5.04.090 Business license required.
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Except as provided in this chapter, no person shall engage in any business or activity in the city without having first obtained and being the holder of a valid and subsisting license so to do, to be known as a business license, issued under the provisions of this chapter, as hereinafter provided, and without paying the license fee or tax imposed by this chapter, if any; provided, that those persons exempted by VMC 5.04.075(A) shall not be required to pay a license fee. Payment of the license fee shall accompany the application for the license. Such license shall expire on the last day of the month which is one calendar year from the day it was issued. The license may be prorated to match existing expiration dates. A new license and fee shall be required for each year. Application for the license shall be made to and issued by the city manager or his designee on forms provided by him.
The license shall be personal and nontransferable.
There shall be a separate business license for each separate location at which business is transacted.
For business licenses issued or renewed on or after April 1, 2023, the annual base business license fee shall be:
1. For any person or business engaging in business within the city whose annual value of products, gross proceeds of sales, or gross income of the business in the city is equal to or less than $2,000, no base business license fee or surcharge is owed, pursuant to VMC 5.04.075(A)(1) and (A)(5).
2. For any person or business engaging in business within the city whose annual value of products, gross proceeds of sales, or gross income of the business in the city is greater than $2,000 and equal to or less than $50,000, the annual base business license fee shall be $50.00 for each separate location at which business is transacted. The annual base business license fee provided for by this subsection shall be increased annually by $1.00 through year 2030. The annual base business license fee provided for in this subsection shall be increased annually pursuant to the methodology set forth in VMC 3.08.100 beginning on January 1, 2031.
3. For any person or business engaging in business within the city whose annual value of products, gross proceeds of sales, or gross income of the business in the city is greater than $50,000, the annual base business license fee shall be a flat fee of $300.00 for each separate location at which business is transacted. The annual base business license fee provided for in this subsection shall increase annually in accordance with Table 3(A) below. The annual base business license fee provided for by this subsection shall be increased annually pursuant to the methodology set forth in VMC 3.08.100 beginning on January 1, 2031.
4. Table 3(A). Annual increases in the annual base business license fee for each separate location at which business is transacted:
|
Annual License Fee |
|
|---|---|
|
2023 |
$300.00 |
|
2024 |
$315.00 |
|
2025 |
$331.00 |
|
2026 |
$347.00 |
|
2027 |
$365.00 |
|
2028 |
$383.00 |
|
2029 |
$402.00 |
|
2030 |
$422.00 |
Each license shall be numbered, shall show the name, place and character of business of the taxpayer, such other information as the city manager or his designee deems necessary, and shall at all times be conspicuously posted in the place of business for which it is issued. Where a place of business of the taxpayer is changed, the taxpayer shall return such license to the city manager or his designee, and a new license shall be issued for the new place of business free of charge.
A business license application must be filed with the State Department of Revenue Business Licensing Service to apply for a city business license. Special licenses may be issued by the city of Vancouver finance department. A business license does not authorize illegal activities.
No person to whom a license has been issued pursuant to this chapter shall allow any person for whom a separate license is required to operate under or to display his license, nor shall such other person operate under or display such license. (Ord. M-4390 § 3, 2022; Ord. M-4239 § 4, 2018; Ord. M-4091 § 2, 2014; Ord. M-3774 § 1, 2006; Ord. M-3681 § 1, 2004; Ord. M-3610, 2002; Ord. M-2794 § 1, 1988; Ord. M-2657 § 1, 1986; Ord. M-2263 § 1; Ord. M-2016 § 1, 1979; Ord. M-1998 § 1, 1979; Ord. M-1540 § 1, 1974; Ord. M-1329 § 4, 1972; Ord. M-203 § 9, 1954)