Title
Consideration of a Recommendation to Update Olympia Municipal Code Title 4 Relating to a Uniform Civil Method of Enforcing the City of Olympia’s License and Tax Requirements for People Engaging in Business in the City of Olympia as it Relates to Compliance, Fees and Fines
Recommended Action
Committee Recommendation:
Not referred to a committee.
City Manager Recommendation:
Move to approve a recommendation to the City Council to consider an Ordinance amending Olympia Municipal Code (OMC) Title 4 relating to a Uniform Civil Method of Enforcing the City of Olympia’s License and Tax Requirements for People Engaging in Business in the City of Olympia as it Relates to Compliance, Fees and Fines.
Report
Issue:
Whether to approve a recommendation to the City Council to consider an Ordinance amending OMC Title 4 relating to a Uniform Civil Method of Enforcing the City of Olympia’s License and Tax Requirements for People Engaging in Business in the City of Olympia as it Relates to Compliance, Fees and Fines.
Staff Contact:
Shawn Ward, Interim Finance Director, 360.753.8465
Presenter(s):
Brandie Andrews, Tax and License Analyst and Audit Team Lead
Background and Analysis:
In April 2024, the City Council approved a new Tax Compliance team focused on education and compliance outreach to people engaging in business here. To help in these efforts, we propose administrative updates to Title 3, Title 4 and Title 5.
Title 4, containing chapters related business licensing and taxes, looks to OMC Chapter 4.44 for procedures to address non-compliance with the City’s licensing and tax requirements. Currently OMC Chapter 4.44 focuses on property, zoning, and nuisance related violations and requires amendments to include licensing and tax requirements.
The updates being proposed in Title 4 are administrative in nature and involve providing procedures and administrative fees for business licensing and tax violations.
Climate Analysis:
This agenda item is expected to result in no impact to greenhouse gas emissions.
Equity Analysis:
With the Tax Compliance program, we aim to ensure more equal access to Olympia’s existing business tax regulations. The code clean-up will improve understanding of the City’s existing licensing and tax obligations by making them clearer and more evident to all.
A second goal of the new program is to improve compliance with the City’s existing license and tax requirements. Many businesses currently comply, and many do not. All taxpayers should meet obligations equitably, and the code clean-up will provide a consistent set of enforcement provisions across business taxes.
Neighborhood/Community Interests (if known):
Members of the community may have an interest in this agenda item as it deals with City requirements for business activity.
Options:
1. Move to approve a recommendation to the City Council to consider an Ordinance amending Olympia Municipal Code (OMC) Title 4 relating to a Uniform Civil Method of Enforcing the City of Olympia’s License and Tax Requirements for People Engaging in Business in the City of Olympia as it Relates to Compliance, Fees and Fines.
2. Do not Move to approve a recommendation to the City Council to consider an Ordinance amending Olympia Municipal Code (OMC) Title 4 relating to a Uniform Civil Method of Enforcing the City of Olympia’s License and Tax Requirements for People Engaging in Business in the City of Olympia as it Relates to Compliance, Fees and Fines.
3. Take other action.
Financial Impact:
There is no financial impact associated with this agenda item.
Attachments:
Draft Ordinance