HomeMy WebLinkAboutOrd 1399 - Additional Sales and Use Tax (Repealed by Ord 1551) .0
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CITY OF TUMILA
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WASHINGTON
ORDINANCE NO. /37
AN ORDINANCE OF THE CITY OF TUKWILA, WASHINGTON,
Jq ti4/6/115 13:)G.6) IMPOSING AN ADDITIONAL SALES OR USE TAX PURSUANT TO
RCW 82.14.020, FIXING THE RATE OF THE TAX, PROVIDING
FOR THE ADMINISTRATION AND COLLECTION THEREOF,
CONSENTING TO THE INSPECTION OF RECORDS, PROVIDING
PENALTIES FOR THE VIOLATION THEREOF, REPEALING
ORDINANCES 1279, 1305, AND 1368, AND ESTABLISHING AN
EFFECTIVE DATE.
WHEREAS, RCW 82.14.030 (2) authorizes cities and towns to impose an
additional sales and use tax of up to five tenths (5/10) of one percent(1 of
the selling price (in the case of a sales tax) or value of the article used
(in the case of a use tax), and
WHEREAS, Ordinance No. 1279 of the City of Tukwila passed by the City
Council on November 29, 1982, as amended by Ordinance No. 1305, passed by the
City Council on November 21, 1983, and amended by Ordinance No. 1368, passed
by the City Council on October 21, 1985, imposed an additional sales and use
tax of three tenths (3/10) of one percent (1 which tax is scheduled to
expire as of December 31, 1990, and
WHEREAS, the Capital Improvement Plan for the period 1987 -1992
includes several unfunded necessary projects, and
WHEREAS, THE City Council deems it to be in the public interest to
increase the additional sales and use tax as a source of revenue for municipal
capital improvement projects.
NOW, THEREFORE, THE CITY COUNCIL, OF THE CITY OF TUKWILA, WASHINGTON,
DO ORDAIN AS FOLLOWS:
Section 1. Imposition of Additional Sales and Use Tax. There is
hereby imposed an additional sales or use tax, as the case may be, as
authorized by RCW 82.14.030 (2), upon every taxable event, as defined in RCW
82.14.020, occurring within the City of Tukwila. The additional tax shall be
imposed upon and collected from those persons from whom the state sales or use
tax is collected pursuant to Chapters 82.08 and 82.12 RCW. This tax is in
addition to the sales or use tax imposed by Ordinance No. 611.
Section 2. Rate of Tax Imposed. The rate of the tax imposed by
Section 1 of this Ordinance shall be five tenths (5/10) of one percent (1 of
the selling price or value of the article used, as the case may be, provided,
however, that in the event King County shall impose a sales and use tax under
RCW 82.14.030 (2) at a rate equal to or greater than the rate imposed by. the
City under this Section, King County shall receive fifteen percent (15 of
the tax imposed by the City under Section 1 of this Ordinance; provided
further, that during such period as there is in effect a sales or use tax
imposed by King County under RCW 82.14.030 (2) at a rate which is less than
the rate imposed by this Section, the County shall receive from the tax
imposed by Section 1 that amount of revenues equal to fifteen percent (15 of
the rate of the tax imposed by the County under RCW 82.14.030 (2).
Section 3. Administration and Collection of Tax. The administration
and collection of the tax imposed by this ordinance shall be in accordance
with the provisions of RCW 82.14.050.
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Section 4. Consent to Inspection of Records. The City of Tukwila
hereby consents to the inspection of such records as are necessary to qualify
the City for inspection of records by the Department of Revenue, pursuant to
RCW 82.32.330.
Section 5. Agreement with Department of Revenue. The Mayor is
hereby authorized to enter into an agreement with the Department of Revenue
for the administration of the tax imposed under this ordinance.
Section 6. Distribution of Tax Proceeds and Limitation on the Use
Thereof. The proceeds of the tax imposed herein shall be placed in municipal
capital improvement funds.
Section 7. Violation Penalties. Any seller who fails or refuses
to collect the tax as required with the intent to violate the provisions of
this ordinance or to gain some advantage or benefit, either direct or
indirect, any any buyer who refuses to pay any tax due under this ordinance
shall be guilty of a misdemeanor, and upon conviction thereof, shall be
punished by a fine not to exceed five thousand dollars ($5,000) or by im-
prisonment in jail for a term not exceeding one (1) year or by both such fine
and imprisonment.
Section 8. Repealer. Ordinance No. 1279 of the City of Tukwila,
passed by the City Council on November 23, 1982, Ordinance no. 1305, passed by
the City Council on November 21, 1983, and Ordinance No. 1368, passed by the
City Council on October 21, 1985, are hereby repealed.
Section 9. Severability. If any section, sentence, clause or phrase
of this ordinance should be held to be invalid or unconstitutional by a court
of competent jurisdiction, such invalidity or unconstitutionality shall not
affect the validity or constitutionality of any other section, sentence,
clause or phrase of this ordinance.
Section 10. Effective Date Termination Referendum. This ordi-
nance shall take effect on 0 c tober 1, 1986 and shall continue until December
31, 1990, unless sooner amended or repealed by the City Council. This
Ordinance shall be subject to the referendum procedure set forth in RCW
82.14.036. Pursuant to that section, the City Clerk is hereby designated as
the filing officer for the referendum petition.
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a
regular meeting thereof this /8tk day of 1986.
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APPROVED:
`G ,y L." Van Dusen, Mayor
Approv d as to Form Attest /Authenticated
Offi of the City Attorn y
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Maxine Anderson, City Clerk
FILED WITH THE CITY CLERK: 7- /V 86
PASSED BY THE CITY COUNCIL: g /g &h
PUBLISHED RECORD CHRONICLE: 8- .2.2
EFFECTIVE DATE: 8 -86
ORDINANCE NO. /,3yq