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AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF <br />TUKWILA, WASHINGTON; AMENDING TUKWILA <br />MUNICIPAL CODE TITLE 3 "REVENUE AND FINANCE", <br />IMPOSING A BUSINESS AND OCCUPATION TAX AND <br />ADOPTING A NEW CHAPTER 3.XX ENTITLED "BUSINESS <br />AND OCCUPATION TAX CODE"; PROVIDING FOR <br />SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE. <br />WHEREAS, State law authorizes municipalities to impose a Business and Occupation <br />tax on business activities within the City; and <br />WHEREAS, in 2003, the Legislature passed EHB 2030 (RCW Chapter 35.102), <br />establishing a more uniform system of City business and occupation taxes through <br />mandatory adoption of a model Business and Occupation tax ordinance and subsequently <br />updated the model in 2012; and <br />WHEREAS, the City Council of the City of Tukwila has considered the City's <br />anticipated structural budget gap; and <br />WHEREAS, the City has implemented program cuts and Priority Based Budgeting to <br />address expenditures; and <br />WHEREAS, financial forecasts of the General Fund nevertheless project a budgetary <br />gap due to the elimination of sales tax mitigation payments in 2020 and the <br />underperformance of other revenue sources; <br />WHEREAS, the Council wishes to adopt a Business and Occupation Tax Code in <br />compliance with RCW Chapter 35.102 and the model ordinance; <br />NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, <br />WASHINGTON, HEREBY ORDAINS AS FOLLOWS: <br />Section 1. Title III "Revenue and Finance" of the Tukwila Municipal Code is <br />hereby amended to add a new Chapter XXX, entitled "Business and Occupation Tax <br />Code" to read as follows: <br />Draft B&O Ordinance Page 1 of 23 <br />9 <br />