nov. 23, 2004)




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Tacoma Municipal Code


                                                           “Elementary or secondary schools” shall mean any
                     Chapter 6A.20                         school enrolling students in any of the grades from
                    ADMISSION TAX                          kindergarten through 12.
                                                           “Place” includes, but is not restricted to, theaters;
Sections:                                                  dance halls; amphitheaters; auditoriums; stadiums;
6A.20.010      Administrative provisions.                  athletic pavilions and fields; baseball and athletic
6A.20.020      Definitions.                                parks; circuses; swimming pools; golf courses;
6A.20.030      Tax levied.                                 outdoor amusement parks; such attractions as merry-
6A.20.040      Cover charge – Payment for                  go-rounds, Ferris wheels, roller coasters; observation
               refreshments.                               towers; private clubs; any cabaret; any private club
6A.20.050      Price to show on ticket.                    conducting cabaret activities; or any similar place of
6A.20.060      Collection and payment of tax.              entertainment. (Ord. 27873 Ex. A; passed Feb. 23,
                                                           2010: Ord. 27297 § 1; passed Nov. 23, 2004)
6A.20.010       Administrative provisions.
The administrative provisions of Chapter 6A.10 shall       6A.20.030     Tax levied.
be fully applicable to the provisions of this chapter      A. There is hereby levied and imposed upon every
except as expressly stated to the contrary herein.         person, without regard to age, who pays an admission
(Ord. 27297 § 1; passed Nov. 23, 2004)                     charge a tax in the amount of 5 percent on each
                                                           admission charge paid. Any fraction of tax $0.005
6A.20.020       Definitions.                               or more shall result in a tax at the next highest full
For the purpose of this chapter, the following words       cent. This shall be the charge, except as provided in
and phrases are defined as follows:                        the following subsections.
“Admission charge,” in addition to its usual and           B. Any person having the permanent use of boxes or
ordinary meaning, shall include, but not be limited in     seats or a lease for the use of any box or seat in any
meaning to, a charge made for season tickets or            place for which an admission charge is made shall
subscriptions; a cover charge or a charge made for         pay a tax in the amount of 5 percent on the admission
use of seats and tables, reserved or otherwise, and        charge or charge for season or series ticket or box
similar accommodations; a charge made for food and         lease. Any fraction of tax $0.005 or more shall result
refreshments in any place where any free                   in a tax at the next highest full cent.
entertainment, recreation, or amusement is provided;
                                                           C. No tax shall be levied on any person who is
a charge made for rental or use of equipment or
                                                           admitted free and from whom no compensating
facilities for purposes of recreation or amusement,
                                                           payment is obtained. The tax on reduced admission
including, but not limited to, golf, golf driving
                                                           charges shall be charged on such reduced charge and
ranges, swimming pools, archery, pool, billiards,
                                                           not on the regular admission charge.
shuffleboard, picture machines, amusement rides
(whether such rides are restricted to tracks or not),      D. Such tax shall not apply to any person paying an
automatic baseball, table-type bowling games, all          admission to any activity of any elementary or
other ball-operated games, and where the rental of         secondary school; provided, however, that this
the equipment or facilities is necessary to the            exclusion shall apply only to activities conducted at
enjoyment of the privilege for which a general             the school and one activity per calendar year not
admission is charged, the combined charge shall be         longer than ten days held off the school property.
considered as the admission charge; and a charge           This exclusion shall not include activities covered
made for automobile parking where the amount of            under Chapter 6A.60 of the TMC.
the charge is determined according to the number of
passengers in an automobile. A donation for                E. Such tax shall not apply to any person attending
admittance shall be deemed an admission charge.            an event when the principal purpose of the primary
                                                           sponsor of the event is the public performance or
“Admission charge” also includes any service charge,       exhibition of visual or performing arts, historical
mailing fee, or other ancillary payment, per ticket        objects, or scientific works and said sponsor is
and/or per order, whether or not they are printed on       located in the City and is exempt from taxation
the ticket.                                                pursuant to RCW 82.04.3651, nor shall such tax
                                                           apply to admissions collected by a city or county
                                                           from any person attending a public celebration
                                                           sponsored by a city or county.




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                                                                                        Tacoma Municipal Code


F. Such tax shall not apply to any person paying an         Established Price
admission to any athletic event sponsored or
                                                            City Tax
conducted by an elementary or secondary school
wherein the athletic participants are students in such      Total Price
school.
                                                            (Ord. 27873 Ex. A; passed Feb. 23, 2010:
G. If the ticket price is accompanied by a service          Ord. 27297 § 1; passed Nov. 23, 2004)
charge, mailing fee, or other ancillary payment, per
ticket and/or per order, the admission tax shall be         6A.20.060     Collection and payment of tax.
based upon the total sum of the admission price plus        Any person who receives any payment for
any such surcharge(s), whether or not they are              admissions on which a tax is levied under this
printed on the ticket or order. (Ord. 27873 Ex. A;          chapter shall collect the amount of the tax imposed
passed Feb. 23, 2010: Ord. 27297 § 1; passed                from the person making the admission payment and
Nov. 23, 2004)                                              shall remit the same as herein provided. The tax
                                                            required to be collected under this chapter shall be
6A.20.040         Cover charge – Payment for                deemed to be held in trust by the one required to
                  refreshments.                             collect the same until paid to the City as herein
The admission charge to any cabaret, any private            provided.
club conducting cabaret activities, or any similar
                                                            Any person required to collect the tax imposed under
place of entertainment is deemed to be 20 percent of
                                                            this chapter who fails to collect the same, or having
the total amount charged for any one or, if more than
                                                            collected the same, fails to remit the same to the City
one, the aggregate of the following: refreshments,
                                                            in the manner prescribed by this chapter, whether
food, service, and merchandise, and, as so computed,
                                                            such failure be the result of his or her own act or the
is hereby taxed in the amount of 5 percent rounded
                                                            result of acts or conditions beyond his or her control,
up to the nearest cent, payable monthly. However,
                                                            shall nevertheless be personally liable to the City for
said tax shall not be levied upon establishments
                                                            the amount of such tax, and shall, unless remittance
holding Class C cabaret licenses as defined in
                                                            be made as herein required, be guilty of a violation of
TMC 6B.70.030.C. In addition, where a separate
                                                            this chapter. The tax imposed hereunder shall be
charge for admission or a cover charge or a charge
                                                            collected at the time admission charge is paid by the
for use of seats or tables is made, the tax due shall be
                                                            person seeking admission to any place and shall be
computed at the rate of 5 percent rounded up to the
                                                            reported and remitted by the person receiving the tax
nearest cent. (Ord. 27297 § 1; passed Nov. 23, 2004)
                                                            to the Director in quarterly or monthly installments.
                                                            Payment by check shall not relieve the person
6A.20.050         Price to show on ticket.                  collecting the tax from liability for payment and
Whenever a charge is made for admission to any              remittance of the tax to the City unless the check is
place, a serially numbered or reserved seat ticket          honored and in the full and correct amount. Any
shall be furnished to the person paying such charge         person receiving any payment for admissions shall
unless written approval has been obtained from the          make out a return upon such forms and setting forth
Department to use a turnstile or other counting             such information as the Director may require,
device which will accurately count the number of            showing the amount of the tax upon admissions for
paid admissions. The established price, city tax, and       which he or she is liable for the preceding period and
total price at which every such admission ticket or         shall sign and transmit the same to the Director with
card is sold shall be conspicuously and indelibly           a remittance for said amount; provided, that the
printed or written on the face or back of that part of      Director may, at his or her discretion, require returns
the ticket which is to be taken up by the management        from anyone receiving admission payments, setting
of the place to which admission is gained. It shall be      forth such additional information as he may deem
unlawful for anyone to sell an admission ticket or          necessary to determine correctly the amount of tax
card on which the name of the person conducting the         collected and payable. Whenever any theater, circus,
event and the price is not so printed, stamped, or          show, exhibition, entertainment, or amusement
written, or to sell or offer to sell an admission ticket    makes an admission charge which is subject to the
or card at a price in excess of the price printed,          tax herein levied, and the same is of a transitory or
stamped or written thereon. When a charge is made           temporary nature, of which the Director shall be the
for admission, a sign must be posted in a conspicuous       judge, the Director shall require the report and
place on the entrance or ticket office which breaks         remittance of the admission tax immediately upon the
down the admission charge as follows:




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collection of same, at the conclusion of the
performance or exhibition, or at the conclusion of a
series of performances or exhibitions, or at such
other time as the Director shall determine; the
Director may require, prior to a permit being given of
a temporary or transitory nature, a sum of money or
bond in lieu thereof conditioned upon the faithful
compliance with the provisions of this chapter, in an
amount to be determined by the Director, sufficient
to cover the amounts which shall become due and
owing to the City upon conclusion. (Ord. 27297 § 1;
passed Nov. 23, 2004)




(Revised 02/2010)                                  6-20   City Clerk’s Office
                                                                                           Tacoma Municipal Code


                                                               statutes or rules promulgated by the Department of
                      Chapter 6A.30                            Revenue. (Ord. 27297 § 1; passed Nov. 23, 2004)
     BUSINESS AND OCCUPATION TAX
                                                               6A.30.020      Exercise of revenue license
Sections:                                                                     power.
6A.30.010        Purpose.                                      The provisions of this chapter are subject to periodic
6A.30.020        Exercise of revenue license power.            statutory or administrative rule changes or judicial
6A.30.028        Administrative provisions.                    interpretations of the ordinances or rules. The
6A.30.030        Definitions.                                  responsibility rests with the licensee or taxpayer to
6A.30.040        Agency – Sales and services by agent,         reconfirm tax computation procedures and remain in
                 consignee, bailee, factor, or auctioneer.     compliance with the TMC. (Ord. 27297 § 1; passed
6A.30.050        Imposition of the tax – Tax or fee            Nov. 23, 2004)
                 levied.
6A.30.060        Doing business with the City.                 6A.30.028      Administrative provisions.
6A.30.065        Job credits.
6A.30.070        Multiple activities credit when activities    The administrative provisions contained in
                 take place in one or more cities with         Chapter 6A.10 shall be fully applicable to the
                 eligible gross receipt taxes.                 provisions of this chapter except as expressly stated
6A.30.075        Deductions to prevent multiple taxation       to the contrary herein.
                 of manufacturing transactions occurring
                 prior to January 1, 2008 involving more       6A.30.030      Definitions.
                 than one city with an eligible gross          In construing the provisions of this chapter, the
                 receipts tax.                                 following definitions shall be applied. Words in the
6A.30.076        Assignment of gross income derived            singular number shall include the plural, and the
                 from intangibles.                             plural shall include the singular.
6A.30.077        Allocation and apportionment of
                                                               “Advance,” “reimbursement.”
                 income when activities take place in
                 more than one jurisdiction.                   A. “Advance” means money or credits received by a
6A.30.078        Allocation and apportionment of               taxpayer from a customer or client with which the
                 printing and publishing income when           taxpayer is to pay costs or fees on behalf of the
                 activities take place in more than one        customer or client.
                 jurisdiction.
                                                               B. “Reimbursement” means money or credits
6A.30.090        Exemptions.
                                                               received from a customer or client to repay the
6A.30.100        Deductions.
                                                               taxpayer for money or credits expended by the
6A.30.110        Application to City’s business
                                                               taxpayer in payment of costs or fees of the customer
                 activities.
                                                               or client.
6A.30.120        Tax part of overhead.
6A.30.130        Severability clause.                          “Agricultural product,” “farmer.”

6A.30.010         Purpose.                                     A. “Agricultural product” means any product of
                                                               plant cultivation or animal husbandry including, but
This section implements Washington Constitution                not limited to: a product of horticulture, grain
Article XI, Section 12 and RCW 35.22.280(32)                   cultivation, vermiculture, viticulture, or aquaculture,
(first class cities), which give municipalities the            as defined in RCW 15.85.020; plantation Christmas
authority to license for revenue. In the absence of a          trees; turf; or any animal, including, but not limited
legal or constitutional prohibition, municipalities            to, an animal that is a private sector cultured aquatic
have the power to define taxation categories as they           product, as defined in RCW 15.85.020, or a bird,
see fit in order to respond to the unique concerns and         insect, or the substances obtained from such an
responsibilities of local government. It is intended           animal. “Agricultural product” does not include
that this chapter be as uniform as possible among the          animals intended to be pets.
various municipalities. Uniformity with provisions
of state tax laws should not be presumed, and                  B. “Farmer” means any person engaged in the
references in this section to statutory or                     business of growing or producing, upon the person’s
administrative rule changes do not mean state tax              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




City Clerk’s Office                                     6-21                                         (Revised 02/2010)
Tacoma Municipal Code


person using such products as ingredients in a                  3. Incorporating such property as an ingredient or
manufacturing process, or a person growing or                   component of a new product or as a chemical used in
producing such products for the person’s own                    processing a new product when the primary purpose
consumption. “Farmer” does not include a person                 of such chemical is to create a chemical reaction
selling any animal or substance obtained therefrom in           directly through contact with an ingredient of a new
connection with the person’s business of operating a            product; or
stockyard or a slaughter or packing house. “Farmer”
                                                                4. Consuming the property in producing ferrosilicon
does not include any person with respect to the
                                                                which is subsequently used in producing magnesium
business of taking, cultivating, or raising timber.
                                                                for sale, if the primary purpose of such property is to
“Business” includes all activities engaged in with the          create a chemical reaction directly through contact
object of gain, benefit, or advantage to the taxpayer           with an ingredient of ferrosilicon;
or to another person or class, directly or indirectly.
                                                                B. Any person engaged in any business activity
“Business and occupation tax” or “gross receipts tax”           taxable under Section 6A.30.050.A.9;
means a tax imposed on or measured by the value of
                                                                C. Any person who purchases, acquires, or uses any
products, the gross income of the business, or the
                                                                competitive telephone service as herein defined,
gross proceeds of sales, as the case may be, and that
                                                                other than for resale in the regular course of business;
is the legal liability of the business.
                                                                D. Any person who purchases, acquires, or uses any
“City” means the City of Tacoma.
                                                                personal, business, or professional service defined as
“Commercial or industrial use” means the following              a retail sale or retail service in Section 6A.30.030,
uses of products, including by-products, by the                 other than for resale in the regular course of business;
extractor or manufacturer thereof:
                                                                E. Any person who is an end user of software;
A. Any use as a consumer;
                                                                F. Any person engaged in the business of “public
B. Any use in the manufacturing of products                     road construction” with respect to tangible personal
including articles, substances or commodities.                  property when that person incorporates the tangible
                                                                personal property as an ingredient or component of a
“Competitive telephone service” means the providing
                                                                publicly-owned street, place, road, highway,
by any person of telecommunications equipment or
                                                                easement, right-of-way, mass public transportation
apparatus, or service related to that equipment or
                                                                terminal or parking facility, bridge, tunnel, or trestle
apparatus such as repair or maintenance service, if
                                                                by installing, placing, or spreading the property in or
the equipment or apparatus is of a type which can be
                                                                upon the right-of-way of a publicly-owned street,
provided by persons that are not subject to regulation
                                                                place, road, highway, easement, bridge, tunnel, or
as telephone companies under Title 80 RCW and for
                                                                trestle, or in or upon the site of a publicly-owned
which a separate charge is made.
                                                                mass public transportation terminal or parking
“Consumer” means the following:                                 facility;
A. Any person who purchases, acquires, owns,                    G. Any person who is an owner, lessee, or has the
holds, or uses any tangible or intangible personal              right of possession to or an easement in real property
property irrespective of the nature of the person’s             which is being constructed, repaired, decorated,
business and including, among others, without                   improved, or otherwise altered by a person engaged
limiting the scope hereof, persons who install, repair,         in business;
clean, alter, improve, construct, or decorate real or
                                                                H. Any person who is an owner, lessee, or has the
personal property of or for a consumer other than for
                                                                right of possession to personal property which is
the purpose of:
                                                                being constructed, repaired, improved, cleaned,
1. Resale as tangible or intangible personal property           imprinted, or otherwise altered by a person engaged
in the regular course of business;                              in business;
2. Incorporating such property as an ingredient or              I. Any person engaged in “government contracting.”
component of real or personal property when                     Any such person shall be a consumer within the
installing, repairing, cleaning, altering, imprinting,          meaning of this subsection with respect to tangible
improving, constructing, or decorating such real or             personal property incorporated into, installed in, or
personal property of or for consumers;                          attached to such building or other structure by such
                                                                person;




(Revised 02/2010)                                        6-22                                            City Clerk’s Office
                                                                                           Tacoma Municipal Code


Nothing contained in this or any other subsection of         E. Is a tax imposed by a local jurisdiction, whether
this section shall be construed to modify any other          within or without the state of Washington, and not by
definition of “consumer.”                                    a country, state, province, or any other non-local
                                                             jurisdiction above the county level.
“Delivery” means the transfer of possession of
tangible personal property between the seller and the        “Engaging in business.”
buyer or the buyer's representative. Delivery to an
                                                             A. The term “engaging in business” means
employee of a buyer is considered delivery to the
                                                             commencing, conducting, or continuing in business,
buyer. Transfer of possession of tangible personal
                                                             and also the exercise of corporate or franchise
property occurs when the buyer or the buyer's
                                                             powers, as well as liquidating a business when the
representative first takes physical control of the
                                                             liquidators thereof hold themselves out to the public
property or exercises dominion and control over the
                                                             as conducting such business.
property. Dominion and control means the buyer has
the ability to put the property to the buyer's own           B. This section sets forth examples of activities that
purposes. It means the buyer or the buyer’s                  constitute engaging in business in the City, and
representative has made the final decision to accept         establishes safe harbors for certain of those activities
or reject the property, and the seller has no further        so that a person who meets the criteria may engage in
right to possession of the property and the buyer has        de minimis business activities in the City without
no right to return the property to the seller, other than    having to register and obtain a business license or
under a warranty contract. A buyer does not exercise         pay City business and occupation taxes. The
dominion and control over tangible personal property         activities listed in this section are illustrative only and
merely by arranging for shipment of the property             are not intended to narrow the definition of
from the seller to itself. A buyer's representative is a     “engaging in business” in subsection A above. If an
person, other than an employee of the buyer, who is          activity is not listed, whether it constitutes engaging
authorized in writing by the buyer to receive tangible       in business in the City shall be determined by
personal property and take dominion and control by           considering all the facts and circumstances and
making the final decision to accept or reject the            applicable law.
property. Neither a shipping company nor a seller
                                                             C. Without being all inclusive, any one of the
can serve as a buyer's representative. It is immaterial
                                                             following activities conducted within the City by a
where the contract of sale is negotiated or where the
                                                             person, or its employee, agent, representative,
buyer obtains title to the property. Delivery terms
                                                             independent contractor, broker, or another acting on
and other provisions of the Uniform Commercial
                                                             its behalf constitutes engaging in business and
Code (Title 62A RCW) do not determine when or
                                                             requires a person to register and obtain a business
where delivery of tangible personal property occurs
                                                             license.
for purposes of taxation.
                                                             1. Owning, renting, leasing, maintaining, or having
“Director” means the Director of the Finance
                                                             the right to use, or using, tangible personal property,
Department of the City or any officer, agent, or
                                                             intangible personal property, or real property
employee of the City designated to act on the
                                                             permanently or temporarily located in the City.
Director’s behalf.
                                                             2. Owning, renting, leasing, using, or maintaining an
“Eligible gross receipts tax” means a tax which:
                                                             office, place of business, or other establishment in
A. Is imposed on the act or privilege of engaging in         the City.
business activities within Section 6A.30.050; and
                                                             3. Soliciting sales.
B. Is measured by the gross volume of business, in
                                                             4. Making repairs or providing maintenance or
terms of gross receipts and is not an income tax or
                                                             service to real or tangible personal property,
value added tax; and
                                                             including warranty work and property maintenance.
C. Is not, pursuant to law or custom, separately
                                                             5. Providing technical assistance or service,
stated from the sales price; and
                                                             including quality control, product inspections,
D. Is not a sales or use tax, business license fee,          warranty work, or similar services on or in
franchise fee, royalty, or severance tax measured by         connection with tangible personal property sold by
volume or weight, or concession charge, or payment           the person or on its behalf.
for the use and enjoyment of property, property right,
                                                             6. Installing, constructing, or supervising installation
or a privilege; and
                                                             or construction of, real or tangible personal property.




City Clerk’s Office                                   6-23                                           (Revised 02/2010)
Tacoma Municipal Code


7. Soliciting, negotiating, or approving franchise,           2. Meeting with government representatives in their
license, or other similar agreements.                         official capacity, other than those performing
                                                              contracting or purchasing functions.
8. Collecting current or delinquent accounts.
                                                              3. Attending meetings such as board meetings,
9. Picking up and transporting tangible personal
                                                              retreats, seminars, conferences, or other meetings
property, solid waste, construction debris, or
                                                              wherein the person does not provide training in
excavated materials.
                                                              connection with tangible personal property sold by
10. Providing disinfecting and pest control services,         the person or on its behalf.
employment and labor pool services, home nursing
                                                              4. Renting tangible or intangible property as a
care, janitorial services, appraising, landscape
                                                              customer when the property is not used in the City.
architectural services, security system services,
surveying, and real estate services including the             5. Attending, but not participating in, a “trade show”
listing of homes and managing real property.                  or “multiple vendor events.” Persons participating at
                                                              a trade show shall review the City’s trade show or
11. Rendering professional services such as those
                                                              multiple vendor event ordinances.
provided by accountants, architects, attorneys,
auctioneers, consultants, engineers, professional             6. Conducting advertising through the mail.
athletes, barbers, baseball clubs, and other sports
                                                              7. Soliciting sales by phone from a location outside
organizations, chemists, consultants, psychologists,
                                                              the City.
court reporters, dentists, doctors, detectives,
laboratory operators, teachers, and veterinarians.            E. A seller located outside the City merely delivering
                                                              goods into the City by means of a common carrier is
12. Meeting with customers or potential customers,
                                                              not required to register and obtain a business license,
even when no sales or orders are solicited at the
                                                              provided that it engages in no other business
meetings.
                                                              activities in the City. Such activities do not include
13. Training or recruiting agents, representatives,           those in subsection (D).
independent contractors, brokers or others, domiciled
                                                              The City expressly intends that engaging in business
or operating on a job in the City, acting on its behalf,
                                                              include any activity sufficient to establish nexus for
or for customers or potential customers.
                                                              purposes of applying the tax under the law and the
14. Investigating, resolving, or otherwise assisting in       constitutions of the United States and the state of
resolving customer complaints.                                Washington. Nexus is presumed to continue as long
                                                              as the taxpayer benefits from the activity that
15. In-store stocking or manipulating products or
                                                              constituted the original nexus generating contact or
goods sold to and owned by a customer, regardless of
                                                              subsequent contacts.
where sale and delivery of the goods took place.
                                                              “Extracting” is the activity engaged in by an
16. Delivering goods in vehicles owned, rented,
                                                              extractor and is reportable under the extracting
leased, used, or maintained by the person or another
                                                              classification.
acting on its behalf.
                                                              “Extractor” means every person who from the
17. Accepting or executing a contract with the City,
                                                              person’s own land or from the land of another under
irrespective of whether goods or services are
                                                              a right or license granted by lease or contract, either
delivered within or without the City, or whether the
                                                              directly or by contracting with others for the
person’s office or place of business is within or
                                                              necessary labor or mechanical services, for sale or for
without the City.
                                                              commercial or industrial use, mines, quarries, takes
D. If a person, or an employee, agent, representative,        or produces coal, oil, natural gas, ore, stone, sand,
independent contractor, broker, or another acting on          gravel, clay, mineral, or other natural resource
the person’s behalf, engages in no other activities in        product; or fells, cuts or takes timber, Christmas
or with the City but the following, it need not register      trees, other than plantation Christmas trees, or other
and obtain a business license and pay tax.                    natural products; or takes fish, or takes, cultivates, or
                                                              raises shellfish, or other sea or inland water foods or
1. Meeting with suppliers of goods and services as a
                                                              products. “Extractor” does not include persons
customer.
                                                              performing under contract the necessary labor or
                                                              mechanical services for others; or persons meeting
                                                              the definition of farmer.




(Revised 02/2010)                                      6-24                                            City Clerk’s Office
                                                                                         Tacoma Municipal Code


“Extractor for hire” means a person who performs             1. A mutual fund or other regulated investment
under contract necessary labor or mechanical                 company as defined in Section 851(a) of the Internal
services for an extractor.                                   Revenue Code of 1986, as amended;
“Gross income of the business” means the value               2. An investment company, as that term is used in
proceeding or accruing by reason of the transaction          Section 3(a) of the Investment Company Act of 1940,
of the business engaged in and includes gross                as well as any entity that would be an investment
proceeds of sales, compensation for the rendition of         company for this purpose but for the exemptions
services, gains realized from trading in stocks, bonds,      contained in Section 3(c)(1) or (11) of the aforesaid
or other evidences of indebtedness, interest, discount,      1940 Act;
rents, royalties, fees, commissions, dividends, and
                                                             3. An employee benefit plan, which includes any
other emoluments however designated, all without
                                                             plan, trust, commingled employee benefit trust, or
any deduction on account of the cost of tangible
                                                             custodial arrangement that is subject to the Employee
property sold, the cost of materials used, labor costs,
                                                             Retirement Income Security Act of 1974, as
interest, discount, delivery costs, taxes, or any other
                                                             amended, 29 U.S.C. Sec. 1001 et seq., or that is
expense whatsoever paid or accrued and without any
                                                             described in Sections 125, 401, 403, 408, 457, and
deduction on account of losses.
                                                             501(c)(9), and (17) through (23) of the Internal
“Gross proceeds of sales” means the value                    Revenue Code of 1986, as amended, or a similar plan
proceeding or accruing from the sale of tangible             maintained by a state or local government, or a plan
personal property or for services rendered, without          trust, or custodial arrangement established to self-
any deduction on account of the cost of property             insure benefits required by federal, state, or local
sold, the cost of materials used, labor costs, interest,     law;
discount paid, delivery costs, taxes, or any other
                                                             4. A fund maintained by a tax-exempt organization,
expense whatsoever paid or accrued and without any
                                                             as defined in Section 501(c)(3) of the Internal
deduction on account of losses.
                                                             Revenue Code of 1986, as amended, for operating,
“In this City” or “within this City” includes all            quasi-endowment, or endowment purposes;
federal areas lying within the corporate city limits of
                                                             5. Funds that are established for the benefit of such
the City.
                                                             tax exempt organizations, such as charitable
“Investment management services.”                            remainder trusts, charitable lead trusts, charitable
                                                             annuity trusts, or other similar trusts; or
A. “Investment management services” includes
investment research, investment consulting, fund             6. Collective investment funds similar to those
administration, fund distribution, investment                described in subsections (B)(1) through (5) of this
transactions, or related investment services to persons      section created under the laws of a foreign
or for or on behalf of a collective investment fund. A       jurisdiction.
person is considered to be engaged in providing
                                                             “Manufacturer,” “to manufacture.”
international investment management services if such
person is providing investment management services           A. “Manufacturer” means every person who, either
and/or is a member of an affiliated group (a group of        directly or by contracting with others for the
corporations under common ownership or control)              necessary labor or mechanical services, manufactures
primarily in the business of providing investment            for sale or for commercial or industrial use from the
management services to collective investment funds,          person’s own materials or ingredients any products.
and at least 15 percent of the gross income of the           When the owner of equipment or facilities furnishes
person and/or affiliated group is derived from               or sells to a customer, prior to manufacture, materials
providing investment management services to any of           or ingredients equal to less than 20 percent of the
the following:                                               total value of all materials or ingredients that become
                                                             a part of the finished product, the owner of the
1. Persons or collective investment funds residing
                                                             equipment or facilities will be deemed to be a
outside the United States; or
                                                             processor for hire and not a manufacturer. A
2. Collective investment funds with at least                 business not located in the City that is the owner of
50 percent of their investment assets located or             materials or ingredients processed for it in the City
issued outside the United States.                            by a processor for hire shall be deemed to be engaged
                                                             in business as a manufacturer in the City.
B. For the purpose of this section, “collective
investment fund” includes:




City Clerk’s Office                                   6-25                                        (Revised 02/2010)
Tacoma Municipal Code


B. “To manufacture” means all activities of a               exercises legal dominion and control. The regular
commercial or industrial nature wherein labor or skill      business of the person is presumed conducted at a
is applied, by hand or machinery, to materials or           location:
ingredients so that as a result thereof a new, different
                                                            A. Whose address the person uses as his or her
or useful product is produced for sale or commercial
                                                            business mailing address; and
or industrial use, and shall include:
                                                            B. Where the place of primary use is shown on a
1. The production of special made or custom made
                                                            telephone billing or a location containing a telephone
articles;
                                                            line, listed in a public telephone directory or other
2. The production of dental appliances, devices,            similar publication, under the business name; and
restorations, substitutes, or other dental laboratory
                                                            C. Where the person holds him- or herself out to the
products by a dental laboratory or dental technician;
                                                            general public as conducting his or her regular
3. Crushing and/or blending of rock, sand, stone,           business through signage or other means; and
gravel, or ore, and
                                                            D. Where the person is required to obtain any
4. The producing of articles for sale, or for               appropriate state and local business license or
commercial or industrial use, from raw materials or         registration unless he or she is exempted by law from
prepared materials by giving such materials, articles,      such requirement.
and substances of trade or commerce new forms,
                                                            A vehicle such as a pick-up, van, truck, boat or other
qualities, properties, or combinations, including, but
                                                            motor vehicle is not an office or place of business. A
not limited to, such activities as making, fabricating,
                                                            post office box is not an office or place of business.
processing, refining, mixing, slaughtering, packing,
aging, curing, mild curing, preserving, canning, and        If a person has an office or place of business, the
the preparing and freezing of fresh fruits and              person’s home is not an office or place of business
vegetables.                                                 unless it meets the criteria for office or place of
                                                            business above. If a person has no office or place of
“To manufacture” shall not include the production of
                                                            business, the person’s home or apartment within the
computer software if the computer software is
                                                            City will be deemed the place of business.
delivered from the seller to the purchaser by means
other than tangible storage media, including the            “Option to purchase” shall mean a continuing offer
delivery by use of a tangible storage media where the       or contract by which owner stipulates with another
tangible storage media is not physically transferred to     that the latter shall have the right to buy property at a
the purchaser.                                              fixed dollar price within a certain time. An
                                                            agreement is only an option when no obligation rests
“Manufacturing” means the activity conducted by a
                                                            on the potential buyer to make any payment except
manufacturer and is reported under the
                                                            such as may be agreed upon by the parties as
manufacturing classification.
                                                            consideration to support the option until the potential
“Newspaper,” “magazine,” “periodical.”                      buyer has made up his or her mind within a time
                                                            specified to complete the purchase. The use of the
A. “Newspaper” means a publication offered for sale
                                                            term “fair market value” or any other like term shall
regularly at stated intervals at least once per week
                                                            not be substituted for a fixed dollar price in
and printed on newsprint in tabloid or broadsheet
                                                            determining if an “option to purchase” exists.
format folded loosely together without stapling, glue,
or any other binding of any kind.                           “Person” means any individual, receiver,
                                                            administrator, executor, assignee, trustee in
B. “Magazine” or “periodical” means any printed
                                                            bankruptcy, trust, estate, firm, co-partnership, joint
publication, other than a newspaper, issued and
                                                            venture, club, company, joint stock company,
offered for sale regularly at stated intervals at least
                                                            business trust, municipal corporation, political
once every three months, including any supplement
                                                            subdivision of the state of Washington, corporation,
or special edition of the publication. Any publication
                                                            limited liability company, association, society, or any
meeting this definition qualifies regardless of its
                                                            group of individuals acting as a unit, whether mutual,
content.
                                                            cooperative, fraternal, nonprofit, or otherwise, and
“Office” or “place of business” means a fixed               the United States or any instrumentality thereof.
location or permanent facility where the regular
                                                            “Precious metal bullion” or “monetized bullion.”
business of the person is conducted and which is
either owned by the person or over which the person




(Revised 02/2010)                                    6-26                                            City Clerk’s Office
                                                                                           Tacoma Municipal Code


A. “Precious metal bullion” means any precious                swimming, bungee jumping, ski lifts and tows,
metal which has been put through a process of                 basketball, racquetball, handball, squash, tennis,
smelting or refining, including, but not limited to,          batting cages, day trips for sightseeing purposes, and
gold, silver, platinum, rhodium, and palladium, and           others, when provided to consumers. “Amusement
which is in such state or condition that its value            and recreation services” also include the provision of
depends upon its contents and not upon its form.              related facilities such as basketball courts, tennis
                                                              courts, handball courts, swimming pools, and charges
B. “Monetized bullion,” for purposes of this section,
                                                              made for providing the opportunity to dance. The
means coins or other forms of money manufactured
                                                              term “amusement and recreation services” does not
from gold, silver, or other metals and heretofore,
                                                              include instructional lessons to learn a particular
now, or hereafter used as a medium of exchange
                                                              activity such as tennis lessons, swimming lessons, or
under the laws of this state, the United States, or any
                                                              archery lessons.
foreign nation, but does not include coins or money
sold to be manufactured into jewelry or works of art.         B. Abstract, title insurance, and escrow services;
“Processing for hire” means the performance of labor          C. Credit bureau services;
and mechanical services upon materials or
                                                              D. Automobile parking and storage garage services;
ingredients belonging to others so that as a result a
new, different, or useful product is produced for sale        E. Landscape maintenance and horticultural
or commercial or industrial use. A processor for hire         services, but excluding (1) horticultural services
is any person who would be a manufacturer if that             provided to farmers, and (2) pruning, trimming,
person were performing the labor and mechanical               repairing, removing, and clearing of trees and brush
services upon that person’s own materials or                  near electric transmission or distribution lines or
ingredients. If a person furnishes or sells to a              equipment, if performed by or at the direction of an
customer, prior to manufacture, materials or                  electric utility;
ingredients equal to 20 percent or more of the total
                                                              F. Service charges associated with tickets to
value of all materials or ingredients that become a
                                                              professional sporting events;
part of the finished product the person will be
deemed to be a manufacturer and not a processor for           G. The following personal services: physical fitness
hire.                                                         services, tanning salon services, tattoo parlor
                                                              services, steam bath services, Turkish bath services,
“Product” or “byproduct.”
                                                              escort services, and dating services.
A. “Product” means tangible personal property,
                                                              H. The term shall also include the renting or leasing
including articles, substances, or commodities
                                                              of tangible personal property to consumers and the
created, brought forth, extracted, or manufactured by
                                                              rental of equipment with an operator.
human or mechanical effort.
                                                              “Royalties” means compensation for the use of
B. “Byproduct” means any additional product, other
                                                              intangible property, such as copyrights, patents,
than the principal or intended product, which results
                                                              licenses, franchises, trademarks, trade names, and
from extracting or manufacturing activities and
                                                              similar items.
which has a market value, without regard to whether
or not such additional product was an expected or             “Sale,” “casual or isolated sale.”
intended result of the extracting or manufacturing
                                                              A. “Sale” means any transfer of the ownership of,
activities.
                                                              title to, or possession of property for a valuable
“Retailing” means the activity of engaging in making          consideration and includes any activity classified as a
sales at retail and is reported under the retailing           “sale at retail,” “retail sale,” or “retail service.” It
classification.                                               includes renting or leasing, conditional sale contracts,
                                                              leases with option to purchase, and any contract
“Retail service” shall include the sale of or charge
                                                              under which possession of the property is given to
made for personal, business, or professional services
                                                              the purchaser but title is retained by the vendor as
including amounts designated as interest, rents, fees,
                                                              security for the payment of the purchase price. It
admission, and other service emoluments however
                                                              also includes the furnishing of food, drink, or meals
designated, received by persons engaging in the
                                                              for compensation, whether consumed upon the
following business activities:
                                                              premises or not.
A. Amusement and recreation services including, but
not limited to, golf, pool, billiards, skating, bowling,




City Clerk’s Office                                    6-27                                         (Revised 02/2010)
Tacoma Municipal Code


B. “Casual or isolated sale” means a sale made by a           defined in subsection (F) of this section, if such
person who is not engaged in the business of selling          tangible personal property replaces or becomes an
the type of property involved on a routine or                 ingredient or component of property covered by the
continuous basis.                                             extended warranty without intervening use by such
                                                              person.
“Sale at retail,” “retail sale.”
                                                              B. “Sale at retail” or “retail sale” also means every
A. “Sale at retail” or “retail sale” means every sale
                                                              sale of tangible personal property to persons engaged
of tangible personal property (including articles
                                                              in any business activity which is taxable under
produced, fabricated, or imprinted) to all persons
                                                              Sections 6A.30.050.A.7 or .9.
irrespective of the nature of their business and
including, among others, without limiting the scope           C. “Sale at retail” or “retail sale” shall include the
hereof, persons who install, repair, clean, alter,            sale of or charge made for tangible personal property
improve, construct, or decorate real or personal              consumed and/or for labor and services rendered
property of or for consumers, other than a sale to a          with respect to the following:
person who presents a resale certificate under
                                                              1. The installing, repairing, cleaning, altering,
RCW 82.04.470 and who:
                                                              imprinting, or improving of tangible personal
1. Purchases for the purpose of resale as tangible            property of or for consumers, including charges made
personal property in the regular course of business           for the mere use of facilities with respect thereto, but
without intervening use by such person; or                    excluding charges made for the use of coin-operated
                                                              laundry facilities when such facilities are situated in
2. Installs, repairs, cleans, alters, imprints, improves,
                                                              an apartment house, rooming house, or mobile home
constructs, or decorates real or personal property of
                                                              park for the exclusive use of the tenants thereof, and
or for consumers, if such tangible personal property
                                                              also excluding sales of laundry service to nonprofit
becomes an ingredient or component of such real or
                                                              health care facilities, and excluding services rendered
personal property without intervening use by such
                                                              with respect to live animals, birds and insects;
person; or
                                                              2. The constructing, repairing, decorating, or
3. Purchases for the purpose of consuming the
                                                              improving of new or existing buildings or other
property purchased in producing for sale a new
                                                              structures under, upon, or above real property of or
article of tangible personal property or substance, of
                                                              for consumers, including the installing or attaching of
which such property becomes an ingredient or
                                                              any article of tangible personal property therein or
component or is a chemical used in processing, when
                                                              thereto, whether or not such personal property
the primary purpose of such chemical is to create a
                                                              becomes a part of the realty by virtue of installation,
chemical reaction directly through contact with an
                                                              and shall also include the sale of services or charges
ingredient of a new article being produced for sale;
                                                              made for the clearing of land and the moving of earth
or
                                                              excepting the mere leveling of land used in
4. Purchases for the purpose of consuming the                 commercial farming or agriculture;
property purchased in producing ferrosilicon which is
                                                              3. The charge for labor and services rendered with
subsequently used in producing magnesium for sale,
                                                              respect to constructing, repairing, or improving any
if the primary purpose of such property is to create a
                                                              structure upon, above, or under any real property
chemical reaction directly through contact with an
                                                              owned by an owner who conveys the property by
ingredient of ferrosilicon; or
                                                              title, possession, or any other means to the person
5. Purchases for the purpose of providing the                 performing such construction, repair, or improvement
property to consumers as part of competitive                  for the purpose of performing such construction,
telephone service, as defined in RCW 82.04.065.               repair, or improvement and the property is then
The term shall include every sale of tangible personal        reconveyed by title, possession, or any other means
property which is used or consumed or to be used or           to the original owner;
consumed in the performance of any activity
                                                              4. The sale of or charge made for labor and services
classified as a “sale at retail” or “retail sale” even
                                                              rendered with respect to the cleaning, fumigating,
though such property is resold or utilized as provided
                                                              razing, or moving of existing buildings or structures,
in (1), (2), (3), (4), or (5) of this subsection following
                                                              but shall not include the charge made for janitorial
such use.
                                                              services; and for purposes of this section, the term
6. Purchases for the purpose of satisfying the                “janitorial services” shall mean those cleaning and
person's obligations under an extended warranty as            caretaking services ordinarily performed by




(Revised 02/2010)                                      6-28                                           City Clerk’s Office
                                                                                          Tacoma Municipal Code


commercial janitor service businesses including, but         F. “Sale at retail” or “retail sale” shall also include
not limited to, wall and window washing, floor               the sale of or charge made for an extended warranty
cleaning and waxing, and the cleaning in place of            to a consumer. For purposes of this subsection,
rugs, drapes and upholstery. The term “janitorial            "extended warranty" means an agreement for a
services” does not include painting, papering,               specified duration to perform the replacement or
repairing, furnace or septic tank cleaning, snow             repair of tangible personal property at no additional
removal, or sandblasting. Prior to 2003, fumigating,         charge or a reduced charge for tangible personal
razing, or moving of buildings would be taxable              property, labor, or both, or to provide
under the service classification;                            indemnification for the replacement or repair of
                                                             tangible personal property, based on the occurrence
5. The sale of or charge made for labor and services
                                                             of specified events. The term "extended warranty"
rendered with respect to automobile towing and
                                                             does not include an agreement, otherwise meeting the
similar automotive transportation services, but not
                                                             definition of extended warranty in this subsection, if
with respect to those required to report and pay taxes
                                                             no separate charge is made for the agreement and the
under RCW 82.16. Prior to 2003, this activity would
                                                             value of the agreement is included in the sales price
be taxable under the service classification;
                                                             of the tangible personal property covered by the
6. The sale of and charge made for the furnishing of         agreement.
lodging and all other services, except telephone
                                                             G. “Sale at retail” or “retail sale” shall also include
business and cable service, by a hotel, rooming
                                                             the sale of or charge made for labor and services
house, tourist court, motel, trailer camp, and the
                                                             rendered with respect to the building, repairing, or
granting of any similar license to use real property, as
                                                             improving of any street, place, road, highway,
distinguished from the renting or leasing of real
                                                             easement, right-of-way, mass public transportation
property, and it shall be presumed that the occupancy
                                                             terminal or parking facility, bridge, tunnel, or trestle
of real property for a continuous period of one month
                                                             which is owned by a municipal corporation or
or more constitutes a rental or lease of real property
                                                             political subdivision of the state of Washington or by
and not a mere license to use or enjoy the same. For
                                                             the United States, and which is used or to be used
the purposes of this subsection, it shall be presumed
                                                             primarily for foot or vehicular traffic including mass
that the sale of and charge made for the furnishing of
                                                             transportation vehicles of any kind (Public road
lodging for a continuous period of one month or
                                                             construction).
more to a person is a rental or lease real property and
not a mere license to enjoy the same;                        H. “Sale at retail” or “retail sale” shall also include
                                                             the sale of or charge made for labor and services
7. The sale of or charge made for tangible personal
                                                             rendered with respect to the constructing, repairing,
property, labor and services to persons taxable
                                                             decorating, or improving of new or existing buildings
under (1), (2), (3), (4), (5), and (6) of this subsection
                                                             or other structures under, upon, or above real
when such sales or charges are for property, labor,
                                                             property of or for the United States, any
and services which are used or consumed in whole or
                                                             instrumentality thereof, or a county or city housing
in part by such persons in the performance of any
                                                             authority created pursuant to RCW 35.82, including
activity defined as a “sale at retail” or “retail sale”
                                                             the installing or attaching of any article of tangible
even though such property, labor, and services may
                                                             personal property therein or thereto, whether or not
be resold after such use or consumption. Nothing
                                                             such personal property becomes a part of the realty
contained in this subsection shall be construed to
                                                             by virtue of installation (government contracting).
modify subsection A of this section and nothing
contained in subsection A of this section shall be           I. “Sale at retail” or “retail sale” shall not include the
construed to modify this subsection.                         sale of services or charges made for the clearing of
                                                             land and the moving of earth of or for the United
D. “Sale at retail” or “retail sale” shall also include
                                                             States, any instrumentality thereof, or a county or city
the providing of competitive telephone service to
                                                             housing authority. Nor shall the term include the sale
consumers.
                                                             of services or charges made for cleaning up for the
E. “Sale at retail” or “retail sale” shall also include      United States, or its instrumentalities, radioactive
the sale of canned software other than a sale to a           waste, and other byproducts of weapons production
person who presents a resale certificate under               and nuclear research and development. (This should
RCW 82.04.470, regardless of the method of delivery          be reported under the service and other
to the end user, but shall not include custom software       classification.)
or the customization of canned software.




City Clerk’s Office                                   6-29                                          (Revised 02/2010)
Tacoma Municipal Code


J. “Sale at retail” or “retail sale” shall not include the    applications using or incorporating canned software
sale of or charge made for labor and services                 to specific individualized requirements of a single
rendered for environmental remedial action . (This            person. Customization of canned software includes
should be reported under the service and other                individualized configuration of software to work with
classification.)                                              other software and computer hardware, but does not
                                                              include routine installation. Customization of canned
“Sale at wholesale” or “wholesale sale” means any
                                                              software does not change the underlying character or
sale of tangible personal property which is not a retail
                                                              taxability of the original canned software.
sale, and any charge made for labor and services
rendered for persons who are not consumers, in                D. “Master copies” of software means copies of
respect to real or personal property and retail               software from which a software developer, author,
services, if such charge is expressly defined as a            inventor, publisher, licensor, sublicensor, or
retail sale or retail service when rendered to or for         distributor makes copies for sale or license. The
consumers. Sale at wholesale also includes the sale           software encoded on a master copy and the media
of telephone business to another telecommunications           upon which the software resides are both ingredients
company as defined in RCW 80.04.010 for the                   of the master copy.
purpose of resale, as contemplated by
                                                              E. “Retained rights” means any and all rights,
RCW 35.21.715.
                                                              including intellectual property rights such as those
“Services” means any activity that does not fall              rights arising from copyrights, patents, and trade
within one of the other tax classifications of the City.      secret laws, that are owned or are held under contract
                                                              or license by a software developer, author, inventor,
“Software,” “prewritten software,” “custom
                                                              publisher, licensor, sublicensor, or distributor.
software,” “customization of canned software,”
“master copies,” or “retained rights.”                        F. “Software” means any information, program, or
                                                              routine, or any set of one or more programs, routines,
A. “Prewritten software” or “canned software”
                                                              or collections of information, used or intended for
means computer software, including prewritten
                                                              use to convey information that causes one or more
upgrades, that is not designed and developed by the
                                                              computers or pieces of computer-related peripheral
author or other creator to the specifications of a
                                                              equipment, or any combination thereof, to perform a
specific purchaser. The combining of two or more
                                                              task or set of tasks. “Software” includes the
prewritten computer software programs or prewritten
                                                              associated documentation, materials, or ingredients,
portions thereof does not cause the combination to be
                                                              regardless of the media upon which that
other than prewritten computer software. Prewritten
                                                              documentation is provided, that describes the code
computer software includes software designed and
                                                              and its use, operation, and maintenance and that
developed by the author or other creator to the
                                                              typically is delivered with the code to the consumer.
specifications of a specific purchaser when it is sold
                                                              All software is classified as either canned or custom.
to a person other than such purchaser. Where a
person modifies or enhances computer software of              “Taxpayer” means any person as herein defined
which said person(s) is not the author or creator, the        required to have a registration under this Subtitle 6A
person shall be deemed to be the author or creator            or liable for the collection of any tax or fee under this
only of the person’s modifications or enhancements.           subtitle, or who engages in any business or who
Prewritten computer software or a prewritten portion          performs any act for which a tax or fee is imposed by
thereof that is modified or enhanced to any degree,           this subtitle.
where such modification or enhancement is designed
                                                              “Trauma-related patient care” is care required by a
and developed to the specifications of a specific
                                                              patient who meets the clinical protocols established
purchaser, remains prewritten computer software;
                                                              in accordance with RCW 70.168 and WAC 246-976,
however, where there is a reasonable, separately
                                                              as adopted by the Department of Health.
stated charge or an invoice or other statement of the
price given to the purchaser for the modification or          “Tuition fee” includes library, laboratory, health
enhancement, the modification or enhancement shall            service, and other special fees and amounts charged
not constitute prewritten computer software.                  for room and board by an educational institution
                                                              when the property or service for which such charges
B. “Custom software” means software created for a
                                                              are made is furnished exclusively to the students or
single person.
                                                              faculty of such institution. “Educational institution,”
C. “Customization of canned software” means any               as used in this section, means only those institutions
alteration, modification, or development of                   created or generally accredited as such by the state




(Revised 02/2010)                                      6-30                                            City Clerk’s Office
                                                                                         Tacoma Municipal Code


and includes educational programs that such                  value may be determined upon a cost basis. In such
educational institution cosponsors with a nonprofit          cases, there shall be included every item of cost
organization, as defined by the Internal Revenue             attributable to the particular article or article
Code Section 501(c)(3), as hereafter amended, if             extracted or manufactured, including direct and
such educational institution grants college credit for       indirect overhead costs. The Director may prescribe
coursework successfully completed through the                rules for the purpose of ascertaining such values.
educational program or an approved branch campus
                                                             C. Notwithstanding subsection B above, the value of
of a foreign degree-granting institution, in
                                                             a product manufactured or produced for purposes of
compliance with RCW 28B.90 and in accordance
                                                             serving as a prototype for the development of a new
with RCW 82.04.4332; or defined as a degree-
                                                             or improved product shall correspond to (1) the retail
granting institution under RCW 28B.85.010(3) and
                                                             selling price of such new or improved product when
accredited by an accrediting association recognized
                                                             first offered for sale; or (2) the value of materials
by the United States Secretary of Education, and
                                                             incorporated into the prototype in cases in which the
offering to students an educational program of a
                                                             new or improved product is not offered for sale.
general academic nature or those institutions which
are not operated for profit and which are privately          “Wholesaling” means engaging in the activity of
endowed under a deed of trust to offer instruction in        making sales at wholesale, and is reported under the
trade, industry, and agriculture, but not including          wholesaling classification. (Ord. 27676 Ex A;
specialty schools, business colleges, other trade            passed Dec. 18, 2007: Ord. 27297 § 1; passed
schools, or similar institutions.                            Nov. 23, 2004)
“Value proceeding or accruing” means the
consideration, whether money, credits, rights, or            6A.30.040     Agency – Sales and services by
other property expressed in terms of money, a person                       agent, consignee, bailee, factor,
is entitled to receive or which is actually received or                    or auctioneer.
accrued. The term shall be applied, in each case, on         A. Sales in own name – sales or purchases as agent.
a cash receipts or accrual basis according to which          Every person, including agents, consignees, bailees,
method of accounting is regularly employed in                factors, or auctioneers having either actual or
keeping the books of the taxpayer.                           constructive possession of tangible personal property
“Value of products.”                                         or having possession of the documents of title
                                                             thereto, with power to sell such tangible personal
A. The value of products, including by-products,             property in the person’s own name and actually so
extracted or manufactured shall be determined by the         selling, shall be deemed the seller of such tangible
gross proceeds derived from the sale thereof whether         personal property within the meaning of this chapter.
such sale is at wholesale or at retail, to which shall be
added all subsidies and bonuses received from the            The burden shall be upon the taxpayer in every case
purchaser or from any other person with respect to           to establish the fact that such taxpayer is not engaged
the extraction, manufacture, or sale of such products        in the business of selling tangible personal property
or by-products by the seller.                                but is acting merely as broker or agent in promoting
                                                             sales or making purchases for a principal. Such
B. Where such products, including by-products, are           claim will be recognized only when the contract or
extracted or manufactured for commercial or                  agreement between such persons clearly establishes
industrial use; and where such products, including           the relationship of principal and agent and when the
by-products, are shipped, transported, or transferred        following conditions are complied with:
out of the City or to another person without prior sale
or are sold under circumstances such that the gross          1. The books and records of the broker or agent
proceeds from the sale are not indicative of the true        show the transactions were made in the name and for
value of the subject matter of the sale; the value shall     the account of the principal, and show the name of
correspond as nearly as possible to the gross                the actual owner of the property for whom the sale
proceeds from sales in this state of similar products        was made or the actual buyer for whom the purchase
of like quality and character, and in similar quantities     was made.
by other taxpayers, plus the amount of subsidies or          2. The books and records show the amount of the
bonuses ordinarily payable by the purchaser or by            principal’s gross sales, the amount of commissions,
any third person with respect to the extraction,             and any other incidental income derived by the
manufacture, or sale of such products. In the absence        broker or agent from such sales. The principal’s
of sales of similar products as a guide to value, such       gross sales must not be reflected as the agent’s




City Clerk’s Office                                   6-31                                         (Revised 02/2010)
Tacoma Municipal Code


income on any of the agent’s books and records.             agency agreement. (Ord. 27297 § 1; passed Nov. 23,
Commissions must be computed according to a set             2004)
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 co-mingled 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 co-mingled
or lost their identity as belonging to the principal
shall be taxed as retail or wholesale sales.
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




(Revised 02/2010)                                    6-32                                       City Clerk’s Office
                                                                                       Tacoma Municipal Code


6A.30.050         Imposition of the tax – Tax or fee levied.
 Tax Classification                  2012       2011      2010      2009
 Buying and Wholesaling           0.0001      0.0001     0.0001    0.0001
 Wheat, Oats, Corn, Barley
 Extracting                       0.0011      0.0011     0.0011    0.0011
 International Investment         0.00055     0.0011     0.00165   0.0022
 Management Services
 Manufacturing                    0.0011      0.0011     0.0011    0.0011
 Printing & Publishing            0.00153     0.00153    0.00153   0.00153
 Newspaper
 Public Road Construction         0.0011      0.0011     0.0011    0.0011
 Retail Services                  0.004       0.004      0.004     0.004
 Retailing                        0.00153     0.00153    0.00153   0.00153
 Service & Other                  0.004       0.004      0.004     0.004
 Wholesaling                      0.00102     0.00102    0.00102   0.00102


 Tax Classification                  2005       2004      2003      2002       2001          2000
                                   through
                                     2008
 Buying and Wholesaling           0.0001      0.0001     0.0001    0.0001    0.0001        0.0001
 Wheat, Oats, Corn, Barley
 Extracting                       0.0011      0.0011     0.0011    0.0011    0.0011        0.0011
 International Investment         0.00275     0.00275    0.00275   0.00275   0.00275       0.00275
 Management Services
 Manufacturing                    0.0011      0.0011     0.0011    0.0011    0.0011        0.0011
 Printing & Publishing            0.00153     0.00153    0.00153   0.00153   0.00153       0.00153
 Newspaper
 Public Road Construction         0.0011      0.0011     0.0011    0.0011    0.0011        0.0011
 Retail Services                  0.004       0.004      0.004     0.004     0.004         0.0042
 Retailing                        0.00153     0.00153    0.00153   0.00153   0.00153       0.00153
 Service & Other                  0.004       0.004      0.004     0.004     0.004         0.0042
 Wholesaling                      0.00102     0.00102    0.00102   0.00102   0.00102       0.00102




City Clerk’s Office                               6-33                                          (Revised 02/2010)
Tacoma Municipal Code




 Tax Classification                  1999        1998       1997        1996         1995           1994
 Buying and Wholesaling           0.0001       0.0001      0.0001     0.0001      0.0001           0.0001
 Wheat, Oats, Corn, Barley
 Extracting                       0.0011       0.0011      0.0011     0.0011      0.0011           0.0011
 International Investment         0.00275      0.00275     0.00275    0.00275     0.0048           0.0048
 Management Services
 Manufacturing                    0.0011       0.0011      0.0011     0.0011      0.0011           0.0011
 Printing & Publishing            0.002        0.002       0.002      0.002       0.002            0.002
 Newspaper
 Public Road Construction         0.0011       0.0011      0.0011     0.0011      0.0011           0.0011
 Retail Services                  0.0044       0.0046      0.0048     0.0048      0.0048           0.0048
 Retailing                        0.00153      0.00153     0.00153    0.00153     0.00153          0.00153
 Service & Other                  0.0044       0.0046      0.0048     0.0048      0.0048           0.0048
 Wholesaling                      0.00102      0.00102     0.00102    0.00102     0.00102          0.00102


 Tax Classification                  1993        1992       1991        1990      1989 and prior years
 Buying & Wholesaling             0.0001       0.0001      0.0001     0.0001              0.0001
 Wheat, Oats, Corn, Barley
 Extracting                       0.0011       0.0011      0.0011     0.0011              0.0011
 International Investment         0.0048       0.0048      0.005      0.005               0.005
 Management Services
 Manufacturing                    0.0011       0.0011      0.0011     0.0011              0.0011
 Printing & Publishing            0.002        0.002       0.002      0.002               0.002
 Newspaper
 Public Road Construction         0.0011       0.0011      0.0011     0.0011              0.0011
 Retail Services                  0.0048       0.0048      0.005      0.005               0.005
 Retailing                        0.00153      0.00153     0.00153    0.00153             0.0015
 Service & Other                  0.0048       0.0048      0.005      0.005               0.005
 Wholesaling                      0.00102      0.00102     0.00102    0.00102             0.001


A. Except as provided in Subsection B of this                  1. Upon every person engaging within the City in
section, there is hereby levied upon and shall be              business as an extractor; as to such persons the
collected from every person a tax for the act or               amount of the tax with respect to such business shall
privilege of engaging in business activities within the        be equal to the value of the products, including by-
City, whether the person’s office or place of business         products, extracted within the City for sale or for
be within or without the City. The tax shall be in             commercial or industrial use, multiplied by the rate
amounts to be determined by application of rates               of eleven one-hundredths of 1 percent (0.0011). The
against gross proceeds of sale, gross income of                measure of the tax is the value of the products,
business, or value of products, including by-products,         including by-products, so extracted, regardless of the
as the case may be, as follows:




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place of sale or the fact that deliveries may be made        7. Upon every person engaging within the City in
to points outside the City.                                  the business of making sales of retail services; as to
                                                             such persons, the amount of tax with respect to such
2. Upon every person engaging within the City in
                                                             business shall be equal to the gross proceeds of sales
business as a manufacturer; as to such persons the
                                                             multiplied by the rate of four-tenths of 1 percent
amount of the tax with respect to such business shall
                                                             (0.004). For years prior to 2002, the rates are as
be equal to the value of the products, including by-
                                                             follows: (a) 1998 and years prior thereto would be
products, manufactured within the City, multiplied by
                                                             forty-eight one-hundredths of 1 percent (0.0048);
the rate of eleven one-hundredths of 1 percent
                                                             (b) 1999 would be forty-six one-hundredths of
(0.0011). The measure of the tax is the value of the
                                                             1 percent (0.0046); (c) 2000 would be forty-four
products, including by-products, so manufactured,
                                                             one-hundredths of 1 percent (0.0044); and (d) 2001
regardless of the place of sale or the fact that
                                                             would be forty-two one-hundredths of 1 percent
deliveries may be made to points outside the City.
                                                             (0.0042).
3. Upon every person engaging within the City in
                                                             8. Upon every person engaging in the business of
the business of making sales at wholesale, except
                                                             providing international investment management
persons taxable under subsection (6) of this section;
                                                             services within the City; as to such persons, the
as to such persons, the amount of tax with respect to
                                                             amount of tax shall be equal to the gross income of
such business shall be equal to the gross proceeds of
                                                             the business multiplied by a rate of two hundred
such sales of the business without regard to the place
                                                             seventy-five one-thousandths of 1 percent (0.00275).
of delivery of articles, commodities, or merchandise
                                                             Commencing January 1, 2009, the City shall decrease
sold, multiplied by the rate of one hundred two
                                                             the rate from two hundred seventy-five
one-thousandths of 1 percent (0.00102).
                                                             one-thousandths of 1 percent (0.00275) to a rate of
4. Upon every person engaging within the City in             twenty-two one-hundredths of 1 percent (.0022).
the business of making sales at retail; as to such           Commencing on January 1, 2010, the City shall
persons, the amount of tax with respect to such              decrease this rate to a rate of one hundred sixty-five
business shall be equal to the gross proceeds of such        one-thousandths of 1 percent (.00165). Commencing
sales of the business without regard to the place of         on January 1, 2011, the City shall decrease this rate
delivery of articles, commodities, or merchandise            to a rate of eleven one-hundredths of 1 percent
sold, multiplied by the rate of one hundred fifty-three      (.0011). Commencing on January 1, 2012, the City
one-thousandths of 1 percent (0.00153), except the           shall decrease this rate to a rate of fifty-five
activity of public road construction, defined as a sale      one-thousandths of 1 percent (.00055).
at retail or retail sale under Section 6A.30.030, the
                                                             9. Upon every other person engaging within the City
amount of tax shall be equal to the gross proceeds of
                                                             in any business activity other than or in addition to
such activity multiplied by the rate set forth in
                                                             those enumerated in the above subsections; as to such
Section 6A.30.050.A.2.
                                                             persons, the amount of tax on account of such
5. Upon every person engaging within the City in             activities shall be equal to the gross income of the
the business of (a) printing, (b) both printing and          business multiplied by the rate of four-tenths of
publishing newspapers, magazines, periodicals,               1 percent (0.004). This subsection includes, among
books, music, and other printed items, (c) publishing        others, and without limiting the scope hereof
newspapers, magazines, and periodicals,                      (whether or not title to material used in the
(d) extracting for hire, and (e) processing for hire; as     performance of such business passes to another by
to such persons, the amount of tax on such business          accession, merger, or other than by outright sale),
shall be equal to the gross income of the business           persons engaged in the business of developing or
multiplied by the rate of one hundred fifty-three            producing custom software or of customizing canned
one-thousandths of 1 percent (0.00153).                      software, producing royalties or commissions, and
                                                             persons engaged in the business of rendering any
6. Upon every person engaging within the City in
                                                             type of service which does not constitute a sale at
the business of buying wheat, oats, corn, barley, and
                                                             retail, a sale at wholesale, or a retail service. For
rye, but not including any manufactured or processed
                                                             years prior to 2002, the rates are as follows: (a) 1998
products thereof, and selling the same at wholesale,
                                                             and years prior thereto would be forty-eight
the tax imposed shall be equal to the gross proceeds
                                                             one-hundredths of 1 percent (0.0048); (b) 1999
derived from such sales multiplied by the rate of one
                                                             would be forty-six one-hundredths of 1 percent
one-hundredths of 1 percent (0.0001).
                                                             (0.0046); (c) 2000 would be forty-four
                                                             one-hundredths of 1 percent (0.0044); and (d) 2001




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would be forty-two one-hundredths of 1 percent                 additional $250 for each qualified employment
(0.0042).                                                      position within the City eligible for a credit under
                                                               RCW 82.04.44525, which positions were created
B. Beginning on or after January 1, 2003, the gross
                                                               after the effective date of this section. A credit is
receipts tax imposed in this section shall not apply to
                                                               earned for the calendar year in which the employee is
any person whose gross proceeds of sales, gross
                                                               hired to fill the position, plus an additional
income of the business, and value of products,
                                                               4 subsequent consecutive years, if the position, along
including by-products, as the case may be, from all
                                                               with the company’s increased workforce of eligible
activities conducted within the City during any
                                                               persons, is maintained during the entire period.
calendar year is less than $20,000 or is equal to or
less than $5,000 during any quarter if on a quarterly          a. Credit may not be taken for hiring persons into
reporting basis. (Ord. 27726 Ex. A; passed Jun. 24,            positions existing on the effective date of this section.
2008: Ord. 27676 Ex. A; passed Dec. 18, 2007:                  Credit is authorized for new employees hired for new
Ord. 27297 § 1; passed Nov. 23, 2004)                          positions created after the effective date of this
                                                               section, which result in an increase in the total work
6A.30.060       Doing business with the City                   force of the business located in the City. New
Except where such a tax is otherwise levied and                positions filled by existing employees are eligible for
collected by the City from such person, there is               the credit under this section only if the position
hereby levied a tax on the privilege of accepting or           vacated by the existing employee is filled by a new
executing a contract with the City. Such tax shall be          hire.
levied and collected whether goods or services are             b. The qualified employment position credit must be
delivered within or without the City and whether or            taken within 365 consecutive days after the position
not such person has an office or place of business             is filled to be eligible for the credit as defined in this
within or without the City.                                    section 6A.30.065.
Except as provided in 6A.30.077 as to such persons             c. If filled before July 1, a newly created position is
the amount of tax shall be equal to the gross contract         eligible for a full yearly credit. If filled after June 30,
price multiplied by the rate under Section 6A.30.050           the position is eligible for only a half credit for the
that would otherwise apply if the sale or service were         first calendar year.
taxable pursuant to that section. (Ord. 27676 Ex. A;
passed Dec. 18, 2007: Ord. 27297 § 1; passed                   d. Credit may not be accrued and carried forward or
Nov. 23, 2004)                                                 back. No refunds may be granted for unused portion
                                                               of credits under this section. If the position is filled
                                                               during the calendar year, after the filing of a
6A.30.065       Job credits.
                                                               quarterly tax period, an amended 1st or 3rd quarter
A. It is the intent of the City Council to encourage           tax return will be allowed, if appropriate, to qualify
growth and attract new businesses to the City. To              all the credit to which the employer is entitled for that
that end, the City Council finds that an incentive             year.
measured by a business’s growth in jobs is a
meaningful method of attracting and retaining such             2. For the purposes of this section:
businesses. Therefore, the incentive in this section is        a. “Eligible person” means a person or company who
specifically targeted at new full-time positions.              resides in the City and is engaging in a business
A basic credit is made available to all businesses             activity within the City; and
located in the City, while an additional credit is made        b. “Qualified employment position” means a
available to Tacoma businesses eligible for the job            permanent, full-time position with compensation of
credit allowed by the State Department of Revenue              at least a “family wage” within 12 months after the
under RCW 82.04.44525, relating to new                         date of hire (allowing for training time and a
employment for international services activity in              probation period). If an employee is either
eligible areas.                                                voluntarily or involuntarily separated from
B. Subject to the limits in this section, an eligible          employment, the employment position is considered
person is allowed a credit against the tax due under           filled on a full-time basis during a period not to
this chapter. The credit is based on a qualified               exceed three months if the employer is actively
employment position located within the City.                   recruiting a replacement employee.

1. The basic credit shall be $500 for each qualified           c. “Family wage,” beginning January 1, 1999, is
employment position within the City, and an                    $12.70 an hour. This is the annual average wage in




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                                                                                           Tacoma Municipal Code


Pierce County for 1997, developed by the                      for which a credit has been used are repaid. The
Washington State Employment Security Department,              Director may also assess applicable penalties.
Labor Market and Economic Development Division                (Ord. 27862 Ex. A; passed Dec. 15, 2009:
(“ES202”). This amount will be adjusted annually              Ord. 27730 Ex. A; passed Jul. 22, 2008: Ord. 27297
beginning on January 1, 2000, by an amount equal to           § 1; passed Nov. 23, 2004)
the increase in the Consumer Price Index (“CPI”) for
Urban wage earners, Tacoma-Seattle area, of the               6A.30.070      Multiple activities credit when
prior year. If the CPI increase is more than 5 percent,                      activities take place in one or
a 5 percent increase will be used in computing the                           more cities with eligible gross
basis.                                                                       receipt taxes.
d. The purchase of an existing business does not              A. Purpose. The main purpose of this section is to
create an allowance of the credit for existing                provide a tax credit for taxpayers engaged in multiple
positions.                                                    taxable activities. The section provides a credit
3. No application is necessary for the tax credit;            against eligible selling or manufacturing taxes
however, information must be submitted for each               imposed by the City for extracting or manufacturing
new employee position for which credit is requested,          taxes paid to the City or to any other local
and included with the first tax return in which the           jurisdiction with respect to the same products. The
credit is claimed. The person must keep records               tax credit does not depend upon whether a person
necessary for the City to verify eligibility under this       that sells in the City extracts or manufactures in the
section. This information includes:                           City or in another jurisdiction to which it has paid an
                                                              eligible gross receipts tax. The tax credit does not
a. Employment records, including Washington State             depend on whether a person that manufactures in the
and federal tax returns, for the current year and             City extracts in the City or in another jurisdiction to
previous five years; and                                      which it has paid an eligible gross receipts tax. The
b. Information relating to description of business            credit is available to any person that pays an eligible
activity engaged in at the eligible location by the           gross receipts tax on the applicable activities,
employee.                                                     regardless of where it conducts business. The result
                                                              of this section is that a city in which selling takes
4. If at any time the Director finds that an employer is      place gives up the tax to the manufacturing
not eligible or has lost eligibility for a tax credit         jurisdiction and the manufacturing jurisdiction gives
under this section, the total amount of taxes for             up the tax to the extracting jurisdiction, whether
which a credit has been claimed for current and prior         those jurisdictions are inside or outside the state of
periods shall be immediately due, provided that if,           Washington.
after the effective date of this section, there exists or
existed a recognized general economic recession or a          B. Persons who engage in business activities that are
declared emergency requiring an employer to lose              within the purview of two or more subsections of
eligibility for the tax credit under this section, then an    Section 6A.30.050 shall be taxable under each
employer is not required to pay back the tax credit           applicable subsection.
received for any prior periods under this section. If         C. Notwithstanding anything to the contrary herein,
an employer claims that such conditions exist and, as         if imposition of the City’s tax would place an undue
a result, has lost eligibility under this section, the        burden upon interstate commerce or violate
employer must certify such facts to the City on a             constitutional requirements, a taxpayer shall be
form approved by the Director.                                allowed a credit to the extent necessary to preserve
However, if an employer moves its principle place of          the validity of the City’s tax, and still apply the City
business outside the City then, regardless of any             tax to as much of the taxpayer’s activities as may be
conditions, the total amount of taxes for which a             subject to the City’s taxing authority.
credit has been claimed for current and all prior             D. To take the credit authorized by this section, a
periods shall immediately become due. The Director            taxpayer must be able to document that the amount of
shall assess interest on the recapture of the credit for      tax sought to be credited was paid upon the same
which the person is not eligible or has lost eligibility.     gross receipts used in computing the tax against
The interest shall be assessed as provided in                 which the credit is applied.
Section 6A.10.090, shall be assessed retroactively to
the beginning of the reporting period in which the tax        E. Credit for persons that sell in the City products
credit was allowed, and shall accrue until the taxes          that they extract or manufacture. Persons taxable




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under the retailing or wholesaling classification with         2. Notwithstanding the above, a person that is
respect to selling products in this City shall be              subject to an eligible gross receipts tax in more than
allowed a credit against those taxes for any eligible          one jurisdiction on the gross income derived from
gross receipts taxes paid (a) with respect to the              intangibles such as royalties, trademarks, patents, or
manufacturing of the products sold in the City, and            goodwill shall assign those gross receipts to the
(b) with respect to the extracting of the products, or         jurisdiction where the person is domiciled (the
the ingredients used in the products, sold in the City.        person’s headquarters are located).
The amount of the credit shall not exceed the tax
                                                               3. A taxpayer that has paid an eligible gross receipts
liability arising under this chapter with respect to the
                                                               tax on the privilege of accepting or executing a
sale of those products.
                                                               contract with another city may deduct an amount
F. Credit for persons that manufacture products in             equal to the contract price used to measure the tax
the City using ingredients they extract. Persons               due to the other city from the measure of the tax
taxable under the manufacturing classification with            owed to the City.
respect to manufacturing products in this City shall
                                                               B. Person manufacturing products within and
be allowed a credit against those taxes for any
                                                               without the City. A person manufacturing products
eligible gross receipts tax paid with respect to
                                                               within the City using products manufactured by the
extracting the ingredients of the products
                                                               same person outside the City may deduct from the
manufactured in the City. The amount of the credit
                                                               measure of the manufacturing tax the value of
shall not exceed the tax liability arising under this
                                                               products manufactured outside the City and included
chapter with respect to the manufacturing of those
                                                               in the measure of an eligible gross receipts tax paid
products.
                                                               to the other jurisdiction with respect to
G. Credit for persons that sell within the City                manufacturing such products. (Ord. 27676 Ex. A;
products that they print, or publish and print.                passed Dec. 18, 2007: Ord. 27297 § 1; passed
Persons taxable under the retailing or wholesaling             Nov. 23, 2004)
classification with respect to selling products in the
City shall be allowed a credit against those taxes for         6A.30.076      Assignment of gross income
any eligible gross receipts taxes paid with respect to                        derived from intangibles.
the printing, or the printing and publishing, of the
                                                               Gross income derived from the sale of intangibles
products sold within the City. The amount of the
                                                               such as royalties, trademarks, patents, or goodwill
credit shall not exceed the tax liability arising under
                                                               shall be assigned to the jurisdiction where the person
this chapter with respect to the sale of those products.
                                                               is domiciled (the person’s headquarters are located).
(Ord. 27297 § 1; passed Nov. 23, 2004)
                                                               (Ord. 27297 § 1; passed Nov. 23, 2004)
6A.30.075       Deductions to prevent multiple
                                                               6A.30.077      Allocation and apportionment of
                taxation of manufacturing
                                                                              income when activities take place
                transactions occurring prior to
                                                                              in more that one jurisdiction.
                January 1, 2008 involving more
                                                               For tax reporting periods beginning January 1, 2008,
                than one city with an eligible
                                                               gross income, other than persons subject to the
                gross receipts tax.                            provisions of chapter 82.14A RCW, shall be
A. Amounts subject to an eligible gross receipts tax           allocated and apportioned as follows:
in another city that also maintains nexus over the
same activity. For tax reporting periods prior to              A. Gross income derived from all activities other
January 1, 2008, a taxpayer that is subject to an              than those taxed as service or royalties under
eligible gross receipts tax on the same activity in            6A.30.050(A)(9) shall be allocated to the location
more than one jurisdiction may be entitled to a                where the activity takes place.
deduction as follows:                                          B. In the case of sales of tangible personal property,
1. A taxpayer that has paid an eligible gross receipts         the activity takes place where delivery to the buyer
tax with respect to a sale of goods or services to a           occurs.
jurisdiction in which the goods are delivered or the           C. Gross income derived from activities taxed as
services are provided may deduct an amount equal to            services and other activities taxed under
the gross receipts used to measure that tax from the           6A.30.050(A)(9) shall be apportioned to the city by
measure of the tax owed to the City.                           multiplying apportionable income by a fraction, the




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                                                                                          Tacoma Municipal Code


numerator of which is the payroll factor plus the             c. The inclusion of one or more additional factors
service-income factor and the denominator of which            that will fairly represent the taxpayer's business
is two.                                                       activity in the city; or
(1) The payroll factor is a fraction, the numerator of        d. The employment of any other method to
which is the total amount paid in the city during the         effectuate an equitable allocation and apportionment
tax period by the taxpayer for compensation and the           of the taxpayer's income.
denominator of which is the total compensation paid
                                                              D. The definitions in this subsection apply
everywhere during the tax period. Compensation is
                                                              throughout this section.
paid in the city if:
                                                              "Apportionable income" means the gross income of
a. The individual is primarily assigned within the
                                                              the business taxable under the service classifications
city;
                                                              of a city's gross receipts tax, including income
b. The individual is not primarily assigned to any            received from activities outside the city if the income
place of business for the tax period and the employee         would be taxable under the service classification if
performs fifty percent or more of his or her service          received from activities within the city, less any
for the tax period in the city; or                            exemptions or deductions available.
c. The individual is not primarily assigned to any            "Compensation" means wages, salaries,
place of business for the tax period, the individual          commissions, and any other form of remuneration
does not perform fifty percent or more of his or her          paid to individuals for personal services that are or
service in any city and the employee resides in the           would be included in the individual's gross income
city.                                                         under the federal internal revenue code.
(2) The service income factor is a fraction, the              "Individual" means any individual who, under the
numerator of which is the total service income of the         usual common law rules applicable in determining
taxpayer in the city during the tax period, and the           the employer-employee relationship, has the status of
denominator of which is the total service income of           an employee of that taxpayer.
the taxpayer everywhere during the tax period.
                                                              "Customer location" means the city or
Service income is in the city if:
                                                              unincorporated area of a county where the majority
a. The customer location is in the city; or                   of the contacts between the taxpayer and the
                                                              customer take place.
b. The income-producing activity is performed in
more than one location and a greater proportion of            "Primarily assigned" means the business location of
the service-income-producing activity is performed            the taxpayer where the individual performs his or her
in the city than in any other location, based on costs        duties.
of performance, and the taxpayer is not taxable at the
                                                              "Service-taxable income" or "service income" means
customer location; or
                                                              gross income of the business subject to tax under
c. The service-income-producing activity is                   either the service or royalty classification.
performed within the city, and the taxpayer is not
                                                              "Tax period" means the calendar year during which
taxable in the customer location.
                                                              tax liability is accrued. If taxes are reported by a
3. If the allocation and apportionment provisions of          taxpayer on a basis more frequent than once per year,
this subsection do not fairly represent the extent of         taxpayers shall calculate the factors for the previous
the taxpayer's business activity in the city or cities in     calendar year for reporting in the current calendar
which the taxpayer does business, the taxpayer may            year and correct the reporting for the previous year
petition for or the tax administrators may jointly            when the factors are calculated for that year, but not
require, in respect to all or any part of the taxpayer's      later than the end of the first quarter of the following
business activity, that one of the following methods          year.
be used jointly by the cities to allocate or apportion
                                                              "Taxable in the customer location" means either that
gross income, if reasonable:
                                                              a taxpayer is subject to a gross receipts tax in the
a. Separate accounting;                                       customer location for the privilege of doing business,
                                                              or that the government where the customer is located
b. The use of a single factor;
                                                              has the authority to subject the taxpayer to gross
                                                              receipts tax regardless of whether, in fact, the
                                                              government does so.




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E. Assignment or apportionment of revenue under               liability is specifically imposed under the provisions
this Section shall be made in accordance with and in          of Chapters 6A.40 (Communications Tax), 6A.50
full compliance with the provisions of the interstate         (Electricity Business and Solid Waste Collection),
commerce clause of the United States Constitution             and 6A.90 (Natural or Manufactured Gas Tax).
where applicable. (Ord. 27676 Ex. A; passed
                                                              E. Investments – dividends from subsidiary
Dec. 18, 2007)
                                                              corporations. This chapter shall not apply to amounts
                                                              derived by persons other than those engaging in
6A.30.078       Allocation and apportionment of               banking, loan, security, or other financial businesses,
                printing and publishing income                from investments or the use of money as such, and
                when activities take place in                 also amounts derived as dividends by a parent from
                more than one jurisdiction.                   its subsidiary corporations.
Notwithstanding RCW 35.102.130, for tax reporting             F. International banking facilities. This chapter shall
periods beginning January 1, 2008, gross income               not apply to the gross receipts of an international
from the activities of printing, and of publishing            banking facility. As used in this subsection, an
newspapers, periodicals, or magazines, shall be               “international banking facility” means a facility
allocated to the principal place in this state from           represented by a set of asset and liability accounts
which the taxpayer's business is directed or managed.         segregated on the books and records of a commercial
As used in this section, the activities of printing, and      bank, the principal office of which is located in this
of publishing newspapers, periodicals, or magazines,          state, and which is incorporated and doing business
have the same meanings as attributed to those terms           under the laws of the United States or of this state, a
in RCW 82.04.280(1) by the department of revenue.             United States branch or agency of a foreign bank, an
(Ord. 27676 Ex. A; passed Dec. 18, 2007)                      Edge corporation organized under Section 25(a) of
                                                              the Federal Reserve Act, 12 United States Code 611-
6A.30.090       Exemptions.                                   631, or an Agreement corporation having an
A. Certain fraternal and beneficiary organizations.           agreement or undertaking with the Board of
This chapter shall not apply to fraternal benefit             Governors of the Federal Reserve System under
societies or fraternal fire insurance associations as         Section 25 of the Federal Reserve Act, 12 United
described in Chapter 48 RCW; nor to beneficiary               States Code 601-604(a), that includes only
corporations or societies organized under and                 international banking facility time deposits (as
existing by virtue of Chapter 24 RCW, if such                 defined in subsection (a)(2) of Section 204.8 of
beneficiary corporations or societies provide in their        Regulation D (12 CFR Part 204), as promulgated by
bylaws for the payment of death benefits. This                the Board of Governors of the Federal Reserve
exemption is limited, however, to gross income from           System), and international banking facility extensions
premiums, fees, assessments, dues, or other charges           of credit (as defined in subsection (a)(3) of
directly attributable to the insurance or death benefits      Section 204.8 of Regulation D).
provided by such societies, associations, or
                                                              G. Insurance business. This chapter shall not apply
corporations.
                                                              to amounts received by any person who is an insurer
B. Credit unions. This chapter shall not apply to the         upon which a tax based on gross premiums is paid to
gross income of credit unions organized under the             the state pursuant to RCW 48.14.020, nor shall this
laws of this state, any other state, or the United            chapter apply to amounts received by an agent as
States.                                                       defined in RCW 48.17.010; provided that the
                                                              provisions of this subsection shall not exempt any
C. Nonprofit health care organization costs.
                                                              person engaging in the business of insurance as a
Amounts expended for medical, nursing, ambulance,
                                                              broker as defined in RCW 48.17.020 or as a solicitor
hospital, and other appropriate outpatient care as
                                                              as defined in RCW 48.17.030; and provided further,
charges and service fees by nonprofit health care
                                                              that the provisions of this subsection shall not exempt
organizations for the benefit of subscribers to its
                                                              any bonding company from tax with respect to gross
services where none of said medical services are
                                                              income derived from the completion of any contract
furnished by the organization itself and where none
                                                              as to which it is a surety, or as to any liability as
of such fees and charges inure to the benefit of the
                                                              successor to the liability of the defaulting contractor.
organization or any of its employees.
                                                              H. Farmers – agriculture. This chapter shall not
D. Public utilities. This chapter shall not apply to
                                                              apply to any farmer with respect to amounts received
the business activity of any person to which tax
                                                              from selling fruits, vegetables, berries, butter, eggs,




(Revised 02/2010)                                      6-40                                           City Clerk’s Office
                                                                                           Tacoma Municipal Code


fish, milk, poultry, meats, or any other agricultural          vehicle fuel” is defined in RCW 82.36.010 and
product that is raised, caught, produced, or                   exempt under RCW 82.36.440, provided that any
manufactured by such persons.                                  fuel not subject to the state fuel excise tax or any
                                                               other applicable deduction or exemption will be
I. Athletic exhibitions. This chapter shall not apply
                                                               taxable under this chapter.
to any person with respect to the business of
conducting boxing contests and sparring or wrestling           P. Amounts derived from liquor, and the sale or
matches and exhibitions for the conduct of which a             distribution of liquor. This chapter shall not apply to
license must be secured from the Washington State              liquor as defined in RCW 66.04.010 and exempt in
Boxing Commission.                                             RCW 66.08.120.
J. Racing. This chapter shall not apply to any person          Q. Accommodation sales. This chapter shall not
with respect to the business of conducting race meets          apply to sales for resale by persons regularly engaged
for the conduct of which a license must be secured             in the business of making retail sales of the type of
from the Washington State Horse Racing                         property so sold to other persons similarly engaged in
Commission.                                                    the business of selling such property where (1) the
                                                               amount paid by the buyer does not exceed the
K. Ride sharing. This chapter does not apply to any            amount paid by the seller to the vendor in the
funds received in the course of commuter ride                  acquisition of the article, and (2) the sale is made as
sharing or ride sharing for persons with special               an accommodation to the buyer to enable the buyer to
transportation needs in accordance with                        fill a bona fide existing order of a customer or is
RCW 46.74.010.                                                 made within 14 days to reimburse in-kind a previous
L. Employees.                                                  accommodation sale by the buyer to the seller.
1. This chapter shall not apply to any person with             R. Casual and isolated sales. This chapter shall not
respect to the person’s employment in the capacity as          apply to the gross proceeds derived from casual or
an employee or servant as distinguished from that of           isolated sales.
an independent contractor. For the purposes of this            S. Taxes collected as trust funds. This chapter shall
subsection, the definition of employee shall include           not apply to amounts collected by the taxpayer from
those persons that are defined in the Internal Revenue         third parties to satisfy third party obligations to pay
Code, as hereafter amended.                                    taxes such as the retail sales tax, use tax, and
2. A booth renter is an independent contractor for             admission tax.
purposes of this chapter.                                      T. The gross income received by the United States or
M. Amounts derived from sale of real estate. This              any instrumentality thereof and by the state of
chapter shall not apply to gross proceeds derived              Washington or any municipal subdivision thereof;
from the sale of real estate. This, however, shall not         provided, however, that the exemption contained in
be construed to allow an exemption of amounts                  this subsection shall only apply to gross income
received as commissions from the sale of real estate,          which the City is prohibited from taxing pursuant to
nor as fees, handling charges, discounts, interest or          the terms of any federal or state law.
similar financial charges resulting from or relating to        U. Any person with respect to a business activity
real estate transactions. This chapter shall also not          conducted in an area that, after the date hereof, has
apply to amounts received for the rental of real               become part of the City by annexation; provided,
estate, if the rental income is derived from a contract        however, that the business premises of such person
to rent for a continuous period of 30 days or longer.          be located in the said area on the date of annexation;
N. Mortgage brokers’ third-party provider services             and provided, further, that the exemption provided
trust accounts. This chapter shall not apply to                herein shall cease at the end of the calendar quarter
amounts received from trust accounts to mortgage               three years after the date of such annexation.
brokers for the payment of third-party costs if the            V. Those persons whose gross proceeds of sales or
accounts are operated in a manner consistent with              gross income of the business both from within and
RCW 19.146.050 and any rules adopted by the                    outside the City for the entire calendar year do not
director of financial institutions.                            exceed a minimum threshold of $50,000 through
O. Amounts derived from manufacturing, selling, or             December 31, 1998; $55,000 from January 1 through
distributing motor vehicle fuel. This chapter shall            December 31, 1999; $60,000 from January 1, 2000,
not apply to the manufacturing, selling, or                    through December 31, 2000; $65,000 from
distributing motor vehicle fuel, as the term “motor            January 1, 2001, through December 31, 2001;




City Clerk’s Office                                     6-41                                            (Revised 02/2010)
Tacoma Municipal Code


$70,000 from January 1, 2002 through December 31,            1. Initiation fees;
2008 and from January 1, 2009 increasing the
                                                             2. Dues;
threshold by $2,500 annually thereafter shall be
exempt from the tax/license fee imposed under this           3. Contributions;
Subtitle 6A; provided, however, that said persons
                                                             4. Donations;
shall still be obligated to obtain a registration
certificate and submit City tax returns as specified by      5. Tuition fees;
this Subtitle 6A, except that persons whose gross
                                                             6. Charges made by a nonprofit trade or professional
income or gross sales is $10,000 or less will not be
                                                             organization for attending or occupying space at a
required to submit a tax return.
                                                             trade show, convention, or educational seminar
     Tax Period Year         Gross Income Threshold          sponsored by the nonprofit trade or professional
     1998 and prior years              $50,000               organization, which trade show, convention, or
     1999                              $55,000               educational seminar is not open to the general public;
     2000                              $60,000
     2001                              $65,000
                                                             7. Charges made for operation of privately operated
     2002 through 2008                 $70,000
                                                             kindergartens; and
     2009 and beyond          Increasing the threshold       8. Endowment funds.
                              by $2,500 annually
                                                             This subsection shall not be construed to exempt any
W. Amounts received from the sale of licenses to             person, association, or society from tax liability upon
use grave sites and related finance charges by               selling tangible personal property or upon providing
persons owning or operating cemeteries located               facilities or services for which a special charge is
within the City; provided, however, that this                made to members or others. If dues are in exchange
exemption shall not apply to amounts derived from            for any significant amount of goods or services
the sale of licenses to use crypts or cremation niches       rendered by the recipient thereof to members without
located in mausoleums. (Ord. 27763 Ex. A; passed             any additional charge to the member, or if the dues
Dec. 9, 2008: Ord. 27676 Ex. A; passed Dec. 18,              are graduated upon the amount of goods or services
2007: Ord. 27297 § 1; passed Nov. 23, 2004)                  rendered, the value of such goods or services shall
                                                             not be considered as a deduction under this
6A.30.100       Deductions.                                  subsection.
In computing the license fee or tax, there may be            D. Interest on investments or loans secured by
deducted from the measure of tax the following               mortgages or deeds of trust. In computing tax, there
items:                                                       may be deducted from the measure of tax by those
A. Receipts from tangible personal property                  engaged in banking, loan, security, or other financial
delivered outside the state. In computing tax, there         businesses, amounts derived from interest received
may be deducted from the measure of tax under                on investments or loans primarily secured by first
retailing or wholesaling amounts derived from the            mortgages or trust deeds on non-transient residential
sale of tangible personal property that is delivered by      properties.
the seller to the buyer or the buyer’s representative at     E. Interest on obligations of the state, its political
a location outside the state of Washington.                  subdivisions, and municipal corporations. In
B. Amounts derived from program service fees,                computing tax, there may be deducted from the
government grants and/or contract receipts, and              measure of tax by those engaged in banking, loan,
private foundation grants by any organization                security, or other financial businesses amounts
organized and operated for charitable, educational, or       derived from interest paid on all obligations of the
other purposes which is exempt from taxation                 state of Washington, its political subdivisions, and
pursuant to Section 501(c)(3) of the Internal Revenue        municipal corporations organized pursuant to the
Code of 1954, as amended; provided, however, that            laws thereof.
amounts derived from selling, altering, or repairing         F. Amounts expended as charges and service fees for
tangible personal property shall not be considered a         trauma-related surgical, physician, nursing, hospital,
deductible item.                                             and other appropriate patient care performed during
C. Fees, dues, charges. In computing tax, there may          initial acute hospitalization at a state-designated
be deducted from the measure of tax amounts derived          trauma facility; provided, however, that amounts
from bona fide:                                              derived from selling, altering, or repairing tangible




(Revised 02/2010)                                     6-42                                            City Clerk’s Office
                                                                                          Tacoma Municipal Code


personal property shall not be considered a                   2. Actual gross receipts from national network and
deductible item.                                              regional advertising, or a “standard deduction” as
                                                              provided by RCW 82.04.280; and
G. Cash discount taken by purchaser. In computing
tax, there may be deducted from the measure of tax            3. Local advertising revenue that represent
the cash discount amounts actually taken by the               advertising which is intended to reach potential
purchaser. This deduction is not allowed in arriving          customers of the advertiser who are located outside
at the taxable amount under the extracting or                 the state of Washington. The Director may issue a
manufacturing classifications with respect to articles        rule that provides detailed guidance as to how these
produced or manufactured, the reported values of              deductions are to be calculated.
which, for purposes of this tax, have been computed
                                                              L. Constitutional prohibitions. In computing tax,
according to the “value of product” provisions.
                                                              there may be deducted from the measure of the tax
H. Credit losses of accrual basis taxpayers. In               amounts derived from business which the City is
computing tax, there may be deducted from the                 prohibited from taxing under the Washington State
measure of tax the amount of credit losses actually           Constitution or the Constitution of the United States.
sustained by taxpayers whose regular books of
                                                              M. Receipts From the Sale of Tangible Personal
account are kept upon an accrual basis.
                                                              Property and Retail Services Delivered Outside the
I. Sales at wholesale or retail of precious metal             City but Within Washington. For tax reporting
bullion and monetized bullion. In computing tax,              periods beginning on or after January 1, 2008,
there may be deducted from the measure of the tax             amounts included in the gross receipts reported on
amounts derived from the sale at wholesale or retail          the tax return derived from the sale of tangible
of precious metal bullion and monetized bullion.              personal property delivered to the buyer or the
However, no deduction is allowed on amounts                   buyer’s representative outside the City but within the
received as commissions upon transactions for the             State of Washington may be deducted from the
accounts of customers over and above the amount               measure of tax under the retailing, retail services, or
paid to other dealers associated in such transactions,        wholesaling classification.
and no deduction or offset is allowed against such
                                                              N. Professional employer services. In computing the
commissions on account of salaries or commissions
                                                              tax, a professional employer organization may deduct
paid to salespersons or other employees.
                                                              from the calculation of gross income the gross
J. Amounts representing rental of real estate for             income of the business derived from performing
boarding homes. In computing tax, there may be                professional employer services that is equal to the
deducted from the measure of tax amounts                      portion of the fee charged to a client that represents
representing the value of the rental of real estate for       the actual cost of wages and salaries, benefits,
“boarding homes.” To qualify for the deduction, the           workers' compensation, payroll taxes, withholding, or
boarding home must meet the definition of “boarding           other assessments paid to or on behalf of a covered
home” and be licensed by the state of Washington              employee by the professional employer organization
under RCW 18.20. The deduction shall be in the                under a professional employer agreement.
amount of 26 percent of the gross monthly billing
                                                              O. For tax reporting periods beginning on or after
when the boarder has resided within the boarding
                                                              January 1, 2013 gross income as defined as
home for longer than 30 days.
                                                              investment management services and subject to tax
K. Radio and television broadcasting – Advertising            under investment management services. (Ord. 27726
agency fees – National, regional, and network                 Ex. B; passed Jun. 24, 2008: Ord. 27676 Ex. A;
advertising – Interstate allocations. In computing            passed Dec. 18, 2007: Ord. 27297 § 1; passed
tax, there may be deducted from the measure of tax            Nov. 23, 2004)
by radio and television broadcasters amounts
representing the following:                                   6A.30.110      Application to City’s business
1. Advertising agencies’ fees when such fees or                              activities.
allowances are shown as a discount or price                   Any department, division, employee association, or
reduction in the billing or that the billing is on a net      other subsection of the City that engages in any
basis (i.e., less the discount);                              business activity which, if engaged in by any person,
                                                              would under this chapter require a business license
                                                              and the payment of any tax or fee, shall make
                                                              application, file returns, and pay any taxes or fees




City Clerk’s Office                                    6-43                                           (Revised 02/2010)
Tacoma Municipal Code


imposed by this chapter. (Ord. 27297 § 1; passed
Nov. 23, 2004)
6A.30.120       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 construed 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. 27297 § 1;
passed Nov. 23, 2004)
6A.30.130       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. 27297 § 1; passed Nov. 23, 2004)




(Revised 02/2010)                                      6-44   City Clerk’s Office
                                                                                          Tacoma Municipal Code


                                                              accomplishes a purpose similar to cellular mobile
                      Chapter 6A.40                           service.
             COMMUNICATIONS TAX                               “Competitive telephone service” means the providing
                                                              by any person of telecommunications equipment or
Sections:                                                     apparatus or service related to that equipment or
6A.40.010        Administrative provisions.                   apparatus, such as a repair or maintenance service, if
6A.40.020        Exercise of revenue license power.           the equipment or apparatus is of a type which can be
6A.40.030        Definitions.                                 provided by persons who are not subject to regulation
6A.40.040        Persons subject to tax.                      as telephone companies under RCW 80, and for
6A.40.050        Tax rate.                                    which a separate charge is made.
6A.40.060        Method of payment.
6A.40.070        Cellular telephone service deductions.       “Gross income” means the value proceeding or
6A.40.080        Allocation of income – Cellular              accruing from the sale of tangible property or service,
                 telephone service.                           and receipts (including all sums earned or charged,
6A.40.090        Exemptions.                                  whether received or not) by reason of the investment
6A.40.100        Overpayment of tax.                          of capital in the business engaged in, including
                                                              rentals, royalties, fees, or other emoluments, however
6A.40.010         Administrative provisions.                  designated (excluding receipts or proceeds from the
                                                              use or sale of real property or any interest therein,
The administrative provisions contained in
                                                              and proceeds from the sale of notes, bonds,
Chapter 6A.10 shall be fully applicable to the
                                                              mortgages, or other evidences of indebtedness, or
provisions of this chapter except as expressly stated
                                                              stocks and the like) and without any deduction on
to the contrary herein. (Ord. 27297 § 1; passed
                                                              account of the cost of the property sold, the cost of
Nov. 23, 2004)
                                                              materials used, labor costs, interest or discount paid,
6A.40.020         Exercise of revenue license                 or any expense whatsoever, and without any
                  power.                                      deduction on account of losses.
The provisions of this chapter shall be deemed an             “Network telephone service” means the providing by
exercise of the power of the City to license and/or tax       any person of access to a telephone network,
for revenue the privilege of engaging in business in          telephone network switching service, toll service, or
the City. For the purposes of this chapter, the terms         coin telephone service, or providing of telephonic,
“license” and “tax” shall be synonymous.                      video, data, or similar communication or
(Ord. 27297 § 1; passed Nov. 23, 2004)                        transmission for hire, via a telephone network, toll
                                                              line or channel, cable, microwave, or similar
6A.40.030         Definitions.
                                                              communication or transmission system. Network
In construing the provisions of this chapter, unless          telephone service includes the provision of
otherwise plainly declared or clearly apparent from           transmitting to and from the site of an internet service
the context, the following definitions shall be               provider via a telephone network, toll line or channel,
applied:                                                      cable, microwave, or similar communication or
“Cable service” means the business of transmitting            transmitting system. It also encompasses interstate
voice, video, or data signals, either one-way or two-         service, including toll service, originating from or
way.                                                          received on telecommunications equipment or
                                                              apparatus in this state if the charge for the service is
“Cellular telephone service” is a two-way voice or            billed to a person in this state. Network telephone
data telephone/telecommunications system based in             service does not include the providing of competitive
whole, or substantially in part, on wireless radio            telephone service, the providing of cable television
communications, and which is not subject to                   service, or the providing of broadcast services by
regulation by the Washington Utilities and                    radio or television stations, nor the provision of
Transportation Commission (“WUTC”). This                      internet service as defined in RCW 82.04.297,
includes cellular mobile service. The definition of           including the reception of dial-in connection
“cellular mobile service” includes other wireless             provided at the site of the internet service provider.
radio communications services such as specialized
mobile radio (“SMR”), personal communications                 “Pager service” means service provided by means of
services (“PCS”), and any other evolving wireless             an electronic device which has the ability to send or
radio communications technology which                         receive voice or digital messages transmitted through




City Clerk’s Office                                    6-45                                           (Revised 02/2010)
Tacoma Municipal Code


the local telephone network via satellite or any other        6A.40.070      Cellular telephone and/or pager
form of voice or data transmission.                                          services deductions.
“Telephone business” means the business of                    A. The following shall be deducted from the total
providing network telephone service as defined in             gross income upon which the tax is computed:
this section. It includes cooperative or farmer line
                                                              1. That portion of the gross income derived from
telephone companies or associations operating an
                                                              charges to another telecommunications company, as
exchange. Telephone business shall include
                                                              defined in RCW 80.04.010, for connecting fees,
100 percent of the toll service fees from calls
                                                              switching charges, or carrier access charges relating
originating and/or billed to subscribers within the
                                                              to intrastate toll telephone services.
City. (Ord. 27297 § 1; passed Nov. 23, 2004)
                                                              2. Charges by a taxpayer engaging in a telephone
6A.40.040       Persons subject to tax.                       business to a telecommunications company, as
A fee or tax as specified herein is hereby levied upon        defined in RCW 80.04.010, for telephone service
and shall be collected from every person engaging in          which the purchaser buys for the purpose of resale.
or carrying on the following business:
                                                              3. Adjustments made to a billing or to a customer
Cable service – A fee or tax equal to 8 percent of the        account or to a telecommunications company accrual
gross income from cable service provided to                   account in order to reverse a billing or charge that
customers residing within the City.                           had been made as a result of third-party fraud or
Cellular telephone and/or pager services business – A         other crime and was not properly a debt of a
fee or tax equal to 6 percent of the total gross income       customer.
from cellular telephone or pager services business            B. A deduction from gross income for credit losses
conducted within the City, as indicated by billings           actually sustained by a taxpayer shall be allowed
and/or charges to Tacoma customers.                           from companies which keep their regular books of
Competitive telephone service – Competitive                   account on an accrual basis. (Ord. 27297 § 1; passed
telephone service, as hereinabove defined, shall be           Nov. 23, 2004)
taxed as a retail sale under TMC 6A.30.                       6A.40.080      Allocation of income – Cellular
Telephone business – A fee or tax equal to 6 percent                         telephone service.
of the total gross income from telephone business             A. Service address. Payments by a customer for the
conducted within the City, as indicated by billings           telephone service from telephones without a fixed
and/or charges to Tacoma customers. (Ord. 27297               location shall be allocated among taxing jurisdictions
§ 1; passed Nov. 23, 2004)                                    to the location of the customer’s principal service
                                                              address during the period for which the tax applies.
6A.40.050       Tax rate.
                                                              B. Presumption. There is a presumption that the
  Activity                              Tax Rate
                                                              service address a customer supplies to the taxpayer is
  A. Cable service                        8.0%                current and accurate, unless the taxpayer has actual
  B. Cellular or pager                    6.0%                knowledge to the contrary.
  C. Competitive telephone service   retail sale in           C. Roaming phones. When the service is provided
                                     6A.30                    while a subscriber is roaming outside the subscriber’s
  D. Telephone business                   6.0%                normal cellular network area, the gross income shall
                                                              be assigned consistent with the taxpayer’s accounting
(Ord. 27297 § 1; passed Nov. 23, 2004)                        system to the location of the originating cell site of
6A.40.060       Method of payment.                            the call or to the location of the main cellular
                                                              switching office that switched the call.
The license fee or tax imposed by this chapter shall
                                                              D. Dispute resolution. If there is a dispute between
be due and payable in monthly installments.
                                                              or among the City and another city or cities as to the
Businesses with gross income of less than $20,000
                                                              service address of a customer who is receiving
per month, as indicated by billings or charges to
                                                              cellular telephone services, and the dispute is not
Tacoma customers, may pay the license fee or tax
                                                              resolved by negotiation among the parties, then the
imposed by this chapter in quarterly installments.
                                                              dispute shall be resolved by the City and the other
(Ord. 27297 § 1; passed Nov. 23, 2004)
                                                              city or cities by submitting the issue for settlement to
                                                              the Association of Washington Cities (“AWC”).




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                                                           Tacoma Municipal Code


Once taxes on the disputed revenues have been paid
to one of the contesting cities, the cellular telephone
service company shall have no further liability with
respect to additional taxes, penalties, or interest on
the disputed revenues so long as it promptly changes
its billing records for future revenues to comport with
the settlement facilitated by AWC. (Ord. 27297 § 1;
passed Nov. 23, 2004)
6A.40.090         Exemptions.
Those taxpayers reporting gross income and paying
tax under this chapter shall be exempt from the tax
authorized under TMC 6A.30. (Ord. 27297 § 1;
passed Nov. 23, 2004)
6A.40.100         Overpayment of tax.
If, upon application by a taxpayer for a refund or for
an audit of his or her records or upon an examination
of the returns or records of any taxpayer, it is
determined by the Director that within 2 years
immediately preceding the receipt by the Director of
the application by the taxpayer for a refund or for an
audit, or, in the absence of such an application,
within the 2 years immediately preceding the
commencement by the Director of such examination,
a tax has been paid in excess of that properly due, the
excess amount paid within such period of 2 years
shall be credited to the taxpayer’s account or shall be
refunded to the taxpayer, at his or her option. No
refund or credit shall be allowed with respect to any
payment made to the Director more than 2 years
before the date of such application or examination.
Where a refund or credit may not be made because of
the lapse of said 2-year period, the amount of the
refund or credit which would otherwise be allowable
for the portion of the statutory assessment period
preceding the 2-year period may be offset against the
amount of any tax deficiency which may be
determined by the Director for such preceding
period. Interest upon any such refund or credit shall
be allowed by the Director at the rate of 3 percent per
annum. (Ord. 27297 § 1; passed Nov. 23, 2004)




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Tacoma Municipal Code


                                                             “Electricity business” means the business of
                    Chapter 6A.50                            producing, transmitting, distributing, or selling
  ELECTRICITY BUSINESS AND SOLID                             electricity; provided, however, a division or
       WASTE COLLECTION                                      department of the City that is subject to the City’s
                                                             Utilities Gross Earnings Tax as provided in
Sections:                                                    Chapter 6A.100 is not included in this definition or
6A.50.010      Administrative provisions.                    chapter.
6A.50.020      Exercise of revenue license power.            “Gross income” means the value proceeding or
6A.50.030      Persons subject to tax – Rate.                accruing from the sale of tangible property or service,
6A.50.040      Definitions.                                  and receipts (including all sums earned or charged,
6A.50.050      Method of payment.                            whether received or not) by reason of the investment
6A.50.060      Deductions.                                   of capital in the business engaged in, including
6A.50.070      Overpayment of tax.                           rentals, royalties, fees, or other emoluments, however
                                                             designated (excluding receipts or proceeds from the
6A.50.010        Administrative provisions.                  use or sale of real property or any interest therein,
The administrative provisions contained in                   and proceeds from the sale of notes, bonds,
Chapter 6A.10 shall be fully applicable to the               mortgages, or other evidences of indebtedness, or
provisions of this chapter except as expressly stated        stocks and the like) and without any deduction on
to the contrary herein. (Ord. 27297 § 1; passed              account of the cost of the property sold, the cost of
Nov. 23, 2004)                                               materials used, labor costs, interest or discount paid,
                                                             or any expense whatsoever, and without any
6A.50.020        Exercise of revenue license                 deduction on account of losses.
                 power.
                                                             “Solid waste” means garbage, trash, rubbish, or other
The provisions of this chapter shall be deemed an
                                                             material discarded as worthless or not economically
exercise of the power of the City to license and/or tax
                                                             viable for further use, infectious, hazardous, or toxic
for revenue the privilege of engaging in business in
                                                             wastes, and recyclable or reusable materials
the City. For the purposes of this chapter, the terms
                                                             collected, in whole or part, for recycling or salvage.
“license” and “tax” shall be synonymous.
(Ord. 27297 § 1; passed Nov. 23, 2004)                       “Solid waste collection service” means receiving
                                                             solid waste for transfer, processing, treatment,
6A.50.030        Persons subject to tax – Rate.              storage, or disposal including, but not limited to, all
There is hereby levied upon and shall be collected           collection services, public or private dumps, transfer
from every person engaging in or carrying on the             stations, and similar operations. (Ord. 27297 § 1;
(1) electricity business, a tax equal to 6 percent of the    passed Nov. 23, 2004)
total gross income from such business conducted
within the City, as indicated by billings and/or             6A.50.050      Method of payment.
charges to or for Tacoma customers, and on those             The license fee or tax imposed by this chapter shall
persons engaged in or carrying on the (2) solid waste        be due and payable in monthly installments.
collection service, a tax equal to 8 percent of the total    Businesses with gross income of less than $20,000
gross income from such business conducted within             per month, as indicated by billings and/or charges to
the City, as indicated by billing and/or charges to or       or for service to City customers, may pay the license
for Tacoma customers.                                        fee or tax imposed by this chapter in quarterly
                                                             installments. (Ord. 27297 § 1; passed Nov. 23, 2004)
      Activity                    Tax Rate
                                                             6A.50.060      Deductions.
      Electricity Business           6%
                                                             A. There may be deducted from the total gross
      Solid Waste Service            8%                      income upon which the license fee or tax is computed
(Ord. 27297 § 1; passed Nov. 23, 2004)                       revenues derived from business which the City is
                                                             prohibited from taxing under the constitution or laws
6A.50.040        Definitions.                                of the state of Washington or the United States or the
In construing the provisions of this chapter, except         Charter of the City.
when otherwise plainly declared or clearly apparent          B. There may be deducted from the total gross
from the context, the following definitions shall be         income upon which the license fee or tax is computed
applied:                                                     the amount of state excise taxes, pursuant to




(Revised 02/2010)                                     6-48                                           City Clerk’s Office
                                                                                        Tacoma Municipal Code


RCW 82.18, imposed directly upon persons using the          the lapse of said 2-year period, the amount of the
service of a solid waste collection business and            refund or credit which would otherwise be allowable
collected for payment to the state by the solid waste       for the portion of the statutory assessment period
collection business.                                        preceding the 2-year period may be offset against the
                                                            amount of any tax deficiency which may be
C. There may be deducted from the total gross
                                                            determined by the Director for such preceding
income upon which the license fee or tax is
                                                            period. Interest upon any such refund or credit shall
computed, the amount of wholesale sales of
                                                            be allowed by the Director at the rate of 3 percent per
electricity to Tacoma Power.
                                                            annum. (Ord. 27297 § 1; passed Nov. 23, 2004)
D. There may be deducted from the total gross
income upon which the license fee or tax is imposed
under Section 6A.50.030 revenues derived from
providing the service of collecting recyclable
materials, as follows:
1. Commercial recycling: revenues derived from the
service of collecting commercial recyclable
materials. This exemption is limited to materials
actually resold and computed in proportion to weight,
as follows:
a. Any weight added by processing or treatment after
collection is subtracted from the weight as sold to
obtain the allowable weight as sold; and
b. Revenues are multiplied by a fraction, the
numerator of which is the allowable weight as sold
and the denominator of which is the weight as
collected.
2. This deduction does not apply to any
energy-recovery or fuel-use process, nor in any case
where materials collected have not been sold for
commercial reuse within 100 days from the date of
collection. This period may be extended when a
taxpayer shows to the Department’s satisfaction that
market conditions necessitate a longer period for
sale. (Ord. 27297 § 1; passed Nov. 23, 2004)
6A.50.070         Overpayment of tax.
If, upon application by a taxpayer for a refund or for
an audit of his or her records or upon an examination
of the returns or records of any taxpayer, it is
determined by the Director that within 2 years
immediately preceding the receipt by the Director of
the application by the taxpayer for a refund or for any
audit, or, in the absence of such an application,
within the 2 years immediately preceding the
commencement by the Director of such examination,
a tax has been paid in excess of that properly due, the
excess amount paid within such period of 2 years
shall be credited to the taxpayer’s account or shall be
refunded to the taxpayer at his or her option. No
refund or credit shall be allowed with respect to any
payment made to the Director more than 2 years
before the date of such application or examination.
Where a refund or credit may not be made because of




City Clerk’s Office                                  6-49                                           (Revised 02/2010)
Tacoma Municipal Code


                                                            “Punchboard” means a board with many holes filled
                     Chapter 6A.60                          with rolled-up printed slips to be punched out on
                    GAMBLING TAX                            payment of a nominal sum in an effort to obtain a slip
                                                            that entitles the player to a designated prize or meets
Sections:                                                   the requirements of RCW 9.46.0273, as now or
6A.60.010      Administrative provisions.                   hereafter amended.
6A.60.020      Exercise of revenue license power.           “Raffle” means a game in which tickets bearing an
6A.60.030      Definitions.                                 individual number are sold for not more than $25
6A.60.040      Persons subject to tax.                      each and in which a prize or prizes are awarded on
6A.60.050      Notification required.                       the basis of a drawing from the tickets sold or which
6A.60.060      Tax rate on gambling activities.             meets the requirements of RCW 9.46.0277, as now
6A.60.070      Distribution of income.                      or hereafter amended. (Ord. 27297 § 1; passed
6A.60.080      Method of payment.                           Nov. 23, 2004)
6A.60.090      Deductions.
6A.60.100      Exemptions.                                  6A.60.040      Persons subject to tax.
6A.60.110      Lien.                                        There is hereby levied upon and shall be collected
                                                            from all persons, including, but not limited to, those
6A.60.010       Administrative provisions.                  persons duly licensed by the Washington State
The administrative provisions of Chapter 6A.10 shall        Gambling Commission engaging in or carrying on
be fully applicable to the provisions of this chapter       any gambling activities, including, but not limited to,
except as expressly stated to the contrary herein.          bingo games, raffles, amusement games, social card
(Ord. 27297 § 1; passed Nov. 23, 2004)                      games, punchboard, or pull-tab activities. Such tax
                                                            shall be levied at the rates set forth in this chapter on
6A.60.020       Exercise of revenue license                 the gross income of activities taxable under this
                power.                                      chapter. (Ord. 27297 § 1; passed Nov. 23, 2004)
The provisions of this chapter shall be deemed an
exercise of the power of the City to license for
                                                            6A.60.050      Notification required.
revenue and to tax certain gambling activities              Any person engaging in or carrying on any gambling
pursuant to RCW 9.46, as now or hereafter amended.          activities within the City, including, but not limited to
(Ord. 27297 § 1; passed Nov. 23, 2004)                      bingo games, raffles, amusement games, social card
                                                            games, punchboard, or pull-tab activities shall, not
6A.60.030       Definitions.                                less than ten days prior to the commencement of any
For purposes of this chapter, the following                 such activity or activities, file with the Department
definitions shall be applied:                               notification of its intent to conduct such activity or
                                                            activities. Said notification shall indicate the date,
“Amusement game” means a game played for
                                                            time, and place where such activities will be
entertainment in which the contestant actively
                                                            conducted and, not less than five days after the
participates, the outcome depends in a material
                                                            termination of said activities, or within 30 days after
degree upon the skill of the contestant or which
                                                            the termination of each single daily session, said
meets the requirements of RCW 9.46.0201, as now
                                                            person shall report to the Department, in such form
or hereafter amended.
                                                            as shall be required, all necessary information
“Bingo” means a game in which prizes are awarded            concerning the gross income realized from the
on the basis of designated numbers or symbols on a          conduct of said activity or activities, together with all
card conforming to numbers or symbols selected at           necessary information to verify any claimed
random or which meets the requirements of                   deductions or exemptions hereunder. (Ord. 27297
RCW 9.46.0205, as now or hereafter amended.                 § 1; passed Nov. 23, 2004)
“Bona fide charitable or nonprofit organization” shall      6A.60.060      Tax rate on gambling activities.
have the meaning set forth in RCW 9.46.0209, as             Upon every person engaging in the act of conducting
now or hereafter amended.                                   or operating the following gambling activities within
“Pull-tabs” means a game in which the participant,          the City, as to such persons, the amount of tax with
on payment of a nominal sum, receives a paper tab           respect to such activities shall be equal to the gross
from a dispenser which is pulled apart to reveal a          income from such activities multiplied by the
designated prize or meets the requirements of               following tax rates:
RCW 9.46.0273, as now or hereafter amended.




(Revised 02/2010)                                    6-50                                            City Clerk’s Office
                                                                                        Tacoma Municipal Code


   Activity                  Tax Rate                         6A.60.110     Lien.
   A. Amusement games           2.0%                          Taxes imposed under this chapter become a lien upon
                                                              personal and real property used in the gambling
   B. Bingo games               5.0%                          activity in the same manner as provided for under
   C. Raffles                   5.0%                          RCW 84.60.010. The lien shall attach on the date the
   D. Punchboards and           5.0%                          tax becomes due and shall relate back and have
      Pull-Tabs                                               priority against real and personal property to the
                                                              same extent as ad valorem taxes. (Ord. 27297 § 1;
   E. Social card games         11.0%                         passed Nov. 23, 2004)
(Ord. 27573 § 1; passed Jan. 9, 2007: Ord. 27297
§ 1; passed Nov. 23, 2004)
6A.60.070         Distribution of income.
All income from the tax levied on the gross income
from gambling activities under this chapter, including
any interest or other earnings thereon, shall be used
primarily for the purpose of enforcing this chapter in
accordance with RCW 9.46.113, as now or hereafter
amended. (Ord. 27297 § 1; passed Nov. 23, 2004)
6A.60.080         Method of payment.
The license fee or tax imposed by this chapter shall
be due and payable in monthly installments.
(Ord. 27297 § 1; passed Nov. 23, 2004)
6A.60.090         Deductions.
In computing the tax imposed by this chapter, the
following items may be deducted from the gross
income otherwise subject to the tax:
A. Amounts paid out for prizes or as prizes, whether
cash or merchandise, for amusement games, bingo
games, and raffles may be deducted from the gross
income generated from those activities. (Ord. 27573
§ 2; passed Jan. 9, 2007: Ord. 27297 § 1; passed
Nov. 23, 2004)
6A.60.100         Exemptions.
A. Any bona fide charitable or nonprofit
organization conducting or operating gambling
activities whose gross income from such activities
shall be exempt from the tax imposed under
Section 6A.60.060.
B. Any church, elementary or secondary public
school, parent-teacher organization, or nonprofit
hospital holding or sponsoring a bazaar or carnival
not more than once each calendar year wherein
bingo, raffles, or amusement games are conducted,
and such organization would not otherwise fall under
the exemptions in subsection A above and shall
otherwise be exempt from any further tax under this
chapter. (Ord. 27573 § 3; passed Jan. 9, 2007:
Ord. 27297 § 1; passed Nov. 23, 2004)




City Clerk’s Office                                    6-51                                         (Revised 02/2010)
Tacoma Municipal Code


                                                             6A.70.040     Additional sales or use tax –
                    Chapter 6A.70
                                                                           Rate.
             LOCAL OPTION TAXES                              The rate of the tax imposed by Section 6A.70.030 of
                                                             this chapter shall be one-half of one percent of the
Sections:                                                    selling price or value of the article used, as the case
6A.70.010      Sales or use tax – Imposition.                may be; provided, however, that during such period
6A.70.020      Sales or use tax – Rate.                      as there is in effect a sales tax or use tax imposed by
6A.70.030      Additional sales or use tax –                 Pierce County under RCW 82.14 030(2), at a rate
               Imposition.                                   equal to or greater than the rate imposed by this
6A.70.040      Additional sales or use tax – Rate.           section, the County shall receive 15 percent of the tax
6A.70.050      Leasehold excise tax – Imposition.            imposed by this section, the County shall receive
6A.70.060      Leasehold excise tax – Rate.                  from the tax imposed by Section 6A.70.030 that
6A.70.070      Leasehold excise tax – Exemptions.            amount of revenues equal to 15 percent of the rate of
6A.70.080      Real estate excise tax – Imposition.          the tax imposed by the County under
6A.70.090      Real estate excise tax – Rate.                RCW 82.14.030(2). (Ord. 27297 § 1; passed
6A.70.100      Additional real estate excise tax –           Nov. 23, 2004)
               Imposition.
6A.70.110      Additional real estate excise tax – Rate.     6A.70.050     Leasehold excise tax –
6A.70.120      Administration and collection of taxes.                     Imposition.
6A.70.130      Inspection of records.                        There is hereby imposed and shall be collected a
6A.70.140      Contract with the state authorized.           leasehold excise tax on and after January 1, 1976,
                                                             upon the act or privilege of occupying or using
6A.70.010       Sales or use tax – Imposition.               publicly owned real or personal property within the
The City Council, being the legislative and governing        City through a “leasehold interest” as defined in
body of the City, does hereby impose a sales or use          RCW 82.29A.020(1). The tax shall be paid,
tax, as the case may be, upon every taxable event as         collected, and remitted to the Washington State
defined in RCW 82.14.020, occurring within the               Department of Revenue at the time and in the manner
City. The tax shall be imposed upon and collected            prescribed in RCW 82.29A.050. (Ord. 27297 § 1;
from those persons from whom the state sales or use          passed Nov. 23, 2004)
tax is collected pursuant to RCW 82.08 and 82.12.
(Ord. 27297 § 1; passed Nov. 23, 2004)
                                                             6A.70.060     Leasehold excise tax – Rate.
                                                             The rate of the tax imposed by Section 6A.70.050
6A.70.020       Sales or use tax – Rate.                     shall be 4 percent of the taxable rent (as defined in
The rate of the tax imposed by Section 6A.70.010             RCW 82.29A.020(2)); provided that the credits
shall be one-half of one percent of the selling price or     specified in RCW 82.29A.120, as it now exists or
value of the article used, as the case may be;               may hereafter be amended, shall be allowed in
provided, however, that during such period as there is       determining the tax payable. (Ord. 27297 § 1; passed
in effect a sales or use tax imposed by Pierce County        Nov. 23, 2004)
pursuant to RCW 82.14.030(1), the rate of tax
imposed by this chapter shall be four hundred
                                                             6A.70.070     Exemptions.
twenty-five/one-thousandths of one percent.                  Leasehold interests exempted by RCW 82.29A, as it
(Ord. 27297 § 1; passed Nov. 23, 2004)                       now exists or may hereafter be amended, shall be
                                                             exempt from the tax imposed pursuant to
6A.70.030       Additional sales or use tax –                Section 6A.70.050 of this chapter. (Ord. 27297 § 1;
                Imposition.                                  passed Nov. 23, 2004)
There is hereby imposed an additional sales or use
                                                             6A.70.080 Real estate excise tax – Imposition.
tax, as the case may be, separate and apart from the
tax referred to in Sections 6A.70.010 and 6A.70.020,         There is hereby imposed and shall be collected an
as authorized by RCW 82.14.030(2), upon every                excise tax on each sale of real property within the
taxable event, as defined in RCW 82.14.020,                  City on and after January 1, 1986, in accordance with
occurring within the City. The tax shall be imposed          RCW 82.46.010, to be collected by the County
upon and collected from those persons from whom              Treasurer as prescribed in RCW 82.46.060.
the state sales tax or use tax is collected pursuant to      (Ord. 27297 § 1; passed Nov. 23, 2004)
RCW 82.08 and 82.12. (Ord. 27297 § 1; passed
Nov. 23, 2004)




(Revised 02/2010)                                     6-52                                          City Clerk’s Office
                                                                                        Tacoma Municipal Code


6A.70.090         Real estate excise tax – Rate.             6A.70.140     Contract with the state
The rate of the tax imposed by Section 6A.70.080                           authorized.
shall be one-quarter of 1 percent of the sales price of      The proper officers of the City are hereby authorized
all parcels of real property located within the City.        to execute a contract with the Washington State
(Ord. 27297 § 1; passed Nov. 23, 2004)                       Department of Revenue for the administration and
                                                             collection of any and all taxes imposed by this
6A.70.100         Additional real estate excise tax –
                                                             chapter, which agreement shall first be approved by
                  Imposition.                                the City Council. (Ord. 27297 § 1; passed Nov. 23,
In accordance with RCW 82.46.035, there is hereby            2004)
imposed an additional real estate excise tax on all
sales of real property located within the City on and
after June 3, 1991, separate and apart from the tax
referred to in Sections 6A.70.080 and 6A.70.090.
(Ord. 27297 § 1; passed Nov. 23, 2004)
6A.70.110         Additional real estate excise tax –
                  Rate.
The rate of the tax imposed by Section 6A.70.100
shall be one-quarter of one percent of the sales price
of all parcels of real property located within the City,
and shall be collected by the County Treasurer as
prescribed in RCW 82.46.060. Proceeds from this
additional tax shall be deposited in a separate
subfund of the Capital Improvement Fund and
expended as authorized by law, provided that it is the
Council’s intent that revenue produced by this
additional excise tax shall not be used to displace
funds set aside by the Council for capital
improvements, but shall be designated for growth
management-related capital improvements only.
(Ord. 27297 § 1; passed Nov. 23, 2004)
6A.70.120         Administration and collection of
                  taxes.
The administration and collection of any and all sales
or use taxes imposed by Sections 6A.70.010 and
6A.70.030 of this chapter shall be in accordance with
the provisions of RCW 82.14.050. The
administration and collection of any leasehold excise
tax imposed by Section 6A.70.050 of this chapter
shall be in accordance with the provisions of
RCW 82.29A. The administration and collection of
any real estate excise taxes imposed by
Sections 6A.70.080 and 6A.70.100 of this chapter
shall be in accordance with the provisions of
RCW 82.46. (Ord. 27297 § 1; passed Nov. 23, 2004)
6A.70.130         Inspection of records.
The City hereby consents to the inspection of such
records as are necessary to qualify the City for
inspection of records of the Washington State
Department of Revenue, pursuant to
RCW 82.32.330. (Ord. 27297 § 1; passed Nov. 23,
2004)




City Clerk’s Office                                   6-53                                          (Revised 02/2010)
Tacoma Municipal Code


                                                             spaces; provided, that it shall be presumed that the
                    Chapter 6A.80                            occupancy of real property for a continuous period of
              SPECIAL EXCISE TAX                             one month or more constitutes a rental or lease of
                                                             real property and not a mere license to use or enjoy
Sections:                                                    the same. (Ord. 27297 § 1; passed Nov. 23, 2004)
6A.80.010      Imposition of special excise taxes.           6A.80.020      Definitions.
6A.80.020      Definitions.
6A.80.030      Administration and collection of taxes.       The definitions of “selling price,” “seller,” “buyer,”
6A.80.040      Establishment of special funds.               “consumer,” and all other definitions as are now
6A.80.050      Effective date of tax.                        contained in RCW 82.08.010, and subsequent
6A.80.060      Reserve tax authority.                        amendments thereto, are hereby adopted as the
6A.80.070      Ratification or reimposition of tax.          definitions for the taxes levied herein. (Ord. 27297
                                                             § 1; passed Nov. 23, 2004)
6A.80.010       Imposition of special excise taxes.          6A.80.030      Administration and collection of
A. For the purposes set forth in Chapter 89 of the                          taxes.
Extraordinary Session Laws of 1970, the City                 For the purposes of the taxes levied herein:
Council does hereby impose and levy a special excise
tax of 2 percent on the sale of or charge made for the       A. The Washington State Department of Revenue is
furnishing of lodging by a hotel, rooming house,             hereby designated as the agent of the City for the
tourist court, motel, or trailer camp, or the granting of    purposes of collection and administration.
any similar license to use real property, as                 B. The administrative provisions contained in
distinguished from renting or leasing of real property;      RCW 82.08.050 through 82.08.060 and in
provided, that it shall be presumed that the                 RCW 82.32 shall apply with respect to
occupancy of real property for a continuous period of        administration and collection by the Department of
one month or more constitutes a rental or lease of           Revenue.
real property and not a mere license to use or enjoy
the same.                                                    C. All rules and regulations adopted by the
                                                             Department of Revenue for the administration of
B. In addition to that tax imposed and levied in             RCW 82.08 are hereby adopted.
subsection A of this section, the City Council, acting
pursuant to the authority of and with the purposes           D. The Department of Revenue is hereby
stated at Chapter 483, Washington Laws of 1987,              empowered on behalf of the City to prescribe such
hereby imposes and levies a special excise tax of            special forms and reporting procedures as the
2 percent on the sale of or charge made for the              Department may deem necessary. (Ord. 27297 § 1;
furnishing of lodging by a hotel, rooming house,             passed Nov. 23, 2004)
tourist court, motel, or trailer camp, or the granting of
                                                             6A.80.040      Establishment of special funds.
any similar license to use real property, as
distinguished from the renting or leasing of real            A. Stadium and/or Convention Center Fund. There
property; provided, that it shall be presumed that the       is hereby established in the Treasury of the City a
occupancy of real property for a continuous period of        special Stadium and/or Convention Center Fund, into
one month or more constitutes a rental or lease of           which fund all sums received as a result of the levy at
real property and not a mere license to use or enjoy         Section 6A.80.010.A shall be paid. Such sums as are
the same.                                                    deposited in said Stadium and/or Convention Center
                                                             Fund shall be used only for the purpose of paying all
C. In addition to the taxes levied at subsections A          or any part of the cost of acquisition, construction, or
and B of this section, the City Council, acting              operation of stadium or convention center facilities or
pursuant to the authority of RCW 67.28.182(4)(b),            to pay or secure the payment of all or any portion of
hereby imposes and levies a special excise tax of            General Obligation Bonds or Revenue Bonds issued
3 percent on the sale of or charge made for the              for such purpose or purposes as specified in
furnishing of lodging by a hotel, rooming house,             Chapter 89, 1970 Extraordinary Session Laws, as
tourist court, motel, trailer camp, and the granting of      amended by Chapter 34, 1973 Second Extraordinary
any similar license to use real property, as                 Session Laws, and until withdrawn for use, the
distinguished from the renting or leasing of real            moneys accumulated in such fund or funds may be
property, except that the tax will not apply to              invested in interest-bearing securities by the City
facilities having fewer than 25 rooms or 25 trailer          Treasurer in any manner authorized by law.




(Revised 02/2010)                                     6-54                                           City Clerk’s Office
                                                                                      Tacoma Municipal Code


B. Visitor and Convention Promotions Subfund.              amount of tax is hereby ratified or reimposed under
There is hereby established in the Treasury of the         any applicable law. (Ord. 27297 § 1; passed
City a special Visitor and Convention Promotions           Nov. 23, 2004)
Subfund, a subfund of the Miscellaneous Special
Revenue Fund, into which all sums received as a
result of the levy of Section 6A.80.010.B shall be
paid. Such sums as are deposited in said Visitor and
Convention Promotions Subfund shall be used only
for the purpose of visitor and convention promotion
and development and until withdrawn for such use,
the moneys accumulated in such fund may be
invested in interest-bearing securities by the City
Treasurer in any manner authorized by law.
C. All sums received as a result of the levy of
Section 6A.80.010.C shall be paid into the Tourism
and Convention Subfund of the Miscellaneous
Special Revenue Fund and shall be used only for the
purposes of acquisition, construction, expansion,
marketing, management, and financing of convention
facilities and facilities necessary to support major
tourism destination attractions that serve a minimum
of 1,000,000 visitors per year. The money
accumulated in such fund may be invested in interest-
bearing securities by the City Treasurer in any
manner authorized by law. (Ord. 27297 § 1; passed
Nov. 23, 2004)
6A.80.050         Effective date of tax.
A. The effective date of the tax herein imposed shall
be July 1, 1970, and such tax shall be due and
payable to the City on such date and all days
following to be collected as heretofore provided.
B. The effective date of the tax imposed in
Section 6A.80.010.C shall be July 15, 1997, and such
tax shall be due and payable to the City on such date
and all days following to be collected as heretofore
provided. (Ord. 27297 § 1; passed Nov. 23, 2004)
6A.80.060         Reserve tax authority.
To the extent any amount of tax imposed under
Section 6A.80.010.A, .B, and .C would not continue
to be imposed and remain in effect and collectable on
or after July 27, 1997, then, to that extent, an
equivalent amount of tax is and shall be imposed as
of July 27, 1997, under Laws of 1997, ch. 452.
(Ord. 27297 § 1; passed Nov. 23, 2004)
6A.80.070         Ratification or reimposition of
                  tax.
To the extent any amount of tax imposed under
Section 6A.80.010.A, .B, and .C would not continue
to be imposed and remain in effect and be collectible
unless authorized or imposed after July 27, 1997,
then to that extent the imposition of an equivalent




City Clerk’s Office                                 6-55                                         (Revised 02/2010)
Tacoma Municipal Code


                                                             6A.90.040      Natural or manufactured gas use
                    Chapter 6A.90
                                                                            tax.
      NATURAL OR MANUFACTURED                                A. Pursuant to RCW 82.14.230, there is fixed and
               GAS TAX                                       imposed upon every person a use tax for the privilege
                                                             of using natural gas or manufactured gas in the City
Sections:                                                    as a consumer.
6A.90.010      Administrative provisions.
6A.90.020      Definitions.                                  B. The tax shall be in an amount equal to the value
6A.90.030      Occupations subject to tax – Rate.            of the article used by the taxpayer multiplied by a
6A.90.040      Natural or manufactured gas use tax.          rate which is equal to the rate specified in
6A.90.050      Exemptions and deductions.                    Section 6A.90.030 of this chapter.
6A.90.060      Monthly payment of tax.                       C. The “value of the article used” shall have the
6A.90.070      Overpayment of tax.                           meaning set forth in RCW 82.12.010(2)(a), and does
                                                             not include any amounts that are paid for the hire or
6A.90.010       Administrative provisions.                   use of a natural gas business in transporting the gas
The administrative provisions of Chapter 6A.10 shall         subject to tax under this section if those amounts are
be fully applicable to the provisions of this chapter        subject to a tax which is imposed and paid under
except as expressly stated to the contrary herein.           Section 6A.90.030 of this chapter.
(Ord. 27297 § 1; passed Nov. 23, 2004)                       D. The tax under this section shall not apply to the
6A.90.020       Definitions.                                 use of natural or manufactured gas if the person who
                                                             sold the gas to the consumer has paid a tax imposed
“Gross income” means the value proceeding or
                                                             pursuant to Section 6A.90.030 of this chapter.
accruing from the sale of tangible property or service,
and receipts (including all sums earned or charged,          E. There shall be a credit against the tax levied under
whether received or not) by reason of the investment         this section in an amount equal to any tax paid by:
of capital in the business engaged in, including
rentals, royalties, fees, or other emoluments, however       1. The person who sold the gas to the consumer,
designated (excluding receipts or proceeds from the          when that tax is a gross receipts tax similar to that
use or sale of real property or any interest therein,        imposed pursuant to Section 6A.90.030 of this
and proceeds from the sale of notes, bonds,                  chapter; by another state with respect to the gas for
mortgages, or other evidences of indebtedness, or            which a credit is sought under the subsection; or
stocks and the like) and without any deduction on            2. The person consuming the gas upon which a use
account of the cost of the property sold, the cost of        tax similar to the tax imposed by this section was
materials used, labor costs, interest or discount paid,      paid to another state with respect to the gas for which
or any expense whatsoever, and without any                   a credit is sought under this subsection.
deduction on account of losses. (Ord. 27297 § 1;
passed Nov. 23, 2004)                                        F. The use tax hereby imposed shall be paid by the
                                                             consumer. The administration and collection of the
6A.90.030       Occupations subject to tax –                 tax hereby imposed shall be pursuant to
                Rate.                                        RCW 82.14.050. (Ord. 27297 § 1; passed Nov. 23,
Pursuant to RCW 35.21.870, there is hereby levied            2004)
upon and shall be collected from every person                6A.90.050      Exemptions and deductions.
engaged in or carrying on the business of
                                                             There shall be exempted from the total gross income
transmitting, distributing, brokering, or selling
                                                             upon which the license fee or tax is computed so
natural or manufactured gas a fee or occupation tax
                                                             much thereof as is derived from business which the
equal to 6 percent of the total gross income from
                                                             City is prohibited from taxing under the constitution
such business in the City.
                                                             or laws of the state of Washington or the United
  Activity                             Rate
                                                             States or the City Charter, and any retail sales or use
                                                             taxes collected by the taxpayer from consumers to be
  Natural or Manufactured Gas           6%                   remitted to the Washington State Department of
                                                             Revenue.
(Ord. 27856 Ex. A; passed Dec. 8, 2009: Ord. 27297
§ 1; passed Nov. 23, 2004)                                   There shall also be deducted from gross income
                                                             subject to tax under this chapter income derived from




(Revised 02/2010)                                     6-56                                           City Clerk’s Office
                                                                                         Tacoma Municipal Code


the activities of selling tangible personal property or      be allowed by the Director at the rate of 3 percent per
providing services of a type that can be sold or             annum. (Ord. 27297 § 1; passed Nov. 23, 2004)
provided by persons not in the business of
transmitting, distributing, or selling natural gas for
which a separate charge is made; provided, that
income derived from activity incidental to
transmitting, distributing, or selling natural gas may
not be deducted from gross income subject to the tax
under this chapter. Income excluded or deducted
from the measure of tax under this chapter as a result
of this section may be taxable under another chapter
within Subtitle 6A, as appropriate.
Activity incidental to the transmission, distribution,
or sale of natural gas involves service performed in
connection with the transmission, distribution, or sale
of natural gas for an existing natural gas customer.
Incidental service charges include charges such as
line extensions, testing, replacing meters, line repairs,
line raisings, and meter reading fees, as well as
charges for interest or penalties. Incidental activities
do not include the sale of appliances. (Ord. 27297
§ 1; passed Nov. 23, 2004)
6A.90.060         Monthly payment of tax.
The license fee or tax required by this chapter is
based upon gross income and the taxpayer shall pay
his or her fee or tax monthly. (Ord. 27297 § 1;
passed Nov. 23, 2004)
6A.90.070         Overpayment of tax.
If, upon application by a taxpayer for a refund or for
an audit of his or her records or upon an examination
of the returns or records of any taxpayer, it is
determined by the Director that within 2 years
immediately preceding the receipt by the Director of
the application by the taxpayer for a refund or for an
audit, or, in the absence of such an application,
within the 2 years immediately preceding the
commencement by the Director of such examination,
a tax has been paid in excess of that properly due, the
excess amount paid within such period of 2 years
shall be credited to the taxpayer’s account or shall be
refunded to the taxpayer, at his or her option. No
refund or credit shall be allowed with respect to any
payment made to the Director more than 2 years
before the date of such application or examination.
Where a refund or credit may not be made because of
the lapse of said 2-year period, the amount of the
refund or credit which would otherwise be allowable
for the portion of the statutory assessment period
preceding the 2-year period may be offset against the
amount of any tax deficiency which may be
determined by the Director for such preceding
period. Interest upon any such refund or credit shall




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                                                              of the principal of and interest on revenue bonds of
                    Chapter 6A.100                            the City heretofore or hereafter issued. Said taxes are
   UTILITIES GROSS EARNINGS TAX –                             hereby found to be reasonable and not
          PUBLIC UTILITIES                                    disproportionate to the amount of taxes which said
                                                              divisions or subdepartments would pay if operated as
Sections:                                                     private utilities.
6A.100.010 Power, Water, and Rail Divisions –                   Department of Public Works Activity       Tax Rate
           Department of Public Utilities.
                                                                Solid Waste and Sewer Utility Divisions         8%
6A.100.020 Solid Waste Utility and Sewer Utility –
           Department of Public Works.                          Sale of Electricity or Natural Gas              6%
6A 100.030 Gross earnings defined.
                                                              (Ord. 27297 § 1; passed Nov. 23, 2004)
6A.100.040 Deductions.
                                                              6A.100.030 Gross earnings defined.
6A.100.010 Power, Water, and Rail Divisions
                                                              As used in this chapter, the term “gross earnings”
           – Department of Public Utilities.                  shall mean and include the consideration, whether
There is hereby imposed upon the Power, Water, and            money, credits, rights, or property expressed in terms
Rail Divisions of the Department of Public Utilities          of money proceeding or accruing by reason of the
taxes upon the gross earnings of said divisions and           transaction of business and includes gross proceeds
each of them at the following rates of gross earnings,        of sales, compensation for rendition of services, gains
for the benefit of the General Fund of the City: upon         realized from interest, rents, royalties, fees,
the Power Division, 6 percent, except for gross               commissions, dividends, and other emoluments,
earnings derived from cable television activity for           however designated, all without any deduction on
which the rate shall be 8 percent; and upon the Water         account of cost of property sold, materials used,
and Rail Divisions, 8 percent; which taxes however            labor, interest, losses, discount, and any other
shall be subordinate to any payments required to be           expense whatsoever. (Ord. 27297 § 1; passed
made by any of said divisions from said gross                 Nov. 23, 2004)
earnings into any fund or funds heretofore or
hereafter created for the payment of the principal of         6A.100.040 Deductions.
and interest on revenue bonds of the City heretofore          In computing the gross earnings tax due under the
or hereafter issued.                                          provisions of this chapter, there shall be deducted
                                                              from the measure of the tax the following items:
 Department of Public Utilities Activity      Tax Rate
 Power Division                                   6%
                                                              A. Uncollected accounts, if the books of the utility
                                                              are on an accrual basis as distinguished from a cash
 Cable Television                                 8%          basis, except for charges or billings relating to
 Water and Rail Systems                           8%          providing cable television and telecommunications
                                                              services.
(Ord. 27297 § 1; passed Nov. 23, 2004)
                                                              B. Amounts received through contemplated or actual
6A.100.020 Solid Waste Utility and Sewer                      condemnation proceedings or on account of any
           Utility – Department of Public                     federal, state, or local public work project.
           Works.                                             C. Amounts received as compensation or
There is hereby imposed upon the Solid Waste                  reimbursement for damages to or protection of any
Utility Division of the Department of Public Works,           property of the utility.
and upon the Sewer Utility of the Department of               D. Contributions for or in aid of construction.
Public Works, for the benefit of the General Fund of
the City, a tax upon the gross earnings of said utilities     E. Discounts, returns, allowances, and repossessions.
of 8 percent of said gross earnings, except that              F. Amounts received from the sale or exchange of
earnings from the activity involved in the sale of            capital assets other than Christmas trees.
electricity or natural gas shall be taxed at the rate of
6 percent. The tax shall, however, be subordinate to          G. Only interest earned from the proceeds of the sale
any payments required to be made by any of said               of bonds for construction purposes.
divisions from said gross earnings into any fund or           H. Amounts collected as sales tax.
funds heretofore or hereafter created for the payment




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                                                             Tacoma Municipal Code


I. Amounts received for street light energy and for
street light maintenance and operation.
J. Amounts received for office rental from the City
Credit Union and Retirement Office.
K. Rental received or credits given for operators’
cottages.
L. Fire service, hydrant rental.
M. Inter-departmental rent (deduction applicable
only to Power Division).
N. Amounts received from surcharge to water rates
charged outside City limits users for system
improvements necessary to meet City standards.
O. Amounts received by waste-to-energy facilities
from services provided to the public for disposal of
waste products characterized as “alternative fuels,”
which shall mean a waste commodity that may be
utilized as a fuel in a waste-to-energy facility, may or
may not require some processing, provides an
acceptable BTU value, creates manageable residual
waste, or provides enhancement to other fuels. For
purposes of this deduction, alternative fuels shall not
constitute “waste” or “RDF.”
P. Amounts paid for the purchase of electricity from
a City department or division that has paid gross
earnings taxes on such transaction under the
provisions of this chapter.
Q. Amounts received from Contract Industrial
Service Contract Power (“CP”) Customers (industrial
non-portfolio power contracts) when the rate charged
exceeds the rate for the same power at Contract
Industrial Service Schedule CP rates for portfolio
power. Revenues received in excess of the Contract
Industrial Service Schedule CP rate shall be deducted
from the measure of tax. (Ord. 27297 § 1; passed
Nov. 23, 2004)




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                                                           telephone, do not exceed thirty percent of the
                    Chapter 6A.110                         household's monthly income. For the purposes of
   PROPERTY TAX EXEMPTIONS FOR                             housing intended for owner occupancy, "affordable
      MULTI-FAMILY HOUSING                                 housing" means residential housing that is within the
                                                           means of low or moderate-income households.
Sections:                                                  I. "Household" means a single person, family, or
6A.110.010 Definitions.                                    unrelated persons living together.
6A.110.020 Property Tax Exemption –
           Requirements and Process.                       J. "Low-income household" means a single person,
                                                           family, or unrelated persons living together whose
6A.110.010 Definitions.                                    adjusted income is at or below eighty percent of the
                                                           median family income adjusted for family size, for
A. “Multi-family housing” means building(s) having
                                                           the county where the project is located, as reported
four or more dwelling units designed for permanent
                                                           by the United States department of housing and
residential occupancy resulting from new
                                                           urban development.
construction or rehabilitation or conversion of
vacant, underutilized, or substandard buildings.           K. "Moderate-income household" means a single
(TMC Section 13.17.010)                                    person, family, or unrelated persons living together
                                                           whose adjusted income is more than eighty percent
B. “Owner” means the property owner of record.
                                                           but is at or below one hundred fifteen percent of the
(TMC Section 13.17.010)
                                                           median family income adjusted for family size, for
C. “Mixed-use center” means a center designated as         the county where the project is located, as reported
such in the land use element of the City’s                 by the United States department of housing and
comprehensive plan. A mixed-use center is a                urban development.
compact identifiable district containing several
                                                           L. “Campus facilities master plan” means the area
business establishments, adequate public facilities,
                                                           that is defined by the University of Washington as
and a mixture of uses and activities, where residents
                                                           necessary for the future growth and development of
may obtain a variety of products and services. (TMC
                                                           its campus facilities for branch campuses authorized
Section 13.17.010)
                                                           under RCW 28B.45.020. (Ord. 27710 Ex. B; passed
D. “Director” means the Director of the Community          Apr. 29, 2008)
and Economic Development Department or
authorized designee. (TMC Section 13.17.010)               6A.110.020 Property Tax Exemption –
E. “Permanent residential occupancy” means                            Requirements and Process
multifamily housing that provides either rental or         A. Intent. Limited 8 or 12-year exemptions from ad
owner occupancy for a period of at least one month.        valorem property taxation for multi-family housing in
This excludes hotels and motels that predominately         mixed-use centers are intended to:
offer rental accommodation on a daily or weekly            1. Encourage increased residential opportunities
basis. (TMC Section 13.17.010)                             within mixed-use centers designated by the City
F. “Rehabilitation improvements” means                     Council as residential target areas;
modifications to existing structures that are vacant       2. Stimulate new construction or rehabilitation of
for 12 months or longer, that are made to achieve a        existing vacant and underutilized buildings for
condition of substantial compliance with existing          multifamily housing in residential target areas to
building codes or modification to existing occupied        increase and improve housing opportunities;
structures which increase the number of multi-family
housing units. (TMC Section 13.17.010)                     3. Assist in directing future population growth to
                                                           designated mixed-use centers, thereby reducing
G. “Residential target area” means an area within a        development pressure on single-family residential
mixed-use center that has been designated by the City      neighborhoods; and
Council as lacking sufficient, available, desirable,
and convenient residential housing to meet the needs       4. Achieve development densities which are more
of the public.                                             conducive to transit use in designated mixed-use
                                                           centers.
H “Affordable housing” means residential housing
that is rented by a person or household whose              B. Duration of Exemption. The value of
monthly housing costs, including utilities other than      improvements qualifying under this chapter will be




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                                                                                         Tacoma Municipal Code


exempt from ad valorem property taxation for eight           5. Compliance With Guidelines and Standards. The
or twelve successive years (depending on whether             project must be designed to comply with the City’s
the property includes affordable housing component           comprehensive plan, building, housing, and zoning
as described in subsection E and F below) beginning          codes, and any other applicable regulations in effect
January 1 of the year immediately following the              at the time the application is approved. Rehabilitation
calendar year of issuance of the Final Certificate of        and conversion improvements must comply with the
Tax Exemption.                                               City’s minimum housing code. New construction
                                                             must comply with the Uniform Building Code. The
C. Limits on Exemption. The exemption does not
                                                             project must also comply with any other standards
apply to the value of land or to the value of
                                                             and guidelines adopted by the City Council for the
improvements not qualifying under this chapter, nor
                                                             residential target area in which the project will be
does the exemption apply to increases in assessed
                                                             developed.
valuation of land and non-qualifying improvements.
In the case of rehabilitation of existing buildings, the     6. Vacancy Requirement. The project must not
exemption does not include the value of                      displace existing residential tenants of structures that
improvements constructed prior to submission of the          are proposed for redevelopment. Existing dwelling
completed application required under this chapter.           units proposed for rehabilitation must have been
                                                             unoccupied for a minimum of 6 months prior to
D. Rehabilitation Provisions. Property proposed to
                                                             submission of application and must have one or more
be rehabilitated must fail to comply with one or more
                                                             violations of the City’s minimum housing code.
standards of the applicable state or local building or
                                                             Applications for new construction cannot be
housing codes on or after July 23, 1995.
                                                             submitted for vacant property upon which an
E. Eight-year exemption Project Eligibility. A               occupied residential rental structure previously stood,
proposed project must meet the following                     unless a minimum of 6 months has elapsed from the
requirements for consideration for a property tax            time of most recent occupancy.
exemption:
                                                             7. Until August 31, 2009, no applications for any
1. Location. The project must be located within a            multi-family style developments in the Tacoma Mall
residential target area, as designated in Section            Mixed-Use Center, as identified in TMC 13.17.020
13.17.020. Potential projects to be sited within the         and as outlined on the Generalized Land Use Plan
boundaries of the University of Washington Tacoma            and in the Comprehensive Plan legal descriptions,
“campus facilities master plan” within the Downtown          which are incorporated herein by reference and on
Tacoma Mixed-Use Center will not be considered.              file in the City Clerk’s Office, will be accepted for
                                                             this property tax exemption.
2. Size. The project must include at least four units of
multi-family housing within a residential structure or       F. Twelve-year exemption Project Eligibility. A
as part of a mixed-use development. A minimum of             proposed project must meet the following
four new units must be constructed or at least four          requirements for consideration for a twelve year
additional multi-family units must be added to               property tax exemption:
existing occupied multi-family housing. Existing
                                                             1. All requirements set forth in subsection E above;
multi-family housing that has been vacant for 12
                                                             and
months or more does not have to provide additional
units so long as the project provides at least four          2. The applicant must commit to renting or selling at
units of new, converted, or rehabilitated multi-family       least twenty percent of the multifamily housing units
housing.                                                     as affordable housing units to low and moderate-
                                                             income households respectively, and the property
3. Permanent Residential Occupancy. At least 50
                                                             must satisfy that commitment and any additional
percent of the space designated for multi-family
                                                             affordability and income eligibility conditions
housing must be provided for permanent residential
                                                             adopted by the local government under this chapter.
occupancy, as defined in Section 13.17.010.
                                                             In the case of projects intended exclusively for owner
4. Proposed Completion Date. New construction                occupancy, the minimum requirement of this
multi-family housing and rehabilitation                      subsection may be satisfied solely through housing
improvements must be scheduled to be completed               affordable to moderate income households.
within three years from the date of approval of the
                                                             G. Application Procedure. A property owner who
application.
                                                             wishes to propose a project for a tax exemption shall
                                                             complete the following procedures:




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Tacoma Municipal Code


1. File with the Community and Economic                       upheld unless the applicant can show that there is no
Development Department the required application               substantial evidence on the record to support the
along with the required fees. The application fee to          Director’s decision. The City Council’s decision on
the City shall be $1,000 for four units, plus $100 per        appeal will be final.
additional multi-family unit, up to a maximum total
                                                              I. Extension of Conditional Certificate. The
fee to the City of $5,000. If the application shall
                                                              Conditional Certificate may be extended by the
result in a denial by the City, the City will retain that
                                                              Director for a period not to exceed 24 consecutive
portion of the fee attributable to its own
                                                              months. The applicant must submit a written request
administrative costs and refund the balance to the
                                                              stating the grounds for the extension, accompanied
applicant.
                                                              by a $50.00 processing fee. An extension may be
2. A complete application shall include:                      granted if the Director determines that:
a. A completed City of Tacoma application form                1. The anticipated failure to complete construction or
setting forth the grounds for the exemption;                  rehabilitation within the required time period is due
                                                              to circumstances beyond the control of the owner;
b. Preliminary floor and site plans of the proposed
project;                                                      2. The owner has been acting and could reasonably
                                                              be expected to continue to act in good faith and with
c. A statement acknowledging the potential tax
                                                              due diligence; and
liability when the project ceases to be eligible under
this chapter;                                                 3. All the conditions of the original contract between
                                                              the applicant and the City will be satisfied upon
d. Verification by oath or affirmation of the
                                                              completion of the project.
information submitted.
                                                              J. Application for Final Certificate. Upon completion
For rehabilitation projects and for new development
                                                              of the improvements agreed upon in the contract
on property upon which an occupied residential
                                                              between the applicant and the City and upon issuance
rental structure previously stood, the applicant shall
                                                              of a temporary or permanent certificate of occupancy,
also submit an affidavit that the dwelling units have
                                                              the applicant may request a Final Certificate of Tax
been unoccupied for a period of 6 months prior to
                                                              Exemption. The applicant must file with the
filing the application. In addition, for rehabilitation
                                                              Community and Economic Development Department
projects, the applicant shall secure from the City
                                                              the following:
verification of the property’s noncompliance with the
City’s minimum building code.                                 1. A statement of expenditures made with respect to
                                                              each multi-family housing unit and the total
H. Application Review and Issuance of Conditional
                                                              expenditures made with respect to the entire
Certificate. The Director may certify as eligible an
                                                              property;
application which is determined to comply with the
requirements of this chapter. A decision to approve           2. A description of the completed work and a
or deny an application shall be made within 90 days           statement of qualification for the exemption; and
of receipt of a complete application.
                                                              3. A statement that the work was completed within
1. Approval. If an application is approved, the               the required three-year period or any authorized
applicant shall enter into a contract with the City,          extension.
subject to approval by resolution of the City Council
                                                              4. If applicable, a statement that the project meets the
regarding the terms and conditions of the project.
                                                              affordable housing requirements as described in
Upon Council approval of the contract, the Director
                                                              subsection F above.
shall issue a Conditional Certificate of Acceptance of
Tax Exemption. The Conditional Certificate expires            Within 30 days of receipt of all materials required for
three years from the date of approval unless an               a Final Certificate, the Director shall determine
extension is granted as provided in this chapter.             which specific improvements satisfy the
                                                              requirements of this chapter.
2. Denial. The Director shall state in writing the
reasons for denial and shall send notice to the               K. Issuance of Final Certificate. If the Director
applicant at the applicant’s last known address within        determines that the project has been completed in
ten days of the denial. An applicant may appeal a             accordance with the contract between the applicant
denial to the City Council within 30 days of receipt          and the City and has been completed within the
of notice. On appeal, the Director’s decision will be         authorized time period, the City shall, within ten




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                                                                                            Tacoma Municipal Code


days, file a Final Certificate of Tax Exemption with            the Pierce County Assessor within 60 days of the
the Pierce County Assessor.                                     change in use.
1. Denial and Appeal. The Director shall notify the             1. Effect of Cancellation. If a tax exemption is
applicant in writing that a Final Certificate will not          canceled due to a change in use or other
be filed if the Director determines that:                       noncompliance, the Pierce County Assessor may
                                                                impose an additional tax on the property, together
a. The improvements were not completed within the
                                                                with interest and penalty, and a priority lien may be
authenticated time period;
                                                                placed on the land, pursuant to State legislative
b. The improvements were not completed in                       provisions.
accordance with the contract between the applicant
                                                                2. Notice and Appeal. Upon determining that a tax
and the City; or
                                                                exemption is to be canceled, the Director shall notify
c. The owner’s property is otherwise not qualified              the property owner by certified mail. The property
under this chapter.                                             owner may appeal the determination by filing a
                                                                notice of appeal with the City Clerk within 30 days,
2. Within 14 days of receipt of the Director’s denial
                                                                specifying the factual and legal basis for the appeal.
of a Final Certificate, the applicant may file an appeal
                                                                The Hearing Examiner will conduct a hearing at
with the City’s Hearing Examiner, as provided in
                                                                which all affected parties may be heard and all
Section 1.23.070 of the Tacoma Municipal Code.
                                                                competent evidence received. The Hearing Examiner
The applicant may appeal the Hearing Examiner’s
                                                                will affirm, modify, or repeal the decision to cancel
decision in Pierce County Superior Court, if the
                                                                the exemption based on the evidence received. An
appeal is filed within 30 days of receiving notice of
                                                                aggrieved party may appeal the Hearing Examiner’s
that decision.
                                                                decision to the Pierce County Superior Court.
L. Annual Compliance Review. Within 30 days after               (Ord. 27792; passed Apr. 7, 2009: Ord. 27751 Ex. A;
the first anniversary of the date of filing the Final           passed Oct. 28, 2008: Ord. 27729 Ex. A; passed
Certificate of Tax Exemption, and each year                     Jul. 8, 2008: Ord. 27725 Ex. A; passed Jun. 24, 2008:
thereafter, for a period of eight or twelve years, the          Ord. 27710 Ex. B; passed Apr. 29, 2008)
property owner shall file a notarized declaration with
the Director indicating the following:
1. A statement of occupancy and vacancy of the
multi-family units during the previous year;
2. A certification that the property continues to be in
compliance with the contract with the City; and, if
applicable, a certification of affordability based on
documentation that the property is in compliance
with the affordable housing requirements as
described in section 6.A.110.020.F;
3. A description of any subsequent improvements or
changes to the property.
City staff shall also conduct on-site verification of
the declaration. Failure to submit the annual
declaration may result in the tax exemption being
canceled.
M. Cancellation of Tax Exemption. If the Director
determines the owner is not complying with the terms
of the contract, the tax exemption will be canceled.
This cancellation may occur in conjunction with the
annual review or at any other time when
noncompliance has been determined. If the owner
intends to convert the multi-family housing to
another use, the owner must notify the Director and




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                                                              6B.10.100    Method of payment.
                      Subtitle 6B                             6B.10.110    Posting of license.
                    LICENSE CODE                              6B.10.120    Mailing of notices.
                                                              6B.10.130    Failure to file.
Chapters:                                                     6B.10.140    Suspension or revocation – Appeal.
6B.10          General License Provisions                     6B.10.145    Summary suspension – Appeal.
6B.20          Annual Business License                        6B.10.150    Statute of limitations – Unlicensed
6B.30          Adult Entertainment                                         taxpayers.
6B.40          Alarm Devices                                  6B.10.160    Refund of license fee.
6B.50          Ambulances                                     6B.10.170    Grounds for disqualification of
6B.60          Boilers – Engineer and Fireman                              licensees.
               Certificates                                   6B.10.180    Inspection.
6B.70          Entertainment/Dancing – Alcohol                6B.10.190    Investigations and background checks.
               Served                                         6B.10.200    Death of licensee – Continuation of
6B.80          Entertainment and Dancing or Skating                        license.
               Rinks – All Ages                               6B.10.210    Notice of right to suspend or revoke.
6B.90          Fire Alarms and Fire Suppression               6B.10.220    Assignment of licenses.
               Systems                                        6B.10.230    Licenses subject to specific controls.
6B.100         Repealed.                                      6B.10.240    Engaging in activity without license –
6B.110         Garages, Fuel Stations and Marine                           Penalty.
               Repair Facilities                              6B.10.250    Separate offenses.
6B.120         Gas Fitters and Appliance Installers           6B.10.260    Violations – Penalties.
6B.125         Hazardous Materials                            6B.10.262    Cancellation of penalties.
6B.130         Home-Occupations                               6B.10.265    Administrative reviews by the director
6B.140         Hotels                                                      of Notice of Penalty – Appeal.
6B.150         Oil and Gas Delivery Vehicles                  6B.10.268    Additional relief.
6B.160         Pawnbrokers, Secondhand Dealers, and           6B.10.270    Severability.
               Garage Sales
6B.170         Sales – Door-to-Door Soliciting                6B.10.010     Subtitle designated as License
6B.180         Sales – Sidewalk Vendors                                     Code.
6B.190         Scrap Metal and Recyclable Material            This subtitle shall constitute the License Code of the
               Dealers                                        City, and may be cited as such. (Ord. 27297 § 1;
6B.200         Septic and Side Sewer Contractors              passed Nov. 23, 2004)
6B.210         Sign Erectors
6B.220         Taxicab Regulations
                                                              6B.10.020     Application of chapter.
6B.230         Temporary Licenses – Sales or shows            The provisions of this chapter shall apply with
                                                              respect to the fees imposed under this Subtitle 6B and
                                                              under other titles, chapters, and sections in such
                                                              manner and to such extent as indicated in each such
                     Chapter 6B.10                            subtitle, chapter, or section. (Ord. 27297 § 1; passed
     GENERAL LICENSE PROVISIONS                               Nov. 23, 2004)
                                                              6B.10.030     License definitions
Sections:
6B.10.010      Subtitle designated as License Code.           The following definitions apply to each section in
6B.10.020      Application of chapter.                        this subtitle of the TMC:
6B.10.030      License definitions.                           “Alcohol” means those substances controlled by the
6B.10.040      License required.                              Liquor Control Board.
6B.10.045      Exemptions for preapproval.
6B.10.050      Separate licenses – When required.             “Annual business license” means a license for the
6B.10.060      Application for license – Approval or          privilege of doing business with the City or within
               denial – Appeal.                               the City as required by the provisions of this chapter
6B.10.070      Term of license.                               of the License Code of the City. The annual business
6B.10.080      Due date.                                      license certificate issued by the Department is
6B.10.090      Late payment – Renewal of license              required to be displayed at the place of business by




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                                                                                        Tacoma Municipal Code


all persons operating a business under the provisions       building or a building accessory thereto, which use is
of Title 6.                                                 accessory, incidental, and secondary to the use of the
                                                            building for dwelling purposes and does not change
“Calendar year” means January 1 through
                                                            the essential residential character or appearance of
December 31 of each year.
                                                            such building. The intent of this definition is to
“Certificate” means “registration certificate” as           maintain consistency with home occupations as
defined below.                                              defined in Tacoma Municipal Code
                                                            (“TMC”) 13.06.105, the City’s Zoning Code.
“Charitable organization” means any organization
recognized as a nonprofit corporation under the             “License” means a regulatory license required under
provisions of Chapter 24.03 RCW and exempt from             the provisions of Subtitle 6B of the TMC.
the Washington State business and occupation tax
                                                            “License certificate” means the certificate issued by
pursuant to RCW 82.04.3651.
                                                            the Department pursuant to Subtitle 6B of the TMC.
“City” means the City of Tacoma and all its
                                                            “License code” means Subtitle 6B of the TMC.
departments, including Tacoma Public Libraries and
Tacoma Public Utilities. It does not include the            “License fee” means the amount charged by the City
Metropolitan Park District of Tacoma, Port of               for the issuance of a regulatory license required
Tacoma, Tacoma School District, or Tacoma                   under the provisions of Subtitle 6B. These fees are
Housing Authority, which are separate municipal             intended solely to cover the costs of administering
corporations.                                               the required license.
“Department” means the Tax and License Division of          “Licensee” means any person required to be licensed
the Finance Department of the City or any successor         under Subtitle 6B.
department.
                                                            “Peddling” means the same as door-to-door sales.
“Director” means the Director of the Finance
                                                            “Person” means any individual, receiver,
Department of the City or any officer, agent, or
                                                            administrator, executor, assignee, trustee in
employee of the City designated to act on the
                                                            bankruptcy, trust, estate, firm, co-partnership, joint
Director’s behalf.
                                                            venture, club, company, joint stock company,
“Door-to-door sales” means the carrying of                  business trust, municipal corporation, political
merchandise for sale from place to place, and the           subdivision of the state of Washington, corporation,
making of sales and delivery of merchandise sold at         limited liability company, association, society, or any
the same time and place.                                    group of individuals acting as a unit, whether mutual,
                                                            cooperative, fraternal, nonprofit, or otherwise, and
“Gambling” means any activity included in the
                                                            the United States or any instrumentality thereof.
provisions of RCW 9.46.0237.
                                                            “Public official” means any official designated by the
“Gross income” means the value proceeding or
                                                            City Manager, or his or her designee, authorized to
accruing by reason of the transaction of business
                                                            enforce this chapter, including, but not limited to,
engaged in and includes gross proceeds of sales,
                                                            officials of the Police Department, Fire Department,
compensation for the rendition of services, gains
                                                            Public Works Department, Finance Department, or
realized from trading in stocks, bonds, or other
                                                            the Tacoma-Pierce County Health Department
evidence of indebtedness, interest, discount, rents,
                                                            charged with the enforcement of a particular portion
royalties, fees, commissions, dividends, and other
                                                            of this chapter.
emoluments, however designated, all without any
deduction on account of the cost of tangible property       “Records” means the books of accounts and other
sold, the cost of materials used, labor costs, interest,    business-related records of a taxpayer subject to the
discount, delivery costs, taxes, or any other expense       City’s Tax Code or License Code. Such records
whatsoever paid or accrued without any deduction on         include ledgers; subsidiary ledgers; invoices;
account of losses.                                          receipts; registration and incorporation documents;
                                                            federal, state and local tax returns; and any other
“Gross receipts” has the same meaning as gross
                                                            records necessary to establish the amounts due under
income.
                                                            the provisions of the City’s Code.
“Home-based business” means a business,
                                                            “Registration certificate” means a non-transferable
profession, occupation, or trade conducted for gain or
                                                            certificate issued by the Department required of all
support and located entirely within a residential




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persons operating a business under the provisions of         6B.10.060      Application for license –
Title 6.                                                                    Approval or denial – Appeal.
 “Successor” means any person to whom a taxpayer             No license required hereunder shall be issued except
quitting, selling out, exchanging, or disposing of a         upon application therefor made on forms prescribed
business sells or otherwise conveys, directly or             by the City. Each application shall be accompanied
indirectly, in bulk and not in the ordinary course of        by the license fee prescribed herein. Upon approval
business of the taxpayer’s business, any part of the         of the application, the license shall be issued by the
materials, supplies, merchandise, inventory, fixtures,       City and delivered to the applicant. The Director
or equipment of the taxpayer. Any person obligated           shall approve or deny all applications for licenses
to fulfill the terms of a contract shall be deemed a         required hereunder and any applicant denied a
successor to any contractor defaulting in the                license, or any person objecting to the issuance of
performance of any contract as to which such person          any such license, shall, within 10 days after the
is a surety or guarantor.                                    issuance or denial of such license, appeal said ruling
                                                             by filing a written notice of appeal, clearly stating the
“Taxpayer” means any person subject to the
                                                             grounds that the appeal is based on, with the City
provisions of Title 6, regardless of whether they owe
                                                             Clerk, and the City Clerk shall set a date for the
or have previously paid taxes to the City.
                                                             hearing of such appeal before the Hearing Examiner
“Vendor” means any person who exhibits goods or              of the City, which appeal shall be governed by
services for sale for the purpose of selling, bartering,     TMC 1.23, and shall notify the applicant in the case
trading, exchanging, or advertising such goods or            of a denial, and the objector and applicant in the case
services. (Ord. 27588 Exhibit A; passed Feb. 20,             of issuance, by mail, of the time and place of hearing.
2007: Ord. 27297 § 1; passed Nov. 23, 2004)                  (Ord. 27297 § 1; passed Nov. 23, 2004)
6B.10.040       License required.                            6B.10.070      Term of license.
No person shall maintain or operate any device,
                                                             All licenses issued pursuant to the provisions of this
vehicle, or thing, or engage in any business, calling,
                                                             subtitle, except as to those licenses for which a
profession, trade, occupation, or activity specified in
                                                             shorter term is herein specified, shall be effective as
this subtitle without first procuring a license therefor
                                                             of the first day of the month of issuance regardless of
from the City and paying the fees prescribed herein.
                                                             the actual date of issue, and shall expire 1 year from
(Ord. 27297 § 1; passed Nov. 23, 2004)
                                                             the effective date thereof unless sooner revoked in
6B.10.045       Exemptions for preapproval.                  the manner provided in this chapter. (Ord. 27297
                                                             § 1; passed Nov. 23, 2004)
Persons applying solely for licenses 6B.20 Annual
Business License, 6B.40 Alarm Devices or 6B.130              6B.10.080      Due date.
Home-Occupations may operate based on the license
                                                             Except as otherwise provided in this subtitle, any
application submitted for approval. (Ord. 27588
                                                             license fee shall be due on or before the last day of
Exhibit A; passed Feb. 20, 2007)
                                                             the next month following expiration of the current
6B.10.050       Separate licenses – When                     license. If the due date is a Saturday, Sunday, or City
                required.                                    or federal legal holiday, then the due date shall be the
                                                             next succeeding day that is neither a Saturday,
A separate license shall be obtained for each branch,
                                                             Sunday, or City or federal legal holiday. (Ord. 27297
establishment, or separate location in which the
                                                             § 1; passed Nov. 23, 2004)
business, calling, profession, trade, occupation, or
activity licensed by this subtitle is carried on, and for    6B.10.090      Late payment – Renewal of
each such different business, calling, profession,                          license.
trade, occupation, or activity carried on or device
                                                             Any licensee who shall fail to make payment on or
situated at any one location, and each license shall
                                                             prior to the expiration date of said license shall be
authorize the licensee to carry on, pursue, or conduct
                                                             subjected to penalty payments in the following
only that business, calling, profession, trade,
                                                             amounts, unless an extension based upon good cause
occupation, or activity, or operate the device, vehicle,
                                                             is granted by the Director:
or thing described in such license, and only at the
location or in the manner indicated therein, except as       A. If the license fee is not received on or before the
may be specifically provided in this chapter.                due date: a penalty of 20 percent of the license fee or
(Ord. 27297 § 1; passed Nov. 23, 2004)                       $25, whichever is greater.




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                                                                                        Tacoma Municipal Code


B. Any person who shall not secure a renewal within         6B.10.120      Mailing of notices.
a period of over 1 month following the due date of          Any notice required by this chapter to be mailed to
the license fee shall forfeit any and all rights to the     any taxpayer shall be sent by ordinary mail,
renewal thereof, but may apply for a new license, in        addressed to the address of the taxpayer as shown by
which event he or she shall be charged a penalty            the records of the Director, or if no such address is
equal to 50 percent of the license fee or $50,              shown, to such address as the Director is able to
whichever is greater. The granting of such a license        ascertain by reasonable effort. Failure of the
by the City shall be within the discretion of the City.     taxpayer to receive such mailed notice shall not
All licenses issued subsequent to the initial license       release the taxpayer from any fee or any penalties
period shall be deemed renewal licenses if there has        thereon, nor shall such failure operate to extend any
been no discontinuance of the licensee’s operations         time limit set by the provisions of this chapter.
or activities. No license shall be renewed as herein        (Ord. 27297 § 1; passed Nov. 23, 2004)
provided unless the licensee has paid in full all
                                                            6B.10.130      Failure to file.
occupational license fees and taxes due to the City
pursuant to the ordinances of the City during the           If any taxpayer fails, neglects, or refuses to file a
preceding license term. Nonpayment of occupational          license application as and when required under this
license fees and taxes when due by the licensee             chapter, the Director is authorized to determine the
during the term of any license shall constitute a           amount of fee payable, together with any penalty
ground for revocation of said license. (Ord. 27297          assessed under the provisions of this chapter, and by
§ 1; passed Nov. 23, 2004)                                  mail notify such taxpayer of the amount so
                                                            determined, which amount shall become the fee and
6B.10.100         Method of payment.                        penalty and shall become immediately due and
A. Fees shall be paid to the Director in United States      payable. (Ord. 27297 § 1; passed Nov. 23, 2004)
currency by bank draft, certified check, cashier’s
                                                            6B.10.140      Suspension or revocation –
check, personal check, money order, cash, or by wire
transfer or electronic payment if such wire transfer or
                                                                           Appeal.
electronic payment is authorized by the Director. If        A. The Director shall have the power and authority
payment so received is not paid by the bank on which        to suspend or revoke any registration or license
it is drawn, the taxpayer, by whom such payment is          issued under the provisions of Title 6. The Director
tendered, shall remain liable for payment of the            shall notify such licensee in writing by certified mail
license and for all legal penalties, the same as if such    or hand delivery of the suspension or revocation of
payment had not been tendered. Acceptance of any            his or her license and the grounds therefor. Any
sum by the director shall not discharge the fee due         license issued under this title may be suspended or
unless the amount paid is the full amount due.              revoked based on one or more of the following
                                                            grounds:
B. Remittance that is transmitted to the City by
United States mail shall be deemed filed or received        1. The registration was procured by fraud or false
on the date shown by the cancellation mark stamped          representation of fact.
by the Post office upon the envelope containing it.         2. The licensee has failed to comply with any
The Director may allow electronic filing of licenses        provisions of this title.
or remittances from any taxpayer. Remittance which
is transmitted to the City electronically shall be          3. The licensee has failed to comply with any
deemed filed or received according to procedures set        provisions of the TMC.
forth by the Director. (Ord. 27297 § 1; passed              4. The licensee is in default in any payment of any
Nov. 23, 2004)                                              license fee or tax under Title 6.

6B.10.110         Posting of license.                       5. The licensee or employee has been convicted of a
                                                            crime involving the business.
Unless otherwise provided in the specific provisions
of this subtitle, all licenses issued pursuant to the       6. Licensee’s continued conduct of the business for
provisions of this subtitle shall be posted on the          which the license was issued will result in a danger to
device, vehicle, or thing licensed, or at the place         the public health, safety, or welfare by reason of any
where the licensed business, calling, profession,           of the following:
trade, occupation, or activity is carried on.
                                                            a. The licensee, his/her employees or agents have
(Ord. 27297 § 1; passed Nov. 23, 2004)
                                                            been convicted of a crime, which bears a direct




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relationship to the conduct of the business under the        6B.10.145      Summary suspension – Appeal.
license issued pursuant to this title.                       A. Where conditions exist that are deemed
b. The licensee, or his/her agents or employees, have        hazardous to life and property, the public official in
in the conduct of the business, violated any law or          charge is authorized to immediately stop such
ordinance relating to public health or safety.               hazardous conditions that are in violation of this
                                                             code, up to and including closing the business
c. The conduct of the business for which the license         operation. Such order and demand may be oral or
was issued has resulted in the creation of a public          written.
nuisance as defined in the TMC or in state law.
                                                             B. At the time the Director notifies the licensee of
d. The tolerance of a public nuisance as defined in          the summary suspension, either by mail or hand
TMC or in state law for which the business owner or          delivery, the Director shall also schedule a hearing to
operator can reasonably control or prevent.                  be held within 3 business days from the date of the
B. Any licensee may, within 10 days from the date            notice of summary suspension. Where an oral
that the suspension or revocation notice was mailed          summary suspension is ordered or demanded by a
to the licensee, appeal such suspension or revocation        public official the Director shall schedule a hearing
by filing a written notice of appeal (“petition”)            to be held within 3 business days from the date of the
setting forth the grounds therefor with the City Clerk.      summary suspension and the licensee will be notified
A copy of the petition must be provided by the               by mail, facsimile, email, personal service or hand
licensee to the Director and the City Attorney on or         delivery. Such notices shall state the time and place
before the date the petition is filed with the City          of the hearing.
Clerk. The hearing shall be conducted in accordance          The decision of the Director shall be final. The
with the procedures for hearing contested cases set          licensee may, within 10 days from the date of the
out in TMC 1.23. The Hearing Examiner shall set a            Director’s decision, appeal such suspension or
date for hearing said appeal and notify the licensee         revocation by filing a written notice of appeal
by mail of the time and place of the hearing. After          (“petition”) setting forth the grounds therefor with
the hearing thereon the Hearing Examiner shall, after        the City Clerk. A copy of the petition must be
appropriate findings of fact and conclusions of law,         provided by the licensee to the Director and the City
affirm, modify, or overrule the suspension or                Attorney on or before the date the petition is filed
revocation and reinstate the license, and may impose         with the City Clerk. The hearing shall be conducted
any terms upon the continuance of the registration.          in accordance with the procedures for hearing
No suspension or revocation, under this subsection,          contested cases set out in TMC 1.23. The Hearing
of a license issued shall take effect until 10 days after    Examiner shall set a date for hearing said appeal and
the mailing or hand delivery of the notice thereof by        notify the licensee by mail of the time and place of
the Director and, if appeal is taken as herein               the hearing. After the hearing thereon the Hearing
prescribed, the suspension or revocation shall be            Examiner shall, after appropriate findings of fact and
stayed pending final action by the Hearing Examiner.         conclusions of law, affirm, modify, or overrule the
All licenses which are suspended or revoked shall be         summary suspension and reinstate the license, and
surrendered to the City on the effective date of such        may impose any terms upon the continuance of the
suspension or revocation.                                    license.
The decision of the Hearing Examiner shall be final.         The decision of the Hearing Examiner shall be final.
The licensee and/or the Director may seek review of          The licensee and/or the Director may seek review of
the decision by the Superior Court of Washington in          the decision by the Superior Court of Washington in
and for Pierce County within 21 days from the date           and for Pierce County within 21 days from the date
of the decision. If review is sought as herein               of Hearing Examiner’s decision. (Ord. 27588
prescribed, the suspension or revocation shall be            Exhibit A; passed Feb. 20, 2007)
stayed pending final action by the Superior Court.           6B.10.150      Statute of limitations –
Upon revocation of any license as provided in this                          Unlicensed taxpayers.
subchapter, no portion of the license fee shall be           With regard to unlicensed taxpayers, no assessment
returned to the licensee. (Ord. 27588 Exhibit A;             or correction of an assessment for additional fees and
passed Feb. 20, 2007: Ord. 27297 § 1; passed                 penalties may be made due by the Director more than
Nov. 23, 2004)                                               three years after the close of the calendar year, except
                                                             upon showing of the taxpayer’s failure to file a




(Revised 02/2010)                                     6-68                                           City Clerk’s Office
                                                                                           Tacoma Municipal Code


license application as and when required under this           conviction, or less than one year for a misdemeanor
chapter, which failure to file a license application          conviction.
resulted from the taxpayer’s willful and fraudulent
                                                              2. The applicant has had a similar license revoked or
intent to avoid payment of the required fees.
                                                              suspended pursuant to the provisions of
(Ord. 27297 § 1; passed Nov. 23, 2004)
                                                              Section 6B.10.140 above.
6B.10.160         Refund of license fee.                      3. The Director has reasonable grounds to believe
A. Revocation. Upon revocation of any license as              applicant to be dishonest or to desire such license to
provided in this chapter, no portion of the license fee       enable applicant to practice some illegal act or some
shall be returned to the licensee.                            act injurious to the public health or safety.
B. License application withdrawn. Upon licensee               C. Any person who is not qualified under any
request to withdraw the application, the fee paid shall       specific provision of this subtitle for any particular
be returned to the applicant by the City, together with       license for which application is made. (Ord. 27297
notice that the application has been withdrawn;               § 1; passed Nov. 23, 2004)
provided that no refund shall be made where the
applicant has engaged in the business activity for            6B.10.180      Inspection.
which the license was intended or where inspection            All licensees shall be open to inspection, including
has been performed by any City department to review           records required to be maintained pursuant to this
said license application.                                     chapter, by the Director, during licensee’s normal
                                                              business hours and, in any event, from 8:00 a.m. to
C. Overpayment. If, upon request by a licensee for a
                                                              5:00 p.m., Monday through Friday. The licensee,
refund or upon an examination of the records of any
                                                              business owner, manager, or other responsible party
licensee, it is determined by the Director that a fee
                                                              shall allow entry by City of Tacoma officials for the
has been paid in excess of that properly due, the
                                                              purposes of ensuring for public safety at any time the
excess amount paid shall be credited to the licensee’s
                                                              facility is open. Denial of entry is cause for summary
account or shall be refunded to the licensee. No
                                                              suspension of the license. (Ord. 27588 Exhibit A;
refund or credit shall be allowed with respect to any
                                                              passed Feb. 20, 2007: Ord. 27297 § 1; passed
payment made to the Director more than 2 years
                                                              Nov. 23, 2004)
before the date of such request or examination.
Where a refund or credit may not be made because of           6B.10.190      Investigations and background
the lapse of said 2-year period, the amount of the                           checks.
refund or credit which would otherwise be allowable
                                                              A. All applications for licenses shall be investigated
for the portion of the statutory assessment period
                                                              by such departments or officers of the City as the
preceding the 2-year period may be offset against the
                                                              Director may determine.
amount of any tax deficiency which may be
determined by the Director for such preceding                 B. All applicants for a license may be subject to a
period. (Ord. 27588 Exhibit A; passed Feb. 20,                criminal background check, and the results of such
2007: Ord. 27297 § 1; passed Nov. 23, 2004)                   check may be sufficient grounds for denial of a
                                                              license. (Ord. 27297 § 1; passed Nov. 23, 2004)
6B.10.170         Grounds for disqualification of
                  licensees.                                  6B.10.200      Death of licensee – Continuation
Pursuant to the provisions of this subtitle, no license                      of license.
shall be issued to the following persons:                     In case of the death of any licensee before the
                                                              expiration of his or her license, his or her
A. Any minor under 18 years of age.
                                                              administrator or executor, duly appointed as such by
B. Any person who, if licensed, is likely to present a        order of court, may continue to act under said license
danger to the public health, safety, or welfare by            for the unexpired term thereof upon filing with the
reason of any of the following:                               City proof of such appointment. (Ord. 27297 § 1;
                                                              passed Nov. 23, 2004)
1. The applicant or his or her employees or agents
have been convicted of a crime which relates directly         6B.10.210      Notice of right to suspend or
to the specific occupation, trade, vocation, or                              revoke.
business for which the license is sought, provided,
                                                              Every license issued pursuant to the provisions of
the time elapsed between the violation and the date of
                                                              this subtitle shall state thereon, in substance, that
license application is less than 3 years for a felony
                                                              such license is issued in consideration of the fee paid




City Clerk’s Office                                    6-69                                            (Revised 02/2010)
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therefor and that the same is subject to suspension or       at the time of the commencement of said activity,
revocation in the manner provided in this chapter.           shall pay, in addition to the license fees set forth
(Ord. 27297 § 1; passed Nov. 23, 2004)                       herein, the penalty as set forth in Section 6B.10.090
                                                             and shall be subject to such further penalties as set
6B.10.220       Assignment of licenses.                      forth herein.
No license may be assigned or transferred, except:
where a licensee shall consist of a partnership and          The mere filing of an application for a license shall
there occurs a change in the membership thereof,             not give the applicant any right to engage in the
where a sole proprietor incorporates, or where a             activity covered thereby. (Ord. 27588 Exhibit A;
corporation dissolves and former shareholders                passed Feb. 20, 2007: Ord. 27297 § 1; passed
succeed to its interest, then a transfer shall be            Nov. 23, 2004)
authorized if the beneficial owners originally               6B.10.250      Separate offenses.
procuring the license shall retain not less than a
                                                             Each day that any person shall operate any device,
50 percent interest in said successor entity and
                                                             vehicle, or thing, or engage in any business, calling,
appropriate application is made for the transfer of
                                                             profession, trade, occupation, or activity licensed
said license. A request for transfer shall be made and
                                                             herein without having procured a valid existing
shall contain all information required in the original
                                                             license as provided for by this subtitle shall constitute
application for license, and the prospective transferee
                                                             a separate offense and be punished as such.
shall pay a transfer fee of $50. The transfer shall be
                                                             (Ord. 27297 § 1; passed Nov. 23, 2004)
subject to all terms, conditions, and requirements of
the original application, except that the only fee           6B.10.260      Violations – Penalties.
required therefor shall be as above set forth. If a          A. Unless another criminal penalty has been
license is issued upon the request for transfer, the         prescribed for a violation of a specific provision of
term of such license shall be only for the unexpired         this chapter, violation of any of the provisions of
term of the original license, and thereafter a new or        Subtitle 6B is a misdemeanor. Any person violating
renewal application shall be made. (Ord. 27297 § 1;          or failing to comply with any of the provisions of this
passed Nov. 23, 2004)                                        subtitle or any lawful rule or regulation adopted by
6B.10.230       Licenses subject to specific                 the Director pursuant thereto, upon conviction
                controls.                                    thereof, may be punished by a fine in any sum not to
                                                             exceed $1,000, or by imprisonment for a term not
The issuance of a license pursuant to the terms of this      exceeding 90 days, or by both such fine and
subtitle and all activities of any licensee granted a        imprisonment.
license hereunder shall at all times be subjected to all
ordinances and regulations of the City enacted in the        B. Any person violating or failing to comply with
exercise of its police power, and the prohibition or         any of the provisions of this subtitle, or any lawful
regulation of any specific activity or sale of               rule or regulation adopted by the Director pursuant
commodity by specific ordinance shall prevail over           thereto, may also be subject to a civil penalty as
the terms and conditions of this subtitle wherever           described below for each day during which the
they may conflict. (Ord. 27297 § 1; passed Nov. 23,          business is carried on in violation of this subtitle.
2004)
                                                             The City will have discretion to impose a penalty. It
6B.10.240       Engaging in activity without                 is the responsibility of the business owner to contact
                license – Penalty.                           appropriate city staff to request inspection for
                                                             compliance with this code.
Unlicensed operations and unlawful occupancy shall
                                                             C. Penalty. Penalties for violations of this chapter
be subject to summary suspension. At the order and
                                                             shall be as follows
demand of the City of Tacoma official occupants
                                                                       1. First violation a civil penalty, of $250.
shall be required to immediately vacate the building
                                                                       2. Second and subsequent violations civil
and cease and desist all activity at the site. Failure to
                                                                          penalties, $500.
comply with the orders of the City of Tacoma official
may result in a criminal citation being issued to the        D. Penalties: main procedural requirements
responsible party or parties. Such order and demand
                                                             1. As soon as practicable but not later than 5 business
may be oral or written.
                                                             days after imposing a penalty the City shall give
Any person engaging in any activity for which a              notice of the penalty.
license is required pursuant to the provisions of this
                                                             2. The notice shall state-
subtitle, without making an application for a license




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                                                                                          Tacoma Municipal Code


(a) that the City has imposed a penalty on the person         exercised ordinary business care and prudence in
concerned;                                                    making arrangements to comply but was
                                                              nevertheless, due to circumstances beyond the
(b) the amount of the penalty;
                                                              person’s control, unable to comply. The Director has
(c) the code violation for which the City considers           no authority to cancel any other penalties or to cancel
gave it the power to impose the penalty;                      penalties for any other reason. (Ord. 27588
                                                              Exhibit A; passed Feb. 20, 2007)
(d) any other facts which the City considers justify
the imposition of a penalty and the amount or                 6B.10.265      Administrative reviews by the
amounts of the penalty;                                                      director of Notice of Penalty –
(e) the manner in which, and place at which, the                             Appeal.
penalty is required to be paid to the City;                   A. General. A person, to whom a Notice of Penalty
                                                              for a civil penalty is assessed, may request an
(f) that the person concerned has the right to request
                                                              administrative review of the Notice of the civil
an Administrative Review under 6B.10.265, and the
                                                              penalty.
main details of those rights.
                                                              B. How to request administrative review. A person
3. A notice under this section shall be given by-
                                                              may request an administrative review of the Notice of
(a) first class mail to the person on whom the penalty        the civil penalty by filing a written request with the
was imposed; or                                               director of the department or division listed as the
                                                              contact, within ten calendar days from the date of the
(b) served directly to the person on whom the penalty
                                                              Notice of the civil penalty. The request shall state, in
is imposed; or
                                                              writing, the reasons the director should review the
(c) posted on the property.                                   Notice for the issuance of the civil penalty. Failure
                                                              to state the basis for the review in writing shall be
4. Civil penalties will continue to accumulate until
                                                              cause for dismissal of the review. Upon receipt of
the person comes into compliance with the provisions
                                                              the request for administrative review, the director
in this subtitle. A Certificate of Complaint may be
                                                              shall review the information provided.
filed where the person owns the property. Where the
person is leasing or renting a judgment may be filed          C. Decision of director. After considering all of the
against the person.                                           information provided, the director shall determine
                                                              whether a violation has occurred and shall affirm,
E. Once a Certificate of Complaint has been filed, the
                                                              vacate, suspend, or modify the Notice of penalty or
City of Tacoma may place a utility restraint on the
                                                              the amount of any monetary penalty assessed. The
property.
                                                              director’s decision shall be delivered in writing to the
F. A license may be suspended or revoked in accord            appellant by first-class mail.
with Section 6B.10.140 or 6B.10.145 above.
                                                              D. Appeals to the Hearing Examiner of Directors
G. Any person convicted of continuing to engage in            Decision. Appeal of the director’s decision shall be
business after the revocation of a license shall be           made within 10 days after the date of the director’s
guilty of a gross misdemeanor and may be punished             decision by filing a written notice of appeal, clearly
by a fine not to exceed $5,000 or imprisonment not to         stating the grounds that the appeal is based on, with
exceed one year, or both such fine and imprisonment.          the City Clerk, and the City Clerk shall set a date for
                                                              the hearing of such appeal before the Hearing
H. Penalties or punishments provided in this subtitle
                                                              Examiner of the City, which appeal shall be governed
may be in addition to all other penalties provided by
                                                              by TMC 1.23, and shall notify the appellant by mail,
law. (Ord. 27588 Exhibit A; passed Feb. 20, 2007:
                                                              of the time and place of hearing. This appeal shall be
Ord. 27406 § 3; passed Aug. 30, 2005: Ord. 27297
                                                              accompanied by an appeal fee as specified in Chapter
§ 1; passed Nov. 23, 2004)
                                                              2.09 of the TMC. (Ord. 27874 Ex. A; passed
6B.10.262         Cancellation of penalties.                  Feb. 23, 2010: Ord. 27588 Ex. A; passed Feb. 20,
A. The Director may cancel any penalties imposed              2007)
under Section 6B.10.260 if the person comes into
compliance within 5 calendar days of the notice or            6B.10.268      Additional relief.
shows that its failure to comply was due to                   The director may seek any legal or equitable relief
reasonable cause and not willful neglect. Willful             available at any time to mitigate any acts or practices
neglect is presumed unless the person shows that it           that violate the provisions in subtitle 6B or abate any




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condition that constitutes a violation of subtitle 6B.
(Ord. 27588 Exhibit A; passed Feb. 20, 2007)
6B.10.270       Severability.
If any provision of this Subtitle 6B or its application
to any person or circumstance is held invalid, the
remainder of the subtitle or the application of the
provision to other persons or circumstances shall not
be affected. (Ord. 27297 § 1; passed Nov. 23, 2004)




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                                                                6B.20.040     Date of payment.
                      Chapter 6B.20
                                                                The annual license fee prescribed herein shall be due
         ANNUAL BUSINESS LICENSE                                on January 31 of each year. Effective January 1,
                                                                2004, taxpayers who engage in the business of
Sections:                                                       renting or leasing real property in the City shall pay
6B.20.010        License required.                              the annual license fee. The amount of penalties to be
6B.20.020        License fee.                                   assessed shall be calculated pursuant to the
6B.20.030        Exemptions.                                    provisions of TMC 6B.10.090. (Ord. 27297 § 1;
6B.20.040        Date of payment.                               passed Nov. 23, 2004)
6B.20.050        License required to be posted at each
                 business location.                             6B.20.050     License required to be posted at
6B.20.060        Statute of limitations – Unlicensed                          each business location.
                 taxpayers.                                     The business license shall be personal and
                                                                nontransferable. In case business is transacted at two
6B.20.010         License required.                             or more separate places by one licensee, a separate
It shall be unlawful for any person to engage in                license for each place at which business is transacted
business activities with the City or within the City,           with the public shall be required. Each license shall
whether his or her office or place of business is               be numbered, shall show the name and place of the
located within and/or outside City limits, without first        licensee, such other information as the Director shall
obtaining a license pursuant to the provisions of this          deem necessary, and shall at all times be
chapter. For purposes of this chapter, this license is          conspicuously posted in the place of business for
referred to as an “annual business license.”                    which it is issued. When a place of business of the
(Ord. 27297 § 1; passed Nov. 23, 2004)                          licensee is changed, the licensee shall return the
                                                                license to the Director, and a new license shall be
6B.20.020         License fee.                                  issued for the new place of business, free of charge.
Pursuant to Section 6B.20.010, there is hereby
                                                                No person to whom a license has been issued
imposed an annual business license fee of $80, which
                                                                pursuant this chapter shall suffer or allow any person
shall be prorated in the amount of one-half of the
                                                                for whom a separate license is required to operate
annual fee as to all first-time registrants commencing
                                                                under or display his or her license; nor shall such
business after June 30, with the following exceptions:
                                                                other person operate under or display such license.
A. Any charitable organization that has been                    (Ord. 27297 § 1; passed Nov. 23, 2004)
exempted from payment of taxes to the federal
government under Section 501(c)(3) of the Internal              6B.20.060     Statute of limitations –
Revenue Code shall pay an annual administrative fee                           Unlicensed taxpayers.
of $25.                                                         With regard to unlicensed taxpayers, no assessment
                                                                or correction of an assessment for additional fees and
B. In the case where business is transacted at two or
                                                                penalties may be made due by the Director more than
more locations by one taxpayer, each additional
                                                                5 years after the close of the calendar year, except
location shall pay an annual administrative fee
                                                                upon showing of the taxpayer’s failure to file license
of $25. (Ord. 27406 § 4; passed Aug. 30, 2005:
                                                                application as and when required under this chapter,
Ord. 27297 § 1; passed Nov. 23, 2004)
                                                                which failure to file license application resulted from
6B.20.030         Exemptions.                                   the taxpayer’s willful and fraudulent intent to avoid
Except as hereinafter provided, the fee assessed by             payment of required fees. (Ord. 27297 § 1; passed
the provisions of this chapter shall not apply to:              Nov. 23, 2004)

A. Those persons whose gross business income is
derived from service activity in or with the City
generating annual gross income of less than $1,000.
B. Those persons whose gross business income is
derived from activity occurring both within and
without the City generating annual gross income of
less than $10,000. (Ord. 27297 § 1; passed Nov. 23,
2004)




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                                                           a. Human genitals in a state of sexual stimulation or
                    Chapter 6B.30                          arousal;
           ADULT ENTERTAINMENT                             b. Acts of human masturbation, sexual intercourse,
                                                           or sodomy;
Sections:
6B.30.010      Definitions.                                c. Fondling or other erotic touching of human
6B.30.020      Findings of fact.                           genitals, pubic area, buttocks, or female breast.
6B.30.030      License for establishment required –        “Adult entertainment establishment” shall mean any
               Fee.                                        commercial premises or club to which any patron is
6B.30.040      License for managers, entertainers          invited or admitted and where adult entertainment is
               required – Fee.                             provided on a regular basis or is provided as a
6B.30.050      Licenses pertaining to picture machines     substantial part of the premises activity and shall
               – Fees.                                     further mean and include “adult motel.”
6B.30.060      Due date for license fees.
6B.30.070      License applications.                       “Adult motel” shall mean a hotel, motel, or similar
6B.30.080      Business hours.                             establishment that offers a sleeping room for rent for
6B.30.090      Manager on premises.                        a period of time less than 10 hours or allows a tenant
6B.30.100      Standards of conduct and operation.         or occupant of a sleeping room to sub-rent the room
6B.30.110      Physical layout of premises.                for a period of time that is less than 10 hours.
6B.30.120      Additional requirements for adult           “Applicant” shall mean the individual or entity
               entertainment establishments.               seeking an adult entertainment business.
6B.30.130      List of entertainments – Fees.
6B.30.140      Notice to customers.                        “Applicant control persons” shall mean all partners,
6B.30.150      Activities not prohibited.                  corporate officers, and directors, and any other
6B.30.160      Exemption from chapter.                     individuals in the applicant’s business organization
6B.30.170      Suspension or revocation.                   who hold a significant interest in the adult
                                                           entertainment establishment, based on responsibility
6B.30.010       Definitions.                               for management of the adult entertainment business.
For the purpose of this chapter, the words and             “Employee” shall mean any and all persons,
phrases used in this section shall have the following      including managers, entertainers, and independent
meanings, unless context indicates otherwise:              contractors who work in or at or render any services
“Adult entertainment” shall mean any of the                directly related to the operation of any adult
following:                                                 entertainment establishment.

1. Any exhibition, performance, or dance of any type       “Entertainer” shall mean any person who provides
conducted in a premises where such exhibition,             live adult entertainment, whether or not a fee is
performance, or dance involves a person who is             charged or accepted for such entertainment.
unclothed or in such costume, attire, or clothing as to    “Finance Department” shall mean the City of Tacoma
expose any portion of the female breast below the top      Finance Department, Tax and License Division.
of the areola or any portion of the pubic region, anus,
buttocks, vulva, or genitals, or wearing any device or     “Manager” shall mean any person who manages,
covering exposed to view which simulates the               directs, administers, or is in charge of the affairs
appearance of any portion of the female breast below       and/or the conduct of any portion of any activity
the top of the areola or any portion of the pubic          involving adult entertainment occurring at any adult
region, anus, buttocks, vulva, or genitals, or human       entertainment establishment.
male genitals in a discernibly turgid state, even if       “Operator” shall mean any person operating,
completely and opaquely covered.                           conducting, or maintaining an adult entertainment
2. Any exhibition, performance, or dance of any type       establishment.
conducted in a premises where such exhibition,             “Picture machine” shall mean any machine,
performance, or dance is distinguished or                  instrument, or device showing moving pictures,
characterized by a predominant emphasis on the             slides, plain, colored or three-dimensional pictures,
depiction, description, simulation, or relation to the     or any picture device of a similar nature depicting
following specified sexual activities:                     sexual conduct or specified anatomical areas, the
                                                           operation of which is made possible by the insertion




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                                                                                           Tacoma Municipal Code


or placing of any coin, plate, disc, or slug into the          regardless of whether the adult entertainment is
slot or other receptacle, or by the payment of any             presented in conjunction with the sale of alcoholic
consideration to another for such purpose.                     beverages.
“Sexual conduct” shall mean acts of (1) sexual                 E. It is necessary to license entertainers in the adult
intercourse within its ordinary meaning; (2) any               entertainment industry to prevent the exploitation of
contact between persons involving the sex organs of            minors, to ensure that each entertainer is an adult,
one person and the mouth or anus of another;                   and to ensure that such entertainers have not assumed
(3) masturbation, manual or instrumental, of oneself,          a false name which would make regulation of the
or of one person by another; or (4) touching of the            entertainer difficult or impossible.
sex organs or anus of oneself, or of one person by
                                                               F. It is necessary to have a licensed manager on the
another.
                                                               premises of establishments offering adult
“Specified anatomical areas” shall mean and include            entertainment at such times as such establishments
any of the following:                                          are offering adult entertainment, so there will at all
                                                               necessary times be an individual responsible for the
1. Human genitals, pubic region, buttocks, anus, or
                                                               overall operation of the adult entertainment
female breasts below a point immediately above the
                                                               establishment, including the actions of patrons,
top of the areolas; or
                                                               entertainers, and other employees.
2. Human male genitals in a discernibly turgid state,
                                                               G. The license fees required in this chapter are
even if completely and opaquely covered.
                                                               necessary as nominal fees imposed as necessary
(Ord. 27343 § 1; passed Mar. 29, 2005: Ord. 27297
                                                               regulatory measures designed to help defray the
§ 1; passed Nov. 23, 2004)
                                                               substantial expenses incurred by the City in
6B.30.020         Findings of fact.                            regulating the adult entertainment industry.
Based on public testimony and other evidence                   H. Hidden ownership interests for the purpose of
presented to it, the Tacoma City Council makes the             skimming profits and avoiding the payment of taxes
following findings of fact:                                    have historically occurred in the adult entertainment
A. The secondary effects of the activities defined             industry in the absence of regulation. These hidden
and regulated in this article are detrimental to the           ownership interests have historically been held by
public health, safety, morals, and general welfare of          organized and white-collar crime elements. In order
the citizens of the City and, therefore, such activities       for the City to effectively protect the public health,
must be regulated.                                             safety, morals, and general welfare of its citizens and
                                                               effectively allocate its law enforcement resources, it
B. Regulation of the adult entertainment industry is           is important that the City be fully apprised of the
necessary because, in the absence of such regulation,          actual ownership of adult entertainment
significant criminal activity has historically and             establishments and the identities and backgrounds of
regularly occurred. This history of criminal activity          persons responsible for management and control of
in the adult entertainment industry has included               the adult entertainment establishments.
prostitution, illegal employment of minors, narcotics,
alcoholic beverage law violations, breaches of the             I. It is not the intent of this chapter to suppress or
peace, tax evasion, and the presence within the                censor any expressive activities protected by the First
industry of individuals with hidden ownership                  Amendment of the United States Constitution or
interests and outstanding arrest warrants.                     Article I, Section 5 of the Washington State
                                                               Constitution, but rather to enact time, place, and
C. Proximity between entertainers and patrons                  manner regulations which address the compelling
during adult entertainment performances can                    interests of the City in mitigating the secondary
facilitate sexual contact, prostitution, and related           effects of adult entertainment establishments.
crimes. Concerns about crime and public sexual                 (Ord. 27297 § 1; passed Nov. 23, 2004)
activity are legitimate and compelling concerns of the
City which demand reasonable regulation of adult               6B.30.030      License for establishment
entertainment establishments in order to protect the                          required – Fee.
public health, safety, and general welfare of its
citizens.                                                      A. Adult entertainment establishments shall not be
                                                               operated or maintained in the City unless the owner
D. The activities described in subsections B and C of          or operator has first obtained a license from the
this section occur, in the absence of regulation,              Finance Department as set forth in this chapter. It is




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Tacoma Municipal Code


unlawful for any entertainer, employee, or operator to        B. Picture machine operator’s license. It shall be
knowingly work in or about or to knowingly perform            unlawful for any person to operate the business of
any service directly related to the operation of any          renting, leasing, or placing picture machines without
unlicensed adult entertainment establishment.                 first obtaining an Operator’s License from the
                                                              Finance Department. An operator’s license will be
B. The fees for an adult entertainment establishment
                                                              granted only to a person who is a citizen of the
license in the City as required in this chapter is
                                                              United States, of good moral character, and who, in
$2,400 for the first year of application, of which
                                                              the judgment of the Director, is a fit and proper
$250 shall not be refundable, and a $600 annual
                                                              person to be granted such license.
renewal fee thereafter to defray the costs of
processing the application.                                   C. Picture machine location license. A location
                                                              license shall be required for each place of business in
  Adult Entertainment Establishment           $2,400          which a picture machine is displayed, exhibited, or
  License, Initial Fee
                                                              permitted to be displayed or exhibited or exposed for
  Adult Entertainment Establishment           $ 600           use by the public. (Ord. 27297 § 1; passed Nov. 23,
  License, Renewal Fee                                        2004)
(Ord. 27297 § 1; passed Nov. 23, 2004)                        6B.30.060     Due date for license fees.
6B.30.040       License for managers,                         A. The license fees for establishments required by
                entertainers required – Fee.                  this chapter are due and payable to the Finance
                                                              Department at least two weeks before the opening of
No person shall work as a manager or entertainer at
                                                              the adult entertainment establishment.
an adult entertainment establishment without having
first applied for a manager’s or entertainer’s license        B. The license fees for managers, entertainers, and
from the Finance Department. The annual fee for               picture machines required by this chapter are due and
each such license shall be as follows:                        payable to the Finance Department before the
                                                              beginning of such entertainment, or beginning
  Type of License         Annual Fee                          employment, or first use of the picture machine, as
  Entertainer’s License        $150                           applicable. (Ord. 27297 § 1; passed Nov. 23, 2004)
  Manager’s License            $150                           6B.30.070     License applications.
(Ord. 27406 § 5; passed Aug. 30, 2005: Ord. 27297             A. Adult entertainment establishment license.
§ 1; passed Nov. 23, 2004)
                                                              1. Required Information. All applications for an
6B.30.050       Licenses pertaining to picture                adult entertainment establishment license shall be
                machines – Fees.                              submitted to the Finance Department in the name of
                                                              the person or entity proposing to conduct the adult
It shall be unlawful for any person to maintain,
                                                              entertainment establishment on the business
operate, or permit to be operated any picture machine
                                                              premises, and shall be signed by such person or his
in any restaurant, bar, tavern, or any other public
                                                              or her agent and notarized or certified as true under
place, or to rent or lease such machines in the City
                                                              penalty of perjury. All applications shall be
without first obtaining a license, as follows:
                                                              submitted on a form supplied by the City, which shall
    Type of License             Annual Fee                    require the following information:
    Picture Machine                     $40                   a. The name of the applicant, location, and doing-
    Picture Machine Operator           $400                   business-as name of the proposed adult entertainment
                                                              establishment, including a legal description of the
    Picture Machine Location           $100
                                                              property, street address, and telephone number,
A. Picture machine license. Each picture machine              together with the name and address of each owner
shall have a serial number stamped thereon to                 and lessee of the property.
identify the same, and the license shall be issued for a      b. For the applicant and each applicant control
particular picture machine only, shall be placed              person, provide: name(s), including any aliases and
conspicuously on the machine, and shall remain on             previous names; driver’s license number, if any;
the machine at all times during the license period.           social security number, if any; business, mailing, and
Such license shall not be transferable from one               residential address; and business telephone number.
machine to another.




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c. If the applicant is a partnership, whether general       clearly marked on the drawing. An application for a
or limited; and if a corporation, date and place of         license for an adult entertainment establishment shall
incorporation, evidence that it is in good standing         include building plans which demonstrate
under the laws of Washington, and name and address          conformance with this chapter.
of any registered agent for service of process.
                                                            2. An application shall be considered complete upon
d. For the applicant and each applicant control             the applicant’s provision of all information requested
person, list any other licenses currently held for          above, including identification of “none” where that
similar adult entertainment or sexually-oriented            is the correct response, and the applicant’s
business, including motion picture theaters and             verification that the application is complete. The
panoramas, whether from the City or another city,           Finance Department may request other information
county, or state, and, if so, the names and addresses       or clarification in addition to that provided in a
of all other licensed business.                             complete application when necessary to determine
                                                            compliance with this chapter.
e. For the applicant and each applicant control
person, list prior licenses held for similar adult          3. Each applicant shall verify, under penalty of
entertainment or other sexually-oriented businesses,        perjury, that the information contained in the
whether from the City or another city, county, or           application is true.
state, providing names, addresses, and dates of
                                                            4. If any person or entity acquires, subsequent to the
operation for such business, and whether any
                                                            issuance of an adult entertainment establishment
business license or adult entertainment license has
                                                            license, a significant interest based on responsibility
been revoked or suspended, and the reason therefore.
                                                            for management or operation of the licensed premises
f. For the applicant and all applicant control persons,     or the licensed business, notice of such acquisition
any and all criminal convictions or forfeitures within      shall be provided in writing 21 days following such
five years immediately preceding the date of the            acquisition. The notice to the Finance Department
application, other than parking offenses or minor           shall include the same information required for an
traffic infractions, including the dates of conviction,     initial adult entertainment establishment license
nature of the crime, name and location of court, and        application.
disposition.
                                                            5. The adult entertainment establishment license, if
g. For the applicant and all applicant control              granted, shall state on its face the name of the person
persons, a description of business, occupation, or          or persons to whom it is issued, the expiration date,
employment history for the three years immediately          the doing-business-as name, and the address of the
preceding the date of the application.                      licensed establishment. The license shall be posted
                                                            in a conspicuous place at or near the entrance to the
h. Authorization for the City, its agents, and
                                                            adult entertainment establishment so that it can be
employees to seek information to confirm any
                                                            easily read at any time the business is open.
statements set forth in the application.
                                                            6. No person granted an adult entertainment
i. Every applicant and applicant control person must
                                                            establishment license pursuant to this chapter shall
submit to and pay for fingerprinting by the Police
                                                            operate the establishment under a name not specified
Department, and shall submit with his or her
                                                            on the license, nor shall any person operate the
application, in triplicate, a current full face
                                                            establishment at any location not specified on the
photograph and a current profile photograph, each of
                                                            license.
said photographs to be of the size of 2 inches square.
One set of photographs shall become a part of the           7. Upon receipt of the complete application and fee,
applicant’s license, if issued; one set shall be filed      the Finance Department shall provide copies to the
with the Police Department; and the other set shall be      Police, Fire, Public Works, and Tacoma-Pierce
filed with the application.                                 County Health Departments for their investigation
                                                            and review to determine compliance of the proposed
j. A scale drawing or diagram showing the
                                                            adult entertainment establishment with the laws and
configuration of the premises for the proposed adult
                                                            regulations which each department administers.
entertainment establishment, including a statement of
                                                            Each department shall, within 25 days of the date of
the total floor space occupied by the business and
                                                            such application, inspect the application and premises
marked dimensions of the interior of the premises.
                                                            and shall approve or deny the application. If the
Performance areas, seating areas, manager’s office
                                                            application is denied by the Police, Fire, Public
and stations, restrooms, and service stations shall be
                                                            Works, or the Tacoma-Pierce County Health




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Departments, each said department shall make a              1. Required information. No person shall work as a
written report to the Finance Department on such            manager, assistant manager, or entertainer at an adult
application and premises and give reasons why the           entertainment establishment without an adult
application is failing to comply with the laws              entertainment manager or entertainer license from the
administered by the department. No license may be           City. All applications for a manager’s or
issued unless each department reports that the              entertainer’s license shall be signed by the applicant
application and premises comply with relevant laws.         and presented to the Finance Department with proper
In the event the premises are not yet constructed, the      photo identification. All applications shall be
department shall base their recommendation as to            submitted on a form supplied by the City, which shall
premises compliance on their review of the drawings         require the following information:
submitted in the application. Any adult
                                                            a. The applicant’s name, home address, home
entertainment establishment license approved prior to
                                                            telephone number, date and place of birth, social
premises construction shall contain a condition that
                                                            security number, and any stage names, aliases, and
the premises may not open for business until the
                                                            nicknames used in entertaining or otherwise.
premises have been inspected and determined to be
in substantial conformance with the drawings                b. The name and address of each business at which
submitted with the application. A department shall          the applicant intends to work.
recommend denial of a license under this subsection
                                                            c. Documentation that the applicant has attained the
if it finds that the proposed adult entertainment
                                                            age of 18 years. Any two of the following shall be
establishment is not in conformance with the
                                                            accepted as documentation of age:
requirements of this chapter or other law in effect in
the City. A recommendation for denial shall cite the        i. A motor vehicle operator’s license issued by any
specific reason therefore, including applicable laws.       state bearing the applicant’s photograph, date of
                                                            birth, and signature;
8. An adult entertainment establishment license shall
be issued by the Finance Department within 45 days          ii. A state-issued identification card bearing the
of the date of filing a complete license application        applicant’s photograph and date of birth;
and fee, unless the Finance Department determines
that the applicant has failed to meet any of the            iii. An official passport issued by the United States
requirements of this chapter or provide any                 of America;
information required under this subsection, or that         iv. An immigration card issued by the United States
the applicant has made a false, misleading, or              of America; or
fraudulent statement of material fact on the
application for a license. The Finance Department           v. Any other identification that the City determines
shall make a reasonable effort to notify the applicant      to be acceptable.
within five working days of application submittal if        d. A complete statement of all convictions of the
application is incomplete, and shall grant an               applicant for any misdemeanor or felony violations in
applicant’s request for a reasonable extension of time      this or any other city, county, or state within five
in which to provide all information required for a          years immediately preceding the date of the
complete license application. If the Finance                application, except parking violations or minor traffic
Department finds that the applicant has failed to meet      infractions.
any of the requirements for issuance of an adult
entertainment establishment license, the Finance            e. A description of the applicant’s principal activities
Department shall deny the application in writing and        or services to be rendered.
shall cite the specific reasons therefor, including         f. Every manager, assistant manager, or entertainer
applicable law. If the Finance Department fails to          must submit to and pay for fingerprinting by the
issue or deny the license within 45 days of the date of     Police Department, and shall submit with his or her
filing of a complete application and fee, the applicant     application, in triplicate, a current full-face
shall be permitted, subject to all other applicable law,    photograph and a current profile photograph, each of
to operate the business for which the license was           said photographs to be of the size of 2 inches square.
sought until notification by the Finance Department         One set of photographs shall become a part of the
that the license has been denied, but in no event may       applicant’s license, if issued; one set shall be filed
the Finance Department extend the application               with the Police Department, and the other set shall be
review time for more than an additional 20 days.            filed with the application.
B. Application for manager or entertainer license.




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g. Authorization for the City, its agents, and               costume, or clothing so as to expose to view any
employees to investigate and confirm any statements          portion of the female breast below the top of the
set forth in the application.                                areola, or any portion of the pubic region, anus,
                                                             buttocks, vulva, or genitals, except upon a stage at
2. The Finance Department may request additional
                                                             least 18 inches above the immediate floor level and
information or clarification when necessary to
                                                             removed at least eight feet from the nearest patron.
determine compliance with this chapter.
                                                             B. No employee or entertainer mingling with patrons
3. A manager’s or entertainer’s license shall be
                                                             shall be unclothed or in less than opaque and
issued by the Finance Department within 30 days
                                                             complete attire, costume, or clothing as described in
from the date the complete application and fee are
                                                             subsection A of this section, nor shall any male
received, unless the Finance Department determines
                                                             employee or entertainer at any time appear with his
that the applicant failed to provide any information
                                                             genitals in a discernibly turgid state, even if
required to be supplied according to this chapter; has
                                                             completely and opaquely covered, or wear or use any
made any false, misleading, or fraudulent statement
                                                             device or covering which simulates the same.
of material fact in the application; or has failed to
meet any of the requirements for issuance of a license       C. No employee or entertainer mingling with patrons
under this chapter. If the Finance Department has            shall wear or use any device or covering exposed to
failed to approve or deny an application for a               view which simulates the breast below the top of the
manager’s license within 30 days of filing a complete        areola, vulva, genitals, anus, or buttocks.
application, the applicant may, subject to all other
                                                             D. No employee or entertainer shall caress, fondle,
applicable laws, commence work as a manager in a
                                                             or erotically touch any patron. No employer or
duly licensed adult entertainment establishment until
                                                             entertainer shall encourage or permit any patron to
notified by the Finance Department that the license
                                                             caress, fondle, or erotically touch any employee or
has been denied, but in no event may the Finance
                                                             entertainer.
Department extend the application review time for
more than an additional 20 days.                             E. No employee or entertainer shall perform actual
                                                             or simulated acts of sexual conduct as defined in this
4. Every adult entertainer shall provide his or her
                                                             chapter, or any act which constitutes a violation of
license or application to the adult entertainment
                                                             Chapter 7.48A RCW, the Washington Moral
establishment manager on duty on the premises prior
                                                             Nuisances Statute.
to his or her performance. The manager shall retain
the licenses of the adult entertainers readily available     F. No employee or entertainer mingling with patrons
for inspection by the City at any time during business       shall conduct any dance, performance, or exhibition
hours of the adult entertainment establishment.              in or about the nonstage area of the adult
(Ord. 27297 § 1; passed Nov. 23, 2004)                       entertainment establishment unless that dance,
                                                             performance, or exhibition is performed at a torso-to-
6B.30.080         Business hours.                            torso distance of no less than four feet from the
No adult entertainment shall be conducted between            patron or patrons for whom dance, performance, or
the hours of 2:00 a.m. and 10:00 a.m. in an adult            exhibition is performed.
entertainment establishment. (Ord. 27297 § 1;                G. No tip or gratuity offered to or accepted by an
passed Nov. 23, 2004)                                        adult entertainer may be offered or accepted prior to
                                                             any performance, dance, or exhibition provided by
6B.30.090         Manager on premises.
                                                             the entertainer. No entertainer performing upon any
A licensed manager shall be on the premises of an            stage area shall be permitted to accept any form of
adult entertainment establishment at all times that          gratuity offered directly to the entertainer by any
adult entertainment is being provided. (Ord. 27297           patron. Any gratuity must be placed into a receptacle
§ 1; passed Nov. 23, 2004)                                   provided for receipt of gratuities by the adult
6B.30.100         Standards of conduct and                   entertainment establishment, or provided through a
                  operation.                                 manager on duty on the premises. Any gratuity or tip
                                                             offered to any adult entertainment establishment shall
The following standards of conduct must be adhered           be placed into the hand of the adult entertainer or into
to by employees of any adult entertainment                   a receptacle provided by the adult entertainer, and not
establishment:                                               upon the person or into the clothing of the adult
A. No employee or entertainer shall be unclothed or          entertainer. (Ord. 27297 § 1; passed Nov. 23, 2004)
in such less than opaque and complete attire,




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6B.30.110       Physical layout of premises.               B. No adult entertainment shall be visible outside the
A. Performance area at adult entertainment                 adult entertainment establishment, nor any
establishments. Every place offering adult                 photograph, drawing, sketch, or other pictorial or
entertainment shall be physically arranged in such a       graphic representation, which includes lewd matter as
manner that the performance area where adult               defined in Chapter 7.48A RCW, or display of
entertainment is provided shall be a stage or platform     sexually explicit material in violation of
at least 18 inches in elevation above the level of the     RCW 9.68.130.
patron seating areas, and shall be separated by a          C. Sufficient lighting shall be provided in and
distance of at least eight feet from all areas of the      equally distributed in and about the parts of the
premises to which patrons have access. A continuous        premises which are open to patrons so that all objects
railing 2 to 5 feet in height above the floor and          are plainly visible at all times. A minimum lighting
located at least 8 feet from all points of the             level of 30 lux horizontal measured at 30 inches from
performance area shall separate the performance area       the floor on 10-foot centers is hereby established for
and the patron seating areas. The stage and the entire     all areas of the adult entertainment establishment
interior portion of cubicles, rooms, or stalls wherein     where members of the public are admitted.
adult entertainment is provided must be visible from       (Ord. 27297 § 1; passed Nov. 23, 2004)
the common areas of the premises and at least one
manager’s station. Visibility shall not be blocked or      6B.30.130     List of entertainments – Fees.
obstructed by doors, curtains, drapes, or any other        There shall be posted and conspicuously displayed in
obstruction whatsoever.                                    the common areas of each place offering adult
                                                           entertainment a list of any and all entertainment
B. Picture machines must be visible and publicly
                                                           provided on the premises. Such list shall further
accessible. Every booth, cubicle, or partition utilized
                                                           indicate the specific fee or charge in dollar amounts
or maintained at a picture machine location as the
                                                           for each entertainment listed. (Ord. 27297 § 1;
area from which the screen of any picture machine is
                                                           passed Nov. 23, 2004)
to be viewed shall be arranged so that any person
viewing such picture machine screen shall be visible       6B.30.140     Notice to customers.
from the waist down to the floor from without              A sign shall be conspicuously displayed in a common
obstruction by the viewing booth, cubicle, or              area of the premises which shall read as follows:
partition. The licensee shall not permit any doors to
any publicly accessible area on the premises to be         “This adult entertainment establishment is regulated
locked during business hours. Every room or area on        by the City. Entertainers are:
such premises which is open to the public shall be         A. Not permitted to engage in any type of sexual
readily accessible at all times for inspection by any      conduct;
public officer charged with the enforcement of the
provisions of applicable City ordinances or                B. Not permitted to appear semi-nude or nude,
regulations. The licensee shall maintain minimum           except on stage;
illumination generally distributed in all parts of the     C. Not permitted to accept tips or gratuities in
premises at all times when the picture machine area is     advance of their performance; and
open or when the public is permitted to enter or
remain on the picture machine premises.                    D. Not permitted to accept tips or gratuities directly
                                                           from patrons while performing upon any stage area.”
C. No activity or entertainment occurring on the           (Ord. 27297 § 1; passed Nov. 23, 2004)
premises shall be visible at any time from outside the
facility or from any other public place. (Ord. 27297       6B.30.150     Activities not prohibited.
§ 1; passed Nov. 23, 2004)                                 This chapter shall not be construed to prohibit:
6B.30.120       Additional requirements for                A. Plays, operas, musicals, or other dramatic works
                adult entertainment                        which are not obscene as defined in TMC 8.32;
                establishments.
                                                           B. Classes, seminars, and lectures held for serious
At any adult entertainment establishment, the              scientific or educational purposes; or
following are required:
                                                           C. Exhibitions or dances which are not obscene.
A. Admission must be restricted to persons of the
age of 18 years or older.                                  Whether or not activity is obscene shall be judged by
                                                           consideration of the following factors:




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1. Whether the average person, applying                      pendency of the appeal. (Ord. 27297 § 1; passed
contemporary community standards, would find that            Nov. 23, 2004)
the activity taken as a whole appeals to a prurient
interest in sex;
2. Whether the activity depicts or describes in a
patently offensive way, as measured against
community standards, sexual conduct as described in
RCW 7.48A.010(2)(b);
3. Whether the activity taken as a whole lacks serious
literary, artistic, political, or scientific value.
(Ord. 27297 § 1; passed Nov. 23, 2004)
6B.30.160         Exemption from chapter.
This chapter does not apply to taverns and premises
maintaining liquor licenses and which are subject to
the rules and regulations of the Washington State
Liquor Control Board. (Ord. 27297 § 1; passed
Nov. 23, 2004)
6B.30.170         Suspension or revocation.
A. In addition to the grounds for suspension or
revocation set out in Section 6B.10.140, the
Department may suspend or revoke any license
issued under this chapter if the licensee is convicted
of any crime or offense involving prostitution,
promoting prostitution, or transactions involving
controlled substances (as that term is defined in
Chapter 69.50 RCW) committed on the premises, or
the conviction of any of the licensee’s servants,
agents, or employees of any crime or offense
involving prostitution, promoting prostitution, or
transactions involving controlled substances (as that
term is defined in Chapter 69.50 RCW) committed
on the licensed premises when the licensee knew or
should have known of the violations committed by
the licensee’s servants, agents, or employees.
B. Where the Department of Public Works, Fire
Chief, or the Tacoma-Pierce County Health
Department find that any condition exists upon the
premises of an adult entertainment establishment
which constitutes a threat of immediate serious injury
or damage to persons or property, said official may
immediately suspend any license issued under this
chapter, pending a hearing in accordance with
Section 6B.10.140. The official shall issue notice
setting forth the basis for the action and the facts that
constitute a threat of immediate serious injury or
damage to persons or property, and informing the
licensee and the Finance Department of the right to
appeal the suspension to the Hearing Examiner under
the same appeal provision set forth in
Section 6B.10.140; provided, however, that a
suspension based on threat of immediate serious
injury or damage shall not be stayed during the




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                                                           any liability for failing to do so, is placed solely upon
                     Chapter 6B.40                         the parties responsible for owning, operating,
                    ALARM DEVICES                          monitoring, or maintaining monitored alarm systems.
                                                           B. To the extent that the City may not exercise
Sections:                                                  regulatory power with respect to the licensing
6B.40.010      Purpose.                                    requirements of this chapter, the provisions of this
6B.40.020      Exercise of regulatory police power and     chapter pertaining to licensing shall be deemed an
               revenue license power.                      exercise of the power of the City to license for
6B.40.030      License required.                           revenue the privilege of engaging in business in the
6B.40.040      Definitions.                                City. (Ord. 27297 § 1; passed Nov. 23, 2004)
6B.40.050      Alarm system operator (monitoring
               company) license.                           6B.40.030      License required.
6B.40.060      Monitored alarm device license.             A. It shall be unlawful for any person to connect to a
6B.40.070      Duty of licensee.                           monitored alarm system in the City or to monitor
6B.40.080      Regulations.                                such an alarm system, directly or indirectly, via
6B.40.090      Certain devices, systems, uses              telephone, cable, wire, wireless, video, electronic, or
               prohibited.                                 other form of connection to or by any outside entity
6B.40.100      Suspension or revocation.                   or source without first having obtained a license or
6B.40.110      False alarm response fee.                   licenses required by this chapter.
6B.40.120      Fees.
6B.40.130      Term of license – Due date.                 B. It shall be unlawful for any person to permit to be
6B.40.140      Duty to supply ordinances and               used or operate any monitored alarm system in the
               information to system subscribers.          City that is connected by means of telephone, cable,
6B.40.150      Public disclosure – Confidentiality –       wire, wireless, video, electronic, or other form of
               Information sharing.                        connection to any outside entity or source that is not
                                                           licensed or is not monitored by a person licensed
6B.40.010       Purpose.                                   pursuant to this chapter.
The purpose and intent of this chapter is to:              C. The licenses required pursuant to this chapter are
(1) protect public safety by curtailing or eliminating     separate from and in addition to any licenses required
the extraordinary number of false alarms which             by any other chapter of the TMC including, but not
prevent, hinder, or delay public safety personnel from     limited to, those required pursuant to Chapter 6A.10,
responding to legitimate calls for public service;         General Tax Provisions; Chapter 6B.10, General
(2) recover the costs associated with responses to         License Provisions; and Chapter 6B.20, Annual
false alarms as the expenditure of such public funds       Business License.
constitutes an unlawful gifting of public monies;
                                                           D. It shall be unlawful for any person to avoid any
(3) stop the current subsidization of private business
                                                           of the licensing requirements of this chapter by
with public tax dollars; (4) reduce or eliminate the
                                                           subcontracting for monitoring services or making any
instances of false alarm activations in the City; and
                                                           other contractual or business arrangement that has the
(5) license the alarm industry in the City.
                                                           effect of avoiding the requirements of this chapter.
(Ord. 27297 § 1; passed Nov. 23, 2004)
                                                           (Ord. 27297 § 1; passed Nov. 23, 2004)
6B.40.020       Exercise of regulatory police              6B.40.040      Definitions.
                power and revenue license
                                                           Unless the context or subject matter otherwise
                power.
                                                           requires, terms defined herein shall have the
A. The provisions of this chapter shall be deemed an       following meanings when used in this chapter:
exercise of the City’s police power to promote the
health, safety, and welfare of the general public, and     “Alarm system” or “alarm device” means any system,
are not intended to protect individuals or create or       device, or mechanism which, when activated,
otherwise establish or designate any particular class      transmits a telephonic, wireless, electronic, video, or
or group of persons who will or should be especially       other form of message to an alarm system monitoring
affected by the terms of this chapter. This chapter        company or some other number, or emits an audible
neither imposes nor creates duties on the part of the      or visible signal that can be heard or seen by persons
City or any of its departments, and the obligation of      outside the protected premises, or transmits a signal
complying with the requirements of this chapter, and       beyond the premises in some other fashion, except
                                                           any system, device, or mechanism primarily




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protecting a motor vehicle. An alarm system or             “Monitored alarm system” means any system, device,
alarm device may consist of one or more components         or mechanism which, when activated, transmits a
(e.g. motion detector, window breach detector, or          telephonic, wireless, electronic, video, or other form
similar components) all reporting to a central             of message or communication to a private monitoring
unit/system panel which, in turn, is connected to or       company, other number, or person who can then
reports to an alarm system monitoring company via          notify police that an alarm has been activated. This
telephonic, wireless, electronic, video, or other form     includes all systems which transmit telephonic,
of message.                                                wireless, electronic, video, or other form of message
                                                           from an alarm installed within the City limits to any
“Alarm system monitoring company” or “alarm
                                                           location outside the City (e.g., an alarm monitoring
system operator” means any person, individual,
                                                           center located in a state other than Washington). All
partnership, corporation, or other form of association
                                                           alarms that are monitored, except fire alarms, are
that engages in the business of monitoring intrusion,
                                                           included within the definition of “monitored alarm
property, burglary, robbery, panic alarms, or other
                                                           system”; e.g., any monitored burglary, intrusion,
alarm systems located in the City. This includes
                                                           panic, premises, property, robbery, or other type of
alarm system monitoring companies and alarm
                                                           alarm device.
system operators that are located outside the City
limits and which monitor alarms installed within the       “Panic alarm” has the same meaning as “robbery
City limits.                                               alarm” below.
“Alarm system user” means the person having or             “Permittee” means any person required to be licensed
maintaining a property, intrusion, burglary, robbery,      under this chapter.
panic, or other alarm system. It means only a
                                                           “Police Department” or “police” means the Tacoma
subscriber when the system is connected to an alarm
                                                           Police Department.
system monitoring company.
                                                           “Premises” means any area and any portion of any
“Burglary alarm system” has the same meaning as
                                                           area protected by an alarm system.
“property alarm” below.
                                                           “Property alarm,” “intrusion alarm,” or “burglary
“Chief of Police” means the Chief of the Tacoma
                                                           alarm” means any system, device, or mechanism for
Police Department, or his or her designee.
                                                           detection and reporting of any unauthorized entry or
 “False alarm” means the reporting of the activation       attempted entry or property damage upon real
of any monitored alarm system where police units           property protected by the system which may be
dispatched to the location determine that there is no      activated by sensors or other techniques and, when
evidence of a crime or other activity on the premises      activated, transmits a telephonic, wireless, electronic,
that would warrant a call for immediate police             video, or other form of message, or emits an audible
assistance or investigation. An alarm shall be             or visible signal that can be heard or seen by persons
presumed to be false if responding City personnel do       outside the protected premises, or transmits a signal
not locate evidence of intrusion, commission of an         beyond the protected premises.
unlawful act, or emergency on the premises that
                                                           “Residence” means a building or structure, or portion
might have caused the alarm to sound. If
                                                           thereof, designed to be used as a place of abode for
earthquakes, hurricanes, tornadoes, or other acts of
                                                           human beings and which is not used for any other
God set off a large number of alarms, a police
                                                           primary purpose. The term includes all dwelling
supervisor may determine that no responses will be
                                                           units within the definition of a “residential use.”
made to such alarms during the pendency of such
event. No false alarm fees will be assessed during         “Robbery alarm” or “panic alarm” means any system,
the time period for which no response is made as           device, or mechanism activated by an individual on
determined by the police supervisor.                       or near the premises to alert others that a robbery or
                                                           any other crime is in progress, or that the user is in
“Fire alarm” means a signal initiated by a device
                                                           need of immediate assistance or aid in order to avoid
such as a manual fire alarm box, automatic fire
                                                           injury or serious bodily harm, which meets the
detector, waterflow switch, smoke detector, or other
                                                           following criteria:
device which, when activated, is indicative of the
presence of a fire or fire signature. All fire alarms      1. The system is installed on real property (the
shall be exempt from the provisions of this chapter.       “protected premises”);




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2. It is designed to be activated by an individual for       name of the alarm system operator under which the
the purpose of summoning assistance to the premises;         device was previously licensed, the name of the
                                                             alarm system operator assuming responsibility for the
3. It transmits a telephonic, wireless, electronic,
                                                             alarm, the address where the device is installed, and
video, or other form of message or emits an audible,
                                                             the name of the subscriber.
visible, or electronic signal that can be heard, seen, or
received by persons outside the protected premises;          B. Alarm system operators shall update quarterly, in
and                                                          the form required by the Director (e.g., Excel
                                                             spreadsheet), a list of all alarm devices monitored by
4. It is intended to summon police assistance to the
                                                             them within the jurisdictional limits of the City.
premises.
                                                             Such list shall include the information required by
“System subscriber” means any person, corporation,           the Director which, at a minimum, shall include the
or other business entity that purchased, contracted          address where the alarm is installed, the name of the
for, or has had any alarm system installed in or on          subscriber, the type of alarm, and the number of
premises owned or controlled by them. (Ord. 27297            alarm devices. (Ord. 27297 § 1; passed Nov. 23,
§ 1; passed Nov. 23, 2004)                                   2004)
6B.40.050       Alarm system operator                        6B.40.070      Duty of licensee.
                (monitoring company) license.                A. It shall be the duty of all licensees granted
An alarm system operator license shall be required           licenses under this chapter to comply with all
for any person to be or become or operate or provide         applicable regulations in this chapter or elsewhere,
an alarm monitoring service within the jurisdictional        and the failure of any licensee so to do shall
limits of the City. This includes any person who             constitute, but shall not be exclusive grounds for,
monitors alarm devices installed in the jurisdictional       suspension or revocation of any license and shall
limits of the City even if such monitoring is                constitute a violation of this chapter.
conducted from a location outside the City limits            B. It shall be the duty of all licensees granted
(e.g., an alarm monitoring center in another state).         licenses under this chapter not to have in their
Such license shall be valid for the calendar year in         employ or financially interested in the business to be
which it is issued and is not transferable.                  conducted any person who has had his or her license
(Ord. 27297 § 1; passed Nov. 23, 2004)                       revoked or suspended by the City within one year
6B.40.060       Monitored alarm device license.              from the date of such revocation.
A. Monitored alarm device licenses shall be required         C. It shall be the duty of any person engaged in or
for any alarm system operator renting, leasing,              representing himself or herself as being engaged in
installing, placing, subscribing, contracting,               an alarm monitoring business in the City, whether it
subcontracting, or otherwise arranging to monitor an         be for selling, leasing, renting, servicing, inspecting,
alarm device within the City limits. Each monitored          installing, maintaining, repairing, or monitoring
alarm device license shall be issued for a particular        alarms, to obtain all licenses required by this or any
device and shall not be transferable from one                other chapter including those required pursuant to
monitored alarm device to another; from one person           Chapter 6B.10, General License Provisions; and
to another; or from one premise, building, dwelling,         Chapter 6B.20, Annual Business License. .
or residence to another. A monitored alarm device            (Ord. 27297 § 1; passed Nov. 23, 2004)
license is valid only for the calendar year in which it
is issued. If an alarm system operator or subscriber         6B.40.080      Regulations.
transfers, assigns, or subcontracts monitoring               A. All monitored alarm systems and alarm system
services for a validly licensed alarm device to another      operators shall comply with the regulations set forth
alarm system operator, the existing valid license shall      in this chapter.
remain in full force and effect for the remainder of         B. Fees shall be assessed for all responses to false
the calendar year in which it was issued. An alarm           monitored alarms.
system operator who assumes responsibility for
monitoring an alarm device that has already been             C. No fee shall be assessed for a police response to
licensed for that year must report all such transfers in     the report of an audible or visual alarm.
its quarterly report. The alarm system operator shall
                                                             D. Mandatory enhanced call verification: All alarm
provide the transfer information in the form required
                                                             system operators or alarm system monitoring
by the Director (e.g., Excel spreadsheet). The
                                                             companies must make a minimum of two calls to
transfer information shall include, at a minimum, the




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attempt to verify an alarm prior to requesting a police       alarm response fees due and outstanding.
response. The first call shall be to the premise              (Ord. 27297 § 1; passed Nov. 23, 2004)
protected by the activated alarm. The second call
shall be to a separate off-site number such as the            6B.40.110      False alarm response fee.
mobile telephone of the owner or manager of the               A. Alarm system operators shall be assessed a false
property. (Ord. 27297 § 1; passed Nov. 23, 2004)              alarm response fee for each police response to a false
6B.40.090         Certain devices, systems, uses              monitored alarm which is registered to the alarm
                  prohibited.                                 system operator. No fee shall be assessed if the
                                                              responding units are canceled prior to arrival at the
A. No person shall operate or use an alarm system             scene.
which emits an audible sound where such emission
does not automatically cease within ten minutes.              B. No license hereunder shall be granted or renewed
                                                              under this chapter unless all assessed false alarm
B. No person shall operate or use an alarm system             response fees are paid in full. Licensees who fail to
which automatically dials the Tacoma Police                   pay assessed response fees within 60 days may have
Department directly and delivers a prerecorded                all licenses suspended by the Director. Licensees
message.                                                      who fail to pay assessed response fees within 90 days
C. No person shall install, monitor, operate, or use a        may have all licenses and registration revoked by the
monitored alarm system which is not licensed as               Director.
required pursuant to this chapter. Any person who             C. Any license suspended or revoked by the Director
fails to obtain the license or licenses required by this      shall not be reinstated without payment of all
chapter shall be subject to the penalty provisions            outstanding balances for licenses and false alarm
herein. Further, no police response may be made to            response fees. (Ord. 27297 § 1; passed Nov. 23,
any alarm devices monitored by a non-licensed                 2004)
person. Non-licensed persons shall be solely liable to
their system subscribers for failure to obtain any            6B.40.120      Fees.
license required by this chapter and shall have an            The license fees for the various classes of licenses
affirmative duty to notify their system subscribers of        shall be and are hereby fixed as follows:
their non-licensed status and the resultant potential
for no police response.                                        Alarm System Operator                    Fee
                                                               License
D. All monitored alarm systems subject to this
                                                               For one to 100 devices            $100 per annum
chapter that are installed in the City on or after
January 1, 2005, shall use alarm control panels that           For 101 to 200 devices            $200 per annum
meet industry standard CP-01 UL listing.                       For 201 to 500 devices            $400 per annum
(Ord. 27297 § 1; passed Nov. 23, 2004)
                                                               For 501 or more devices           $500 per annum
6B.40.100         Suspension or revocation.                    Monitored Alarm Device            Fee
The Director shall have the power and authority to             License
suspend or revoke any license issued under the                 Alarm devices annual              $40 per device
provisions of this chapter as set forth in                     Alarm devices installed           $30 per device
Section 6B.10.140. The Director shall notify the               January 1 to March 31
licensee in writing, by ordinary mail, of the
                                                               Alarm devices installed           $20 per device
suspension or revocation of the license and the                April 1 to June 30
grounds therefor. Any license issued or application
therefor under this chapter may be denied,                     Alarm devices installed           $10 per device
                                                               July 1 to September 30
suspended, or revoked based upon one or more of the
grounds set forth in Section 6B.10.140 and/or any              False alarm service fee           $60 per
violation of this chapter. The Director shall also                                               occurrence
immediately notify the Police Department of the
                                                              (Ord. 27406 § 6; passed Aug. 30, 2005: Ord. 27297
revocation, and no police response may be made to
                                                              § 1; passed Nov. 23, 2004)
any alarm devices monitored by the alarm system
operator until all suspended or revoked licenses are
reinstated. No suspended or revoked license may be            6B.40.130      Term of license – Due date.
reinstated without prior payment of all license and           A. Device license fees. The fees for monitored
                                                              alarm devices shall be payable in advance by the




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alarm system operator on an annual basis with               6B.40.160     Public disclosure –
quarterly adjustments for additional devices.                             Confidentiality – Information
1. The initial device license fees shall be payable on                    sharing.
or before January 31 of the annual period for which         All requests for public disclosure or for information
fees are due. At the time of payment of the annual          shall be governed by Section 6A.10.200. In addition
fee, each alarm system operator shall provide, in the       to the provisions of Section 6A.10.200, information
format specified by the Director (e.g. an Excel             and statistics gathered by the Tacoma Police
spreadsheet), a list of all addresses at which              Department and/or the Law Enforcement Support
monitored alarms are installed, the name of the             Agency pertaining to calls for service and responses
corresponding subscriber, and the number of devices         to alarms may be made available to the Department
at such address.                                            and other City departments, as necessary, to fully
                                                            carry out the purposes of this chapter. (Ord. 27297
2. Each alarm system operator shall provide
                                                            § 1; passed Nov. 23, 2004)
quarterly, in the format specified by the Director (e.g.
an Excel spreadsheet), a list of all additional
addresses at which monitored alarms were installed
during such quarter, the name of the corresponding
subscriber, and the number of devices at such
address. The Director shall assess each alarm system
operator for each additional device and such
assessment shall be due and payable no later than the
last day of the month following the end of the
quarter.
B. False alarm service fees. The false alarm service
fees imposed by this chapter shall be due and payable
within 60 days of the date they are billed to the alarm
system operator, and remittance shall be made on or
before such date. (Ord. 27297 § 1; passed Nov. 23,
2004)
6B.40.150       Duty to supply ordinances and
                information to system
                subscribers.
A. All persons licensed pursuant to this chapter shall
supply each of their system subscribers with copies
of all current ordinances pertaining to alarms and a
copy of the licensee’s policies and practices with
respect to billing a system subscriber for any fees or
licenses established by this or any other chapter of
the TMC.
B. All persons licensed pursuant to this chapter shall
notify each of their system subscribers of the
revocation or suspension of any license issued by the
City. The notice shall be in writing and shall be
mailed to all system subscribers no later than the
tenth calendar day following such suspension or
revocation.
C. Failure to comply with the notice requirements set
forth herein shall constitute separate and independent
grounds for imposition of penalties as provided
herein and for suspension and revocation of any
license(s) issued by the City. (Ord. 27297 § 1;
passed Nov. 23, 2004)




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                                                              supervising physicians, and has been examined and
                      Chapter 6B.50                           certified as a paramedic by the Washington State
                      AMBULANCES                              Health Department or the University of
                                                              Washington’s school of medicine under
Sections:                                                     RCW 18.71.200. (Ord. 27297 § 1; passed Nov. 23,
6B.50.010        Definitions.                                 2004)
6B.50.020        State ambulance license required.            6B.50.020     State ambulance license
6B.50.030        Health Department certification
                                                                            required.
                 required.
6B.50.040        The City of Tacoma Fire Department is        It shall be unlawful for any person to engage in the
                 the lead emergency medical services          business of ambulance service to carry or transport
                 agency.                                      any sick or injured persons from the scene of any
6B.50.050        Basic life support services by contract.     accident, disaster, home, building, or other place
6B.50.060        Ambulance service rates.                     within the corporate limits of the City without first
                                                              obtaining all licenses required by Chapter 18.73
6B.50.010         Definitions.                                RCW and meeting all minimum requirements
                                                              promulgated pursuant to RCW 18.73.081 and in the
For the purpose of this chapter, the following
                                                              Washington Administrative Code. (Ord. 27297 § 1;
definitions shall apply:
                                                              passed Nov. 23, 2004)
“Ambulance” means an emergency vehicle designed
and used to transport the ill and injured and to              6B.50.030     Health Department certification
provide personnel, facilities, and equipment to treat                       required.
patients before and during transport.                         Ambulance companies routinely operating within the
                                                              corporate limits of the City must obtain an annual
“Ambulance service” or “ambulance company”
                                                              certificate of approval from the Washington State
means an organization that operates one or more
                                                              Health Department. The issuance of this certificate is
ambulances.
                                                              based on ambulance companies meeting all minimum
“Advanced Life Support” patient care means                    state ambulance requirements and the Ambulance
invasive patient care requiring the advanced skills of        Rules and Regulations as enacted by the state Board
paramedical personnel, as defined in Chapter 18.71            of Health. (Ord. 27297 § 1; passed Nov. 23, 2004)
RCW, before and during transport.
                                                              6B.50.040     The City of Tacoma Fire
“Basic Life Support” patient care means non-                                Department is the lead
invasive patient care requiring the skills of                               emergency medical services
emergency medical technician-level personnel, as                            agency.
defined in Chapter 18.73 RCW, and not those skills
and procedures possessed by paramedical personnel.            The Tacoma Fire Department shall be the lead
                                                              agency for emergency medical service in the City and
“Emergency medical services (“EMS”)” means                    those jurisdictions for which it has assumed such
medical treatment and care which may be rendered at           contractual responsibility. The Tacoma Fire
the scene of any medical emergency or while                   Department shall be the primary provider of
transporting any patient in an ambulance to an                emergency medical services at the first response
appropriate medical facility, not to include                  Basic Life Support and Advanced Life Support levels
ambulance transportation involving patient care for           within the corporate limits of the City and for those
which paramedics are not qualified.                           jurisdictions for which the Tacoma Fire Department
“Lead agency” means the agency which is charged               retains contractual responsibility. The Tacoma Fire
with the responsibility to provide or ensure provision        Department shall also provide Advanced Life
of emergency medical services within the City.                Support patient transport for emergency medical
                                                              services within these areas if Fire Department units
“Paramedic” means an individual who has, at a                 are available. All other patient transports may be
minimum, successfully completed an Emergency                  distributed through contractual agreement or other
Medical Technician (“EMT”) training course, has               method chosen by the Tacoma Fire Department.
been trained under the supervision of an approved             (Ord. 27297 § 1; passed Nov. 23, 2004)
EMS medical program director to carry out all phases
of pre-hospital advanced life support under written or
oral authorization of one or more delegated




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6B.50.050       Basic life support services by               coverage of charges in excess of available insurance
                contract.                                    or medical benefits shall cease when or if:
The City may contract with a private ambulance               1. A member ceases to be a resident;
service provider or providers for basic life support
services at rates and under conditions approved by           2. A member refuses to provide requested
the City Council. Such contract or contracts may             information pertaining to third party coverage or to
provide, in addition, for such Advanced Life Support         provide appropriate releases of information and
services to be provided by a private service provider        assignment of benefits to the City on forms provided
or providers as the City may require as supplemental         by the City; or
to City services. (Ord. 27297 § 1; passed Nov. 23,           3. Such EMS membership benefit is limited or
2004)                                                        extinguished by amendment or repeal of this chapter.
6B.50.060       Ambulance service rates.                     C. Nonmembers. Persons receiving transport by
The following procedures are established for                 City Fire Department ambulances who are not
ambulance service to users of the City Fire                  entitled to an EMS membership shall be required to
Department Advanced Life Support patient transport           pay all charges incurred. Where practical, the City,
service:                                                     in accordance with procedures to be approved by the
                                                             Director, will, with the authorization of a nonmember
A. Charges to be made. All persons who are                   receiving transport services, first seek payment of
transported by a City Fire Department ambulance              charges incurred from such nonmember’s insurance
shall be charged for all services at the rates as set by     or other medical benefit provider, but such
ordinance of the City Council, as amended from time          nonmember shall remain fully responsible for any
to time, provided that the Tacoma Fire Department            amount due which is not paid by such third parties.
may adjust the charges yearly for any cost-of-living
adjustment (“COLA”) increases as measured by the             D. Medicare and Medicaid. Eligible recipients of
Consumer Price Index, Pacific Cities and U.S. City           Medicare and Medicaid benefits shall be charged as
Average for the Seattle-Tacoma-Bremerton areas.              the result of transport by City Fire Department
Rates for services and supplies shall be set to provide      ambulances at only the maximum rate allowed under
for recovery of actual costs based upon an average           the Medicare and Medicaid federal programs, and the
charge, which will be reviewed annually. Each                City shall accept as payment under the Medicare and
person transported will be billed for all services           Medicaid programs only such maximum amount as
provided. EMS members and nonmembers will be                 the City may collect pursuant to the applicable
billed at the same rate.                                     requirements and guidelines of the Medicare and
                                                             Medicaid programs.
B. EMS membership benefits. By reason of special
property tax levies for certain emergency medical            E. Compliance with Medicare and Medicaid
services which are levied against property within the        requirements. This chapter and charges for
corporate limits of the City or are levied against           ambulance services hereunder shall be construed and
property within the corporate limits of a jurisdiction       implemented in a manner consistent with applicable
for which the City has assumed contractual EMS               requirements of the Medicare and Medicaid
responsibility, each resident of the City and of those       programs. (Ord. 27297 § 1; passed Nov. 23, 2004)
contractual jurisdictions signing (by recipient or
authorized representative) an EMS Membership form
containing an affirmation of City residency and an
assignment of benefits to the City, together with an
appropriate release of medical information, shall
become an EMS member and be entitled to
membership benefits as herein provided. An EMS
member receiving transport by a City Fire
Department ambulance shall be deemed to have paid
(by reason of the special levy) that portion of the
charges incurred which is not payable by third parties
and insurers, including, but not limited to, any
insurance or medical benefits of any nature available
to such member. This EMS membership benefit of




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                                                              any combination thereof, under pressure or vacuum,
                      Chapter 6B.60                           by the direct application of heat. The term “boiler”
 BOILERS – ENGINEERS AND FIREMEN                              shall also include fired units for heating or vaporizing
           CERTIFICATES                                       liquids other than water where these systems are
                                                              complete within themselves.
Sections:                                                     “Boiler logbook” means a bound legal document
6B.60.010        Certificate required, renewal, and           with numbered pages used for operator entries of
                 expiration.                                  boiler-related data, which must be signed by the
6B.60.020        Scope and definitions.                       operator making the entries.
6B.60.030        Classes of certificates.
6B.60.040        Plant capacity change.                       “Certificate” means a boiler operating engineer or
6B.60.050        Reciprocity.                                 boiler fireman certificate issued by Bates.
6B.60.060        Exemptions from certificate                  “Certified operator” means a person holding any one
                 requirements.                                of the classes of certificates issued through the Bates
6B.60.070        Operating rules and regulations.             Boiler Operators Certification Program, authorizing
6B.60.080        Mandatory attendance requirements for        him or her to operate or supervise the operation of
                 operating engineers and boiler firemen.      specified classes of boiler plants.
6B.60.090        Duties of certified operating engineers
                 and boiler firemen.                          “Check by certified operator” means physical
6B.60.100        Unlawful interference with the               examination of the boiler and entries in the boiler
                 certificate holder.                          logbook to ensure proper operation and maintenance.
6B.60.110        Penalties.                                   “Hot water supply boiler” means a low-pressure hot
                                                              water heating boiler having a volume exceeding
6B.60.010         Certificate required, renewal,              120 gallons, heat input exceeding 200,000 Btu per
                  and expiration.                             hour, or an operating temperature exceeding
A. No person owning or using boilers in the City              200 degrees Fahrenheit that provides hot water to be
shall operate or employ any person as an operating            used externally to itself.
engineer or boiler fireman to take charge of or               “Low-pressure hot water heating boiler” means a
operate any boiler who has not first obtained a               boiler in which water is heated for the purpose of
certificate issued under this chapter.                        supplying heat at pressures not exceeding
B. It is unlawful to have charge of or operate, or            160 pounds per square inch (“psi”) and temperatures
permit anyone to have charge of or operate, any               not exceeding 250 degrees Fahrenheit.
boiler without a certificate to do so issued under this       “Low-pressure steam heating boiler” means a boiler
chapter. (Ord. 27297 § 1; passed Nov. 23, 2004)               operated at pressures not exceeding 15 psi for steam.
6B.60.020         Scope and definitions.                      “Observation experience” is allowed for a Class IV
The regulation of steam engineers and boiler firemen,         Boiler Fireman certificate applicant and includes, but
the issuing of boiler operator certificates, and the          is not limited to, system diagrams and safety and
regulations relating to the operation of boilers, as          operational procedures on a functioning permitted
defined in this section, provide the means for                boiler. The applicant must submit a portfolio of
ensuring the safe operation of such boilers. Words            these duties.
and phrases used in this chapter, relating to the
                                                              “Power hot water boiler” (high temperature water
regulation of steam engineers and boiler firemen and
                                                              boiler) means a boiler used for heating water or
the issuing of boiler operator certificates, shall have
                                                              liquid to a pressure exceeding 160 psi or to a
the following meanings:
                                                              temperature exceeding 250 degrees Fahrenheit.
“Automatic boiler” means a boiler equipped with
                                                              “Power steam boiler” means a boiler in which steam
certain controls and limit devices, as required by
                                                              or other vapor is generated at pressures exceeding
WAC 296-104, and for which an automatic
                                                              15 psi. For purposes of this chapter, the term shall
certification permit has been completed.
                                                              not include a “small power boiler.”
“Bates” means Bates Technical College.
                                                              “Recognized school of technology” means a
“Boiler” means a closed vessel in which water is              program, with a minimum of 1,200 hours and
heated, steam is generated, steam is superheated, or          approved by Bates, that contains curriculum




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covering, but not limited to, boilers, refrigeration,          engineer or Class II operating engineer. The
electrical, and controls.                                      certificate holder is limited to operation of a boiler
                                                               not exceeding an aggregate of 20 million Btu per
“Small power boiler” means a boiler with pressures
                                                               hour input.
exceeding 15 psi, but not more than 100 psi and
having less than 440,000 Btu per hour input.                   E. Class V boiler fireman certificate shall entitle the
                                                               holder to operate any boiler not exceeding 5 million
“Steam engine/turbine” means all prime movers
                                                               Btu per hour input. (Ord. 27297 § 1; passed Nov. 23,
using vapors from a boiler for motive power, steam
                                                               2004)
driven compressors, and steam pumps, except steam
pumps and similar auxiliaries used only as                     6B.60.040      Plant capacity change.
accessories for the operation of a boiler.                     If the capacity of a plant is increased in such a way
“Training program” means a course approved by                  that it exceeds the certificate limits of a certified
Bates.                                                         operating engineer or boiler fireman employed at the
                                                               plant, that person may, upon application, be certified
“Twice daily check” means the two daily inspections            by Bates for a provisional certificate of the same
of a boiler that are required to be recorded in the            grade with limits extended to apply only to the plant
boiler logbook by this chapter. The first check of the         where he or she is currently employed. This
day shall be made more than eight hours after the last         provisional certificate is allowed for a period not to
recorded check of the previous day; the second check           exceed one year. (Ord. 27297 § 1; passed Nov. 23,
of the day shall be made at least six hours after the          2004)
first recorded check of the day. This definition shall
not preclude, in any way, additional checks being              6B.60.050      Reciprocity.
made to ensure safe operation of a boiler.                     In lieu of a qualifying examination, Bates may
(Ord. 27297 § 1; passed Nov. 23, 2004)                         accept, as evidence of meeting the approved
6B.60.030       Classes of certificates.                       certifying criteria, a valid, current, and unlimited
                                                               license or certificate from other approved issuing
There shall be five grades of certificates to cover the        agencies. When, in the judgment of Bates, the
operation and maintenance of boiler plants, such               applicant’s submitted license or certificate is valid,
grades of certificates to be designated and limited as         the applicant has submitted a completed application
follows:                                                       and has paid the annual certificate fee, Bates will
A. Class I chief operating engineer certificate shall          issue the equivalent class of certificate. (Ord. 27297
entitle the holder to take complete charge of the              § 1; passed Nov. 23, 2004)
operation and maintenance of any boiler plant.
                                                               6B.60.060      Exemptions from certificate
B. Class II operating engineer certificate shall entitle                      requirements.
the holder to operate or to have charge of the                 The following installations shall not require a
operation of any boiler plant while on duty, under the         certified operator:
direct supervision of a chief operating engineer. In
plants where there is not a certified chief operating          A. Any boiler or steam engine subject to federal
engineer, the certificate holder is limited to operation       regulations;
of a boiler plant not exceeding an aggregate of                B. Heating boilers in Group R, Division 1
300 million Btu per hour input.                                occupancies of less than six units; Group R,
C. Class III operating engineer certificate shall              Division 3 occupancies; and Group M occupancies,
entitle the holder to operate any boiler plant under the       as defined in the Building Code, as now or hereafter
direct supervision of a certified Class I chief                amended;
operating engineer or Class II operating engineer.             C. Low-pressure hot water, low-pressure steam, and
When not working under the direct supervision of a             hot water supply boiler plants having inputs of less
Class I chief operating engineer or Class II operating         than 2,500,000 Btu per hour;
engineer, the certificate holder is limited to operation
of a boiler plant not exceeding an aggregate of                D. Any boiler having an input of less than
50 million Btu per hour input.                                 100,000 Btu per hour and a maximum pressure of
                                                               100 psi or less;
D. Class IV boiler fireman certificate shall entitle the
holder to operate any boiler plant under the direct            E. Potable water heaters;
supervision of a certified Class I chief operating




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F. Any boiler not subject to reinspection by the             Bates any damage to a boiler under his or her charge
Washington State Boiler Code;                                or care which affects the safe operation of the boiler.
Boiler operator certificates shall not be required for       D. It shall be the duty of each certified operating
any person in charge of, or operating, the following:        engineer and boiler fireman to report serious
                                                             negligence in the care of boilers to his or her
A. Any boiler or steam engine subject to federal
                                                             employer, the Washington State Boiler Inspector, and
regulations;
                                                             Bates. (Ord. 27297 § 1; passed Nov. 23, 2004)
B. Any boiler not subject to reinspection by the
Washington State Boiler Code;                                6B.60.080      Mandatory attendance
                                                                            requirements for operating
C. Low-pressure hot water, low-pressure steam, and                          engineers and boiler firemen.
hot water supply boiler plants having inputs of less
                                                             All operating engineers and boiler firemen certified
than 2,500,000 Btu per hour;
                                                             under this chapter shall examine each boiler and
D. Any boiler having an input of less than                   boiler logbook in accordance with the frequency of
100,000 Btu per hour and a maximum pressure of               examinations required in this section. Failure to do
100 psi or less;                                             so may result in the immediate suspension or
                                                             revocation of the license of such person. The
E. Potable water heaters;
                                                             following are the minimum attendance requirements
F. Any boiler plant exceeding an aggregate of                and shall not preclude in any way additional checks
500 million Btu per hour input, when the following           being made to ensure safe operation of the boiler.
are also in place:
                                                             A. Non-automatic boilers. The following
1. The facility has a boiler operator training program       requirements relating to the frequency of observation
commensurate with the size of its operation;                 and/or inspection of boilers shall apply to the
                                                             operation of non-automatic boilers:
2. Degreed engineers supervise the maintenance and
operation of the boiler plant; and                           1. No certified operating engineer or boiler fireman
                                                             in charge of a boiler or boiler plant which requires a
3. An independent authorized inspector, such as a
                                                             certificate of Class I, II, III, IV, or V under this
Factory Mutual Global Insurance Company,
                                                             chapter for operation shall leave the immediate
regularly inspects boiler plant maintenance and
                                                             vicinity of the boiler or boiler plant while it is being
operation. (Ord. 27297 § 1; passed Nov. 23, 2004)
                                                             operated.
6B.60.070         Operating rules and regulations.           2. No certified operating engineer or boiler fireman
A. Every certified operating engineer or boiler              in charge of any boiler or steam plant may leave the
fireman, before operating any boiler, shall first            premises of his or her employment when the boiler is
examine the boiler inspection certificate issued for         being operated without first shutting off all sources
the boiler to see that the boiler inspection certificate     of heat in the boiler or being relieved by a person
is in force, and if the certificate has expired, the         possessing a proper class of certificate.
boiler shall notify his or her employer. If the boiler
inspection certificate has been expired for more than        3. The constant attendance requirement shall not
90 days, he or she shall notify the employer and then        apply to the operation of power steam boilers having
the Washington State Boiler Inspector of the date of         less than 1,000,000 Btu per hour input where such
expiration.                                                  boilers are equipped with approved automatic
                                                             burners, automatic burner safety controls, and
B. Whenever the certified operating engineer or              automatic water-feeding devices in accordance with
boiler fireman believes that any part of a boiler is in      WAC 296-104-265, as now or hereafter amended,
defective or potentially unsafe condition, he or she         relating to oil and gas burners or such boilers so
shall report the fact to the employer in writing. If         equipped; the attendance requirements shall be
immediate corrective action is not taken, he or she          checked by a certified operator at two-hour intervals.
shall report such defective or potentially unsafe
condition to the Washington State Boiler Inspector.          4. The constant attendance requirements shall not
                                                             apply to the operation of small power boilers where
C. The certified operating engineer or boiler fireman        such boilers are equipped with approved automatic
in charge of any boiler shall report to his or her           burners, automatic burner safety controls, and
employer, the Washington State Boiler Inspector, and         automatic water-feeding devices in accordance with
                                                             WAC 296-104-265, as now or hereafter amended,




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relating to oil and gas burners or such boilers so             standards. Attendance requirements are addressed in
equipped; the attendance requirements shall be                 Section 6B.60.080.
checked by a certified operator at least twice daily.
                                                               3. Prepare and maintain a boiler logbook with
B. Automatic boilers. The following requirements               supplemental and pertinent boiler data attached or
related to the frequency of observation and/or                 contained in a separate and readily accessible book,
inspection of boilers shall apply to the operation of          as may be required by the boiler inspector and the
automatic boilers:                                             senior certificate holder in charge of the boiler
                                                               operation. Such pertinent boiler data shall include,
1. Low-pressure hot water boilers, low-pressure
                                                               but not be limited to, recommended set points or
steam heating boilers, and hot water supply boilers
                                                               operating limits for all control devices and
with an input capacity of over 20,000,000 Btu per
                                                               recommended firing rates, as well as any other
hour shall be checked by a certified operator at a
                                                               pertinent data for that boiler. The operating
minimum of two-hour intervals.
                                                               instructions shall specify that observations of unsafe
2. Low-pressure hot water heating boilers,                     conditions shall require immediate shutdown of the
low-pressure steam heating boilers, and hot water              boiler and recording the condition in the boiler
supply boilers with an input capacity over                     logbook. The attached supplemental information on
5,000,000 Btu per hour, but less than or equal to              unsafe conditions, if it remains unchanged, shall be
20,000,000 Btu per hour input, shall be checked by a           transferable from logbooks and kept with the current
certified operator at a minimum of six-hour intervals.         book for use in comparing readings. The boiler
                                                               logbook shall be kept on the premises at all times and
3. Low-pressure hot water heating boilers,
                                                               be available for inspection.
low-pressure steam heating boilers, and hot water
supply boilers with a capacity of 2,500,000 to                 C. The certified operator shall:
5,000,000 Btu per hour input shall be checked twice
                                                               1. Make entries into a boiler logbook, including
daily by a certified operator.
                                                               pertinent boiler data required by the boiler owner, a
4. Small power boilers shall be checked by a                   boiler inspector, and/or the senior certificate holder
certified operator at least twice daily.                       in charge of the boiler operation. These entries shall
                                                               list such items as any unusual conditions observed,
5. Power hot water boilers and power steam boilers
                                                               including safety shutdowns, repairs required,
with a capacity over 100,000 Btu per hour input shall
                                                               adjustments required and/or made, and any
be checked by a certified operator at two-hour
                                                               procedural changes. All entries shall be made in the
intervals. (Ord. 27297 § 1; passed Nov. 23, 2004)
                                                               boiler logbook with permanent ink and must include
6B.60.090       Duties of certified operating                  the signature of the person making such readings,
                engineers and boiler firemen.                  observations, or adjustments. It shall be lawful to
                                                               cross out words or sentences that should be changed
A. The original operating engineer or boiler fireman
                                                               or corrected, but erasures are prohibited.
certificate shall be posted in a conspicuous place in
the plant where the holder is employed. If the                 2. Follow designated procedures for the proper
posting of his or her certificate is not practical, such       light-off, operating, and shut down as set forth in the
certificate shall be held on his or her person and, on         attachment to the boiler logbook. Determine the
demand, he or she shall exhibit same. Those                    proper firing rate and the set point or operating limits
certificate holders that work in more than one                 of all safety devices required by the attachment.
location may copy their certificates for multiple
                                                               3. Monitor and record boiler and auxiliaries to insure
postings.
                                                               safe operation. Monitoring and recording shall
B. A certified operating engineer or boiler fireman            include, but not be limited to, water gauge level,
shall perform the following duties in connection with          boiler pressure, oil temperature, fuel oil suction line
his or her operation and maintenance of boilers:               pressure, high and low gas pressure, stack
                                                               temperature, and windbox pressure. Such
1. Test the operation of the boiler and its control and
                                                               temperatures, pressures, vacuums, and levels are to
safety devices on a routine basis in accordance with
                                                               be observed by the boiler operator as often as safety
nationally recognized standards and/or boiler and
                                                               requires, but not less frequently than required in
control manufacturer’s written recommendations.
                                                               Section 6B.60.080.
2. Maintain and operate the equipment in a safe
                                                               4. Attend the start-up of a boiler out of service after
manner and according to nationally recognized
                                                               corrective work has been performed on the boiler, its




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firing equipment, or its control and safety devices,          b. Repair and/or adjustment of the burner system for
and remain in constant attendance until:                      viscosity changes or to correct fuel-air ratios to
                                                              restore proper operation at the firing rate indicated in
a. The boiler has reached its present operating range
                                                              the boiler logbook by the certified boiler operator.
of pressure;
                                                              c. Repair and/or adjustment of any other system not
b. The primary controls and safety devices have
                                                              directly related to the primary safety controls or to
been proved; and
                                                              the pressure vessel to restore such system to proper
c. The boiler is acceptable for continued operation.          operating conditions.
5. Attend the start-up of a boiler after a safety device      Entries of such repairs or adjustments shall be made
has shut down the boiler, and remain in constant              in the boiler logbook and shall include the name of
attendance until:                                             the repair firm making such repairs or adjustments.
a. The boiler has reached its present operating range         9. Be responsible for the proper operation,
of pressure;                                                  maintenance, and inspection of all controls and safety
                                                              devices, according to their requirements, as follows:
b. The primary controls and safety devices have
been proved; and                                              a. examine each boiler and boiler logbook in
                                                              accordance with the frequency of examinations
c. The boiler is acceptable for continued operation.
                                                              required. The examination shall include the testing
6. Be in attendance during light-off of original boiler       of all control devices required for automatic boiler by
equipment being installed and under the control of:           any governing codes and the testing of monitoring
                                                              systems when used; and
a. the boiler manufacturer or his or her
representative;                                               b. inspect and test all other controls on the boiler and
                                                              flush the low-water fuel cutoffs, if applicable, to
b. a boiler installation contractor making the
                                                              assure that all control devices are in safe and proper
installation under a manufacturer’s written
                                                              operation.
instructions and recommendations; or
                                                              10. Permit continued automatic boiler operation only
c. a boiler or burner installer making such
                                                              if his or her examination, inspection, and testing
installations under the manufacturer’s written
                                                              indicate that the boiler is in a safe operating
instructions and recommendations.
                                                              condition. No modification or revision to the boiler
7. Be in attendance during light-off following                or its control devices shall be made except under his
adjustment or authorized boiler or burner                     or her supervision. (Ord. 27297 § 1; passed Nov. 23,
manufacturer alterations made by a representative of          2004)
the manufacturer, contractor, or installer within the
                                                              6B.60.100      Unlawful interference with the
guarantee or warranty time period when they are
obliged to render such service. The representative,                          certificate holder.
contractor, or installer shall furnish, in writing, the       It is unlawful for any person to knowingly:
boiler operator with recommended set points or                A. Prevent or attempt to prevent any certificate
operating limits of all control devices and                   holder under this chapter from performing any act
recommended firing rates as well as any other                 required to be performed by this chapter.
pertinent data, and shall record all subsequent
changes, adjustments, alterations, or                         B. Require or attempt to require any certificate
recommendations in the boiler logbook with his or             holder under this chapter to perform any act
her signature.                                                prohibited by this chapter. (Ord. 27297 § 1; passed
                                                              Nov. 23, 2004)
8. Not allow adjustments by others without the
authority of the certified operator and shall be limited
                                                              6B.60.110      Penalties.
to:
                                                              A. Violations subject to penalty.
a. Restoring control devices to original
factory-operating conditions at the set point or within       1. Boiler owner. Whenever a boiler is operated
the operating limits determined by the certified              without proper supervision or by a certified boiler
operator and set forth in the boiler logbook.                 operator without the proper class of certificate, the
                                                              owner of the boiler shall be subject to a civil penalty
                                                              in the amount of $250. Each and every day that this




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provision is violated shall be considered a separate              2. Requesting an administrative appeal. A person
violation for which the owner of the boiler shall be              may, within ten days from the date that the civil
subject to a penalty.                                             penalty or citation was mailed or served, request an
                                                                  administrative review of the civil penalty or violation
2. Boiler operator. Whenever a boiler is operated by
                                                                  by filing a written request with the Department. The
a person who does not have a boiler operator’s
                                                                  written request shall state the reasons supporting the
certificate, or the boiler operator’s certificate does
                                                                  review of the civil penalty or the violation. Failure to
not include the size of the boiler being operated, the
                                                                  state the basis for the review shall be cause for
operator or the person tending the boiler shall be
                                                                  dismissal. Upon receipt of a valid request for an
issued a civil penalty of $250. Each and every day
                                                                  administrative review, the Director shall review the
that this provision is violated shall be considered a
                                                                  information provided.
separate violation for which the operator shall be
subject to penalty.                                               After considering all the information provided,
                                                                  including that of the officer or agent of the City
B. Issuance of civil citation.
                                                                  issuing the citation and the advice of the City
1. Issuance of civil citation. When a civil citation is           Attorney, or his or her designee, the Director shall
issued because of violation of this chapter, it shall be          determine whether a violation has occurred and shall
either:                                                           affirm, vacate, suspend, or modify any monetary
                                                                  penalty imposed by the civil citation. The decision of
a. mailed to the person receiving the civil citation by
                                                                  the Director shall be delivered by certified mail,
first-class mail; or
                                                                  return receipt requested, and first-class mail.
b. handed directly to the person being cited, in which
                                                                  The Director shall not modify or suspend any
case the person being cited shall be asked to sign a
                                                                  monetary penalty unless he or she finds that the
receipt that the citation has been received. If the
                                                                  request for administrative review is not intended
person being cited will not sign the receipt, the
                                                                  solely to delay compliance, that the request is not
person serving the citation shall indicate on a copy of
                                                                  frivolous, that the applicant made a reasonable and
the citation that it was served and the person being
                                                                  timely effort to comply with this chapter, and any
cited would not sign the receipt, and the server shall
                                                                  other relevant factors.
sign his or her name and record the date when the
citation was served.                                              3. Appeal to the Hearing Examiner. A person may
                                                                  appeal the decision by the Director, including the
2. Content of the civil citation. A civil citation, when
                                                                  determination that a violation exists, by filing a
issued, shall include all of the following information:
                                                                  written notice of appeal with the City Clerk within
a. the name of the person being cited;                            14 calendar days of the date of the decision. The
                                                                  basis of appeal shall be set forth in writing. Failure
b. the mailing address of person being cited (this may
                                                                  to state the basis of appeal in writing shall be cause
be either the person’s home address or the address of
                                                                  for dismissal of the appeal. Upon receipt of the
his or her place of business or employment);
                                                                  appeal, the Hearing Examiner shall schedule a
c. description of the violation;                                  hearing to consider the appeal. The appellant shall
                                                                  be notified of the date, time, and place of the public
d. address where the violation occurred;                          hearing by first-class mail to the appellant’s address
e. date the citation was issued;                                  as indicated on the appeal request.
f. name of the issuing enforcement officer;                       4. Monetary penalty. The monetary penalty for a
                                                                  continuing violation does not accrue pending the
g. instructions and addresses for paying the penalty;             appeal hearing; however, the Hearing Examiner may
and                                                               impose a daily monetary penalty not to exceed $250
h. whether this is the first citation or one of a series          per day from the date of service of the civil penalty if
of citations, and the cumulative penalties assessed.              he or she finds that the appeal is frivolous or intended
                                                                  to delay compliance.
C. Administrative appeals.
                                                                  5. Action of the Hearing Examiner. Appeals of the
1. General. A person may request a one-time                       Hearing Examiner’s decision on appeal. Appeals of
administrative review of a violation or civil penalty             the Hearing Examiner’s decision on appeal shall be
by filing a written request with the Director within              made in accordance with TMC 1.23. The Hearing
30 calendar days of the date of the civil citation                Examiner shall not modify or suspend any monetary
issued for the violation.




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                                                            Tacoma Municipal Code


penalty unless he or she finds that the appeal is not
frivolous or intended solely to delay compliance, that
the applicant made a reasonable and timely effort to
comply with the Boiler Operator’s Code, and
considers any other relevant factors.
6. Collection of monetary penalty.
a. The monetary penalty constitutes an obligation of
the person to whom the civil penalty is directed. Any
monetary penalty must be paid to the City Clerk
within 30 calendar days from the date of service of
the civil citation or, if an appeal is filed, within
30 calendar days of date of the decision of the
Director or the Hearing Examiner’s decision on
appeal, whichever is applicable.
b. Civil penalties that are not paid within 30 calendar
days shall be referred to a collection agency officially
approved by the City for collection.
D. Additional enforcement procedures. The
provisions of this chapter may be used in addition to
other enforcement provisions or remedies authorized
by this code or other applicable law.
E. Inspection. The Director is empowered to inspect
any building, structure, or premises in the City where
a boiler is located for the purpose of determining if
the boiler operator has the proper certificates to
authorize his or her operation of the boilers on the
premises. Such inspections shall be carried out
during business hours, unless an emergency exists.
(Ord. 27874 Ex. B; passed Feb. 23, 2010: Ord. 27297
§ 1; passed Nov. 23, 2004)




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                                                            6B.70.020     Definitions.
                    Chapter 6B.70
                                                            A. “Dancing” means any room, place, space, or
       ENTERTAINMENT/ DANCING –                             private club in the City open for the serving of the
           ALCOHOL SERVED                                   public or members, in which the members, guests,
                                                            patrons, entertainers, or other persons are permitted
Sections:                                                   to, dance in the connection with the business of
6B.70.005      Purpose.                                     directly or indirectly selling liquor for consumption
6B.70.010      License required.                            on or within the premises. “Liquor” shall have the
6B.70.020      Definitions.                                 same meaning as in RCW 66.04.010.
6B.70.030      Classes of entertainment.
                                                            B. “Entertainment” means any room, place, space, or
6B.70.040      License fees.
                                                            private club in the City open for the serving of the
6B.70.045      Reports to the Fire Marshall.
                                                            public or member, in which the members, guests,
6B.70.047      Reports to the Police Chief.
                                                            patrons, entertainers, or other person are permitted to
6B.70.049      Requirements for security personnel
                                                            sing,, perform, or otherwise engage in musical
               license.
                                                            entertainment, presentation of recorded music played
6B.70.050      Licensing prohibited.
                                                            on equipment which is operated by an agent or
6B.70.055      Activity not permitted at
                                                            contractor of the establishment, commonly known as
               establishments.
                                                            a “DJ” or “disc jockey,” presentations by single or
6B.70.060      Information required from corporations.
                                                            multiple performers, such as hypnotists, mimes,
6B.70.070      Construction of chapter.
                                                            comedians; musical song or dance acts, plays,
                                                            concerts, any type of contest; sporting events,
6B.70.005       Purpose.
                                                            exhibitions, carnival, rodeo or circus acts,
The purpose of this chapter is to regulate the              demonstrations of talent; exhibitions, theatrical
operation of entertainment and dancing for the              performances, shows, except shows licensed under
protection of the public welfare, health, and safety of     Chapter 6B.230, or similar amusements to which the
those that attend and patronize these establishments        public or members are invited or allowed to watch,
by:                                                         listen, or participate or that is conducted for the
A. Requiring licenses for entertainment or dancing          purposes of holding the attention or, gaining the
establishments where alcohol is served;                     attention of or diverting or amusing guests or patrons
                                                            in connection with the business of directly or
B. Requiring reports to the Fire Marshal;                   indirectly selling liquor for consumption on or within
C. Requiring reports to the Police Chief; and               the premises. “Liquor” shall have the same meaning
                                                            as in RCW 66.04.010. “Entertainment” includes
D. Requiring security personnel to be licensed when         “dancing.”
an entertainment or dancing establishment uses
security personnel to provide crowd control; protect        C. “Establishment” means a business that provides
persons or property from harm or unlawful activity;         “dancing” or “entertainment.”
deter, observe, or detect unlawful or unauthorized          D. “Musical entertainment,” as used in this chapter,
activity; or supervise entry and exit at the                shall not apply to phonographs, radios, or mechanical
establishment. (Ord. 27853 Ex. A; passed Dec. 8,            devices used for the reproduction of music for the
2009: Ord. 27588 Exhibit B; passed Feb. 20, 2007)           listening enjoyment of the members or patrons only.

6B.70.010       License required.                           E. “Security personnel” shall mean a security guard,
                                                            bouncer, door person, or any person performing
It is unlawful for any person to operate or engage in       similar duties who is present at an entertainment or
the business of operating an entertainment or dancing       dancing establishment to provide crowd control;
establishment in the City without first obtaining a         protect persons or property from harm or unlawful
license pursuant to the provisions of this chapter. For     activity; deter, observe, and detect unlawful or
purposes of this chapter, this license is referred to as    unauthorized activity; or supervise entry and exit at
a “dancing/entertainment license.” (Ord. 27853              the establishment.
Ex. A; passed Dec. 8, 2009: Ord. 27297 § 1; passed
Nov. 23, 2004)                                              F. “Training program” means a program approved by
                                                            the Police Chief that includes, but is not limited to,
                                                            information about necessary force, use of proper
                                                            equipment, fire safety and evacuation, report writing,




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                                                                                         Tacoma Municipal Code


fake identification, emergency response procedures,          dance, and shall include any activities authorized
and curriculum from the Washington State Liquor              under Class ”C” licenses.
Control Board’s Mandatory Alcohol Server Training
                                                             C. “Class ‘C’ Entertainment” shall mean any live
that can be applied to security personnel.
                                                             entertainment not included in the definition of
G. “Written safety plan” means a written document            Class “A” Entertainment and Class “B”
submitted with the entertainment or dancing license          Entertainment above, and shall include entertainment
that includes, at a minimum, the following                   where a musical, theatrical, or dramatic performance,
information about the entertainment or dancing               show, or other similar performance is provided.
establishment:                                               (Ord. 27853 Ex. A; passed Dec. 8, 2009: Ord. 27297
                                                             § 1; passed Nov. 23, 2004)
1. When using security personnel, identify the
number of security personnel and where they will             6B.70.040      License fees.
be/are located throughout the establishment. All             No person shall commence, conduct, manage,
security personnel must be licensed as required by           operate, or maintain any entertainment class facility
this chapter.                                                without having a license to do so issued by the City,
2. Procedures for checking identification and                the license fees for which shall be as follows:
searching patrons;
                                                               Entertainment/Dancing         First     Renewal
3. Procedures for ensuring that only persons 21 years          Class License                 Year
or older are served alcohol or allowed in areas                Class ”A”                  $2,400         $600
restricted to persons over 21 years;
                                                               Class ”B”                  $450           $300
4. Procedures for handling violent incidents, other            Class ”C”                  $180           $120
emergencies, and calling the Tacoma Police
Department;                                                  (Ord. 27853 Ex. A; passed Dec. 8, 2009: Ord. 27297
                                                             § 1; passed Nov. 23, 2004)
5. A description of the training provided or
completed by the security and other personnel,
including conflict de-escalation training;
                                                             6B.70.045      Reports to the Fire Marshal.
                                                             A. The licensee, owner, or operator of any
6. Procedures for crowd control and preventing               establishment that offers entertainment or dancing, as
overcrowding;                                                defined in this chapter, shall file with the license
7. Procedures for disturbances outside the premises          application the following:
from patrons leaving the establishment, i.e. loitering,      1. Building information regarding square feet,
vandalism, noise, parking, and crowd dispersal;              number of exits, operational plan, and scope of
8. Current hours of operation and anticipated hours          business or event activity;
of operation; and                                            2. Operational plan and scope of event or business
9. Current contact information for the person or             activities;
position responsible for addressing safety, security,        3. A fire evacuation and fire safety plan for the
or City code-related complaints by patrons or                building, as required in section 404 of the
neighborhood residents. (Ord. 27853 Ex. A; passed            International Fire Code;
Dec. 8, 2009: Ord. 27588 Exhibit B; passed Feb. 20,
2007: Ord. 27297 § 1; passed Nov. 23, 2004)                  4. A plan for quarterly fire drills by employees, as
                                                             required in section 405 of the International Fire
6B.70.030         Classes of entertainment.                  Code; and
A. “Class ‘A’ Entertainment” shall mean any live             5. Any other reports upon renewal of the Annual
entertainment in which one or more persons are               Assembly Permit, as defined in Section
engaged or employed to provide dancing                       3.09.038 TMC.
performances or other similar amusements, where the
                                                             B. Updated reports must be submitted annually with
entertainers receive compensation directly from the
                                                             the license renewal.
patrons, and shall include any activities authorized
under the “B” and “C” class licenses.                        C. No business activity is permitted prior to the
                                                             license approval. Existing buildings will be subject to
B. “Class ‘B’ Entertainment” shall mean any live
                                                             inspection for compliance with the code requirements
entertainment in which the patrons are permitted to




City Clerk’s Office                                   6-97                                           (Revised 02/2010)
Tacoma Municipal Code


for places of assembly. Buildings not meeting the           D. No person may work as security personnel at an
requirements for an entertainment or dancing                entertainment or dancing establishment without
occupancy, as adopted in Title 2 or Title 3, shall not      obtaining a security personnel license. Provided,
be permitted to be used for these purposes.                 however, that persons may perform these functions
(Ord. 27853 Ex. A; passed Dec. 8, 2009: Ord. 27588          without a security personnel license at a private club
Exhibit B; passed Feb. 20, 2007)                            that has a valid “club license” issued by the
                                                            Washington State Liquor Control Board and
6B.70.047       Reports to the Police Chief.                complies with all requirements of RCW 66.24.450
A. The licensee, owner, or operator of any                  and chapter 314-40 WAC. (Ord. 27853 Ex. A;
establishment shall file with the license application a     passed Dec. 8, 2009)
written safety plan, as defined in this chapter.
                                                            6B.70.050      Licensing prohibited.
B. Establishments shall file their written safety plans
                                                            A. The Director may deny, suspend, or revoke any
with the Director, who shall distribute them to the
                                                            security personnel license application if the Director
Tacoma Police Department. For existing
                                                            determines that:
establishments, safety plans shall be filed within
forty-five (45) days of the effective date of this          1. Within ten years of the date of application, the
ordinance. New establishments shall file safety plans       applicant has had a felony conviction, bail forfeiture,
with the initial application. No establishment may          or other final adverse finding involving crimes
open to the public without filing a written safety plan     reasonably related to the applicant’s ability to safely
in accordance with this section.                            provide security, including but not limited to,
                                                            homicide, assault, sex offenses, robbery, extortion,
C. Establishments shall make an updated copy of
                                                            kidnapping, harassment, malicious mischief, firearms
their safety plan available for review by the
                                                            offenses, rendering criminal assistance, and
establishment’s employees. The safety plan shall be
                                                            violations of the uniform controlled substances act,
made available upon request by the City, patrons, or
                                                            or is required to register as a sex offender, pursuant
neighborhood residents.
                                                            to RCW 9A.44.130
D. An updated safety plan must be submitted
                                                            2. Within three years of the date of application, the
annually with the license renewal. (Ord. 27853
                                                            applicant has had a misdemeanor conviction, bail
Ex. A; passed Dec. 8, 2009)
                                                            forfeiture, or other final adverse finding involving
                                                            crimes reasonably related to the applicant’s ability to
6B.70.049       Requirements for security                   safely provide security, including but not limited to,
                personnel license.                          assault, sex offenses, harassment, malicious mischief,
A. Prior to a license being issued, any person meeting      rendering criminal assistance, obstructing a police
the definition of “security personnel” is required to:      officer, resisting arrest, and violations of the uniform
                                                            controlled substances act or equivalent offenses
1. Consent to be fingerprinted for a criminal
                                                            under a municipal code;
background check and submit with his or her
application a current full face photograph of the           3. Within three years of the date of application, the
applicant, size of two inches square. Applicants            applicant has been found, either through a criminal
previously licensed and fingerprinted will not be           conviction, bail forfeiture, or other final adverse
required to again be fingerprinted if reapplication is      finding (including a civil suit or administrative
received within five years of initial licensing; and        proceeding) to have exhibited past conduct in
                                                            working as security personnel which is reasonably
2. Submit payment of $50 for the security personnel
                                                            related to his or her fitness or ability to work as
license.
                                                            security personnel;
B. Proof of attendance from a training program, as
                                                            4. Within three years of the date of application, the
defined in this chapter, that is provided by the City or
                                                            applicant engaged in conduct which would lead the
recognized by the City must be submitted within 90
                                                            Director to reasonably conclude that the applicant
days of application received or license will be denied.
                                                            will not comply with the provisions of the chapter
C. When using security personnel at establishment,          and the safe operation of the entertainment and
security personnel shall wear uniforms and be readily       dancing establishment.
identifiable as private security personnel.
                                                            5. For any reason in Section 6B.10.140 TMC.




(Revised 02/2010)                                    6-98                                           City Clerk’s Office
                                                                                      Tacoma Municipal Code


B. Dancing and Entertainment Licenses.                     list shall forthwith be amended by notice in writing
                                                           filed with the Director, and failure to comply with
1. The Director may deny, suspend, or revoke any
                                                           this section shall be an additional ground for
dancing or entertainment license application for any
                                                           suspension or revocation of such license.
of the reasons in subsection A.
                                                           (Ord. 27853 Ex. A; passed Dec. 8, 2009: Ord. 27297
2. The Director may deny, suspend, or revoke any           § 1; passed Nov. 23, 2004)
dancing or entertainment license application if the
Director reasonably concludes that the applicant will      6B.70.070     Construction of chapter.
not comply with the provisions of the chapter or the       Any license issued pursuant to this chapter shall be
applicant’s operation of the entertainment or dancing      subject to any rules or regulations of the Washington
establishment will likely endanger public health or        State Liquor Control Board relating to the sale of
safety. The Director may consider any relevant             intoxicating liquors. This chapter shall not be
matter including illegal activity associated with the      construed as imposing a license fee upon the sale or
applicant's operation of any other similar business or     privilege of selling beer, wine, or any intoxicating
the conduct of the applicant's patrons inside or           liquors. (Ord. 27297 § 1; passed Nov. 23, 2004)
outside a similar business that applicant operated.
3. The Director may deny, suspend, or revoke any
license if:
a. the business is conducted by a manager or agent
and the manager or agent could be denied a license if
he of she were the applicant;
b. the business is owned by a partnership and any of
the partners could be denied a license; or
c. the business is owned by a corporation and a
director, officer, or manager of the corporation could
be denied a license.
C. Any applicant who is denied a license under this
chapter or any licensee whose license is suspended or
revoked may appeal the denial, suspension, or
revocation, as provided in Section 6B.10.140 TMC.
(Ord. 27853 Ex. A; passed Dec. 8, 2009: Ord. 27297
§ 1; passed Nov. 23, 2004)

6B.70.055         Activity not permitted at
                  establishments.
A. No business activity is permitted prior to license
approval. Existing buildings will be subject to
inspection for compliance with the code requirements
for places of assembly. Buildings not meeting the
requirements for an entertainment or dancing
occupancy, as adopted in Title 2 or Title 3 or Title
13, shall not be permitted to be used for these
purposes. (Ord. 27853 Ex. A; passed Dec. 8, 2009)
6B.70.060         Information required from
                  corporations.
Each application for an entertainment/dancing license
or for renewal of the same made by or on behalf of a
corporation shall include a list of the names and
addresses of all directors, officers, and shareholders
of such corporation, and if at any time changes of
directors, officers, or shareholders shall occur, said




City Clerk’s Office                                 6-99                                          (Revised 02/2010)
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                                                              obtained a license pursuant to the provisions of this
                    Chapter 6B.80                             chapter.
  ENTERTAINMENT AND DANCING OR                                It shall be unlawful to conduct or sponsor any
     SKATING RINKS – ALL AGES                                 teenage dance in the City without having first
                                                              obtained a written permit to do so authorized by the
Sections:                                                     Teenage Dance Committee, and except in full
6B.80.005      Purpose.                                       compliance with all of the conditions and provisions
6B.80.010      License required.                              herein provided for. (Ord. 27588 Exhibit C; passed
6B.80.020      Definitions.                                   Feb. 20, 2007: Ord. 27297 § 1; passed Nov. 23,
6B.80.030      License fees.                                  2004)
6B.80.035      Exemptions.
6B.80.040      Reports to Chief of Police.                    6B.80.020      Definitions.
6B.80.045      Reports to the Fire Marshall.                  For the purpose of this chapter, the following
6B.80.050      Condition of premises – Lighting.              definitions shall apply:
6B.80.060      Hours.
                                                              “Entertainment” or “entertainment establishment”
6B.80.070      Attendance of minors at dances.
                                                              means any single event or series of events or an
6B.80.080      Conduct and inspection.
                                                              ongoing activity or business, occurring alone or as
6B.80.090      Use of intoxicants or narcotic
                                                              part of another business, to which the public is
               substances.
                                                              invited or allowed to watch, listen, or participate or
6B.80.100      Smoking prohibited.
                                                              that is conducted for the purposes of holding the
6B.80.110      Teenage Dance Committee.
                                                              attention or, gaining the attention of or diverting or
6B.80.120      Teen dance permit – Issuance.
                                                              amusing guests or patrons, including but not limited
6B.80.130      Teen dance permit applications –
                                                              to:
               Requirements.
6B.80.140      Teen dance regulations.                        A. Dancing to live or recorded music;
6B.80.150      Teen Dance Committee may make rules
                                                              B. The presentation of recorded music played on
               and regulations.
                                                              equipment which is operated by an agent or
6B.70.005       Purpose.                                      contractor of the establishment, commonly known as
                                                              a “DJ” or “disc jockey”;
The purpose of this chapter is to regulate the
operation of public dance halls, entertainment                C. Presentations by single or multiple performers,
establishments, roller or ice skating rinks for the           such as hypnotists, mimes, comedians; musical song
protection of the public welfare, health and safety of        or dance acts, plays, concerts, any type of contest;
those that attend and patronize these establishments          sporting events, exhibitions, carnival, rodeo or circus
by:                                                           acts, demonstrations of talent; shows, reviews and
                                                              any other such activity which may be attended by
A. Requiring licenses for public dance halls,                 members of the public.
entertainment establishments, roller skating or ice
skating rinks;                                                “Public dance” or “public skating party” means any
                                                              organized dance or ball or any skating party to which
B. Establishing minimum standards for adequate                the public generally may gain admission, with or
lighting and sanitary conditions of the premises;             without the payment of a fee.
C. Requiring reports to the Chief of Police and Fire          “Public dance hall” means any building, room, hall,
Marshall;                                                     or cabaret in connection with any hotel dining room,
D. Requiring permits for teen dances; and                     restaurant or eating house, or any other place which
                                                              is kept or used for public dancing or in which, for
E. Establishing teen dance regulations. (Ord. 27588           compensation paid directly or indirectly to the owner,
Exhibit C; passed Feb. 20, 2007)                              proprietor, manager or operator thereof, men, women
6B.80.010       License required.                             or children are permitted to engage in dancing,
                                                              except that any public dance hall licensed as a
It shall be unlawful for any person to conduct or
                                                              cabaret pursuant to Chapter 6B.70 shall not be
engage in the business of operating a public dance
                                                              required to be licensed as a public dance hall.
hall, entertainment establishment, roller skating rink
or ice skating rink in the City without having first          “Skating rink” means any building, room,
                                                              auditorium, hall or other place which is maintained




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                                                                                         Tacoma Municipal Code


and used for public roller skating or public ice             B. Fees for issuance of a teen dance permit:
skating in which for compensation paid directly or
indirectly to the owner, proprietor, manager or                Teen Dance Permit                $125
operator thereof, men, women or children are                 The Committee shall require payment of the fee from
permitted to engage in roller skating or ice skating.        the applicant to cover the cost to the City before
In the sections pertaining to teenage dances, the            issuing any permit; provided, however, the
following words and phrases are defined and shall be         Committee, within its discretion, may waive payment
construed as hereinafter set out unless it shall be          of this fee when all of the profits from such teenage
apparent from the context that they have a different         dance are used exclusively by the sponsor for youth
meaning:                                                     activities and recreation purposes. (Ord. 27588
                                                             Exhibit C; passed Feb. 20, 2007: Ord. 27406 § 7;
“Sponsor or sponsoring group” shall mean any one or          passed Aug. 30, 2005: Ord. 27297 § 1; passed
more of the following:                                       Nov. 23, 2004)
A. Duly accredited public or private schools.
                                                             6B.80.035      Exemptions.
B. Governmental agencies, entities, or political
subdivisions.                                                The following types of entertainment and events are
                                                             exempt from the license required by this chapter.
C. Bona fide clubs, dance halls, fraternal orders,           This exemption does not relieve any entertainment
societies, organizations or groups of persons                establishment from complying with all other
organized and existing for or devoted primarily to the       applicable laws, including, but not limited to, Title 6
purposes of promoting and carrying on youth                  and the laws related to noise levels and nuisances,
activities and recreational and dancing facilities,          particularly those contained in Title 8.
provided that such club, dance hall, order, society,
group or organization has been regularly and duly            A. Amateur or other exhibitions given solely for the
organized, active, and in existence for at least one         benefit of any charitable organizations, or literary
year prior to the time of any application for a permit       organization, and amateur or little theater
for a teenage dance.                                         productions;

“Teenage Dance Committee” means the committee                B. Baseball, football, and other athletic games;
hereinafter provided for.                                    C. Motion picture theaters not providing live
“Teenage dance” shall mean a special dance held              entertainment;
under a permit authorized by the Teenage Dance               D. Temporary events that are operated within a
Committee and conducted in compliance with this              theater, permanent building, or auditorium licensed
chapter. (Ord. 27297 § 1; passed Nov. 23, 2004)              under this chapter;
“Temporary” means an event that is open to the               E. Entertainment sponsored by any agency of the
public for a period not to exceed ten consecutive            city of Tacoma, the county of Pierce, the various
days. (Ord. 27588 Exhibit C; passed Feb. 20, 2007:           boards of education, or by any other political
Ord. 27297 § 1; passed Nov. 23, 2004)                        subdivision of the state of Washington;
6B.80.030         License fees.                              F. Entertainment sponsored by any nonprofit public
The license fees for public dance halls, dance studios,      benefit organization, such as Girl Scouts, Boy
entertainment establishments, roller skating rinks, or       Scouts, Little League or Boys and Girls Club, whose
ice skating rinks are hereby fixed as follows:               primary objective is the sponsoring and control of
                                                             youth activities and child welfare. If the event is a
   Square feet of dancing or      First    Renewal           dance, the teen dance requirements set forth in this
   skating space                  Year       Fee             Chapter must be met;
                                  Fee
   0 to 2,999                     $150       $100            G. Entertainment provided for members and their
                                                             guests at a private club having an established
   3,000 to 6,000                 $220       $170            membership when admission is not open to the
   Over 6,000                     $300       $250            public. For purposes of this section, private club
                                                             means corporations or associations operated solely
                                                             for objects of national, social, fraternal, patriotic,
                                                             political, or athletic nature, in which membership is
                                                             by application and regular dues are charged, and the




City Clerk’s Office                                  6-101                                             (Revised 02/2010)
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advantages of which club belong to members, and the        dance hall or skating rink not open or operated on a
operation of which is not primarily for monetary           regular schedule shall file with the Chief of Police
gain;                                                      not less than 48 hours prior to the time of holding or
                                                           opening such public dance hall or skating rink a
H. Entertainment provided for invited guests at a
                                                           notice of such intention to so open and conduct such
private event such as a wedding reception, banquet,
                                                           an operation. (Ord. 27588 Exhibit C; passed Feb. 20,
or celebration where there is no admission charge;
                                                           2007: Ord. 27297 § 1; passed Nov. 23, 2004)
I. Parades;
                                                           6B.80.045      Reports to the Fire Marshall.
J. Entertainment conducted or sponsored by any             The licensee, owner, or operator of any facility
religious organization, bona fide club, organization,      meeting the definition for entertainment
society or association that is exempt from taxation        establishment, public dance hall, or skating rink, as
pursuant to Internal Revenue Code Section 501(c)(3),       defined herein, shall file with the license application
when all proceeds, if any, arising from such               the building information regarding square feet,
entertainment are used exclusively for the benevolent      number of exits, operational plan, and scope of
purposes of such religious organization, club, society     business or event activity. No business activity is
or association;                                            permitted prior to the license approval. Existing
K. Performances by the students at educational             buildings will be subject to inspection for compliance
institutions as defined by the Education Code where        with the code requirements for places of assembly.
such performances are part of an educational or            Buildings not meeting the requirements for an
instructional curriculum or program;                       entertainment establishment, public dance hall, or
                                                           skating rink occupancy, as adopted in Title 2 or Title
L. Book readings, book signings, poetry recitations,       3, shall not be permitted to be used for the same
and any other similar entertainment consisting of the      purposes. (Ord. 27588 Exhibit C; passed Feb. 20,
spoken word, including plays;                              2007)
M Entertainment limited to the use of a radio, music       6B.80.050      Condition of premises – Lighting.
recording machine, juke box, television, video
games, video programs, or recorded music by an             Every public dance hall and skating rink shall at all
establishment that does not permit dancing;                times be kept in a clean, healthful, sanitary condition,
                                                           and all stairways, halls, passages, and rooms
N. Entertainment consisting of ambient or incidental       connected with such dance hall or skating rink shall
music provided for guests or patrons by musicians          be kept open and well lighted. During hours of
such as a piano player, harpist, strolling violinist,      darkness, every dance hall and skating rink shall be
mariachi band, guitarist or band. If there is an           lighted in such a manner and to such an extent as is
admission charge required to observe or attend such        usual or customary for lighting of halls or rooms of
entertainment, the music will not be considered            like dimensions during the hours of darkness for
ambient or incidental;                                     public assemblies before any person is admitted
R. Any establishment, venue or assemblage of forty-        thereto and before any dancing or skating is
nine (49) persons or less, as described in the             commenced therein; provided, however, that a
maximum occupancy load;                                    minimum level of 30 lux horizontal measured at
                                                           30 inches from the floor on 10-foot centers shall be
T. Entertainment lawfully conducted at any business        established for all areas thereof; such lighting or
license under 6B.30, Adult entertainment;                  illumination shall be maintained thereafter
6B.70, Entertainment and dancing – alcohol served;         throughout the entire time while such dance hall or
or 6B.230, Temporary Licenses – Sales or shows.            skating rink is open or dancing or skating is in
(Ord. 27588 Exhibit C; passed Feb. 20, 2007)               progress therein and during any recess or other
                                                           intermission, without diminution and without
6B.80.040       Reports to Chief of Police.
                                                           interruption until such activity is concluded and until
The owner or operator of any public dance hall,            such hall or skating rink is cleared and closed.
entertainment establishment or skating rink shall, if      (Ord. 27297 § 1; passed Nov. 23, 2004)
such dance hall or skating rink is open and conducted
on a regular schedule, file with the Chief of Police a     6B.80.060      Hours.
current and complete calendar of dates when such           All public dances shall be discontinued and all public
public dance hall or skating rink shall be open and in     dance halls and skating rinks shall be closed before
operation. The owner or operator of any such public        2:00 a.m. and shall remain closed until 6:00 a.m. on




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the same day; provided that, upon the application of a      disorderly conduct, such person shall at once cause
bona fide and reputable organization or society and         such conduct to cease. The licensee, business owner,
for good cause shown, the Director may grant                manager, or other responsible party shall allow entry
permission to such organization or society to hold or       by City of Tacoma officials for the purposes of
continue a dance after 2:00 a.m. if it shall find that      ensuring for public safety at any time the facility is
the same may be conducted without undue                     open. Denial of entry is cause for summary
annoyance to any considerable number of people;             suspension of the license. (Ord. 27588 Exhibit C;
provided, further, that on December 31, the hour of         passed Feb. 20, 2007: Ord. 27297 § 1; passed
opening shall not be earlier than 6:00 a.m., and the        Nov. 23, 2004)
hour of closing next following shall not be later than
3:00 a.m. New Year’s Day; provided, further, that           6B.80.090     Use of intoxicants or narcotic
upon the application of a bona fide and reputable                         substances.
organization or society and for good cause shown,
                                                            No intoxicating beverages or narcotics shall be sold,
the Director may grant permission to such
                                                            consumed, or available at any public dance hall,
organization or society to hold or continue a dance
                                                            except as may be authorized in a cabaret duly
after 3:00 a.m. on New Year’s Day if it shall find that
                                                            licensed pursuant to Chapter 6B.70, or skating rink.
the same may be conducted without undue
                                                            (Ord. 27297 § 1; passed Nov. 23, 2004)
annoyance to any considerable number of people;
provided, further, that the above hours of operation        6B.80.100     Smoking prohibited.
for public dances and public dance halls shall not          No person shall be permitted to smoke or carry in his
apply to those conducted or operated in the following       or her hand a lighted cigar, cigarette, or pipe in any
zoning districts of the City: Urban Center Mixed-           skating rink or teen dance at any time during which
Use District (“UCX”); Urban Center Mixed Use                dancing or skating is being carried on or is in
District-Tacoma Dome (“UCX-TD”); Downtown                   progress or during the intermission therein; provided,
Commercial Core District (“DCC”); Warehouse                 that it shall not be unlawful to smoke in any smoking
District (“WD”); and Downtown Mixed Use                     room provided for such purpose and connected with
District (“DMU”). (Ord. 27297 § 1; passed Nov. 23,          such dance hall or skating rink or at a table in a bona
2004)                                                       fide cabaret. (Ord. 27297 § 1; passed Nov. 23, 2004)
6B.80.070         Attendance of minors at dances.           6B.80.110     Teenage Dance Committee.
No person under the age of 18 years shall take part in      A committee, which shall be known as the Teenage
or knowingly be permitted to take part in any public        Dance Committee, is hereby established. The
dance unless such person be accompanied by a parent         Committee shall consist of four members, one of
or legal guardian, except as expressly provided for         whom shall be the Chief of Police of the City or his
with respect to teenage dances set forth in this            or her designated representative; one of whom shall
Chapter. (Ord. 27297 § 1; passed Nov. 23, 2004)             be the Director of Finance or his or her designated
6B.80.080         Conduct and inspection.                   representative; one of whom shall be the Executive
                                                            Director of the Human Rights and Human Services
No person maintaining, conducting, or carrying on
                                                            Department or his or her designated representative;
any public dance hall or skating rink or having
                                                            and one of whom shall be appointed by the Office of
charge or control thereof, nor any person employed
                                                            the City Manager. (Ord. 27297 § 1; passed Nov. 23,
in and about such a place, shall allow or permit any
                                                            2004)
prostitution or disorderly conduct, nor shall any
person under the influence of intoxicating or narcotic      6B.80.120     Teen dance permit – Issuance.
substances be allowed to enter or remain in any such        No permit for a teenage dance shall ever be issued
public dance hall or skating rink. No dance or              except to a sponsor or sponsoring group. Such
manner of skating of a gross or vulgar character shall      permit shall be issued by the Director, but only after
be permitted in any dance hall or skating rink, and no      Committee approval of the application therefor. A
person shall be permitted to conduct himself or             permit is required for each location and each teenage
herself in a disorderly manner in such a place. No          dance; provided, however, the Committee may issue
undue familiarity between partners shall be                 a permit granting to an approved sponsor or
permitted. Inspectors detailed by the Chief of Police       sponsoring group, for a period of one year, the right
shall have full power to decide what is proper or           to conduct teenage dances in any of such sponsor’s
permissible in this connection, and upon notice to the      regular established facilities. (Ord. 27297 § 1;
person in charge of the dance hall or skating rink of       passed Nov. 23, 2004)




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6B.80.130       Teen dance permit applications –             D. Sufficient adult supervision shall be provided by
                Requirements.                                the sponsor at all teenage dances to insure that
                                                             accepted standards of social conduct are followed.
A. The application for a permit shall be accompanied
by adequate proof that the place or premises where           E. No dancing at any teenage dance shall be
the dance is to be held has a valid public dance hall        permitted after the hour of 12:00 midnight unless the
license, or is not required to have such license but         permit issued for that dance specifically authorizes
conforms with all safety regulations established by          the continuance for a later hour. Authorization to
law, and must be filed with the Committee at least           continue dancing after the hour of 12:00 midnight
15 days prior to any dance; provided, however, any           may be approved within the discretion of the
sponsor or applicant applying for such a permit for          Committee.
the first time shall be required to submit such initial
                                                             F. No person of the age of 21 years or more and no
application at least 30 days prior to the time set for
                                                             person under the age of 16 years shall attend any
the intended dance.
                                                             teenage dance as a participant; provided, however,
B. The application for permit shall set forth therein        that any person having satisfactory proof of senior
the following minimum information:                           high school attendance shall be eligible to attend
                                                             such dance as a participant. This does not prohibit
1. The name and address of the applicant’s officers.
                                                             the attendance of chaperons and parents or others
2. The date upon which the dance is to be held.              who do not participate in the dancing, nor does it
                                                             prohibit persons employed as entertainers or
3. The address of the place where the dance is to be
                                                             musicians at such dances.
held.
                                                             G. It shall be unlawful and constitute a violation of
4. The approximate attendance expected.
                                                             this chapter for any person who is not eligible for
5. The minimum number of adult supervisors who               admittance to a teenage dance to loiter around or
will be in attendance at all times during the holding        about the premises at which such dance is being held.
of said dance, and the names and addresses of such
                                                             H. The provisions and conditions contained in
adults.
                                                             Sections 6B.80.050 and 6B.80.080, both inclusive,
C. Upon the filing of each application for a teenage         and as they may be amended, shall likewise apply to
dance, the Committee shall cause to be made such             teenage dances when such provisions are applicable
investigation as it deems proper, and shall either deny      and not in conflict with the provisions herein
or approve the same. If the application is approved,         contained. Teenage dances shall in no way be
the permit for such dance shall then be issued by the        construed as public dances. (Ord. 27406 § 8; passed
Director. A copy of the issued permit shall be filed         Aug. 30, 2005: Ord. 27297 § 1; passed Nov. 23,
with the Committee. If the application for such              2004)
permit is denied by the Committee, the applicant
shall have the same right of appeal as provided for in       6B.80.150     Teen Dance Committee may
Section 6B.10.060. (Ord. 27297 § 1; passed Nov. 23,                        make rules and regulations.
2004)                                                        The Committee is hereby authorized and empowered
                                                             to adopt such rules and regulations not inconsistent
6B.80.140       Teen dance regulations.                      herewith as it may deem necessary to carry out the
A. No minor admitted to a teenage dance shall be             purpose of this chapter. (Ord. 27297 § 1; passed
permitted to leave and thereafter re-enter the dancing       Nov. 23, 2004)
premises during the course of the event, and no pass-
out checks shall be issued except in emergencies and
when authorized specifically by the person in charge
of said dance.
B. No intoxicating beverages or narcotics shall be
sold, consumed, or available on the premises in or
about which any teenage dance is held.
C. Admission to a teenage dance shall be denied to
any person under the influence of any intoxicating or
narcotic substance, or having any such substance in
his or her possession.




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                                                            6B.90.030      License fees.
                      Chapter 6B.90
                                                            The license fees shall be as set forth below; provided,
             FIRE ALARMS AND FIRE                           however, that no such license fee shall be charged
             SUPPRESSION SYSTEMS                            any person engaged in general merchandising or
                                                            retailing at a fixed location with the sale of fire
Sections:                                                   detection or fire alarm devices and equipment being
6B.90.010        License required.                          but incidental to that business.
6B.90.020        Qualifications for license.
6B.90.030        License fees.                                Fire Protection License        Fee
                                                              First Year Fee                $150
(Ord. 27406 § 9; passed Aug. 30, 2005)                        Subsequent annual fee         $ 90

6B.90.010         License required.                         (Ord. 27406 § 12; passed Aug. 30, 2005: Ord. 27297
It shall be unlawful for any person to engage in the        § 1; passed Nov. 23, 2004)
business of selling, installing, maintaining, or
repairing fire detection and fire alarm devices and
equipment without first obtaining a license pursuant
to the provisions of this chapter.
It shall be unlawful to sell, install, maintain, and/or
perform testing of fire suppression systems and
appliances, including, but not limited to, the
following: (1) wet and dry sprinkler systems;
(2) kitchen range hood suppression systems; (3) foam
systems; (4) clean agent systems; (5) standpipes;
(6) underground fire main service systems; and
(7) all types of suppression systems for spray booths,
rooms or areas, and the maintenance of fire
extinguishers in the City without first obtaining a
license pursuant to the provisions of this chapter.
Any business engaged in the aforementioned activity
shall be subject to review. All applicable
requirements of the Fire Department and the
Washington State Fire Marshal’s office shall be met
to be eligible for licensing.
One license shall include and cover all employees of
a licensee. (Ord. 27406 § 10; passed Aug. 30, 2005:
Ord. 27297 § 1; passed Nov. 23, 2004)

6B.90.020         Qualifications for license.
Every applicant for such license who is selling or
installing fire detection or fire alarm devices and
equipment must satisfy the Director that such fire
detection or fire alarm devices and equipment meet
with the approval of the Underwriters’ Laboratories.
Every applicant for such license who is installing fire
suppression systems and appliances must satisfy the
Director that all applicable requirements of the Fire
Department and the Washington State Fire Marshal’s
office shall be met to be eligible for licensing.
(Ord. 27406 § 11; passed Aug. 30, 2005: Ord. 27297
§ 1; passed Nov. 23, 2004)




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                      Chapter 6B.100                                          Chapter 6B.110
                       FIREWORKS                                 GARAGES, FUEL STATIONS, AND
                                                                  MARINE REPAIR FACILITIES
                    Repealed by Ord. 27308
(Ord. 27308 § 6; passed Jan. 11, 2005: Ord. 27297           Sections:
§ 1; passed Nov. 23, 2004)                                  6B.110.010   License required.
                                                            6B.110.020   Definitions.
                                                            6B.110.030   License fees.
                                                            6B.110.040   Exemptions.
                                                            6B.110.050   Records.
                                                            6B.110.060   Defaced numbers.
                                                            6B.110.070   Storage of vehicles.

                                                            6B.110.010 License required.
                                                            It shall be unlawful for any person to operate or
                                                            engage in the business of operating a garage as
                                                            defined in this chapter without first obtaining a
                                                            license pursuant to the provisions of this chapter.
                                                            Any person holding a garage license issued pursuant
                                                            to this chapter shall be entitled to engage in the
                                                            business of repairing, restoring, or towing automotive
                                                            vehicles or marine vessels and of selling automotive
                                                            and/or marine vessel parts and accessories, provided
                                                            that such licensee complies with any additional
                                                            federal or state statutes, or local ordinances that may
                                                            apply. (Ord. 27297 § 1; passed Nov. 23, 2004)
                                                            6B.110.020 Definitions.
                                                            For the purposes of this chapter, words and phrases
                                                            shall mean as follows:
                                                            “Automotive and/or marine vessel parts store” means
                                                            any facility or place of business whose primary
                                                            purpose is the sale of new or used parts, accessories,
                                                            equipment, and similar products typically utilized in
                                                            the maintenance or repair of motor vehicles, trailers,
                                                            or marine vessels.
                                                            “Garage” means a service station, repair garage,
                                                            storage garage/parking lot, vehicle part recycling
                                                            facility, automotive and/or marine vessel parts store,
                                                            or mobile garage as defined herein.
                                                            “Marine vessel” means any watercraft propelled by
                                                            oars, paddles, sails, or engines.
                                                            “Mobile garage” means any business entity that
                                                            engages in the trade of the repair or restoration of
                                                            motor vehicles, trailers, or marine vessels for
                                                            compensation, when such business entity is capable
                                                            of moving or being moved to the customer’s location
                                                            for the purpose of providing such services.
                                                            “Motor vehicle” means any form of self-propelled
                                                            vehicle, suitable for carrying and/or transporting at
                                                            least one person.




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“Repair of motor vehicles, trailers, or marine vessels”      consideration in any building, enclosure, or space in
means the trade of the diagnosis and/or repair of            which there is provided room for the storage or
malfunctions of motor vehicles, trailers, or marine          parking of more than three motor vehicles or trailers.
vessels, including, but not limited to, the installation,
                                                             “Trailer” means a cart, wagon, or other nonmotorized
manufacture, exchange, restoration, or repair of
                                                             vehicle designed to be pulled by a motor vehicle.
mechanical, electrical, or body parts; the performance
of any electrical or mechanical adjustment; the              “Vehicle part recycling facility” means any facility or
performance of any service work incident to routine          place of business at which parts are removed from
maintenance or repair; or the fabrication, repair, or        motor vehicles or trailers, and such removed parts are
lay-up of fiberglass materials commonly used in the          sold or reused by any means whatsoever; provided,
repair of motor vehicle bodies or marine vessel hulls.       that, for the purpose of this chapter, lubricants and
                                                             fluids shall not be construed to be an automotive part.
“Repair garage” means any facility or place of
                                                             (Ord. 27297 § 1; passed Nov. 23, 2004)
business at which the trade of the repair of motor
vehicles, trailers, or marine vessels is engaged in for      6B.110.030 License fees.
compensation and which is not classified as a service        The annual license fees for garages shall be payable
station; however, repair garages may offer services          in advance and are hereby fixed in the amounts
listed under the service station definition.                 shown in the following schedule:
“Service station” means any facility or place of
                                                               Type of license                           Fees
business at which any of the following activities are
engaged in for compensation:                                   Automotive and/or marine vessel           $ 50
                                                               parts store
A. The selling and dispensing of fuel for motor
                                                               Fuel pump, per nozzle                     $   5
vehicles or marine vessels;
                                                               Mobile garage                             $ 50
B. Services in connection with the repair of motor
                                                               Repair garage                             $100
vehicles, trailers, or marine vessels when such repair
or maintenance is limited to the adjustment, repair,           Service station                           $ 50
and/or replacement of parts requiring no open flame            Storage garage and parking lots           $ 50
or welding;                                                    Vehicle part recycling facility           $100
C. The replacement of motor vehicle, trailer, or
                                                             (Ord. 27406 § 13; passed Aug. 30, 2005: Ord. 27297
marine vessel exterior body panels, the replacement
                                                             § 1; passed Nov. 23, 2004)
of motor vehicle, trailer, or marine vessel structural
and nonstructural body components, or the
replacement or repair of motor vehicle, trailer, or          6B.110.040 Exemptions.
marine vessel suspension components; provided, that          No garage license shall be required of any person
such replacement and/or repair requires no open              operating any garage used exclusively for the
flame or welding; and provided further, that such            maintenance, storage, or repair of vehicles that are
repair shall not include the application of paint and/or     owned or leased by such person, provided that this
similar finishes;                                            exemption shall not apply to persons engaged in the
                                                             business of leasing or renting motor vehicles to other
D. The repair of motor vehicle, trailer, or marine           entities. A person operating as a repair garage or
vessel exterior body panels; provided, that such             service station will be exempted from the mobile
repair does not include the application of more than         garage license requirement. (Ord. 27297 § 1; passed
nine square feet of fiberglass materials;                    Nov. 23, 2004)
E. The repair or replacement of motor vehicle,
                                                             6B.110.050 Records.
trailer, or marine vessel windows or windshields;
                                                             Every person engaged in the business of operating a
F. The washing or cleansing of motor vehicles,               repair garage or service station shall, whenever any
trailers, or marine vessels; or                              motor vehicle or marine vessel is left for repairs,
G. The renting or leasing of motor vehicles or               keep suitable records that identifies such vehicle or
trailers.                                                    vessel left for repairs, including the date and the hour
                                                             when the vehicle or vessel was left for repairs; the
“Storage garage and parking lots” means any facility         name of the owner of the vehicle or vessel; the name
or place of business at which motor vehicles and/or          or names of the person or persons operating or in
trailers are stored or parked in exchange for                charge of the vehicle or vessel; the vehicle license




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plate number and the state issuing same; the vehicle
or vessel license number attached to the vehicle or
vessel and the state issuing same, if different from the
vehicle license plate number; and the make, model,
color, and vehicle identification number.
Every person engaged in the business of operating a
repair garage or service station shall keep disposal
records on wastes generated by the business for three
years, and have such records accessible for
inspection.
Every person engaged in the business of operating a
repair garage or service station that rents or leases
vehicles or vehicle trailers as defined herein shall
keep a record showing the name and address of each
renter or lessee; a description of the vehicle or trailer
rented and the date and hour that the same was rented
and returned, together with information as to any
damages which such vehicle or trailer may have
suffered. (Ord. 27297 § 1; passed Nov. 23, 2004)
6B.110.060 Defaced numbers.
When any motor vehicle or marine vessel is being
inspected and the record thereof made as required in
Section 6B.110.050, if it appears that any of the
numbers required to be recorded are missing or have
been defaced, changed, or altered in any manner, the
manager or person in charge of such garage shall
immediately notify the Police Department of the City
of such fact. (Ord. 27297 § 1; passed Nov. 23, 2004)
6B.110.070 Storage of vehicles.
Every person operating a garage shall, at all times
when any motor vehicle or trailers are located on the
premises, keep such vehicles or trailers within an
area that shall have a minimum lighting level that is
adequate to provide an average illumination of
10-foot candle (107 lux) over the area at a height of
30 inches (762 mm) above the ground level; provided
that, in case of conflict between this chapter and any
provision of the Building Code of the City or the
Washington State Energy Code, then the provisions
of the Building Code or the Energy Code shall
govern. All vehicles shall be stored in a manner that
ensures no adverse impact to the municipal storm
system. (Ord. 27297 § 1; passed Nov. 23, 2004)




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                                                              1. Proof of a reasonable amount of experience
                      Chapter 6B.120                          acquired on installations which have been approved
               GAS FITTERS AND                                by a recognized authority.
            APPLIANCE INSTALLERS                              2. Certificate indicating satisfactory completion of a
                                                              course in gas fitting and/or appliance installing from
Sections:                                                     a recognized vocational or technical school.
6B.120.010 Definition.
6B.120.020 Fees.                                              B. The Examining Board shall determine the
6B.120.030 Exemptions.                                        sufficiency of the experience or education of the
6B.120.040 Experience required.                               applicant. (Ord. 27297 § 1; passed Nov. 23, 2004)
6B.120.050 Gas Fitters and Appliance Installers’              6B.120.050 Gas Fitters and Appliance
           Examining Board.                                              Installers’ Examining Board.
6B.120.060 Examinations.
6B.120.070 Expiration of certificate.                         There is hereby created an Examining Board for Gas
                                                              Fitters and Appliance Installers consisting of the
6B.120.010 Definition.                                        Public Works Director, or his or her duly authorized
                                                              representative, as an ex officio member, who shall
The term “Gas Fitter and Appliance Installer” means           not be entitled to a vote; two licensed gas installation
any person who actually performs the labor required           contractors, one of whom shall be principally
in installing, extending, altering or repairing any gas       engaged in piping work and one of whom shall be
piping, venting, fixture, or appliance, and who is the        principally engaged in sheet metal work; and two
holder of a valid Certificate of Competency issued            certificated Gas Fitters and Appliance Installers, one
pursuant to the provisions of this chapter.                   of whom shall be principally engaged in piping work
(Ord. 27297 § 1; passed Nov. 23, 2004)                        and one of whom shall be principally engaged in
6B.120.020 Fees.                                              sheet metal work, all of whom are to be appointed by
                                                              the City Manager and shall serve without
The Certificate of Competency and exam fees are
                                                              compensation. The term of office for each shall be
hereby fixed as follows:
                                                              four years; provided, however, that in appointing the
                                   Fees                       first Board, one gas installation contractor and one
   Certificate of Competency       $50 per year               gasfitter shall be appointed to two-year terms. Such
                                                              members shall be selected from persons qualified by
   Exam                            $20                        training and experience to pass upon matters
(Ord. 27406 § 14; passed Aug. 30, 2005: Ord. 27297            pertaining to this chapter. In the event of the death,
§ 1; passed Nov. 23, 2004)                                    resignation, or removal of any member of the Board,
                                                              his or her successor to serve his or her unexpired
6B.120.030 Exemptions.                                        term shall be appointed. The Board shall adopt its
A Gas Fitter and Appliance Installer’s Certificate of         own rules or procedures to fulfill its functions under
Competency shall not be required of those persons             this chapter. Said Board shall select its own
engaged exclusively in the laying of gas mains in the         chairman, and a majority of the members shall
public streets or alleys, nor shall such a certificate be     constitute a quorum. The Chief of the Buildings
required of the owner of a single-family dwelling             Division, or his or her duly authorized representative,
doing his or her own work in his or her own home.             shall serve as Secretary to the Board. (Ord. 27297
Such owner must be able to demonstrate to the                 § 1; passed Nov. 23, 2004)
inspector that he has sufficient knowledge to                 6B.120.060 Examinations.
properly make the installation desired. (Ord. 27297
§ 1; passed Nov. 23, 2004)                                    It shall be unlawful for any person to engage in or
                                                              work as a Gas Fitter and Appliance Installer or to
6B.120.040 Experience required.                               install, extend, alter, or repair any gas piping,
A. All applicants for a Gas Fitter and Appliance              venting, fixture, or appliance in any building or
Installer’s Certificate of Competency shall be                elsewhere without first making application to the
familiar with all codes, ordinances, and regulations          Examining Board hereinabove provided for, and at
governing the installation of gas piping, venting,            such time and place as said Board may designate,
fixtures, or appliances, and shall possess at least one       submitting to and passing an examination as to his or
of the following qualifications:                              her qualifications and competency as a Gas Fitter and
                                                              Appliance Installer.




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The examination shall be of such character, both
practical and theoretical, as to thoroughly test the
applicant’s ability and competency as a Gas Fitter
and Appliance Installer.
The Examining Board shall conduct examinations
from time to time, but no applicant shall be
compelled to wait more than 60 days following his or
her application. Said Board shall examine such
applicant as to his or her knowledge of gas piping,
installation, and venting of fixtures and appliances,
necessary safety controls, and the overall safety
precautions necessary in the installation of gas.
The Board, if satisfied with the competency of such
applicant, shall thereupon authorize the issuance to
the applicant of a Gas Fitter and Appliance Installer’s
Certificate of Competency, authorizing him or her to
engage in the work of installing, extending, altering,
or repairing gas piping, venting, fixtures or
appliances as an artisan or journeyman Gas Fitter and
Appliance Installer. Temporary working permits
may be issued to an applicant by the Chief of the
Buildings Division until such time as the Examining
Board meets and completes the examination. The
Board shall keep and preserve a record of all persons
examined by it and to whom such Certificates of
Competency have been issued. (Ord. 27297 § 1;
passed Nov. 23, 2004)
6B.120.070 Expiration of certificate.
The Certificate of Competency of any Gas Fitter and
Appliance Installer shall not be renewed without
examination when allowed to become delinquent for
more than one year. All such Certificates of
Competency shall run for the calendar year and shall
expire on December 31 of each year. (Ord. 27297
§ 1; passed Nov. 23, 2004)




(Revised 02/2010)                                      6-110   City Clerk’s Office
                                                              Tacoma Municipal Code



                      Chapter 6B.125
            HAZARDOUS MATERIALS

Sections:
6B.125.010       License required.
6B.125.020       Qualifications for license.
6B.125.030       License fees.
6B.125.040       Exemptions.

6B.125.010 License required.
It shall be unlawful to use, manufacture, process,
store, or dispose of hazardous materials, classified in
the UN Hazard Classification System, as follows:
(1) Explosives; (2) Gases; (3) Flammable liquids;
(4) Flammable solids; (5) Oxidizing substances and
Organic peroxides; (6) Toxic and Infectious
substances; (7) Radioactive materials; (8) Corrosive
substances; and (9) Miscellaneous hazardous
materials, products, substances, or organisms in
amounts requiring a permit from the Tacoma Fire
Department, the Washington State Department of
Ecology, the Tacoma Pierce County Health
Department, or any amounts requiring a license from
the state of Washington, in the City, without first
obtaining a license pursuant to the provisions of this
chapter. (Ord. 27406 § 15; passed Aug. 30, 2005)
6B.125.020 Qualifications for license.
Every applicant for such license whose business
activity will result in the use, manufacturing,
processing, storage, or disposal of products listed in
the UN Hazard Classification System shall satisfy the
Director that any required permits have been
obtained from the Tacoma Fire Department, the
Washington State Department of Ecology, and the
Tacoma Pierce County Health Department.
(Ord. 27406 § 15; passed Aug. 30, 2005)
6B.125.030 License fees.
   Hazardous Materials License                  Fee
   First year fee                               $150
   Subsequent annual fee                        $ 90

(Ord. 27406 § 15; passed Aug. 30, 2005)
6B.125.040 Exemptions.
Any person licensed under Chapter 6B.150 is exempt
from the requirements of this section. (Ord. 27406
§ 15; passed Aug. 30, 2005)




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                                                              6B.130.020 License fee.
                    Chapter 6B.130
                                                              The license fee for a home occupation is a one-time
              HOME OCCUPATIONS                                fee and is hereby fixed as follows:

Sections:                                                       Home occupation license    $75
6B.130.010 License required – Conditional home
                                                              (Ord. 27406 § 16; passed Aug. 30, 2005: Ord. 27297
           occupation agreement.
                                                              § 1; passed Nov. 23, 2004)
6B.130.020 License fee.
6B.130.030 Exemptions.                                        6B.130.030 Exemptions.
                                                              The fee assessed by the provisions of this chapter
6B.130.010 License required – Conditional                     shall not apply to:
           home occupation agreement.
                                                              A. Any charitable organization;
A. It is unlawful for any person to engage in a
“home occupation,” as defined in TMC 13.06.700,               B. Day cares, bed and breakfasts, and boarding
within a residential building or building accessory           homes.
thereto without first obtaining a license pursuant to
                                                              C. Business of renting or leasing real property.
the provisions of this chapter. Prior to issuance of
said license, the Director must be satisfied that the         D. Persons whose gross business income is derived
applicant will be in conformance with applicable              from service activity in or with the City generating
laws, including, but not limited to, the criteria set out     annual gross income of less than $1,000.
in TMC 13.06.105, and the applicant must also                 (Ord. 27297 § 1; passed Nov. 23, 2004)
manifest his or her assent to comply with all
applicable laws and regulations by entering into a
Conditional Home Occupation Agreement provided
by the Director which will contain the code and
regulatory requirements most directly applicable to
each applicant’s situation.
B. Both the license and the Conditional Home
Occupation Agreement are personal to the original
applicant, and may not be assigned. If there is a
change of location of the licensed home occupation,
the license holder need not obtain a new license, but
is required to enter into a new Conditional Home
Occupation Agreement. Should the type of home
occupation be changed, the license holder must
obtain a new license and enter into a new Conditional
Home Occupation Agreement.
C. “Home occupation” means a business, profession,
occupation, or trade conducted for gain or support
and located entirely within a residential building or a
building accessory thereto, which use is accessory,
incidental, and secondary to the use of the building
for dwelling purposes and does not change the
essential residential character or appearance of such
building. The intent of this definition is to maintain
consistency with Home Occupations as defined in
TMC 13.06.700 of the City’s Zoning Code.
(Ord. 27297 § 1; passed Nov. 23, 2004)




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                                                                                          Tacoma Municipal Code


                                                              licensed as trailer camps or recreational vehicle
                      Chapter 6B.140                          parks. (Ord. 27297 § 1; passed Nov. 23, 2004)
                           HOTELS                             6B.140.050 Hotel register requirements.
Sections:                                                     Every person operating or conducting any hotel as
6B.140.010       License required.                            defined herein shall at all times keep therein a hotel
6B.140.020       Definitions.                                 register in the form of a permanently bound volume
6B.140.030       License fees.                                or a permanent card file system in which shall be
6B.140.040       Exemptions.                                  inscribed with ink the name and home address of
6B.140.050       Hotel register requirements.                 each and every guest, which shall include the person
6B.140.060       Manager required on premises.                renting the room and all other persons occupying or
6B.140.070       Prohibited use of hotel.                     visiting a room or rooms therein. The name or names
6B.140.080       Room numbering.                              of such guests shall be written upon the register,
6B.140.090       Advertising unlicensed premises.             either by themselves or the person renting such room
                                                              or rooms, and the proprietor of such hotel shall
6B.140.010 License required.                                  thereupon write opposite each name so registered the
                                                              number of the room or rooms assigned to each guest
It shall be unlawful for any person, either as owner,         and the time when the same is rented, and until the
lessor, lessee, manager, or agent, to conduct, keep,          names and entries are made in the register no guest
manage, or operate or cause to be kept, managed or            shall be permitted to occupy privately any room in
operated, establishments such as hotels, motels,              said hotel. The owner or operator shall also require
rooming houses, or lodging houses, or bed and                 valid photo identification for all guests, which shall
breakfast facilities in the City without first obtaining      be recorded in the register.
a license pursuant to the provisions of this chapter.
(Ord. 27297 § 1; passed Nov. 23, 2004)                        At the time said room or rooms are surrendered, the
                                                              proprietor shall enter the time thereof opposite the
6B.140.020 Definitions.                                       name of the person surrendering said room or rooms.
“Guest” shall mean any person to whom lodging and             The register shall be open at all times to the
other services are furnished, and all other persons           inspection of any police officer of the City or the
occupying or visiting a room or rooms.                        state of Washington or other governmental agency.
                                                              The operator of any hotel shall also keep a permanent
“Hotel” shall mean and include hotels, motels,
                                                              record of all reservations made for and on behalf of
rooming houses, lodging houses, or any other
                                                              any guest at any other hotel, such records to be
building or buildings used for human habitation
                                                              retained for a period of three years and open to
containing more than three rooms intended or
                                                              inspection at all times by the police department.
designed to be used or which may be used for
                                                              (Ord. 27297 § 1; passed Nov. 23, 2004)
sleeping or living quarters by guests for periods of
not more than 90 days, which are rented or hired out          6B.140.060 Manager required on premises.
for compensation as a business. (Ord. 27297 § 1;              Every person conducting, keeping, managing, or
passed Nov. 23, 2004)                                         operating, or causing to be conducted, kept,
6B.140.030 License fees.                                      managed, or operated, any hotel shall have a manager
                                                              or person in charge of said hotel present on the
The license fees for a hotel are hereby fixed as
                                                              premises of said hotel at all times that the same is
follows:
                                                              being conducted, operated, and maintained. Said
   Hotel               $50.00                                 manager or person in charge shall be screened for
                                                              civil and criminal background information by a
   Room                $   .50 each                           company that is licensed with the City prior to being
(Ord. 27406 § 17; passed Aug. 30, 2005: Ord. 27297            employed at any hotel licensed hereunder.
§ 1; passed Nov. 23, 2004)                                    (Ord. 27297 § 1; passed Nov. 23, 2004)

6B.140.040 Exemptions.                                        6B.140.070 Prohibited use of hotel.
This chapter shall not apply to those places where            No person in charge of any hotel, either as owner,
children, elderly persons, invalids, or convalescents         agent, manager, clerk, servant, or employee or in any
are exclusively accommodated, or to those premises            other capacity, shall use, permit, or suffer to be used
                                                              the hotel or any portion thereof for the purpose of
                                                              prostitution; the illegal manufacture, possession, sale,




City Clerk’s Office                                   6-113                                            (Revised 02/2010)
Tacoma Municipal Code


distribution, or use of narcotics or dangerous drugs as
designated or defined by TMC 8.28; or shall permit
any fighting, boisterous conduct, or any other
disorderly conduct therein. (Ord. 27297 § 1; passed
Nov. 23, 2004)
6B.140.080 Room numbering.
Each sleeping room and apartment in a hotel shall be
numbered in a plain and conspicuous manner by
placing such number on the outside door of each
room, and no two rooms shall bear the same number.
In addition to this requirement, hotels and motels
may be subject to TMC 8.45.080, which contains
additional site hardening requirements. (Ord. 27297
§ 1; passed Nov. 23, 2004)
6B.140.090 Advertising unlicensed premises.
No building shall be advertised as conducting any
activity that falls under the definition of a hotel as set
forth herein, nor shall any sign, placard, poster,
banner, card or other advertising matter using any of
the words “hotel,” “motel,” “rooming house,”
“lodging house,” “rooms,” “lodging,” or words of
similar import be placed, erected, displayed, or
maintained on the outside or in close proximity to
any hotel building, or in the inside in such a manner
as it may be seen from the outside thereof, unless the
person conducting a hotel therein is licensed pursuant
to the provisions of this subtitle, and such license is
unexpired and unrevoked. (Ord. 27297 § 1; passed
Nov. 23, 2004)




(Revised 02/2010)                                     6-114   City Clerk’s Office
                                                                                         Tacoma Municipal Code


                                                              established as July 31 of each year. (Ord. 27297 § 1;
                      Chapter 6B.150                          passed Nov. 23, 2004)
   OIL AND GAS DELIVERY VEHICLES

Sections:
6B.150.010       License required.
6B.150.020       License fees.
6B.150.030       License requirements.
6B.150.040       Term and due date.

6B.150.010 License required.
It shall be unlawful to operate any vehicle used in the
delivery of oil, gasoline, fuel oil, and all other liquid
petroleum products in the City without first obtaining
a license pursuant to the provisions of this chapter.
(Ord. 27297 § 1; passed Nov. 23, 2004)
6B.150.020 License fees.
The annual license fees for vehicles delivering oil,
gasoline, fuel oil, and other petroleum products are
hereby fixed as follows:

    Tanker truck                         $100
    Tanker trailer                       $ 75
    Mobile/fleet fueling truck           $100

(Ord. 27406 § 18; passed Aug. 30, 2005: Ord. 27297
§ 1; passed Nov. 23, 2004)
6B.150.030 License requirements.
In lieu of the Fire Department inspection, the City
will validate that current U.S. Department of
Transportation (“DOT”) inspections that are required
by federal law have been completed. All applicants
for the license provided by this chapter, including
renewal licenses, shall furnish a notarized affidavit
that the following requirements have been met:
(1) the appropriate annual cargo tanker inspection
required by 49CFR180.407; (2) an annual vehicle
inspection complying with 49 CFR 396; (3) any
inspection or other federal requirement to qualify a
cargo tank for hauling gasoline 40 CFR 63.425(E)(1)
and(2); (4) that all inspections were performed by a
DOT registered tanker inspection facility; and
(5) that all required inspections must have been
completed within the last year. This will validate that
safety features for the cargo tank are appropriate and
functioning and that the safety features of the truck
itself have been found in compliance with federal
standards. (Ord. 27406 § 19; passed Aug. 30, 2005:
Ord. 27297 § 1; passed Nov. 23, 2004)
6B.150.040 Term and due date.
The term of the license shall be July 1 through
June 30. The due date for the license is hereby




City Clerk’s Office                                   6-115                                          (Revised 02/2010)
Tacoma Municipal Code


                                                            “Pawnbroker,” means every person engaged, in
                    Chapter 6B.160                          whole or in part, in the business of loaning money on
      PAWNBROKERS, SECONDHAND                               the security pledges, deposits, or conditional sales of
      DEALERS, AND GARAGE SALES                             personal property, or who makes a public display at
                                                            or near his or her place of business of any sign or
Sections:                                                   symbol generally used by pawnbrokers, or of any
6B.160.010     License required.                            sign indicating that he or she has money to loan on
6B.160.020     Definitions.                                 personal property on deposit or pledge.
6B.160.030     License fees.                                “Secondhand goods,” means any and all used or
6B.160.040     Records.                                     secondhand goods purchased or kept for sale by a
6B.160.050     Pawn ticket and tag.                         dealer in secondhand goods; provided, however, that
6B.160.060     Report to police.                            such term shall not be construed to include the
6B.160.070     Period of redemption.                        business of operating a public garage, a shop for the
6B.160.080     Prohibited transactions.                     repair of motor vehicles, or the business of dealing in
6B.160.090     Termination of business.                     used or secondhand motor vehicles. For the purposes
                                                            of this chapter any person engaged, in whole or in
6B.160.010 License required.                                part, in the business of buying, selling, or trading in
It shall be unlawful for any person to engage in the        of secondhand goods shall be deemed to be a dealer
business of pawnbroking; buying, selling, or trading        in secondhand goods. This definition shall not apply
in of secondhand goods in the City without first            to goods donated to charitable organizations or to
obtaining a license pursuant to the provisions of this      coins, stamps, postcards, books, magazines, or any
chapter. (Ord. 27297 § 1; passed Nov. 23, 2004)             article of clothing.
6B.160.020 Definitions.                                     “Temporary” means the organized sale of
“Continuous garage sale” means a garage sale that is        secondhand goods for ten consecutive days or less.
(1) conducted for more than three consecutive days;         “Trade-ins” means those secondhand goods received
or (2) a third or more garage sale that commences           or sold that are taken in trade or as partial payment
within 365 days of the two most recent garage sales         by the licensee in exchange for goods of a similar
conducted at the same premises; provided, however,          kind. (Ord. 27297 § 1; passed Nov. 23, 2004)
that such third or more garage sale is conducted by a
resident or residents of the same household that            6B.160.030 License fees.
conducted the prior two most recent garage sales            The license fees for activities under this chapter are
from such premises. Continuous garage sales are not         hereby fixed as follows:
allowed.
                                                              Type of license                       Fee
“Garage sale” means the offering for sale by a                Pawnbroker’s license                  $750
resident or residents of a dwelling of five or more
items of used clothing, furniture, home appliances, or        Secondhand goods                      $150
merchandise generally used in a dwelling, which               Secondhand goods, temporary sale      $ 50 per day
have been used by the resident or residents offering          Secondhand goods, trade-ins           $ 75
such items for sale. No such items can be sold that
are owned or controlled by anyone regularly                 (Ord. 27406 § 20; passed Aug. 30, 2005: Ord. 27297
engaging in the business of selling such items. Sales       § 1; passed Nov. 23, 2004)
are only allowed by a resident of the dwelling of the
                                                            6B.160.040 Records.
resident or residents offering the items for sale;
provided that residents of separate dwelling units          A. It shall be the duty of every pawnbroker and
may combine their garage sales at the premises of           secondhand goods dealer to verify the identity of the
one dwelling unit for a combined garage sale.               customer before making any loan or receiving any
Garage sales can only be conducted between the              goods or property in the course of business.
hours of 8:00 a.m. and 6 p.m. Included in the               Identification shall consist of a valid driver’s license
definition of garage sales are yard sales, patio sales,     or identification card issued by any state or two
or other similar sales. Garage sales are limited to         pieces of identification issued by a governmental
twice in any 365-day period.                                agency, one of which shall be descriptive of the
                                                            person identified. Additionally, every pawnbroker
                                                            and secondhand goods dealer shall maintain, in his or




(Revised 02/2010)                                   6-116                                           City Clerk’s Office
                                                                                         Tacoma Municipal Code


her place of business, adequate records in which shall       issued for such article or articles. (Ord. 27297 § 1;
be legibly written in ink, in the English language, a        passed Nov. 23, 2004)
statement of any loan or purchase. Wherever that
business is conducted, said records shall be made at         6B.160.060 Report to police.
the time of the purchase, and such records shall             Every pawnbroker and secondhand goods dealer in
contain:                                                     the City shall before noon of each day furnish to the
                                                             Chief of Police at his or her office, on such forms as
1. The date and time of the transaction.                     he may provide therefor, a full, true and correct
2. The printed name, written signature, sex, age, date       transcript, in ink and legibly written in the English
of birth, height, weight, race, street, and house            language, of the record of all transactions had on the
number, phone number, and a description of the color         previous day, and if such pawnbroker shall have
of hair and eyes of the person with whom the                 reason or cause to believe that any property in his or
transaction is had.                                          her possession has been previously lost or stolen, he
                                                             shall forthwith report such fact to the Chief of Police,
3. The name, street, and house number of the owner           together with the name of the owner, if known, and
of the property received in pledge, as related by the        the date when and the name of the person from
customer.                                                    whom the same was received by him or her.
4. A description of the property bought or received          (Ord. 27297 § 1; passed Nov. 23, 2004)
in pledge, including any serial numbers or
identification marks and the name of the maker               6B.160.070 Period of redemption.
which, in the case of watches, shall contain the             No pawnbroker shall sell any property held as
number both of the works, if opening the watch               security for a loan until 120 days have expired from
without damage is feasible according to the standards        the date of the original transaction, nor shall he or
and practice of a professional watchmaker, and in the        she remove or permit to be removed from his or her
case of jewelry, shall contain a description of unique,      place of business for any purpose whatsoever any
identifiable features, including letters and marks           property which may have been pawned with him or
inscribed thereon; provided, that when the article           her within two working days from the date of the
received is furniture or the contents of any house or        pawning of said property, nor shall he or she permit
room actually inspected on the premises, a general           the said property to be redeemed within said time;
description of said property shall be sufficient.            provided that, in the case of an item previously
5. The number of any pawn ticket issued therefor             pawned by the same customer, the pawnbroker may
and the amount loaned or the price paid.                     permit redemption of such item by the customer
                                                             without reference to the two-day waiting period. If
B. It shall be unlawful for any person to fail, neglect,     any interest on any such loan be paid, the time of
or refuse to make entry of any material matter in his        redemption shall be extended for an additional period
or her record, as required by this section, or to make       equal to the time covered by such interest payment.
any false entry therein, or to obliterate, destroy, or
remove from his or her place of business such record.        No dealer in secondhand goods shall sell or dispose
                                                             of any article purchased by him or her constituting
C. Such record and all articles received shall at all        secondhand goods as herein defined, or shall remove
times be open to the inspection of the Chief of Police       or permit the same to be removed from his or her
or any police officer of the City under his or her           place of business or control within 30 days after
order. Records shall be maintained and kept                  receipt of said goods has been reported to the Chief
available for inspection by the licensee for a period        of Police or his or her designee as herein provided.
of three years following the date of the transaction.        This section shall not apply to goods donated to
(Ord. 27297 § 1; passed Nov. 23, 2004)                       charitable organizations. (Ord. 27297 § 1; passed
6B.160.050 Pawn ticket and tag.                              Nov. 23, 2004)
Every pawnbroker shall issue numbered pawn tickets           6B.160.080 Prohibited transactions.
for all goods or property received by him or her as          No pawnbroker or secondhand goods dealer shall
pledges for loans, which tickets shall be considered         receive any goods or property from any person under
receipts for such goods or property. Tags shall be           the age of 18 years, or from any person under the
attached to all such goods or property and upon each         influence of intoxicating liquor or narcotic drugs, or
tag shall be written in legible figures a number which       possessor or receiver of stolen property, or from any
shall correspond to the number on the pawn ticket            person whom he has reason to suspect or believe to




City Clerk’s Office                                  6-117                                            (Revised 02/2010)
Tacoma Municipal Code


be such, whether such person be acting in his or her
own behalf or as the agent of another. No
pawnbroker shall receive any goods or property upon
which the original manufacturer’s engraved serial
number or any identifying number, name, or initials
added by means of engraving by any possessor of
said goods or property has been obliterated or
defaced so as to be illegible in whole or in part. No
pawnbroking transaction, or any part of such
transaction, shall be carried on or conducted on any
day before 8:30 a.m. or after 9:00 p.m.; nor on
New Year’s Day, Memorial Day, Independence Day,
Labor Day, Thanksgiving Day, or Christmas Day;
provided, however, that such establishment may
remain open for carrying on the business of retail
merchandising at any time on any day of the week
unless otherwise prohibited by law. (Ord. 27297 § 1;
passed Nov. 23, 2004)
6B.160.090 Termination of business.
Whenever any person engaged in business as a
pawnbroker or secondhand goods dealer ceases,
terminates, or winds up such business, such intention
shall be publicized by an advertisement in a daily
newspaper published in the City, and such business
shall be continued for a period of not less than
120 days from the date of such publication, during
which period no additional loans shall be made;
provided, however, that this section shall not apply
where such business is sold in its entirety to a
pawnbroker duly licensed pursuant to the provisions
of this chapter, in which case a written list of all
outstanding loans for which redemption periods have
not expired shall be furnished to Chief of Police prior
to the actual date of sale of such business.
(Ord. 27297 § 1; passed Nov. 23, 2004)




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                                                                                           Tacoma Municipal Code


                                                              C. The provisions of this chapter shall not apply to
                      Chapter 6B.170                          veterans pursuant to RCW 73.04.050. (Ord. 27297
 SALES – DOOR-TO-DOOR SOLICITING                              § 1; passed Nov. 23, 2004)
                                                              6B.170.050 Regulations.
Sections:
6B.170.010       License required.                            Licenses issued pursuant to this chapter for soliciting
6B.170.020       Definitions.                                 shall be numbered by the City when issued, and the
6B.170.030       License fees.                                licensee shall, if he uses a vehicle in such soliciting
6B.170.040       Exemptions.                                  activity, display such number in Arabic numerals
6B.170.050       Regulations.                                 sufficiently large enough to be easily read in a
6B.170.060       Fingerprints and photographs.                prominent place on such vehicle. The applicant for
6B.170.070       Responsibility for licensing.                such license, if any scales, weights, or measures are
                                                              used in selling the article to be solicited, shall present
6B.170.010 License required.                                  and file with his or her application a certificate from
                                                              the Director of Public Works showing that all scales,
It shall be unlawful for any person to engage in door-        weights, or measures to be used by him in the
to-door soliciting in the City without first obtaining a      licensed activity have been tested and found accurate
license pursuant to the provisions of this chapter.           and correct immediately prior to the filing of said
(Ord. 27297 § 1; passed Nov. 23, 2004)                        application. (Ord. 27297 § 1; passed Nov. 23, 2004)
6B.170.020 Definitions.                                       6B.170.060 Fingerprints and photographs.
The term “door-to-door soliciting” or “soliciting,”           No application for a solicitor’s license shall be
whenever used in this chapter, shall mean the                 accepted until applicant has been fingerprinted by the
carrying of merchandise or the offering for sale from         Police Department. Applicants previously licensed
place to place and the making of sales and the                and fingerprinted by the Police Department under
delivering of merchandise sold at the same time and           Chapter 6B.170 will not be required to again be
place. (Ord. 27297 § 1; passed Nov. 23, 2004)                 fingerprinted if reapplication is received within five
6B.170.030 License fees.                                      years of initial licensing. Every applicant for such
                                                              license must submit with his or her application, in
The license fees for soliciting are hereby fixed as
                                                              triplicate, a current, full face photograph of the
follows:
                                                              applicant, each of said photographs to be of the size
   Soliciting license            Fees                         of two inches square. One of such photographs shall
   Per month                     $ 50
                                                              become a part of the applicant’s license if issued, one
                                                              shall be filed with the Police Department, and the
   Per year                      $180                         other shall be filed with the application. (Ord. 27406
(Ord. 27406 § 21; passed Aug. 30, 2005: Ord. 27297            § 22; passed Aug. 30, 2005: Ord. 27297 § 1; passed
§ 1; passed Nov. 23, 2004)                                    Nov. 23, 2004)

6B.170.040 Exemptions.                                        6B.170.070 Responsibility for licensing.
A. The provisions of this chapter shall not apply to          Any person employing any group of persons in any
any person soliciting any article of his or her own           soliciting activity in the City shall be responsible for
make, nor to any farmer or dairyman selling the               the licensing of all such persons so engaged, and
products of his or her own farm, garden, or dairy, or         failure to carry out this duty shall constitute a
the combined products of his or her farm, garden, or          violation of this chapter. In addition, all licenses
dairy and those actually produced by his or her               must be obtained five days before engaging in
neighbor, nor to merchants, grocers, or butchers who          soliciting activities in the City. (Ord. 27297 § 1;
have a regular established place of business in the           passed Nov. 23, 2004)
City or elsewhere and who do not engage in the
making of sales from vehicles upon the streets or
highways of the City.
B. The provisions of this chapter shall not apply to
any bona fide school or nonprofit fundraising
activities.




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                                                            purpose of allowing vending thereon, with any
                    Chapter 6B.180                          vending in such areas so designated by City Council
       SALES – SIDEWALK VENDORS                             resolution to be subject to such additional or different
                                                            requirements as may be provided by the resolution
Sections:                                                   (or amendment thereto) designating such area as a
6B.180.010     Purpose.                                     public way. No provision of this chapter shall be
6B.180.020     License required.                            construed to allow vending (by license or otherwise)
6B.180.030     Definitions.                                 in any portion of (1) a public way primarily used by
6B.180.040     Application requirements.                    motorized vehicles; (2) in areas, trails, or paths set
6B.180.050     Fees.                                        aside or designated by the City as bike paths or
6B.180.060     Issuance.                                    nature trails, or (3) any public way or part thereof
6B.180.070     Term of license.                             which the City Council, by resolution, shall designate
6B.180.080     License renewal.                             as being inappropriate for vending activities.
6B.180.090     No transfer.                                 “Sidewalk vending unit” means a movable cart that is
6B.180.100     Location review.                             operated from a fixed location on a public way from
6B.180.110     Restrictions.                                which food, flowers and plants, and/or non-alcoholic
6B.180.120     License revocation or denial.                beverages are provided for the public with or without
                                                            charge; except, however, that the provisions of this
6B.180.010 Purpose.                                         chapter shall not apply to mobile caterers, generally
The purpose of this chapter is to provide for               defined as follows: a person engaged in the business
regulation of long-term sidewalk vending activities in      of transporting, in motor vehicles, food and
certain commercially zoned districts as defined in          beverages to residential, business, and industrial
Section 6B.180.030, in order to more fully promote          establishments pursuant to prearranged schedules,
the public interest by contributing to an active and        and dispensing from the vehicles the items, at retail,
attractive pedestrian environment. In recognition           for convenience of the personnel of such
thereof, reasonable regulation of street and sidewalk       establishments.
vending is necessary to protect the public health,
                                                            “Vending” means the sale of food, flowers and
safety, and welfare and the interests of the City in the
                                                            plants, and/or non-alcoholic beverages only from a
primary use of public streets and sidewalks for use by
                                                            sidewalk vending unit upon public ways of the City.
vehicular and pedestrian traffic. (Ord. 27297 § 1;
passed Nov. 23, 2004)                                       “Vendor” means a person who engages in the activity
                                                            of sidewalk vending. (Ord. 27297 § 1; passed
6B.180.020 License required.
                                                            Nov. 23, 2004)
It shall be unlawful for any person to engage in or
carry on the business of sidewalk vending upon the          6B.180.040 Application requirements.
public ways of the City without first having obtained       Application for a license shall be filed with the
a license or licenses pursuant to this chapter.             Department on forms deemed appropriate by the
(Ord. 27297 § 1; passed Nov. 23, 2004)                      Director. Such application shall contain all the
                                                            information requested below, along with the current
6B.180.030 Definitions.                                     fee, to qualify for the license. A decision to issue a
“Commercially zoned district” means abutting                license is based on this information, other applicable
private property which is presently or hereafter zoned      ordinances, and other requirements as may be set
M-1, M-2, PMI C-1, C-2, UCX, UCX-TD, CCX,                   forth herein.
NCX, CIX, T, DCC, DMU, DR, WR, S-1, S-6, or
S-8 pursuant to Subtitle 13 of the TMC (“Zoning             The applicant must satisfy the following
Code”). No provision of this chapter or license             requirements before a vending license can be issued:
issued hereunder shall be construed to allow any            A. Submit the name and home and business
activity prohibited by the applicable regulations of        addresses of the applicant, and the name and address
the City’s Zoning Code.                                     of the owner, if other than the applicant, of the
“Public ways” means and includes all portions of            vending business or sidewalk vending unit to be used
streets and alleys within the corporate limits of the       in the operation of the vending business.
City and, in addition, such other property under the        B. Submit a copy of the abutting property owner’s
control of the City which the City Council may from         written approval for the vending site. Written
time to time designate as public ways for the express




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                                                                                           Tacoma Municipal Code


approval from a legal representative of the above            6. A 40B:C fire extinguisher is required in all
party may be substituted.                                    vending carts. (Ord. 27297 § 1; passed Nov. 23,
                                                             2004)
C. Submit an accurate drawing (plot plan). The
drawing must show the public area to be used, along          6B.180.050 Fees.
with plans detailing the design and size of the              The fees for sidewalk vending are hereby fixed as
vending unit to be used.                                     follows:
D. Obtain comprehensive general liability, including
                                                                Description                      Fees
products/completed operations liability insurance,
naming the City of Tacoma and the adjacent property             Application fee                 $100
owner as additional insureds. Minimum liability is              License fee, semi-annual        $ 50
$500,000 public liability and property damage. The
applicant shall submit a certificate of insurance to the     The application fee is nonrefundable. (Ord. 27406
Department.                                                  § 23; passed Aug. 30, 2005: Ord. 27297 § 1; passed
                                                             Nov. 23, 2004)
E. Vendors of food and beverages shall comply with
the inspection provisions and standards for mobile           6B.180.060 Issuance.
restaurants as set forth in WAC 246-215-060 and any          After the filing of a completed application for a
amendments thereto. To demonstrate compliance                license, the applicant shall be notified by the
with these requirements, the applicant shall obtain          Department of the decision on the issuance or denial
plan check approval from the Tacoma-Pierce County            of the license. In the event that two or more
Health Department.                                           applications for the same location are received, the
F. All sidewalk vending units in which food or               earliest application, if approved, shall be awarded the
beverage preparation occurs shall be inspected and           location. Upon approval of the application, the
approved by the City Fire Marshal to assure                  license shall not become effective until signed by the
compliance of any cooking or heating apparatus with          applicant. Upon denial of the application, the
the following provisions:                                    applicant shall be so notified pursuant to
                                                             Section 6B.180.120. (Ord. 27297 § 1; passed
1. Deep fat, oil, or grease cooking processes                Nov. 23, 2004)
employing more than one quart of heated liquid shall
be protected by an approved automatic fire                   6B.180.070 Term of license.
extinguishing system. Processes involving heated             All licenses issued pursuant to this chapter, except as
fat, oil, grease, or liquids other than water shall be       to those licenses for which a shorter term is herein
shielded from the public.                                    specified, shall be effective as of the first day of the
                                                             month of issuance, regardless of the actual date of
2. Processes requiring flammable gases, liquid, or
                                                             issue, and shall expire six months from the effective
solid fuels shall not be permitted, unless approved by
                                                             date thereof, unless sooner revoked in the manner
the Fire Department. LPG containers shall be limited
                                                             provided in this chapter. (Ord. 27297 § 1; passed
to no more than five gallons capacity, and no more
                                                             Nov. 23, 2004)
than one container per cart or vendor display.
3. Storage of extra fuel is prohibited in the area of
                                                             6B.180.080 License renewal.
vending, or in any buildings, except as permitted by         A vendor renewing a license for a business that has
the Fire Department.                                         changed the size of the vending area, location, or by
                                                             adding heating or cooking apparatus since the last
4. Vendors using open-flame cooking where steaks,            application must submit a new application and pay
hamburgers, sausages, hot dogs, or other products            the application fee of $25. (Ord. 27297 § 1; passed
containing fat or grease are cooked shall not be             Nov. 23, 2004)
stationed beneath the awning or canopy of a building.
Exception may be made when evidence is presented             6B.180.090 No transfer.
satisfying the Fire Department that no special threat        Street vending licenses are not transferable.
is imposed to the building or awning by virtue of            (Ord. 27297 § 1; passed Nov. 23, 2004)
vendor location.
                                                             6B.180.100 Location review.
5. Pressure-cooking appliances shall be prohibited.
                                                             Upon receipt of an application for a license, the City
                                                             shall review the location to determine if it is suitable




City Clerk’s Office                                  6-121                                              (Revised 02/2010)
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for vending. In making this determination, the City         C. The vending site must be clean and orderly at all
shall consider the following criteria:                      times, and the vendor must provide a refuse container
                                                            for use by patrons.
A. A sidewalk vending unit is limited to one
assigned location.                                          D. Soliciting business with persons in motor vehicles
                                                            or soliciting from motor vehicles is prohibited.
B. No permit shall be issued for a location within
25 feet of a location for which a permit has already        E. No merchandise shall be displayed using street
been granted, unless agreed to by the abutting              furniture (planters, street lights, trees, trash
property owner(s) and other vendor(s) operating             containers, etc.) or placed upon the sidewalk. In
under this section.                                         addition, sales of merchandise shall not be allowed
                                                            from a vehicle. No use of any automatic
C. The permit operating area must be within
                                                            coin-operated vending dispenser shall be allowed.
commercially zoned districts as defined in
                                                            Persons conducting a sidewalk business must use a
Section 6B.180.030.
                                                            sidewalk vending unit.
D. No permit for a vendor selling flowers and plants
                                                            F. Vendors shall not hinder the use of any phone
shall be issued within 200 feet of an existing retail
                                                            booth, mailbox, parking meter, fire alarm, fire
store in which flowers and plants are the primary
                                                            hydrant (including automatic sprinklers or standpipe
product.
                                                            connections), newspaper vending machine, waste
E. The use of vending devices must be compatible            receptacle, bench, transit stop, or traffic signal
with the public interest in use of the public ways as       controllers.
public rights-of-way.
                                                            G. Vendors shall obey any lawful order from a
F. The location of the sidewalk vending unit shall          police officer or Fire Department official during an
not result in any pedestrian walking or using a             emergency or to avoid congestion or obstruction of
wheelchair to be forced to leave the sidewalk or to         the sidewalk.
restrict the sidewalk to a degree that such pedestrians
                                                            H. No vendor shall make any noise that exceeds the
are required to pass single file.
                                                            standards in Chapter 8.122.020 TMC or use
G. The permit, as it applies to a given permit              mechanical audio or noise-making devices to
operating area, may be suspended upon notification          advertise his or her product.
thereof to the vendor when the provisions of other
                                                            I. No licensed sidewalk vending unit shall be left
ordinances of the City provide for vending or other
                                                            unattended on a sidewalk, nor remain on the sidewalk
special activities in the same public ways by others.
                                                            between 2:00 a.m. and 6:00 a.m.
H. No person or corporation shall either pay or
                                                            J. Vendors shall not vend within 10 feet of a
accept payment for the written consent required for
                                                            driveway, bus stop sign, or crosswalk at any
issuance or continued operation of a sidewalk
                                                            intersection.
vending permit.
                                                            K. Utility service connections are not permitted,
I. No person or corporation shall either pay or accept
                                                            except electrical, when provided by the owner of the
payment from the vendor for the use of private
                                                            adjacent property. Electrical lines are not allowed
property to obtain a sidewalk vending permit.
                                                            overhead or lying in the pedestrian portion of the
(Ord. 27297 § 1; passed Nov. 23, 2004)
                                                            sidewalk. (Ord. 27673 Ex. C; passed Feb. 19, 2008:
6B.180.110 Restrictions.                                    Ord. 27297 § 1; passed Nov. 23, 2004)
Any person with a valid vending license issued
pursuant to this chapter shall be subject to the            6B.180.120 License revocation or denial.
following restrictions:                                     A. The Director shall have the power and authority
                                                            to revoke or deny either the issuance or renewal of
A. All vendors must display, in a prominent and
                                                            any license applied for or issued under the provisions
visible manner, the license issued by the Department
                                                            of this chapter. The Director shall notify such
under the provisions of this chapter.
                                                            applicant or licensee in writing, by certified mail, of
B. The height of a sidewalk vending unit, excluding         the denial of a license application or the suspension
canopies, umbrellas, or transparent enclosures, shall       or revocation of an existing license and the grounds
not exceed five feet.                                       therefor. Any license issued under this chapter may




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                                                            Tacoma Municipal Code


be suspended or revoked immediately based on one
or more of the following grounds:
1. Health Department authorization for the sidewalk
food or beverage vending unit is canceled.
2. Any other license has been suspended, revoked, or
canceled.
3. The vendor has violated or failed to meet any of
the provisions of this chapter.
4. The licensee does not have currently effective an
insurance policy in the minimum amount as specified
in Section 6B.180.040.D of this chapter.
5. The license was procured by fraud or false
representation of fact.
6. The abutting property owner or legal
representative withdraws consent in writing for the
sidewalk vending unit.
B. The grant of a license for vending on a public
way is a grant of a temporary privilege to use a
portion of the public way to serve and benefit the
general public, and the applicant for the license shall
have the burden to prove that any proposed vending
activity will enhance and further the public interest
consistent with the use of the public way by the
general public and the City for other authorized uses
and activities, and any rights of use permitted under
the provisions of this chapter shall be of a temporary
and revocable nature, at the discretion of the City;
therefore, all licenses granted under the provisions of
this chapter may be revoked without cause by the
Director other authorized representative of the City,
upon 30 days’ prior notice.
C. In determining whether a license is to be denied
or revoked, the Director may rely, in part, on
correspondence regarding a vendor’s operation and
compliance with the requirements of this section filed
with the Director by property owners and businesses
located within reasonable proximity to the vendor’s
licensed location. (Ord. 27297 § 1; passed Nov. 23,
2004)




City Clerk’s Office                                 6-123            (Revised 02/2010)
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                                                              organization is duly recognized as a charitable
                    Chapter 6B.190                            organization pursuant to the provisions of this title.
    SCRAP METAL AND RECYCLABLE                                (Ord. 27297 § 1; passed Nov. 23, 2004)
         MATERIAL DEALERS                                     6B.190.030 Classes of licenses.
                                                              Recyclable material and scrap metal dealers shall be
Sections:
                                                              divided into four classes, as follows:
6B.190.010     License required.
6B.190.020     Definitions.                                   A. Dealers who use or occupy more than
6B.190.030     Classes of licenses.                           6,000 square feet for the storage or processing of
6B.190.040     License fees.                                  scrap metal products shall be known as Class “A.”
6B.190.050     Vehicle markings.
                                                              B. Dealers who use or occupy more than 500 square
6B.190.060     Reports and records.
                                                              feet and less than 6,000 square feet for the storage or
6B.190.070     Limitations on transactions.
                                                              processing of scrap metal shall be known as
6B.190.010 License required.                                  Class “B.”
It shall be unlawful for any person to engage in the          C. Dealers who use not more than 500 square feet
business of buying, selling, dealing in, or collecting        for the storage or processing of scrap metal shall be
recyclable materials, scrap metal or scrap metal              known as Class “C.”
products in the City without first obtaining a license        D. Dealers of recyclable materials shall be known as
pursuant to the provisions of this chapter.                   Class “D.” (Ord. 27297 § 1; passed Nov. 23, 2004)
(Ord. 27297 § 1; passed Nov. 23, 2004)
                                                              6B.190.040 License fees.
6B.190.020 Definitions.
                                                              The annual license fees for scrap metal and
“Recyclable materials,” means any material that can           recyclable materials dealers shall be payable in
be removed and/or diverted from the waste stream              advance, and are hereby fixed as follows:
for the purpose of recovering and reusing the
resources contained therein.                                    Type of license                             Fees
“Recyclable materials dealer,” means any person                 Class “A” Scrap Metal Dealer                $500
who buys and sells, or who buys or collects for his,            Class “B” Scrap Metal Dealer                $200
their, or its own use, or for use in connection with the        Class “C” Scrap Metal Dealer                $150
business of the purchaser, or for any other purpose,
                                                                Class “D” Recyclable Materials Dealer      No fee
any or all of the articles herein defined as recyclable
materials but shall not include persons dealing in            (Ord. 27406 § 24; passed Aug. 30, 2005: Ord. 27297
scrap metal and licensed under this chapter or                § 1; passed Nov. 23, 2004)
persons dealing in secondhand goods and licensed
under Chapter 6B.160.                                         6B.190.050 Vehicle markings.
“Scrap metal,” means all ferrous and nonferrous               Every licensee hereunder, before using any vehicle or
metals including, but not limited to, iron, steel,            causing the same to be used for the collection or
copper, brass, bronze, lead, nickel, aluminum, zinc,          disposal of scrap metal or recyclable materials, shall
tin, and any and all products made therefrom and              obtain from the City for each such vehicle to be so
shall include any and all products made partially             used one sticker which shall be securely fastened on
therefrom whose market value is based upon the                the lower right-hand side of the front windshield.
amount of metal contained therein.                            Such vehicle shall also be prominently and plainly
                                                              marked with the name of the licensee. (Ord. 27297
“Scrap metal dealer,” means any person who buys,              § 1; passed Nov. 23, 2004)
buys and sells, or buys and collects for his, her, or its
own use, sells or deals in any scrap metal or scrap           6B.190.060 Reports and records.
metal products in any manner whatsoever from a                A. Every scrap metal and recyclable materials
business location in the City, except that the term           dealer, as defined herein, shall furnish each day, or at
shall not apply to any bona fide charitable                   such other intervals designated, to the Tacoma Police
organization collecting, among other things, scrap            Department, on such forms as are approved by the
metal or scrap metal products, when the collection            Tacoma Police Department, a record of all the
thereof is part of a drive or fund raising program to         previous day’s transactions. Said report shall be
raise money for charitable purposes and said                  treated confidentially by the Police Department and




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                                                                                          Tacoma Municipal Code


the contents thereof shall not be disclosed to any            7:00 a.m., or to sell or expose for sale, dismantle,
third persons, except as may be required by official          break apart, melt, compress, or change in form in any
police business or litigation. The furnishing thereof         manner, any scrap metal, except car bodies, or
by the dealer shall be deemed a certification or              recyclable materials within three (3) working days
affirmation by said dealer that the report is true and        from the time of purchasing or receiving the same, or
correct in all respects.                                      until it has been in or upon the premises where it is
                                                              kept or stored for at least three (3) working days, or
In the event that a dealer shall know or have reason
                                                              to refuse to allow any police officer to inspect his or
or cause to believe that any property coming into his
                                                              her place of business and all articles or things kept
or her possession has been previously lost by or
                                                              therein. (Ord. 27297 § 1; passed Nov. 23, 2004)
stolen from a prior owner, he or she shall
immediately report such fact to the Tacoma Police
Department, together with the name, description, and
motor vehicle license number of the person from
whom said property was purchased, together with a
full and complete description of the property so
purchased.
B. Every dealer, before making any purchase of or
receiving any scrap metal or recyclable materials,
shall record on the form approved by the Tacoma
Police Department and thereafter maintain at his or
her place of business a permanent record containing
the following information:
1. Date of the transaction.
2. Name of the person or employee receiving the
scrap metal or recyclable materials.
3. The printed name, written signature, and home or
business address of the person with whom the
transaction was made.
4. The vehicle license number and state of issuance
of the motor vehicle, if any, used to transport or
deliver said scrap metal or recyclable materials to the
dealer.
5. An accurate and meaningful description of the
property purchased, including the weight and
quantity of the scrap metal or recyclable materials
received.
Such records of all metals or materials received shall
at all times be open to inspection by members of the
City staff and no entry made in said report shall be
erased, altered, or in any manner obliterated or
defaced. Such records shall be maintained and kept
available for inspection for a period of three (3) years
from the date of purchase of the property described
therein. (Ord. 27297 § 1; passed Nov. 23, 2004)
6B.190.070 Limitations on transactions.
It shall be unlawful for any scrap metal or recyclable
materials dealer to purchase any scrap metal or
recyclable materials from any minor under the age of
18 years, or to purchase scrap metal or recyclable
materials between the hours of 7:00 p.m. and




City Clerk’s Office                                   6-125                                           (Revised 02/2010)
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                                                            (Ord. 27406 § 25; passed Aug. 30, 2005: Ord. 27297
                    Chapter 6B.200                          § 1; passed Nov. 23, 2004)
           SEPTIC AND SIDE SEWER                            6B.200.040 Bond required.
               CONTRACTORS
                                                            No side sewer contractor’s license shall be issued
                                                            until the applicant has first filed with the City a street
Sections:
                                                            obstruction bond as required by TMC 10.22.
6B.200.010     License required.
                                                            (Ord. 27297 § 1; passed Nov. 23, 2004)
6B.200.020     Definitions.
6B.200.030     License fee.                                 6B.200.050 Exemptions.
6B.200.040     Bond required.                               Any person working solely with septic tanks or as a
6B.200.050     Exemptions.                                  septic tank contractor shall be exempt from the bond
                                                            required in Section 6B.200.040. (Ord. 27297 § 1;
6B.200.010 License required.                                passed Nov. 23, 2004)
It shall be unlawful for any person to engage in the
business of laying side sewers or making side sewer
connections in the City or of installing, maintaining,
or servicing septic tanks and septic tank installations
and equipment, or to dump, directly or indirectly, any
sewage into any part of the storm water or sanitary
sewer system or treatment plant of the City without
first having obtained a license pursuant to the
provisions of this chapter. (Ord. 27297 § 1; passed
Nov. 23, 2004)
6B.200.020 Definitions.
“Septic tank” means any underground tank, together
with drain field and service connections, installed in
connection with any house, building or structure, and
within the confines of the lot or tract upon which
such house, building or structure is situated.
“Septic tank contractor” means every person engaged
in the business of installing septic tanks or
maintaining or servicing any such septic tank or drain
field or connections and equipment.
“Side sewer” means a pipe or sewer line connecting
any house, building or structure with the public
sewer, whether situated in a street, alley, or an
easement provided therefore.
“Side sewer contractor” means every person engaged
in the business of laying side sewers or of making
side sewer connections and the business of septic
tank contractor activities. (Ord. 27297 § 1; passed
Nov. 23, 2004)
6B.200.030 License fee.
The license fee under this chapter is hereby fixed as
follows:
      Type of license                        Fee
      Septic tank contractor                 $200
      Side sewer        contractor,   bond   $200
      required




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                       Chapter 6B.210
                      SIGN ERECTORS

Sections:
6B.210.010 License required.
6B.210.020 Insurance required.
6B.210.030 License fee.

6B.210.010 License required.
It shall be unlawful for any person to carry on or
engage in the business of sign erection or
maintenance in the City without first obtaining a
license pursuant to the provisions of this chapter.
This license requirement shall apply to any sign
requiring a permit pursuant to TMC 2.05 (“Sign
Code”). (Ord. 27297 § 1; passed Nov. 23, 2004)
6B.210.020 Insurance required.
No license shall be issued to any sign erector until
the applicant has filed with the City a certificate of
insurance issued by a company authorized to do
business in the state of Washington insuring the
applicant and the City and guaranteeing the payment
of any final judgment up to the amount of $100,000
for injury to or death of any one person, and up to the
amount of $300,000 for injury to or death of more
than one person in any one accident, and up to the
amount of $50,000 for property damage, that may be
rendered against the insured for injury, death or
damage caused by or arising out of the operation of
such sign erection business, together with evidence
that the premium therefor has been paid for the
period for which the license is applied for. Said
policy shall contain a clause obligating the company
issuing the same to give written notice to the City
before cancellation thereof. Failure to keep such
policy in full force and effect shall be grounds for
revocation of the license. (Ord. 27297 § 1; passed
Nov. 23, 2004)
6B.210.030 License fee.
The license fee under this chapter is hereby fixed as
follows:

  Type of license             Fee

  Sign erector                $150

(Ord. 27297 § 1; passed Nov. 23, 2004)




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                                                        6B.220.500    Taxicab driver operating standards.
                    Chapter 6B.220                      6B.220.505    Conduct of drivers.
       TAXICAB REGULATIONS                              6B.220.510    Items lost and found.
 (REPEALED AND REENACTED BY ORD.                        6B.220.515    Taxicab driver-passenger relations
    26701 EX. A, PASSED APR. 3, 2007)                                 standards.
                                                        6B.220.520    Taxicab driver soliciting and cruising
Sections:                                                             standards.
6B.220.100 Scope, authority and purpose.                6B.220.600    Taxicab driver taxicab meter/Rates
6B.220.105 License required – Taxicab vehicle and                     standards.
           taxicab driver.                              6B.220.605    Establishment of taxicab stands.
6B.220.110 License inspection.                          6B.220.610    Taxicab driver taxi stand standards.
6B.220.115 Definitions.                                 6B.220.615    Taxicab stand licenses.
6B.220.120 Fees – License and inspection.               6B.220.620    Parking.
6B.220.125 Financial and operating data.                6B.220.700    Rates.
6B.220.130 Reports to the Director.                     6B.220.800    License suspension & revocation –
6B.220.200 Taxicab – Vehicle license application.                     Taxicab owner, taxicab vehicle, and
6B.220.205 Taxicab and owners– Criminal                               taxicab driver.
           background check and fingerprints.           6B.220.805    License violations and penalties –
6B.220.210 Taxicab vehicle license – Standards for                    Taxicab owner, taxicab vehicle, and
           license denial.                                            taxicab driver.
6B.220.215 Taxicab vehicle license – Fees,
                                                        6B.220.100 Scope, authority and purpose.
           expiration and renewal.
6B.220.220 Transfer of taxicab vehicle license.         A. This chapter applies to all taxicab owners and all
6B.220.225 Taxicab – Owner surrender of taxicab         taxicab drivers operating within the City of Tacoma.
           vehicle license.                             B. This chapter is an exercise of the City of
6B.220.300 Taxicab driver license application.          Tacoma's police powers and authority pursuant to
6B.220.305 Criminal background                          Chapter 46.72 RCW and Chapter 81.72 RCW to
           check/Fingerprints/Photograph.               license taxicabs and taxicab drivers. Some of its
6B.220.310 Taxicab driver – Requirements.               regulatory purposes are to increase the safety,
6B.220.312 Taxicab driver – Medical certification       reliability, cost-effectiveness, and the economic
           requirement.                                 viability and stability of privately-operated taxicab
6B.220.313 Taxicab driver – Training program.           companies within the City of Tacoma.
6B.220.314 Taxicab driver – Written and oral
           examination.                                 C. The purpose of this chapter is to provide for the
6B.220.315 Form of taxicab driver's license.            safe, fair and efficient operation of taxicabs. The
6B.220.320 Taxicab driver – Standards for license       taxicab industry should be allowed to operate without
           denial.                                      unnecessary restraint. However, because taxicabs
6B.220.325 Taxicab driver license expiration and        constitute an essential part of the City’s
           renewal.                                     transportation system and because transportation so
6B.220.330 Taxicab driver temporary license.            fundamentally affects the City’s well being and that
6B.220.335 Taxicab driver’s license – Application       of its citizens, some regulation is necessary to insure
           & renewal fee.                               that the public safety is protected, the public need
6B.220.400 Taxicab owner – Operating                    provided, and the public convenience promoted. It is
           responsibilities.                            not the purpose of this Chapter to displace
6B.220.405 Refusal of service.                          competition with regulation or monopoly public
6B.220.410 Taxicab owner – Approval of color            service. (Ord. 27601 Exhibit A; passed Apr. 3, 2007)
           scheme and uniform.
6B.220.415 Identification of taxicab.                   6B.220.105 License required – Taxicab
6B.220.420 Complaints.                                             vehicle and taxicab driver.
6B.220.425 Taxicab – Vehicle operating                  A. Except as provided in Subsections B and C
           requirements.                                below, it shall be unlawful for any person, firm or
6B.220.430 Destruction, replacement, retirement or      corporation to hold out, advertise, solicit, operate,
           inactivity of a taxicab.                     drive or use any vehicle as a taxicab in the City of
6B.220.435 Taxicab owner responsibilities.




(Revised 02/2010)                               6-128                                            City Clerk’s Office
                                                                                           Tacoma Municipal Code


Tacoma without having first obtained the licenses              include the plural number, and the use of any gender
required pursuant to the provisions of this chapter.           shall be applicable to all genders whenever the sense
                                                               requires; the words “shall” and “will” are mandatory
B. All taxicab driver’s licenses issued prior to the
                                                               and the word “may” is permissive; a reference to this
effective date of this ordinance shall become
                                                               chapter shall mean this Chapter 6B.220 of the official
temporary licenses upon the effective date of this
                                                               code of the City as amended from time to time; if
ordinance and shall expire 180 days thereafter unless
                                                               specific provisions of law referred to herein are
an extension is granted by the Director for good
                                                               renumbered, then the reference shall be read to refer
cause shown. Taxicab drivers may continue to
                                                               to the renumbered provision:
operate taxicabs in the City of Tacoma under
authority of such unexpired temporary licenses                 A. "Affiliated taxicab" means a taxicab licensed or
unless such license is suspended or revoked by the             associated to a particular taxicab owner by using
Director for good cause shown.                                 their approved color scheme and trade name.
C. All taxicabs, in order to continue operating in             B. "Approved Mechanic" means a mechanic who 1)
conformance with this chapter, shall be in                     has met the automotive requirements of the National
compliance with and licensed pursuant to the                   Institute for Automotive Service Excellence, 2) does
provisions of this chapter within 180 days after the           not own, lease or drive a taxicab, and 3) has no
effective date of this ordinance, unless an extension          financial interest, including any employment interest,
is granted by the Director for good cause shown.               in any taxicab or in any owner that owns or leases
Such extension may apply to all or any part of this            taxicabs.
chapter as determined by the Director. (Ord. 27863
                                                               C. "Certificate of Safety" means a prescribed
Exhibit A; passed Dec. 15, 2009: Ord. 27601
                                                               document provided by the City completed by an
Exhibit A; passed Apr. 3, 2007)
                                                               approved mechanic certifying that a particular
                                                               vehicle meets all vehicle safety standards set forth in
6B.220.110 License inspection.                                 this chapter and in regulations adopted pursuant to
The inspection of taxicabs, inspection and sealing of          this chapter.
taximeters, the examining of the qualifications of
applicants for taxicab licenses and licenses to drive          D. “Classic car” means an automobile that was high
taxicabs and the enforcing of the provisions of this           priced when new, is currently of superior appearance,
chapter shall be under the supervision and control of          is a fine or distinctive automobile, that has been
the Director. The Director, Chief of Police, and duly          restored or maintained to current maximum
appointed City of Tacoma law enforcement, tax and              professional standards of quality in every area, with
license, and road use compliance officers, further             components operating and appearing as new, and
have authority to maintain constant vigilance over all         showing very minimal wear.
taxicabs to see that they are kept in a condition of           E. "Committed a violation" or any derivation thereof
continued fitness for public use, and to this end their        means that a licensee has been issued a Notice of
officers and inspectors may inspect all taxicabs on            Violation and either has not contested the violation or
the complaint of any citizen, or from time to time as          did contest the violation and did not prevail.
it or the Director or Chief of Police may deem
necessary or convenient. (Ord. 27601 Exhibit A;                F. "Contract rate" means the rate specified in a
passed Apr. 3, 2007)                                           written contract signed by both parties before the
                                                               dispatch of a taxicab for the services identified in the
                                                               contract. Contracts for package delivery may be
6B.220.115 Definitions.
                                                               made on an oral basis.
For the purposes of this chapter 6B.220 of the
Tacoma Municipal Code, the following terms,                    G. “Director” means the Director of the Finance
phrases, words, and their derivations shall have the           Department of the City, or any officer, agent, or
meaning given herein; words not defined herein                 employee of the City designated to act on the
which are defined in Title 6, shall have the same              Director’s behalf.
meaning or be interpreted as provided in Title 6 and           H. "Driver" and "Operator" shall mean the person
if not defined there shall have their ordinary and             physically engaged in driving a taxicab, whether or
common meaning; when not inconsistent with the                 not said person is the owner of or has any financial
context, words used in the present tense include the           interest in the ownership of said taxicab.
future, words in the plural number include the
singular number, words in the singular number




City Clerk’s Office                                    6-129                                            (Revised 02/2010)
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I. "Handicapped Person" means any person who, by              taximeter, or by a special contract rate permitted
reason of illness, injury, age, congenital malfunction,       under this chapter, or based on an initial fee, distance
or other permanent or temporary incapacity or                 traveled, waiting time, or any combination thereof as
disability, is unable without special facilities or           permitted under this chapter, and which is duly
special planning or design to use mass transportation         licensed by the City of Tacoma under the terms of
facilities and services as efficiently as persons who         this chapter; provided that, taxicab shall not mean:
are not so affected. Handicapped persons include
                                                              1. School buses operating exclusively under a
ambulatory persons whose capacities are hindered by
                                                              contract to a school district;
sensory disabilities such as blindness or deafness,
such mental disabilities as mental retardation or             2. Ride-sharing vehicles under chapter 46.74 RCW;
emotional illness, and physical disabilities that still
                                                              3. Limousine carriers licensed under chapter 46.72A
permit the person to walk comfortably, or a
                                                              RCW;
combination of these disabilities. It also includes a
semi-ambulatory person who requires such special              4. Vehicles used by nonprofit transportation
aids to travel as canes, crutches, walkers, respirators,      providers solely for elderly or handicapped persons
or human assistance, and a non-ambulatory person              and their attendants under chapter 81.66 RCW;
who must use wheelchairs or wheelchair-like
                                                              5. Vehicles used by auto transportation companies
equipment to travel.
                                                              licensed under chapter 81.68 RCW;
J. "Licensee" means any person or entity licensed
                                                              6. Vehicles used to provide courtesy transportation at
under this chapter.
                                                              no charge to and from parking lots, hotels, and rental
K. “Operating a taxicab" means having a passenger             offices; and,
in a taxicab, the taxicab is parked in a taxi zone, the
                                                              7. Vehicles licensed under, and used to provide
taximeter is engaged, the office dispatch records
                                                              "charter party carrier" and "excursion service carrier"
show the vehicle has been dispatched, the taxicab top
                                                              services as defined in, and required by, Chapter
light is illuminated, the trip sheet shows that the
                                                              81.70 RCW.
vehicle has started a shift and there is no entry for
ending a shift or the taxicab driver has offered              O. "Taxicab driver" means any person operating
transportation services to a passenger.                       taxicabs as a driver for any owner and who is duly
                                                              authorized by the City of Tacoma as a taxicab driver
L. "Operating in the City of Tacoma" means owning,
                                                              under the terms of this chapter.
leasing, advertising, driving, occupying and/or
otherwise operating a taxicab that at any time                P. "Taxicab Plate" means a numbered metal
transports any passenger or item for compensation             identification plate, issued by the City, permanently
from a point within the geographical confines of the          affixed to and prominently displayed on the rear of a
City of Tacoma. The taxicab is considered to be               taxicab.
operating during the administering of inspections at a
City inspection facility. The term does not include           Q. "Taxicab Stand" shall mean that portion of any
being in control of a taxicab that is physically              street set aside and designated as parking or standing
inoperable.                                                   space to be occupied by taxicabs;

M. "Taxicab owner" means a person who owns and                R. "Taximeter" means any mechanical or electronic
operates a taxicab(s) using an approved color                 device or instrument which, based upon a
scheme, trade name and dispatch services or a person          predetermined rate or rates, automatically calculates
who allows other people to affiliate a taxicab to the         and displays, by means of figures, a fare based on
taxicab owner’s color scheme, trade name and                  distance traveled, time elapsed, or any combination
dispatch services.                                            thereof.

N. "Taxicab" shall mean every motor vehicle held              S. "Waiting Time" means time during which the
out to the public for hire as a common carrier, that          taxicab is under the direction of a passenger and the
carries signs or indicia of a taxicab, including the          taxicab is not moving.
words "taxi," "taxicab," or "cab"; for transportation         T. “Wheelchair accessible taxicab” means a taxicab
of individuals or articles, subject to call by the public     designed or modified to transport passengers in
generally, where the route traveled or destination is         wheelchairs or other mobility devices where
controlled by the customer, the fare is calculated on         passengers can board the taxicab via a ramp or lift.
the basis of an amount recorded and indicated on a




(Revised 02/2010)                                     6-130                                           City Clerk’s Office
                                                                                         Tacoma Municipal Code


(Ord. 27863 Exhibit A; passed Dec. 15, 2009:                1. Any arrest, conviction, bail forfeiture or other final
Ord. 27601 Exhibit A; passed Apr. 3, 2007)                  adverse finding of or by the taxicab driver of the
                                                            owner’s affiliated taxicab, for any criminal offense
6B.220.120 Fees – License and inspection.                   that occurs during, or arises out of, the driver's
The fees are hereby fixed as follows:                       operation of such taxicab;
                                                            2. Any arrest, conviction, bail forfeiture or other final
Description                             Fees                adverse finding of or by the taxicab driver of the
For-hire taxi driver license              $ 50              owner’s affiliated taxicab for any criminal offense
                                                            involving theft, robbery, burglary, assault, sex
For-hire driver replacement license       $    5
                                                            crimes, drugs, prostitution, moral turpitude, or any
Taxi stand                                $175              related offense;
Taxicab                                   $175
                                                            3. Any vehicle accident required to be reported to the
Taxicab vehicle transfer fee              $ 50              State of Washington involving any taxicab operated
Replace taxicab plate fee                 $ 25              by the taxicab driver of the owner’s affiliated
                                                            taxicab; or,
Inspection rescheduling fee               $ 25
Vehicle re-inspection fee                 $ 25              4. Any restriction, suspension or revocation of such
                                                            taxicab driver's motor vehicle driver's license.
Wheelchair accessible taxicab annual    Waived
license fee                                                 B. Every taxicab driver shall immediately report to
                                                            the Director and the taxicab owner, the occurrence of
(Ord. 27863 Exhibit A; passed Dec. 15, 2009:                the following:
Ord. 27601 Exhibit A; passed Apr. 3, 2007)
                                                            1. Any arrest, charge, or conviction of the taxicab
6B.220.125 Financial and operating data.                    driver for any criminal offense, or commitment of a
                                                            violation, that occurs during, or arises out of, the
A. The Director may require a taxicab owner or
                                                            taxicab driver’s operation of a taxicab;
driver to report financial and operating data, in such
form and at such times as the Director requires. The        2. Any arrest, charge or conviction of the taxicab
taxicab owner or driver shall compile the necessary         driver for any criminal offense involving theft,
data and submit reports to the Director. A taxicab          robbery, burglary, assault, sex crimes, drugs,
driver shall not fail to timely submit complete records     prostitution, moral turpitude, or any related offense;
to the taxicab owner. A taxicab owner shall not fail
                                                            3. Any vehicle accident required to be reported to the
to timely submit required reports to the Director.
                                                            State of Washington involving any taxicab operated
B. Except as otherwise required by law, information         by the taxicab driver; or,
submitted to the Director shall be used within the
                                                            4. Any restriction, suspension or revocation of the
City government only.
                                                            taxicab driver’s motor vehicle driver’s license.
C. The Director shall have the right to examine any
                                                            5. Any changes in health or medical condition of a
and all books, records, or files relating to the
                                                            taxicab driver that might render the driver to be unfit
operation of taxicabs or any person holding a license
                                                            for the safe operation of any taxicab vehicle.
issued pursuant to this chapter, including, but not
                                                            (Ord. 27863 Exhibit A; passed Dec. 15, 2009:
limited, such insurance policies, certificates and
                                                            Ord. 27601 Exhibit A; passed Apr. 3, 2007)
coverages as required pursuant to this chapter.
D. Immediate access to any record required under            6B.220.200 Taxicab – Vehicle license
this chapter to be created and maintained by the                       application.
taxicab owner or drivers, shall be made available to
                                                            A. The taxicab owner is responsible for filing with
law enforcement officers of the City of Tacoma to
                                                            the City a taxicab vehicle license application, on
assist in the investigation of any crime. (Ord. 27601
                                                            forms approved by the Director, for each affiliated
Exhibit A; passed Apr. 3, 2007)
                                                            taxicab that is operated in Tacoma. The taxicab
                                                            owner must sign and swear to the application, which
6B.220.130 Reports to the Director.                         shall include the information specified in subsection
A. Every taxicab owner shall immediately notify the         B of this section.
Director upon the taxicab owner having knowledge
of any of the following occurrences:




City Clerk’s Office                                 6-131                                            (Revised 02/2010)
Tacoma Municipal Code


B. The taxicab vehicle license application shall               b. Name the City of Tacoma as an additional insured,
include the following information:                             and
1 Ownership type:                                              c. Provide that the insurer will notify the Director, in
                                                               writing, of any cancellation at least thirty (30) days
a. If the owner is an individual, the owner's full
                                                               before that cancellation takes effect;
name, home address, home and business telephone
number and date of birth (which shall be at least              6. An insurance policy of underinsured motorist
eighteen years prior to the date of application), or           coverage indicating a minimum coverage of one
                                                               hundred thousand dollars ($100,000) per person, and
b. If the owner is a corporation, partnership or other
                                                               three hundred thousand dollars ($300,000) per
legal entity, the names, home addresses, telephone
                                                               accident, or a certificate of self-insurance issued
numbers and date of birth (which must be at least
                                                               pursuant to RCW 46.29.630;
eighteen years before the date of application) for the
corporation's or entity's officers, directors, general         7. State of Washington vehicle registration;
and managing partners, registered agents, and each
                                                               8. Certificate of safety as required pursuant to
person vested with authority to manage or direct the
                                                               Subsection 6B.220.425 D;
affairs of the legal entity or to bind the legal entity in
dealings with third parties; the corporation's,                9. The color scheme the applicant taxicab owner
partnership's or entity's true legal name, state of            proposes to require for each affiliated taxicab, and
incorporation or partnership registration (if any),            two (2) 2" X 2" sample color chips;
business address and telephone and facsimile
                                                               10. A detailed description of the uniform the
numbers and State of Washington business license
                                                               applicant taxicab owner proposes to require for
number, and any other information that the Director
                                                               drivers of affiliated taxicabs, including the style,
may reasonably require.
                                                               fabric and color;
2. Vehicle information, including the taxicab vehicle
                                                               11. Copy of State of Washington For-hire vehicle
number assigned by any regulatory agency, the make,
                                                               certificate.
model, year, vehicle identification number,
Washington State vehicle license plate number, and             12. Any other documents required by regulations
any other vehicle information required by rule or              promulgated under this chapter.
regulation promulgated under this chapter;
                                                               13. The above application and information must also
3. Information as requested by the Director                    be completed and supplied during any annual license
pertaining to any driver's, for-hire vehicle or taxicab        renewal.
license suspension, denial, non-renewable or
                                                               C. The taxicab owner applicant must inform the
revocation, imposed in connection with a taxicab or
                                                               Director in writing within seven (7) days if any of the
for-hire vehicle owned or leased by the owner within
                                                               information provided pursuant to subsection (B)
the last three (3)years;
                                                               changes, ceases to be true or is superseded in any
4. Criminal history, as requested by the Department,           way by new information. (Ord. 27863 Exhibit A;
of the owner, or if the owner is a business entity, of         passed Dec. 15, 2009: Ord. 27601 Exhibit A; passed
the persons specified in subsection 6B.220.200.B.1.b           Apr. 3, 2007)
above;
5. An insurance policy or proving compliance with              6B.220.205 Taxicab and owners – Criminal
this chapter and chapter 46.72 RCW, as now or                             background check and
hereafter amended, for each taxicab vehicle for                           fingerprints.
which a license is sought. The insurance policy shall:         All applicants for a taxicab vehicle license must
a. Be issued by an admitted carrier in the State of            consent to be fingerprinted for a criminal background
Washington with an A.M. Best’s Rating of not less              check. In the event that the applicant owner is a
than A- and not be less than A.M. Best’s Financial             company, then Chief Executive Officer of the
Size Category VII: provided however, that the                  applicant owner company and any other officers of
Director may temporarily suspend any or all of these           the applicant as the Director may by rule require,
requirements if no other viable insurance options are          must consent to be fingerprinted for a criminal
available to the industry,                                     background check. (Ord. 27863 Exhibit A; passed
                                                               Dec. 15, 2009: Ord. 27601 Exhibit A; passed Apr. 3,
                                                               2007)




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                                                                                          Tacoma Municipal Code


6B.220.210 Taxicab vehicle license –                         attempting to elude a police officer, vehicular assault,
           Standards for license denial.                     vehicular homicide, driving under the influence of
                                                             alcohol or controlled substances or related offense as
A. The Director shall deny any taxicab vehicle
                                                             in RCW 46.61.502, RCW 46.61.503 RCW
license application if the Director determines that
                                                             46.61.504, or has been a Habitual Traffic Offender as
such license should not be issued pursuant to the
                                                             found by the Washington State Department of
provisions of 6B.10 of the Tacoma Municipal Code,
                                                             Licensing.
and further if the Director determines that:
                                                             (2) Within two (2) years of the date of application,
(1) The applicant has failed to submit a complete,
                                                             the applicant, or if the applicant is a business entity
satisfactory application pursuant to TMC
                                                             any officer, director, general partner, managing
6B.220.200;
                                                             partner or principal of the applicant, has been found,
(2) The applicant has made any material                      either through a criminal conviction, bail forfeiture or
misstatement or omission in the application for a            other final adverse finding (including in a civil suit or
license;                                                     administrative proceeding), or it has been proven by
                                                             a preponderance of the evidence regardless of
(3) The applicant fails to meet one or more of the
                                                             whether the same act was charged as a civil
applicant or vehicle requirements of a taxicab
                                                             infraction or a crime, to have exhibited past conduct
licensee pursuant to this chapter; and/or
                                                             in driving or operating a taxicab or operating a
(4) Within three (3) years of the date of application,       taxicab business which would lead the Director to
the applicant, or if the applicant is a business entity      reasonably conclude that the applicant will not
any officer, director, general partner, managing             comply with the provisions of the chapter related to
partner or principal of the applicant, has had a             vehicle requirements and the safe operation of the
conviction, bail forfeiture or other final adverse           vehicle;
finding for offenses pertaining to hit-and-run,
                                                             (3) Within two (2) years of the date of application,
reckless driving, attempting to elude a police officer,
                                                             the applicant, or if the applicant is a business entity
vehicular assault, vehicular homicide, driving under
                                                             any officer, director, general partner, managing
the influence of alcohol or controlled substances or
                                                             partner or principal of the applicant, has engaged in
related offense as in RCW 46.61.502, RCW
                                                             the business of operating any taxicab within the City
46.61.503 RCW 46.61.504, or has been a Habitual
                                                             of Tacoma without a current valid license from the
Traffic Offender as found by the Washington State
                                                             City of Tacoma;
Department of Licensing, criminal fraud, larceny,
theft, prostitution, extortion, racketeering, robbery,       (4) Within twelve (12) months of the date of
violation of the Uniform Controlled Substances Act,          application, the applicant has violated and/or caused
or an offense involving moral turpitude, where such          or knowingly permitted a driver to violate, any Pierce
crime involved the use of a taxicab.                         County or City of Tacoma ordinance or regulation
                                                             pertaining to the operation of taxicabs while in that
B. The Director may deny any taxicab vehicle license
                                                             jurisdiction, if such violation would constitute
application if the Director determines that:
                                                             grounds for license revocation or denial if occurring
(1) Within ten (10) years of the date of application,        within the City; and/or
the applicant or, if the applicant is a business entity,
                                                             (5) Within twelve (12) months of the date of
any officer, director, general partner, managing
                                                             application, the applicant has had its City of Tacoma
partner or principal of the applicant, has had a
                                                             taxicab license revoked.
conviction, bail forfeiture, or other final adverse
finding involving crimes including but not limited to        C. Denial of an annual taxicab vehicle license is
offenses pertaining to prostitution, gambling,               subject to appeal pursuant to Chapter 6B.10 of the
physical violence, or other offenses directly related to     Tacoma Municipal Code. (Ord. 27863 Exhibit A;
the applicant’s honesty, integrity, or moral turpitude       passed Dec. 15, 2009: Ord. 27601 Exhibit A; passed
including but not limited to fraud, larceny, burglary,       Apr. 3, 2007)
extortion, income tax evasion, delivery, possession
with intent, or manufacture of controlled substances         6B.220.215 Taxicab vehicle license – Fees,
or any attempt, conspiracy, or solicitation to commit                   expiration and renewal.
such offenses and/or reasonably related to the
                                                             A. Each taxicab owner subject to the terms of this
applicant's ability to operate a taxicab, including but
                                                             Chapter shall pay an annual taxicab vehicle license
not limited to hit-and-run, reckless driving,
                                                             fee per 6B.220.120 times the maximum number of




City Clerk’s Office                                  6-133                                            (Revised 02/2010)
Tacoma Municipal Code


licensed vehicles or such other fee as may be set from        6B.220.300 Taxicab driver license
time to time by the City Council.                                        application.
B. Upon payment of the correct license fee by the             A. A taxicab driver must complete, sign, swear to
taxicab owner and compliance with all other                   and file with the Director a taxicab driver license
requirements for issuance of a taxicab vehicle                application on forms provided by the Director to
license, the Director shall issue a license without           include the following information:
hearing.
                                                              1. Name, aliases, residence and business addresses,
C. Notwithstanding the provisions of 6B.10 of the             residence and business telephone numbers,
Tacoma Municipal Code, Taxicab vehicle licenses
                                                              2. Place and date of birth, height, weight, color of
shall expire on June 30th. . The license renewal fee
                                                              hair and eyes,
for temporary licenses issued under 6B.220.105 C
which expire on December 31, 2007 and renewing on             3. Social security number and Washington State
January 1, 2008 shall be prorated in the amount of            driver's license number.
one-half the annual license fee and shall expire on
                                                              4. The applicant's criminal history for the last ten
June 30, 2008. Each taxicab owner must renew the
                                                              (10) years;
taxicab vehicle license every year. No taxicab vehicle
license may be renewed unless all outstanding                 5. Information indicating whether or not the applicant
penalties assessed against the taxicab owner or any           has ever had a taxicab driver’s, for-hire or driver's
taxicab driver operating a taxicab of the taxicab             license suspended, revoked, or denied and for what
owner are paid in full and the renewal fee and all            cause;
inspections fees have been paid to the Director. The
                                                              6. A signed statement authorizing the Director to
Director may deny any renewal application if
                                                              obtain a current copy of the applicant's driving record
grounds exist for the Director to deny a license.
                                                              from the Washington State Department of Licensing;
D. License fees paid under this subsection shall be
                                                              7. Such other information as may be reasonably
used for the administration and enforcement of this
                                                              required by regulation promulgated under this
chapter.
                                                              chapter.
E. Denial of an annual taxicab vehicle renewal
                                                              B. All applications for taxicab driver's licenses
license is subject to appeal pursuant to Chapter 6B.10
                                                              become void if the applicant, for any reason other
of the Tacoma Municipal Code. (Ord. 27601
                                                              than delay caused by the City, fails or neglects to
Exhibit A; passed Apr. 3, 2007)
                                                              complete the application process or obtain a license
                                                              within sixty (60) days of submitting an application.
6B.220.220 Transfer of taxicab vehicle                        (Ord. 27863 Exhibit A; passed Dec. 15, 2009:
           license.                                           Ord. 27601 Exhibit A; passed Apr. 3, 2007)
Notwithstanding the provisions of 6B.10 of the
Tacoma Municipal Code, a taxicab vehicle license              6B.220.305 Criminal background
may not be transferred. (Ord. 27601 Exhibit A;                           check/Fingerprints/Photograph.
passed Apr. 3, 2007)
                                                              All applicants for a taxicab driver's license must
                                                              consent to be fingerprinted for a criminal background
6B.220.225 Taxicab – Owner surrender of                       check and shall submit with his or her application, in
           taxicab vehicle license.                           triplicate, a current full face photograph of the
It is unlawful to operate a taxicab not licensed              applicant and a current right profile photograph of
pursuant to the provisions of this chapter or which           the applicant, each of said photographs to be of the
taxicab vehicle license has been suspended or                 size of two inches square. One set of photographs
revoked. The taxicab owner and taxicab driver(s) are          shall become a part of the applicant's license, if
jointly and severally responsible for immediately             issued; one set shall be filed with the Police
surrendering the taxicab plate and taxicab vehicle            Department, and the other set shall be filed with the
license to the Director upon revocation or                    application. Applicants previously licensed and
suspension. (Ord. 27601 Exhibit A; passed Apr. 3,             fingerprinted by the Police Department under
2007)                                                         Chapter 6B.220 will not be required to again be
                                                              fingerprinted if reapplication is received within five
                                                              years of initial licensing. (Ord. 27601 Exhibit A;
                                                              passed Apr. 3, 2007)




(Revised 02/2010)                                     6-134                                            City Clerk’s Office
                                                                                           Tacoma Municipal Code


6B.220.310 Taxicab driver – Requirements.                      C. The scope of the certificate form and the
A. Must be twenty-one years of age or over at the              examination shall be prescribed by the Director.
time the application is filed with the Director;               D. A Washington State Department of Transportation
B. Must have a valid Washington State Drivers                  medical certification meets the requirements of this
License and social security number;                            section, as long as it was signed no more than three
                                                               (3) months prior to the date of initial application, or
C. Must submit a physician's certification certifying          in case of the three (3) year renewal certification no
his fitness as a taxicab driver upon initial application       more than three (3) months prior to the date of
and every three years thereafter;                              renewal. (Ord. 27863 Exhibit A; passed Dec. 15,
D. Must submit a letter from the taxicab owner which           2009)
indicates which taxicabs the applicant is authorized
to operate;                                                    6B.220.313 Taxicab driver – Training
                                                                          program.
E. Must have completed a training program offered
or approved by the Director;                                   All taxicab driver’s licenses issued prior to the
                                                               effective date of this ordinance will be required to
F. Must successfully complete an exam as further               complete the training program approved by the
defined in this chapter; and                                   Director within 60 days of submitting their first
                                                               application for renewal of their taxicab driver’s
G. Must submit proof that the applicant is a United
                                                               license after the effective date of this ordinance.
States citizen or has documentation, as required by
the United States Department of Justice Immigration            A. All for-hire driver applicants are required to
and Naturalization Service, that the applicant is              complete a training program providing information
authorized to work in the United States. (Ord. 27863           about the history and geography of the Puget Sound
Exhibit A; passed Dec. 15, 2009: Ord. 27601                    area, defensive driving, use of emergency procedures
Exhibit A; passed Apr. 3, 2007)                                and equipment for the driver’s personal safety, and
                                                               enhancement of driver-passenger relations,
6B.220.312 Taxicab driver – Medical                            appearance and communication skills.
           certification requirement.                          B. The training shall be required upon initial
All taxicab drivers’ licenses issued prior to the              application. Every three years thereafter, the
effective date of this ordinance will be required to           applicant may be required to complete a refresher
submit a medical certification with their first                course.
application for renewal of their taxicab driver’s
license after the effective date of this ordinance.            C. The Director shall assure that this training is
                                                               offered by the City or offered by another public or
No taxicab driver shall be issued a taxicab driver’s           private entity, or offered by both. If training offered
license who is not of sound physique and not subject           by a non-city entity, certification for purposes of
to epilepsy, vertigo, heart trouble, or any other              obtaining or renewing a license pursuant to this
infirmity of body or mind which might render him               chapter is contingent upon the Director's approval
unfit for the safe operation of any taxicab.                   that contents and training staff capability are
A. A medical examination and certification shall be            equivalent to what would be provided through the
required upon initial application, and every three (3)         City. (Ord. 27863 Exhibit A; passed Dec. 15, 2009)
years thereafter, on the anniversary date of the
license; provided, however, the Director may at any            6B.220.314 Taxicab driver – Written and
time require any taxicab driver licensee or applicant                     oral examination.
to be reexamined if it appears that the licensee has           All taxicab drivers’ licenses issued prior to the
become physically or mentally unfit to be a taxicab            effective date of this ordinance will be required to
driver.                                                        pass the written and oral examination within 60 days
                                                               of submitting their first application for renewal of
B. An examination shall be performed by a physician
                                                               their taxicab driver’s license after the effective date
licensed to practice in Washington State under
                                                               of this ordinance.
Chapter 18.71 RCW and the required medical
certification shall be completed following that                A. An applicant for an initial taxicab driver’s license
physician’s physical examination of the applicant.             shall be required to successfully pass a written and
                                                               oral examination.




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B. The written examination shall test the applicant's      2. Fails to meet any of the requirements of a taxicab
knowledge of the chapter requirements dealing with         driver contained in Subsections 6B.220.300,
fare determination, driver-passenger relations, and        6B.220.310, 6B.220.312, 6B.220.313 or 6B.220.314;
conduct including the applicant's ability to
                                                           3. Has had a bail forfeiture, conviction, or other final
understand oral and written directions in the English
                                                           adverse finding for offenses pertaining to hit-and-
language, vehicle safety requirements and driver
                                                           run, reckless driving, attempting to elude a police
regulations, risk factors for crimes against for-hire
                                                           officer, vehicular assault, vehicular homicide, driving
drivers, emergency procedures and taxicab
                                                           under the influence of alcohol or controlled
equipment for driver’s personal safety. The written
                                                           substances, or related offense as in RCW 46.61.502,
examination shall also test the applicant’s
                                                           RCW 46.61.503 RCW 46.61.504 or anyone found to
geographical knowledge of the City of Tacoma and
                                                           be a Habitual Traffic Offender by the Washington
surrounding areas and local public and tourist
                                                           State Department of Licensing, within three (3) years
destinations and attractions. The Director shall
                                                           of the date of application;
prescribe the content of the examination.
                                                           4. Has been convicted of a “Sex offense” or
C. The oral examination shall test the applicant’s
                                                           “Kidnapping offense” against a minor pursuant to
ability to speak and understand English sufficiently
                                                           RCW Title 9 or 9A;
to perform the responsibilities of a taxicab driver.
                                                           5. Is required to register as a sex offender pursuant to
D. The written or oral examination is not required for
                                                           RCW 9A.44.130.
the renewal of a taxicab driver's license unless the
applicant's license has remained expired for more          B. The Director may deny any taxicab driver license
than one year. (Ord. 27863 Exhibit A; passed               application if the Director determines that the
Dec. 15, 2009)                                             applicant:
                                                           1. Has had a bail forfeiture, conviction or other final
6B.220.315 Form of taxicab driver's license.               adverse finding involving offenses pertaining to
The taxicab driver's license shall be in form as           prostitution, gambling, physical violence, or other
determined by the Director and shall be                    offenses directly related to the applicant's honesty,
approximately five and one half inches in height and       integrity, or moral turpitude including but not limited
eight and one half inches in length and shall have         fraud, larceny, burglary, extortion, delivery,
contained under a sealed transparent cover, in such        possession with intent, or manufacture of controlled
manner that the contents cannot be altered or              substances or any attempt, conspiracy, or solicitation
substituted, one set of the photographs of the             to commit such offenses, and/or any other offense
licensee, together with a physical description of the      directly related to the driver's ability to operate a
licensee and his or her signature. The license shall       taxicab, including without limitation to driving under
contain the words "Taxicab Driver's License, City of       the influence of alcohol or controlled substances or
Tacoma," the number of the license and the name of         related offense as in RCW 46.61.502, RCW
the licensee. Such license shall show the date of          46.61.503 or RCW 46.61.504 hit-and-run, reckless
expiration thereof and shall be displayed in a             driving, attempting to elude a police officer,
conspicuous place inside each taxicab in such              vehicular assault, vehicular homicide, anyone found
location that the same is clearly visible from the         to be a Habitual Traffic Offender by the Washington
passenger compartment at all times that the licensee       State Department of Licensing, provided that such
is operating, driving or using said taxicab.               bail forfeiture or conviction was within ten (10) years
(Ord. 27601 Exhibit A; passed Apr. 3, 2007)                of the date of application; or
                                                           2. Has been found, either through a criminal
6B.220.320 Taxicab driver – Standards for
                                                           conviction, bail forfeiture, or other final adverse
           license denial.                                 finding (including in a civil suit or administrative
A. The Director shall deny any taxicab driver’s            proceeding), or it has been proven by a
license application if the Director determines that        preponderance of the evidence regardless of whether
such license should not be issued pursuant to the          the same act was charged as a civil infraction or a
provisions of 6B.10 of the Tacoma Municipal Code           crime, to have exhibited past conduct in driving or
or further determines that the applicant:                  operating a taxicab that causes the Director
1. Has made any material misstatement or omission          reasonably to conclude that the applicant will not
in the application for a license;                          comply with the provisions of the chapter related to




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driver/operator conduct and the safe operation of the        6B.220.330 Taxicab driver temporary
vehicle.                                                                license.
C. Denial of issuance of a taxicab driver license is         A. In the event that the Director has not issued or
subject to appeal pursuant to 6B.10 of the Tacoma            taken final action upon a taxicab driver’s license
Municipal Code. (Ord. 27863 Exhibit A; passed                application within fifteen days of the date such
Dec. 15, 2009: Ord. 27601 Exhibit A; passed Apr. 3,          completed taxicab driver’s license application is
2007)                                                        filed, the Director, upon request of the applicant, may
                                                             issue a temporary taxicab driver license to an
6B.220.325 Taxicab driver license expiration                 applicant who has filed a complete license
           and renewal.                                      application and meets the requirements of
                                                             6B.220.310 The temporary license is valid for a
A. All taxicab driver's licenses issued pursuant to the
                                                             period not to exceed sixty (60) days from the date of
provisions of this subtitle shall be effective as of the
                                                             the application and shall not be extended or renewed.
first day of the month of issuance regardless of the
                                                             Only one temporary license may be issued to the
actual date of issue and shall expire one (1) year from
                                                             same person within any two (2) year time period.
the date of issuance.
                                                             B. The temporary license shall not be transferable or
B. Each taxicab driver must renew the taxicab
                                                             assignable and shall be valid only for operating the
driver's license every year. No taxicab driver's
                                                             taxicab(s) specified by the Director on the license.
license may be renewed unless all outstanding
penalties against the taxicab driver are paid in full to     C. The temporary license shall become void
the Director and the taxicab driver has, within thirty       immediately upon (1) suspension, revocation or
days prior to or after expiration of the taxicab             expiration of the applicant's Washington State
driver’s license, filed a renewal application with the       driver's license, (2) issuance of the taxicab driver's
Director and paid the renewal fee. All taxicab               license, or (3) the Director's denial of the taxicab
drivers’ licenses may be renewed annually by the             driver's license application, regardless whether the
Director after initial issuance by the City for four         applicant appeals that denial. (Ord. 27863 Exhibit A;
successive years, with new photographs supplied              passed Dec. 15, 2009: Ord. 27601 Exhibit A; passed
yearly. On expiration of the license and four                Apr. 3, 2007)
successive renewals authorized herein, a new license
shall be required which shall be issued only on              6B.220.335 Taxicab driver’s license –
application, with new photographs supplied, and new                     Application & renewal fee.
criminal background check. Whenever the license
                                                             An applicant for a taxicab driver’s license and
furnished by the City shall become worn out,
                                                             renewal thereof shall submit to the Director an
damaged, faded or otherwise unfit for use, the City
                                                             application as required pursuant to 6B.220.300 and a
may require that such license be destroyed and the
                                                             nonrefundable fee per 6B.220.120 or such other fee
licensee shall furnish three additional sets of recent
                                                             as may be set from time to time by the City Council.
photographs as required by this chapter and purchase
                                                             Fees paid under this subsection shall be used for the
a new license.
                                                             administration and enforcement of this chapter.
C. The Director shall deny any renewal application           (Ord. 27601 Exhibit A; passed Apr. 3, 2007)
if grounds exist for the Director to deny a license
pursuant to 6B.220.320. If no such grounds exist, the        6B.220.400 Taxicab owner – Operating
Director shall examine all Department records on the                    responsibilities.
taxicab driver and may deny the renewal if grounds
                                                             In addition to meeting the license application
exist that would justify denial under 6B.10.
                                                             requirements set forth in 6B.220.200, any owner of a
D. Denial of renewal of a taxicab driver license is          taxicab licensed and operating under this chapter,
subject to appeal pursuant to Chapter 6B.10 of the           shall comply with the following minimum standards:
Tacoma Municipal Code. (Ord. 27863 Exhibit A;
                                                             A. Maintain a business office that,
passed Dec. 15, 2009: Ord. 27601 Exhibit A; passed
Apr. 3, 2007)                                                1. Has a business telephone number that is listed in
                                                             the telephone book and can be answered during all
                                                             hours of operation;
                                                             2. Has a mailing address where the taxicab owner
                                                             representative will accept mail; and




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3. Stores all records that this chapter requires the           radio communication using a central dispatch radio
taxicab owner to maintain;                                     base station and a noncell frequency assigned and
                                                               licensed by the Federal Communications
B. Ensure that each affiliated taxicab is insured as
                                                               Commission (FCC) to an association or contracted
required pursuant to this chapter;
                                                               dispatch service in response to a telephone, internet
C. Ensure that each affiliated taxicab maintains the           or other request for service by a prospective
taxicab owner's color scheme and identification and            passenger. The dispatch system shall be located at
that each taxicab driver while operating an affiliated         the business office of the taxicab owner, unless
taxicab maintains and wears approved uniforms and              otherwise authorized by the Director;
adheres to the taxicab passenger relations standards
                                                               J. Comply with all regulations promulgated pursuant
pursuant to 6B.220.515;
                                                               to this chapter;
D. Maintain on file at the taxicab owner's place of
                                                               K. Permit the Director to carry out inspections
business proof of insurance required pursuant to this
                                                               without notice of all taxicab records required to be
chapter;
                                                               kept under this chapter;
E. Accept on behalf of any owner or driver of an
                                                               L. Pay all penalties imposed by the Department that
affiliated taxicab all correspondence from the
                                                               are either not contested or are upheld after review;
Director to that owner or driver;
                                                               and
F. Deliver to the owner and taxicab driver of an
                                                               M. Maintain facilities and personnel sufficient to
affiliated taxicab any correspondence from the
                                                               insure that every taxicab operated by the taxicab
Director to that owner or driver as soon as reasonably
                                                               owner complies with the requirements of this
possible after the taxicab owner receives such
                                                               Chapter. (Ord. 27601 Exhibit A; passed Apr. 3,
correspondence;
                                                               2007)
G. Collect and store for at least two (2) years, trip
sheet records of every trip for affiliated taxicabs,           6B.220.405 Refusal of service.
including daily logs of taxicabs in service, together          A taxicab owner shall not refuse to respond to any
with the driver's name, taxicab number and summary             request for taxicab service received from a location
of trip sheet totals, all in a form as prescribed by the       within the City. (Ord. 27601 Exhibit A; passed
Director and required pursuant to Subsection                   Apr. 3, 2007)
6B.220.600.J;
H. Collect and provide the following service                   6B.220.410 Taxicab owner– Approval of
information to the Director annually, at a time set by                    color scheme and uniform.
regulation adopted pursuant to this chapter:                   A. The Director shall have final approval over the
1. Number of service requests (trips),                         taxicab owner's color scheme and uniform for each of
                                                               its affiliated taxicabs, in order to ensure that there is
2. Average number of taxicabs operating during the             no risk of confusion between the colors of different
year,                                                          taxicab owners, to ensure that the color scheme and
3. Average number of operating hours per week per              uniform meet the requirements of this chapter, and to
taxicab,                                                       ensure that the uniform meets the description
                                                               contained in the taxicab owner’s vehicle license
4. Total paid trip miles for the past year per taxicab,        application.
and;
                                                               B. Uniforms shall include full length pants (hemmed
I. Maintain a dispatch system in operation during the          slack material), collared shirt, and shoes. Summer
taxicab companies hours of operation each day                  uniforms can include Bermuda shorts (hemmed slack
utilizing two-way radios or cellular phone                     material) that extend down to within two (2) inches
communication and capable of providing reasonably              of the top of the knee cap and which are of a similar
prompt service in response to requests received by             color and pattern to the uniform full-length pants.
telephone. By no later than December 31, 2010 all              The uniform may be modified in individual cases as
taxicab companies shall maintain a dispatch system             necessary to 1) avoid interfering with the taxicab
in operation during the taxicab companies hours of             driver's religious beliefs and/or 2) accommodate the
operation each day utilizing two-way radios                    taxicab driver's disability or disabilities. Drivers
communicating with taxicabs equipped and operated              shall not wear as an outer garment any of the
so that it can be contacted continuously by two-way




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following: undershirt or underwear, tank tops, body          minimum, the taxicab vehicle name and number, the
shirts (see-through mesh), swimwear, jogging or              driver's taxicab driver license number, a consumer
warm-up suits or sweatshirts or similar attire, shorts       survey and complaint card and shall display the
or trunks (jogging or bathing), sandals, or any similar      following notice: "The driver of this taxicab is
clothing.                                                    required by the Tacoma City Code to give a receipt
                                                             for services provided to any passenger who requests
C. No two taxicab owners shall have the same
                                                             one. If you have a complaint about a taxicab, contact
colors, unless the owners provide evidence to the
                                                             the taxicab owner (name, address, phone number) or
satisfaction of the Directory that they have the right
                                                             the Director (mailing address), (phone number)." The
under a franchise, license, lease or other similar
                                                             size, shape, color, type of material, size of characters,
agreement with a taxicab company to use the color
                                                             location of the notice, or other relevant factors shall
scheme of such taxicab company. If there exists any
                                                             be subject to the Director’s approval.
conflict or apparent conflict between color schemes
presented by a taxicab owner in its application for a        B. The taxicab owner shall maintain a log of, and
taxicab license with any other licensee(s) or                forward to the Director upon request, each oral or
applicant(s), the Director shall, after notice to all        written customer complaint that the taxicab owner
interested parties, and hearing of their respective          receives about the taxicab owner, lessee of a taxicab,
contentions, find the true facts and determine the           or driver of a licensed taxicab. Where applicable, the
matter and advise all interested parties. The                taxicab owner should include a notice of the action
Director’s decision shall be final.                          taken by the taxicab owner to resolve the complaint
                                                             and the disposition.
D. Nothing herein contained shall be construed as
prohibiting the same licensee from using several             C. The taxicab owner shall provide to the Director,
different colors, designs, or dresses, provided that the     annually or more often if so required by the Director,
same have been in actual bona fide use prior to the          a report of the number of complaints received
passage of this chapter and that they do not conflict        regarding:
with those of any other licensee having a prior claim
                                                             (1) driver conduct sorted by driving behavior,
thereto.
                                                             communication, personal dress or hygiene;
No such license shall be issued if the color scheme,
                                                             (2) vehicle condition sorted by appearance,
design or dress to be used upon the vehicle is the
                                                             mechanical and/or safety;
same or similar to that being used by another licensee
and as set forth in such licensee's application, unless      (3) service response; and
the use of such color scheme, design or dress be
                                                             (4) lack of driver knowledge of route or requested
consented to in writing by all other licensees who use
                                                             destination;
or adopt such similar or same color scheme, design
or dress, which agreement shall be filed with the            D. The Director shall have the power to investigate
City. (Ord. 27601 Exhibit A; passed Apr. 3, 2007)            any and all complaints concerning possible violations
                                                             of this chapter or regulations adopted hereunder,
6B.220.415 Identification of taxicab.                        order corrective action to be taken by the taxicab
Every taxicab shall be equipped with and maintain an         owner or taxicab driver, and assess civil
operating top light. Taxicabs shall prominently and          administrative penalties as provided in this chapter.
uniformly display on the outside of each such                (Ord. 27601 Exhibit A; passed Apr. 3, 2007)
taxicab, on both sides, the full name of the taxicab
owner, the cab number, the telephone number of that          6B.220.425 Taxicab – Vehicle operating
owner where service can be requested, and the word                      requirements.
"taxi", “taxicab” or "cab." Every affiliated taxicab         In addition to the minimum requirements set forth
shall be painted in the colors of the taxicab owner as       herein, the Director may recommend to the City
approved by the Director. (Ord. 27601 Exhibit A;             Council and the City Council may establish such
passed Apr. 3, 2007)                                         safety and quality requirements applicable to the
                                                             operation of all taxicabs as are necessary to ensure a
6B.220.420 Complaints.                                       standard of excellence for the operation of taxicabs in
A. Every taxicab shall be equipped with a consumer           the City of Tacoma. No taxicab licensed by the City
information board conspicuously posted in a                  may lawfully operate within the City of Tacoma
prominent place within the passenger compartment.            unless the following minimum vehicle requirements
Such consumer information board shall include, at a          are met:




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A. All applicable licenses required pursuant to this           K. Every taxicab will be equipped with such safety
chapter are in force for the taxicab;                          equipment as is required by state or federal law, or
                                                               this chapter.
B. The affiliated taxicab complies with the approved
color scheme of the taxicab owner;                             L. Every taxicab shall be equipped with seat belts or
                                                               other restraining devices for every passenger;
C. The vehicle has insurance as required by this
chapter provided, that if an insurance policy is               M. By no later than December 31, 2010 all taxicabs
canceled, or a vehicle is deleted from the policy,             and all taxicab companies shall be equipped with a
proof of a new policy including the vehicle must be            global positioning system capable at all times of
filed with the Director before the vehicle is canceled         readily identifying the location of each affiliated
or deleted from the previous policy;                           taxicab cab. Such system must be capable of
                                                               recording the locations and times and maintaining
D. An approved mechanic has issued a valid
                                                               records and making them available to law
Certificate of Safety for the vehicle within the last
                                                               enforcement, and has to be transmitting information
license year. Attached to this Certificate of Safety
                                                               to someone;
must be a certification stating that the taxicab has
passed an emissions tests conducted by an                      N. By no later than December 31, 2010 all taxicabs
Authorized Emission Specialist who has been                    and all taxicab companies shall be equipped with a
certified by the Washington State Department of                monitored silent alarm system;
Ecology. The Certificate of Safety and emission
                                                               O. By no later than December 31, 2010 all taxicabs
certification remain valid, if the vehicle is sold, until
                                                               must be equipped with an operable digital security
the next renewal date;
                                                               camera system. Access to images made by any
E. The taxicab displays a taxicab plate with a current         digital security camera is restricted to law
year decal issued by the Director;                             enforcement personnel solely for the investigation
                                                               and prosecution of crimes. Nothing in this
F. All rates, including discounts or special rates, and
                                                               subsection O shall be construed to remove a law
all taxicab numbers and letters are displayed in the
                                                               enforcement agency’s obligation to comply with the
manner prescribed pursuant to Subsection
                                                               Fourth Amendment of the United States Constitution
6B.220.700.H.;
                                                               and article I, section 7 of the Washington
G. The vehicle contains a map of Tacoma and the                Constitution in obtaining access to digital security
region published within the past two (2) years, which          camera images, including the requirement to obtain a
will be displayed to any passenger upon request;               search warrant if needed;
H. The taxicab is equipped with a taximeter meeting            P. A taxicab must maintain a continuous connection
the requirements of Subsection 6B.220.600. By no               between the taximeter and the computer dispatch
later than December 31, 2010 the taxicab shall be              system, if such system is installed;
equipped with a properly sealed, working, and
                                                               Q. Vehicle age requirements:
accurate receipt-issuing taximeter or receipt-issuing
mobile data terminal;                                          (1.) The vehicle’s model year shall be no more than
                                                               nine (9) years prior to the date of applications. For
I. The taxicab contains no scanner or other type of
                                                               example, vehicles licensed on July 31 of 2009 must
receiver that is capable of monitoring another taxicab
                                                               be 2000 models or newer. All vehicles purchased
company’s assigned frequency, except as otherwise
                                                               and licensed after September 1, 2007 must meet this
permitted by the Director;
                                                               9 year age limit. The following transition periods
J. The taxicab is equipped and operated so that it can         will apply to taxicab companies for all affiliated
be contacted continuously by two-way radio or                  taxicabs purchased on or before that date:
cellular phone communication. By no later than
                                                               Percent of fleet that must meet 9 year or newer
December 31, 2010 all taxicabs shall be equipped
                                                               requirement:
and operated so that it can be contacted continuously
by two-way radio communication using a central                 October 1, 2008: at least 33%,
dispatch radio base station and a noncell frequency
                                                               April 1 2009: at least 66%, and
assigned and licensed by the FCC to an association or
contracted dispatch service in response to a                   October 1, 2009: 100%.
telephone, internet or other request for service by a
prospective passenger;




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Replacement of vehicles under this subsection shall           6B.220.435 Taxicab owner responsibilities.
be on an oldest vehicle first basis unless permission         A. The owner of a taxicab shall ensure the taxicab is
is granted by the Director, and                               being operated only by a driver who holds a valid
R. Any other requirements set forth in regulations            taxicab driver’s license;
adopted pursuant to this chapter. (Ord. 27601                 B. The taxicab owner shall maintain a business
Exhibit A; passed Apr. 3, 2007)                               address and a mailing address where the owner can
                                                              accept mail, and a business telephone in working
6B.220.430 Destruction, replacement,                          order that can be answered during all hours of
           retirement or inactivity of a                      operation. The taxicab owner’s office or dispatch
           taxicab.                                           center may suffice for this requirement;
A. The taxicab owner shall notify the Director in             C. The taxicab owner and driver permits and
writing within five (5) working days whenever a               consents to the Department’s inspection of the
taxicab is destroyed, rendered permanently                    taxicabs without notice;
inoperable, sold or is taken out of service by the
owner for any reason.                                         D. The owner of a taxicab shall ensure that the
                                                              taxicab driver complies with operating and conduct
B. Any vehicle that, for a period of at least ninety          standards described in this chapter;
(90) consecutive days, is not legally operated as a
taxicab, shall be considered retired and the taxicab          E. The taxicab owner shall comply, and shall ensure
vehicle license for each retired vehicle shall be             that the taxicab driver complies, with any applicable
deemed abandoned and void. The licensee shall                 regulations promulgated under this chapter.
immediately surrender the taxicab plate and year              (Ord. 27601 Exhibit A; passed Apr. 3, 2007)
decal, for each such vehicle to the Director.
Abandoned licenses may not be transferred or                  6B.220.500 Taxicab driver operating
reinstated by any means without the Director's prior                     standards.
written permission. The Director, in considering              A. A taxicab driver shall not operate a taxicab
whether to grant such permission shall consider the           without first obtaining and maintaining a valid
following nonexclusive factors:                               taxicab driver’s license.
(1) The licensee must submit a written request for an         B. No taxicab driver whose license has been revoked
extension of time that states the specific reason             by the Director shall apply for a new license for one
additional time is required, identifies a plan and            (1) year from the effective date of such revocation.
timetable for placing the taxicab in service within the
shortest possible time, and attaches all documents            C. A taxicab driver shall complete daily vehicle
substantiating the factual information contained in           safety checklists, in a form and content approved by
the request.                                                  the Director. Daily vehicle checklists shall include a
                                                              list of vehicle equipment to be checked before
(2) The plan and timetable submitted must reflect a           starting each shift, including but not limited to the
reasonable approach for placing a taxicab in service          lights, brakes, tires, steering, seat belts, taximeter
within the shortest possible time frame;                      seal, and other vehicle equipment to see that they are
(3) If the Director determines that the request for an        working properly.
extension of time should be granted, the Director             D. A taxicab driver, before starting each shift, shall
may grant the licensee no more than thirty (30)               ensure that the taxicab plate, taxicab vehicle license,
additional calendar days (in addition to the original         vehicle registration and proof of insurance card are in
ninety (90) days) to place the taxicab back into              the taxicab.
service;
                                                              E. A taxicab driver shall not operate a taxicab unless
(4) No extensions will be granted to any licensee             the interior and the exterior of the taxicab are clean
who is unable to meet the basic operational costs,            and in good repair.
including liability insurance, regulatory fees, and
normal maintenance and repairs of operating a                 F. A taxicab driver shall not transport more
taxicab;                                                      passengers than the number of seat belts available
                                                              nor more luggage than the taxicab capacity will
(5) No more than one extension will be granted for            safely and legally allow.
each taxicab license during its license year.
(Ord. 27601 Exhibit A; passed Apr. 3, 2007)




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G. A taxicab driver shall allow the Director to inspect        term "neat and clean" as it relates to clothes shall
the taxicab without notice at any reasonable time or           mean that all clothing is un-wrinkled, clean, free
place.                                                         from soil, grease and dirt and without un-repaired
                                                               rips or tears;
H. A taxicab driver shall pay all penalties imposed by
the Department that are either not contested or are            C. A taxicab driver shall be clean and well groomed
ultimately upheld. (Ord. 27863 Exhibit A; passed               at all times while on duty. "Clean" means that state of
Dec. 15, 2009: Ord. 27601 Exhibit A; passed Apr. 3,            personal hygiene, body, hair and scalp cleanliness
2007)                                                          and absence of offensive body odor normally
                                                               associated with frequent clothes laundering and
6B.220.505 Conduct of drivers.                                 bathing or showering. "Well groomed" means beards
No taxicab driver shall:                                       and mustaches are groomed and neatly trimmed, and
                                                               scalp and facial hair is neatly trimmed, and combed
A. Allow another person to use his taxicab driver’s            or brushed;
license or temporary license;
                                                               D. A taxicab driver shall provide customers with
B. Operate any taxicab while consuming, or while               professional and courteous service at all times;
under the influence of alcohol, or in a careless or
reckless manner or in a manner contrary to the laws            E. A taxicab driver shall not engage in threatening or
of the City or the State of Washington;                        disruptive conduct, or use loud, profane, abusive or
                                                               obscene language offensive to the passenger, while
C. Operate any taxicab while consuming, or while               operating a taxicab;
under the influence of drugs, unless such drugs are
available commercially over the counter, or are being          F. A taxicab driver shall not smoke in a Taxicab.
taken pursuant to a doctor’s prescription, and, in any         "Smoke" or "smoking" means the carrying or
case, such drug usage does not impair the driver’s             smoking of any kind of lighted pipe, cigar, cigarette,
ability to operate the taxicab;                                or any other lighted smoking equipment;

D. Use a taxicab in the commission of any crime; nor           G. A taxicab driver shall not refuse a request for
                                                               service because of the driver's position in line at a
E. Sleep in the taxicab. (Ord. 27601 Exhibit A;                taxicab stand; a passenger may select any taxicab in
passed Apr. 3, 2007)                                           line.
                                                               H. A taxicab driver shall not refuse to issue a receipt
6B.220.510 Items lost and found.
                                                               for a fare paid if one is requested;
Taxicab drivers shall examine their taxicabs at the
end of each shift and turn over any items left by a            I. A taxicab driver shall not drive a passenger to his
passenger within the taxicab to the taxicab owner.             destination by any other than the most direct and safe
The taxicab owner shall maintain a written record of           route, unless requested to do so by the passenger;
all items turned over to it. This record shall contain a       J. A taxicab driver shall at all times assist a passenger
description of the item, the date it was turned in, the        by placing luggage or packages (under fifty (50)
cab in which it was found, and the driver who turned           pounds) in and out of the taxicab;
in the item. The item shall be examined and the
owner identified and notified, if possible. If the item        K. A taxicab driver shall not refuse to transport in the
is claimed, a record shall be made of the name and             taxicab any passenger's wheelchair which can be
address of the claimant. No item shall be disposed of,         folded and placed in either the passenger, driver, or
other than by return to its owner, within 90 days of           trunk compartment of the taxicab, an assist dog or
the date it is turned in, and if disposed after 90 days,       guide dog to assist disabled or handicapped persons,
of a record must be made of its disposition.                   groceries, packages or luggage when accompanied by
(Ord. 27601 Exhibit A; passed Apr. 3, 2007)                    a passenger;
                                                               L. A taxicab driver shall effective December 31,
6B.220.515 Taxicab driver-passenger                            2010, upon request, provide each passenger a receipt
           relations standards.                                upon payment of the fare. The receipt shall
A. A taxicab driver shall wear the uniform adopted             accurately show the date and time, place of pickup
by the taxicab owner and approved by the Director;             and delivery, the amount of the fare, the taxicab
                                                               name, number and association, and the printed name
B. A taxicab driver's clothes shall be neat and clean          and taxicab driver’s license number of the taxicab
at all times that the driver is on the driver's shift. The     driver;




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M. A taxicab driver shall not permit any person or           6B.220.600 Taxicab driver taxicab
pet to ride in the taxicab unless that person or pet                    meter/Rates standards.
accompanies, or is in the vehicle at the request of, a
                                                             A. A taxicab driver shall not operate any taxicab that
fare-paying individual. This requirement shall not
                                                             is not equipped with a taximeter. Every such
apply to uniformed driver trainees;
                                                             taximeter shall be sealed and in good working order
N. It shall be unlawful for any person to engage in          and accurate operating condition and shall at all times
any work or employment for more than 12 hours in             comply with the specifications, tolerances, and other
any 24-hour period of time during any part of which          technical requirements as adopted by the National
he is engaged in the occupation of driver for a              Conference on Weights and Measures and set forth at
taxicab;                                                     Section 5.54 of the National Institute of Standards
                                                             and Technology Handbook 44 of Specifications,
O. A taxicab driver shall not refuse to transport any
                                                             Tolerances, and Other Technical Requirements for
person except when:
                                                             Weighing and Measuring Devices, 2003. Every
1. The taxicab driver has already been dispatched on         taximeter shall be inspected, sealed and certified at
another call;                                                installation, at change in rate, and within 1 year of
                                                             the last inspection. A certificate of inspection
2. The passenger is acting in a suspicious, disorderly       certifying compliance with this chapter shall be
or threatening manner, or otherwise causes the               issued by the Director upon each required taximeter
taxicab driver to reasonably believe that the taxicab        inspection and the taximeter shall upon each such
driver's health or safety, or that of others, may be         inspection be sealed by the Director. Such certificate
endangered;                                                  of inspection shall include:
3. The passenger cannot, upon request, show ability          1. The identifying number of the taximeter;
to pay the fare;
                                                             2. The make, model and license number of the
4. The passenger refuses to state a specific                 taxicab in which the taximeter is installed;
destination upon entering the taxicab.
                                                             3. The name of the taxicab owner;
P. A taxicab driver shall be able to provide a
reasonable amount of change, and if correct change is        4. The date of inspection;
not available, no additional charge will be made to
                                                             5. A certification that the taximeter has been
the passenger in attempting to secure the change;
                                                             inspected and approved as operating within the limits
Q. A taxicab driver shall not charge a fare higher           of accuracy as specified by this Section and on the
than that authorized by this chapter for passenger           basis of rates on file with the Director under this
transportation or defraud a passenger; and                   chapter;
R. A taxicab driver shall not in any way make any            6. The signature of the individual making the
discriminatory charges to any person, or make any            certification; and
rebate or in any manner reduce the charge to any
                                                             7. A copy of the certificate shall be kept on file in the
person unless such is in conformity with the
                                                             office of the taxicab owner.
discounts or surcharges contained in the filed rates.
(Ord. 27863 Exhibit A; passed Dec. 15, 2009:                 B. No taxicab shall be operated with a taximeter
Ord. 27601 Exhibit A; passed Apr. 3, 2007)                   which does not operate within the tolerances as
                                                             adopted by the National Conference on Weights and
6B.220.520 Taxicab driver soliciting and                     Measures and set forth at Subsection T of Section
           cruising standards.                               5.54 of the National Institute of Standards and
                                                             Technology Handbook 44 of Specifications,
A. A taxicab driver may solicit passengers only from
                                                             Tolerances, and Other Technical Requirements for
the driver's seat or standing immediately adjacent to
                                                             Weighing and Measuring Devices, 2003. A
the taxicab (within 12 feet), and only when the
                                                             certificate of inspection may be examined or a
taxicab is safely and legally parked.
                                                             taximeter re-inspected by any police officer or the
B. A taxicab driver shall not use any other person to        Director at any time during normal business hours.
solicit passengers.                                          No taximeter shall be used unless the same carries
                                                             thereon an unbroken seal affixed thereto by the
C. A taxicab driver shall not hold out the taxicab for
                                                             qualified taximeter repair service or the Director.
designated destinations. (Ord. 27601 Exhibit A;
passed Apr. 3, 2007)




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C. For the purpose of checking the accuracy of said            3. Vehicle for-hire license number;
taximeter, the taxicab to which the same is fixed shall be
                                                               4. Beginning and ending odometer reading;
made available to the City of Tacoma at such times as the
Chief of Police or Director may direct.                        5. Beginning and ending time of each shift worked;
D. No license shall be issued for a taxicab until the          6. Date, time, place or origin, and dismissal of each
taximeter attached thereto shall have been inspected           trip;
and found to be accurate and sealed, and the annual
                                                               7. Fare collected;
inspection fee paid. By no later than December 31,
2010 the taxicab shall be equipped with a properly             8. Number of passengers;
sealed, working, and accurate receipt-issuing
                                                               9. "No shows"; and
taximeter or receipt-issuing mobile data terminal.
                                                               10. Contract rates or special rates.
E. A taxicab driver must activate the taximeter at the
beginning of each trip and deactivate the taximeter            K. A taxicab driver shall allow the Director to inspect
upon completion of the trip. Beginning of a trip               the daily trip sheet at any time, without notice.
means the point where the passenger is seated and the
forward motion of the vehicle begins. It shall be the          L. A taxicab driver shall turn in completed trip sheets
duty of the driver to call the attention of passengers         to the taxicab owner at least weekly. (Ord. 27863
to the amount registered and the taxicab flag shall be         Exhibit A; passed Dec. 15, 2009: Ord. 27601
placed in a non-recording position until the fare is           Exhibit A; passed Apr. 3, 2007)
paid. It shall be unlawful for any person owning,
operating or driving a taxicab to operate or drive             6B.220.605 Establishment of taxicab stands.
such taxicab unless such taximeter is used in                  A. The City Council may, by resolution or ordinance
determining the fare to be charged, and no other or            upon the recommendation of the Director, establish
different fare shall be charged to the passenger than          nonexclusive taxicab stands. The areas so established
is recorded on the reading face of said taximeter for          by the City Council as nonexclusive taxicab stands
the trip.                                                      shall be identified by curb use signs. When the City
                                                               Council establishes nonexclusive taxicab stands, the
F. No driver of a taxicab, while carrying passengers
                                                               location thereof shall be specifically described in the
or otherwise in service, shall display the signal
                                                               ordinance or resolution creating the same.
affixed to the taximeter in such a position as to
denote such vehicle is not in service, or in such              B. The right to occupy said nonexclusive taxicab
position as to denote that it is in service at a rate of       stands shall be shared in common with other taxicabs
fare different from that to which the driver is entitled       which qualify for use of said areas as hereinafter set
under the provisions of this chapter.                          forth. (Ord. 27601 Exhibit A; passed Apr. 3, 2007)
G. A taxicab driver shall assure that the meter
reading is visible from a normal passenger position at         6B.220.610 Taxicab driver taxi stand
all times.                                                                standards.
                                                               A. A taxicab driver shall not leave the taxicab
H. A taxicab driver shall not operate a taxicab that
                                                               unattended in a taxicab stand for more than fifteen
does not have the rate posted as required by the
                                                               (15) minutes. Such vehicles will be impounded by
chapter.
                                                               order of the Director, Chief of Police or duly
I. A taxicab driver shall not ask, demand or collect           appointed City of Tacoma law enforcement officer.
any rate or fare other than as specified on the meter,
                                                               B. A taxicab driver shall occupy a taxicab stand only
or pursuant to special rates or contract rates on file
                                                               when available for service.
with the Director.
                                                               C. A taxicab driver shall not perform engine
J. A taxicab driver shall complete daily trip sheets, in
                                                               maintenance or repairs on the taxicab while at a
a form and content approved by the Director, and
                                                               taxicab stand. (Ord. 27601 Exhibit A; passed Apr. 3,
shall show all trips in an accurate and legible manner
                                                               2007)
as each trip occurs. Daily trip sheets shall include the
following information:
1. Driver's name and for-hire license number;
2. Owner's name and vehicle name and number;




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6B.220.615 Taxicab stand licenses.                           1. An initial charge for which one passenger shall be
A. No person shall stop or park in a taxicab stand           entitled to transportation for a distance not less than
without having paid the current annual taxicab               1/18 mile or fraction thereof;
vehicle license fee pursuant to this chapter.                2. A charge for waiting time on a per hour basis or
B. Any taxicab owner desiring to allow its affiliated        proportionate fraction thereof;
taxicabs to stop or park at a taxicab stand shall, on or     3. Subsequent to the initial charge provided for in
before January 31 of that year submit an application         Subsection 6B.220.700 C.1., the maximum rate to be
and pay the required fees or its application for a           charged for each 1/18 mile or fraction thereof, and
taxicab stand license shall be denied. (Ord. 27863           the hourly rate or proportionate fraction thereof for
Exhibit A; passed Dec. 15, 2009: Ord. 27601                  waiting time subsequent to the initial charge provided
Exhibit A; passed Apr. 3, 2007)                              in Subsection 6B.220.700 C.1;
                                                             4. An additional charge for each extra passenger; and
6B.220.620 Parking.
It shall be unlawful to park or leave any taxicab            5. The Director shall develop an index for
except at a taxicab stand or parking area designated         considering the raising or lowering of maximum
or approved for the use of taxicabs; provided,               meter-based rates no less frequently than every two
however, that nothing herein shall prohibit an               years.
operator from parking his or her taxicab in an area          D. Except as otherwise specified in the rate schedule,
designated or approved for such use for periods not          where passengers board or leave the cab at different
exceeding 10 minutes to allow the operator to                points, the last person leaving the cab is responsible
purchase meals or to tend to his or her individual           for the entire fare. Passengers may make whatever
physical needs. Whenever any taxicab is parked or            arrangements for payment of the fare between
left standing within any taxicab stand or parking area       themselves that they desire. One flag drop shall be
designated or approved for the use of taxicabs, each         made at the beginning of the trip but not again until
taxicab shall have in attendance a separate operator.        all passengers have been delivered to their respective
An operator shall be deemed to be in attendance so           destinations.
long as he or she is in the immediate vicinity of and
within sight of his or her taxicab and not inside any        E. Where a passenger is being transported, no extra
building. Taxicabs shall not be parked on public             charge is to be made for transporting any items
streets except as above set forth. (Ord. 27601               belonging to that passenger, including personal
Exhibit A; passed Apr. 3, 2007)                              luggage and aids necessary for travel by handicapped
                                                             persons, if those items fit within the interior of the
6B.220.700 Rates.                                            taxicab, including the trunk, each item can be carried
                                                             by a single person, and all such items can be carried
A. Every taxicab owner shall file with the Director a
                                                             by the passenger or passengers and the driver in a
schedule of rates to be charged for the services of
                                                             single trip to the taxicab.
affiliated taxicabs it operates.
                                                             F. No charge is to be made for time lost or distance
B. The rate schedule filed with the Director may
                                                             traveled while the taxicab is disabled. No charge is to
contain special rates for zone fares, ride sharing, taxi
                                                             be made for traveling empty while en route to pick
pooling, fixed route service, or any other special
                                                             up a passenger, unless the person requesting the
services offered by the owner. Each rate schedule
                                                             taxicab refuses to hire it after it arrives, in which case
shall also include a meter-based fare that shall not
                                                             an amount equal to the minimum charge on file as
exceed the maximum fare as may be established
                                                             specified in Subsection 6B.220.700.C.1 of this
pursuant to Subsection 6B.220.700 C.
                                                             Section may be made.
C. If the Director determines that a maximum fare
                                                             G. A taxicab owner may make written contractual
should be established, the Director shall recommend
                                                             arrangements to charge contract rates other than
to the City Council, and upon such recommendation,
                                                             those specified in the filed rate schedules, provided
the City Council may adopt, a schedule for the
                                                             that these contracts not be made effective prior to
following rates which shall be the maximum fare
                                                             filing with the Director in the same manner as
which shall be charged and collected for the
                                                             prescribed for rate schedules.
transportation of passengers in taxicabs for trips
within the City:                                             H. A clear and complete summary of the rate
                                                             schedule filed with the Director shall be printed on a




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rate card to be posted in a conspicuous place in the          6B.220.805 License violations and penalties –
passenger compartment of every taxicab, and a                            Taxicab owner, taxicab vehicle,
summary of the meter rate in a form approved by the                      and taxicab driver.
Director shall be placed in a manner to be visible
                                                              A. Any person found with violations as provided in
from the outside of every taxicab. The form of the
                                                              6B.220.805 shall be subject to a civil penalty as
rate summaries shall be subject to the review and
                                                              described below. It is the responsibility of the
approval of the Director prior to their being posted.
                                                              taxicab owner to contact appropriate city staff to
When a change of rate schedule is filed with the
                                                              request inspection for compliance with this code.
Director, the taximeter, rate card, and rates posted
shall be converted for every taxicab as soon as               B. Class ‘A’ violations include but are not limited to:
practicable. The rates posted shall not vary from
those used in the taximeter in any taxicab in service.        1. Driving without a valid taxicab driver’s license;

I. No person shall charge, or cause or allow any              2. Driving without a valid taxicab vehicle license
person to charge any fare other than the applicable           plate;
fare from rate schedules posted on the taxicab or             3. Driving without valid insurance as required in
from contracts approved by the Director.                      6B.220.200;
J. Every driver of a taxicab shall have the right to          4. Operating a taxicab with a revoked or suspended
demand payment of the legal fare in advance and               taxicab vehicle or and/or driver’s license.
may refuse to carry a passenger unless such legal fee
is prepaid. No driver of a taxicab shall carry any            Class ‘B’ violations are related to vehicle safety
other person other than the passenger first employing         standards that include not having one or more of the
the taxicab without the consent of such passenger.            following:

K. In the event of a dispute over a fare, the passenger       1. The vehicle equipment found not to be up to safety
shall pay the fare demanded by the driver. The driver         standards including, but not limited to, windshield,
shall give the passenger a receipt noting the amount          tires, spare tire/jack, headlights, four-ways, blinkers,
of the fare and a description of the trip. The                brake light, tail/back up lights, horn, windshield
passenger may apply to the Director for a refund of           wipers, glass/window operate, door handle, seat
any overcharge and ask that the driver be disciplined.        belts, brake, accelerator emergency brake, mirrors,
(Ord. 27601 Exhibit A; passed Apr. 3, 2007)                   speedometer, taxi meter;
                                                              2. Failure to appear for inspection scheduled by the
6B.220.800 License suspension & revocation                    Director;
           – Taxicab owner, taxicab vehicle,                  3. Allowing vehicle insurance to lapse; or
           and taxicab driver.
                                                              4. Any other vehicle safety standard identified on the
A. If three (3) or more Class ‘A’ violations are found
                                                              Vehicle Safety Checklist.
and a subsequent penalty issued to a taxicab owner or
its affiliated taxicabs or taxicab drivers within any         Class ‘C’ violations are vehicle and driver standards
365 day period, the taxicab vehicle licenses                  that include not having one or more of the following:
associated with that taxicab owner may be
temporarily suspended for up to a five (5) day period.        1. Taxicab drivers license displayed, exterior phone
                                                              number on cab, cab number on both sides of vehicle,
B. Any license issued under this chapter including a          exterior rates posted on cab, interior rates posted,
taxicab vehicle license or taxicab driver license may         consumer complaint form, map of Tacoma (not older
be revoked or suspended by the Director pursuant to           than 2 years), trip sheets, vehicle safety checklist,
Section 6B.10.140 or 6B.10.145 of the Tacoma                  upholstery, mats, carpet, driver in uniform, dirt,
Municipal Code or as otherwise provided pursuant to           stains or litter in vehicle, trunk clean with liner, body
this chapter. In addition, any license revocation or          defects, interior lights.
suspension may be appealed pursuant to Section
6B.140 or 6B.10.145 as appropriate. (Ord. 27863               C. Penalties for violations shall be as follows:
Exhibit A; passed Dec. 15, 2009: Ord. 27601                         Violation      Penalty
Exhibit A; passed Apr. 3, 2007)                                        A           $500
                                                                       B           $75
                                                                       C           $25




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D. Any penalty issued under this subsection may be
appealed pursuant to the process in Section
6B.10.265. (Ord. 27863 Exhibit A; passed Dec. 15,
2009)




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                                                               “Special event” means the congregation of a
                    Chapter 6B.230                             minimum of 15 vendors who are dealers,
     TEMPORARY LICENSES – SALES                                demonstrators, sellers or traders who rent, lease,
            OR SHOWS                                           purchase or otherwise obtain a sales area from a
                                                               promoter for the purpose of selling, bartering,
Sections:                                                      exchanging, trading or displaying goods or services.
6B.230.010     License required.                               “Special event location” means any area open to the
6B.230.020     Definitions.                                    public wherein vendors, dealers, sellers, traders or
6B.230.030     License fees.                                   advertisers congregate for the purpose of
6B.230.040     Special event exclusions.                       participating in a special event.
6B.230.050     Exemptions.
6B.230.060     Special event requirements.                     “Temporary” means an event that is open to the
                                                               public for a period not to exceed ten consecutive
6B.230.010 License required.                                   days.
A. Show. It shall be unlawful for any person to                “Transient stocks” means any stock of goods, wares
operate, conduct, present or stage any temporary               or merchandise brought into the City temporarily for
show without first obtaining a license pursuant to the         disposal, as distinguished from stocks of goods,
provisions of this chapter.                                    wares and merchandise brought into the City in
                                                               connection with operation of a merchandising
B. Special event. It shall be unlawful for any person
                                                               business permanently operated in the City or in
to act as a vendor in a temporary show without first
                                                               connection with an organized public exhibit or show,
obtaining the necessary vendor’s license. Examples
                                                               convention, conference activity or trade show, all in
of temporary special events include, but are not
                                                               which multiple vendors participate and the duration
limited to, trade shows, festivals, fairs, arts and crafts
                                                               of which is ten consecutive days or less.
shows, home shows, recreational vehicle shows, boat
shows, or antique shows open to the public.                    “Vendor” means any person who exhibits goods or
                                                               services in a multiple-sales area at any multiple-sales
C. Transient stock. It shall be unlawful for any
                                                               location for the purpose of selling, bartering, trading,
person to sell or offer for sale any transient stock of
                                                               exchanging, or advertising such goods or services.
goods in the City without first obtaining a license
                                                               (Ord. 27406 § 26; passed Aug. 30, 2005: Ord. 27297
pursuant to the provisions of this chapter.
                                                               § 1; passed Nov. 23, 2004)
(Ord. 27297 § 1; passed Nov. 23, 2004)
                                                               6B.230.030 License fees.
6B.230.020 Definitions.
                                                                            Type of license                 Fee
As used in this chapter, the following terms have the
meanings indicated:                                               Special event, per vendor per day     $         5

“Event” means any show in duration not more than                  Transient stock, per day              $     200
one week.                                                         Show, per event                       $       50

“Promoter” means any person engaged in the                        Show, per year                        $     260
business of offering to any vendor, directly, or               (Ord. 27406 § 27; passed Aug. 30, 2005: Ord. 27297
indirectly, sales areas within a special event location        § 1; passed Nov. 23, 2004)
for the purpose of using such area during the term of
the special event license.                                     6B.230.040 Special event exclusions.
“Sales area” means any stall, booth, stand, space,             Vendors excluded from the provisions of this chapter
section, unit, or specified floor area within any              and the licensing requirements of this chapter are
special event location where goods or services are             those who participate in a show at which attendance
offered or displayed by a vendor for the purpose of            is restricted and which show is not open to the
sale, trade, barter, exchange or advertisement.                public. Also excluded are vendors at flea markets,
                                                               swap meets, transient stock vendors licensed under
“Show” means any temporary public exhibition of                this chapter, and dealers of secondhand merchandise
entertainment, including, but not limited to, any              who are licensed under Chapter 6B.160 (not
circus, carnival, festival, motocross, motor sport,            including vendors at antique shows). (Ord. 27297
rodeo, trained animal show, dance performance, play,           § 1; passed Nov. 23, 2004)
or other organized performances and/or exhibitions.




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6B.230.050 Exemptions.
Vendors licensed under Chapters 6A.30 and 6B.20
are exempt from the provisions for the term and
activity for which the license was issued. In addition,
the following are exempt:
A. Amateur or other exhibitions given solely for the
benefit of any charitable organizations, or literary
organization, and amateur or little theater
productions.
B. Baseball, football, and other athletic games.
C. Motion picture theaters.
D. Temporary events that are operated within a
theater, permanent building, or auditorium licensed
under this chapter.
E. Holders of entertainment and dancing licenses
issued pursuant to Chapters 6B.70 or 6B.80.
(Ord. 27297 § 1; passed Nov. 23, 2004)
6B.230.060 Special event requirements.
The promoter shall submit to the Department a list of
the total number of vendors participating at the event
for which the license is sought, which list shall
include the vendor’s name, address, and business
phone number, along with a general description of
the goods and/or services offered by each vendor.
The license fee shall be collected by the promoter
and held in trust for the City. It shall be remitted to
the Department three days prior to the
commencement of the event. There shall be personal
liability for any sums collected, or any sum which
should have been collected on the part of the person
ultimately responsible for collection or payment of
the license fee.
If any corporation required to collect or remit a tax
amount due to the City under the provisions of this
chapter fails, for any reason, to make such collection
or payment, any of its officers or employees having
control or supervision of or charged with the
responsibility of making such collection or payment
shall be personally liable for such failure. The
dissolution of a corporation shall not discharge an
official’s or employee’s liability for a prior failure of
the corporation to collect or pay the amount due.
(Ord. 27297 § 1; passed Nov. 23, 2004)




City Clerk’s Office                                   6-149            (Revised 02/2010)
Tacoma Municipal Code




(Revised 02/2010)       6-150   City Clerk’s Office

								
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