No direct legal authority allows cities to “close” businesses for tax or licensing noncompliance, but some cities pivot to criminal enforcement when civil measures like fines are not effective in convincing a business to either comply or cease doing business in violation. Some examples for consideration:
- Auburn Municipal Code Sec. 1.25.035 – Allows its code enforcement officers to post “stop work orders” at properties in violation of its business and licensing codes, and makes violations of such orders a criminal misdemeanor.
- Seattle Municipal Code Sec. 6.68.010 – Imposes criminal misdemeanor penalties for violations of its business license code.
- Airway Heights Code Sec. 5.04.130 and Tacoma Municipal Code Sec. 6A.10.220 – Make it a misdemeanor to fail to pay the B&O tax in those cities.
If a city decides to explore criminal enforcement, it may be prudent to first review its underlying business license code to ensure compliance with the model ordinance requirements in chapter 35.90 RCW. Additional information about the model ordinance and general city business licensing can be found on this MRSC page: City Business Licenses and Fees. Also, if a city contracts with other agencies for police, court, and/or prosecution services, it might also be beneficial for the city to consult those agencies for input before pursuing criminal enforcement measures.
