HomeMy WebLinkAbout2807 Amending PTMC to Exempt Non-Profit Organizations from Compliance with Business Licenses and RegulationsOrdinance No. 2807
AN ORDINANCE OF THE CITY OF PORT TOWNSEND AMENDING
THE PORT TOWNSEND MUNICIPAL CODE, SECTION 5.08.045,
EXEMPTION, CHAPTER 5. 08, BUSINESS LICENSES AND
~GULATIONS, TO EXEMPT NON-PROFIT ORGANIZATIONS FROM
COMPLIANCE WITH CHAPTER 5.08
WHEREAS, non-profit tax-exempt corporations presently are not registered to
conduct business in the City of Port Townsend; and
WHEREAS, the Finance/Budget Committee at its April 16, 2002 meeting
moved to recommend to the full council that all fees and business and occupation taxes
for IRS 501(c)(3) tax-exempt non-profit corporations be waived, and that the Port
Townsend Municipal Code be amended for clarification; and
WHEREAS, at the May 6, 2002 Council meeting, the City Council moved to
adopt the recommendation of the Finance/Budget Committee that non-profit
corporations be required to register only, and that all fees and business and occupation
taxes for IRS 501(c)(3) tax-exempt non-profit corporations be waived, and that the Port
Townsend Municipal Code be amended for clarification; and
WHEREAS, the City Council determines it appropriate to specify that
charitable non-profit corporations are exempt from business licensing, and
NOW, THEREFORE, the City Council of the City of Port Townsend ordains
as follows:
SECTION 1. Chapter 5.08, Business Licenses and Regulations, of the Port
Townsend Municipal Code is hereby amended to add a new section as follows:
5.08.045 Exemption
The following shall be exempt from compliance with this chapter:
A bona fide charitable or non-profit organization. A bona fide charitable or
non-profit organization means any organization for which contributions to such
organizations qualify for charitable contribution deduction purposes or which is
otherwise exempt from payment of federal income taxes pursuant to the Internal
Revenue Code, including Section 501(c)(3). Organizations shall present proof
of tax exempt status to the city treasurer and shall be required to register with
the city treasurer and provide all of the information required of a business
license applicant.
Page 1 Ordinance 2807
SECTION 2. Severability. If any provision of this ordinance or its application
to any person or circumstance is held invalid, the remainder of the ordinance, or the
application of the provision to other persons or circumstances is not affected.
This ordinance shall take effect and be in force five days after the date of its
publication in the manner provided by law.
Adopted by the City Council of the City of Port Townsend, Washington, at a
regular meeting thereof, held this twentieth day of May, 2002.
Kees ~'K~
Attest:
~Pan~ela Kolacy, CMC, City C~rk
Approved as to Form:
John P. Watts, City Attorney
Page 2 Ordinance. 2807