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(1) To provide revenue for municipal planning purposes and to provide revenue to pay for the necessary expense required to issue the license for and to regulate the businesses licensed.

(2) The license fees levied by this chapter shall be independent and separate from any license or permit fees now or hereafter required of any person to engage in any business by any ordinance of the city, regulating any business herein required to be licensed, and all such businesses shall remain subject to the regulatory provisions of any such ordinances or ordinance now or hereafter in effect, and the persons engaged in all such businesses shall be liable for the payment of any license fees for which provision has been made herein.

(3) The levy or collection of a license fee upon any business shall not be construed to be a license or permit of the city to the person engaged therein to engage therein, in the event such business shall be unlawful, illegal, or prohibited by ordinance of the city or the laws of the state or the United States.

(4) All persons, firms and corporations who perform labor, services and construction within the city (as provided in Rule II, WAC 458-20-145) shall report the city “Location Code Number” in the city where the work is performed on their excise tax returns to the State of Washington Department of Revenue. On any violation hereof the amount of local sales and use taxes due the city shall be paid to the city by the violator, together with a penalty of 100 percent in addition to all other penalties, fines and remedies in this chapter. (Ord. 591 § 1, 2022; Ord. 534 § 1, 2018; Ord. 456 § 1, 2012; Ord. 325 § 2, 1996)