Inter-Municipal Business Licence (IMBL) Fees
Blank IMBL Licence Form
All municipalities require you to have a current business licence to operate in the community. AYC has developed an Inter-Municipal licence that allows you to operate in all other communities besides your home community.
Purchase a business licence in your "home" municipality and then purchase an Inter-Municipal Business Licence at any municipal office.
Inter-Municipal Business Licence (IMBL) Program
When a person wants to do business in more than one municipality in Yukon, they have two choices. They can either purchase a business licence in each municipality in which they wish to do business; or they can purchase a business licence in their "home" municipality and then purchase one Inter-Municipal Business Licence that will allow them to conduct business in any other Yukon municipality. The Inter-Municipal Business Licence can be purchased from any of the participating member municipalities.
If a business maintains an office/space in more than one Yukon municipality, they must obtain a business license in each municipality in which they have a base. Inter-municipal business licenses are designed for businesses that provide occasional sales/services in other Yukon municipalities.
Background
The Association of Yukon Communities instituted the idea of the Inter-Municipal Business Licence in 1985. Today there are eight municipalities participating. They are Whitehorse, Watson Lake, Teslin, Haines Junction, Mayo, Carmacks, Dawson City and Faro.
The licencing fees are set out in Schedule "A" to the Inter-Municipal Business Licence Agreement. This information is available at the City of Whitehorse Municipal building and at other participating Municipal offices. The current fees have been in place since 2000.
A standardized Inter-Municipal Business Licence application is set out in Schedule "B" to the Agreement. Member municipalities have the option of using pre-printed forms available from the Association of Yukon Communities or obtaining an electronic version and making the necessary number of copies.
Inter-Municipal Business Licences expire on December 31st of the year of purchase. Licences that are purchased after July 1st will be subject to half of the scheduled fee.
Procedure
When a business wishes to purchase an Inter-Municipal Business Licence, the municipality that is selling the licence must first confirm that the applicant holds a valid business licence in one of the other Association of Yukon Communities member municipalities, i.e. their "home" community. When applying for an Inter-Municipal Business Licence the applicant should have a copy of this licence with them, however a check may need to be done if they do not have a copy available.
An Inter-Municipal Business Licence entitles the holder to carry on only that business to which the licence relates, a separate Inter-Municipal Business Licence is required for each business carried on by an applicant.
Business that are not a resident in the Yukon or do not have employees in the Yukon are not eligible for the Inter-Municipal Business Licence.
When it is confirmed that the business holds a "home" business licence then an Inter-Municipal Business Licence may be sold to them.
The applicant receives a copy of this licence, the original is held by the seller for their files. An additional copy of the licence is sent to the Association of Yukon Communities along with the full amount of the price of the licence.
Once a year on December 31st all the funds received by the Association of Yukon Communities from the Inter-Municipal Business Licences sold are redistributed on a formula basis to the participating municipalities, with the Association of Yukon Communities keeping a percentage for administration costs. The current distribution ratio was created in 1997.
Responsibility of Participating Municipalities to Enforce Purchase
It is the responsibility of each municipality to enforce the purchase of the Inter-Municipal Business Licence and to forward the income received from them to the Association of Yukon Communities for distribution to all participating parties.
Information Availability
Copies of the Agreement, including the fee schedule and application form are available through participating municipal offices or by contacting the Association of Yukon Communities.