Title
Consideration of a Recommendation to Update Olympia Municipal Code Title 5 Related to Business Taxes, Licenses and Regulations
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 Title 5 of the Olympia Municipal Code (OMC) relating to Business Taxes, Licenses and Regulations.
Report
Issue:
Whether to approve a recommendation to the City Council to consider an Ordinance amending Title 5 of the OMC relating to Business Taxes, Licenses and Regulations.
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.
The City's business tax code requires those engaging in business in the City of Olympia to comply with licensing and tax obligations. Some of these rules may only be understood by reading several code chapters simultaneously. For example, right now a person wondering if they need a business license won't find a definition of "engaging in business" in Chapter 5.02, the business license chapter. They must read Chapter 5.04, the B&O tax chapter to find the definition of "engaging in business". As another example, a locksmith reading the OMC for relevant rules might only look in the chapter titled "Chapter 5.52 LOCKSMITHS". This chapter doesn't currently explain that locksmiths must also follow the rules in Chapters 5.04, the B&O tax chapter.
The updates being proposed to Title 5 are administrative in nature. Historical edits have either introduced or failed to eliminate ambiguity across chapters within Title 5. The City wishes to clarify existing licensing and tax...
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