HomeMy WebLinkAboutOrd 1368 - Additional Sales and Use Tax (Repealed by Ord 1399)
AN ORDINANCE OF THE CITY OF TUKWILA, WASHINGTON,
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 THEROF, CONSENTING TO THE
INSPECTION OF RECORDS, PROVIDING PENALTIES FOR THE
VIOLATION THEREOF, REPEALING ORDINANCES 1279 AND 1305
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, 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, 1985,
and
WHEREAS, the City Council deems it to be in the public
interest to maintain 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, occuring 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 three tenths (3/10) 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.
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
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indirect, and 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 imprisonment 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, and Ordinance No. 1305, passed by
the City Council on November 21, 1983, 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 Ordinace.
Section 10. Effective Date Termination Referendum.
This Ordinance shall take effect on January 1, 1986, and
shall continue until December 31, 1988, 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 its regular meeting thereof this 2) day of
/10eL/Q 1985.
APP 'ti' E p:4
f!AY S GARY'L VAN DUSEN
ATTEST /AUTHENTICATED:
LERK, MAXINE ANDERSON
APPROVED AS TO FORM:
OFFICE OF THE CITY A ORNEY
BY C A
I
FILED WITH THE CITY CL ro ?S
PASSED BY THE CITY COUNCIL: /0-.21-2'5
PUBLISHED: /0-.30-2-6
EFFECTIVE DATE: g5 (Janu.ar/ 1 t9F0
ORDINANCE NO. J 3
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