The same rules of statutory construction apply to municipal ordinances as to state statutes. We accepted certification and granted direct review.
The City appealed to the Court of Appeals which certified the case to this court pursuant to RCW 2.06.030(2), (c). The court found SMC 10.03.030 void for vagueness under the Fourteenth Amendment and Const. Whoever harbors such a dog maintains a nuisance.įischer received a 3-day suspended sentence, was fined $40, including court costs, and placed on probation for a period of 1 year.įischer appealed to the Spokane County Superior Court, asserting the statute in question was unconstitutional. No owner of a dog or owner or occupant of premises upon which a dog is kept or harbored may allow such a dog to disturb or annoy any other person or neighborhood by frequent or habitual howling, yelping or barking. This ordinance, which has been in effect for approximately 40 years, states:
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Schwartz, Assistant, for petitioner.ĭon Fischer was convicted in Spokane Municipal Court, on March 11, 1986, of violating Spokane Municipal Code (SMC) 10.03.030. If you are an employer, you will need a federal and state employer number EIN.The Supreme Court of Washington, En Banc. If you selling taxable items, you will need a seller's permit. Q: What permits do I need?Spokane corn dog standĪ: You need at least a business license and a DBA. SpokaneĪ: Bigger and more prestige depends on for example If you compare sole proprietorship vs corporation corporations have more prestige as businesses. Q: We need to appear as bigger company than we are and have more prestige. You need a federal tax id for a partnership. Q: Will be working by myself and be subject to self employment taxes and want to avoid or reduce them.Ī: Generally an S corporation is best in reducing self employrment taxesĪ: You need to file a DBA because it is required by law if your business is doing business under a name other than the legal name of the business for sole proprietors and the corporate name if it is an LLC or corporation. corn dog standĪ: You need to separate yourself from the business because you server them directly to avoid customer law suits against yourself. Q: My business is public because I serve customers face to face. Finally, an LLC can manage and distribute LLC member percentagesĪccording to its LLC member contributions as opposed to an S corporation that is limited to U.S. In addition, a sole proprietor isġ00% liable for company liabilities whereas an LLC is not. To Albert and thus thwart contributions to George so as to frustrate collections from Albert. George can use the LLC operating agreement to limit contributions In that case, Albert can only attachĪny contributions that the LLC is contributing to George. The LLC because the LLC is owned as a partnership with Robert. George gets excited and optimistic and starts a consulting business with Robert as LLC partners.Īlbert sues George for a personal debts. A debt or other civil or criminal judgement debtor cannot attack LLCs because an LLC protects both the LLC owner and the LLC itself.
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In 100% of the cases "LLC" stands for "Limited Liability Co" ($49 plus state fee). Form 5472 is an information return for tax purposes and after an LLC is liquidated, it must file aįinal Form 5472 as well as when adding members. No formalities such as corporate minutes to hold unless you filed an IRS form and you treat your LLC as a "C" corporation.Īll LLCs need an IRS EIN after setting the LLC up, and a Responsible Person as well s keeping track of members and LLCs financial transactions and a filing of Form 5472.įoreign persons will have to report individually the transactions. LLCs were first created in Wyoming in 1987 and have become the preferred entities because LLCs are not bound by the same rigid rules of corporations and require Partnerships and corporations and preferable because they allow you to save on taxes.įor example, the “New LLC Law” that became effective in 2018 and the 20% reduction in business taxes for small businesses earning less than $157,500. Limited liability companies (“LLCs”) are hybrid entities that blend pass-through taxation of
Limited liability for the debts and actions of the LLC. Setting up or forming a limited liability company (LLC) online is simple, easy and affordable, inexpensive process for under $60 plus state fees.Īn LLC is a corporate structure and you will not be held personally liable for the company debts or liabilities because, similar to a corporation, owners have