FIN 2018-08-21 Item 2A - Discussion - Business and Occupation (B&O) Tax Revenue

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AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON; AMENDING TUKWILA MUNICIPAL CODE TITLE 3 "REVENUE AND FINANCE", ADOPTING A NEW CHAPTER XX, ENTITLED "BUSINESS AND OCCUPATION TAX ADMINISTRATIVE CODE", PROVIDING ADMINISTRATIVE PROCESSES FOR ADMINISTERING CITY BUSINESS AND OCCUPATION TAX CODES; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, state law authorizes municipalities to impose a Business and Occupation tax on business activities within the City; and WHEREAS, in 2001, the Legislature passed EHB 2030 (RCW Chapter 35.102), establishing a more uniform system of City Business and Occupation taxes through mandatory adoption of a model Business and Occupation tax ordinance; and WHEREAS, the 2003 Legislature also directed cities, working in conjunction with the Association of Washington Cities, to establish and set a model of administrative procedures in administering their business and occupation taxes based on; WHEREAS, the Council adopted a Business and Occupation Tax Code in compliance with RCW Chapter 35.102 and the model ordinance; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY ORDAINS AS FOLLOWS: Section 1. Section XXX, Administrative Provisions for Business and Occupation Taxes, of Chapter XXX Business and Occupation Tax, of Title III (Revenue and Finance) of the Tukwila Municipal Code, is hereby amended as follows: .010 Purpose. Washington Constitution Article XI, Section 12 and RCW 35A.82.020 and 35A.11.020 (code cities); RCW 35.22.280(32) (first class cities); RCW 35.23.440(8) (second class cities); and RCW 35.27.370(9) (fourth class cities and towns), which give municipalities the authority to license for revenue. In the absence of a legal or Draft B&O Administrative Provisions Page 1 of 16 33