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<div>I checked with several of my real estate brokerage clients and none of their agents are independently liscensed<br>
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Sent from my iPhone</div>
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On Jun 25, 2017, at 8:02 PM, Kary Krismer <<a href="mailto:krismer@comcast.net">krismer@comcast.net</a>> wrote:<br>
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<p class="MsoNormal">I’m not sure where the DOR is coming up with that position, but the firm is licensed, both by DOL as a brokerage firm, and by the state and city as a business under the licenses that other businesses need. Only the firm pays taxes to the
state and local entities, and they have the option of charging the agents for some of those taxes, but not all.</p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">For a time a few years ago some cities were going to require the individual agents to have a business license in each city that the agent worked in, but the legislature shut that down. Sorry I don’t have a cite.</p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">BTW, independent contractor doesn’t affect the analysis, at least for L&I. The firm still has to pay the tax for the agents.</p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Kary L. Krismer</p>
<p class="MsoNormal">John L. Scott/KMS Renton<br>
206 723-2148</p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal" style="border:none;padding:0in"><b>From: </b><a href="mailto:doug@davisscottlaw.com">Douglas W. Scott</a><br>
<b>Sent: </b>Sunday, June 25, 2017 2:11 PM<br>
<b>To: </b><a href="mailto:wsbarp@lists.wsbarppt.com">WSBA Real Property Listserv (wsbarp@lists.wsbarppt.com)</a><br>
<b>Subject: </b>[WSBARP] real estate agent's business license</p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Client is real estate sales company. They pay a B&O tax to the dept. of Revenue on the gross income prior to distributing commissions to the individual Relators. The dept. of Licensing says that each individual agent does not need a separate
business license to be properly licensed. The dept. of Revenue tells me that if the agent is paid on a 1099, then they will need a business license. How do other RE firms handle this?
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">Douglas W. Scott<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Law Offices of Douglas W. Scott<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Windermere Building<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">1810 15th Place NW, Suite 203<br>
Issaquah, Washington, 98027<br>
V. 425.392.8550<br>
F. 425-392-2829 <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><a href="http://www.davisscottlaw.com/">www.davisscottlaw.com</a><o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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