HomeMy WebLinkAboutReg 2020-04-20 Item 4D - COVID-19 - Delay of Collection of Certain Taxes: Gambling, Admissions and Entertainment, and Commercial ParkingCOUNCIL AGENDA SYNOPSIS
---------------------------------- Initials
Meefinga Date
Prepared by
Mayor's review
Council review
04/13/20
BJM
04/20/20
BJM
ITEM INFORMATION
ITEMNO.
F
STAFF SPONSOR: V. CARLSEN AND B. MILES
ORIGINAL AGENDA DATE: 04/13/20
AGENDA ITEM TITLE COVID-19, Community Assistance: Delay of Collection of Certain Taxes
CATEGORY ® Discussion
Mtg Date 4113120
® Motion
Mtg Date 04120120
❑ Resolution
Mtg Date
❑ Ordinance
Mtg Date
❑ Bid Award
Mtg Date
❑ Public Hearing
Mtg Date
❑ Otber
Mtg Date
SPONSOR ❑Council ®Mayor ❑HR ❑DCD ®Finance ❑Fire ❑TS ❑P&R ❑Police ❑Pik ❑Court
SPONSOR's In response to the COVID-19 pandemic, the City's Finance adopted interim polices to
SUMNLARY provide more time to file gambling, admission, and parking taxes to the City. Staff is
requesting that the City Council affirm Administration's emergency policy. The State of
Washington, City of Seattle, and King County have enacted similar policies.
REVIE','ED BY ❑ Trans&Infrastructure ❑ CommunitySvs/Safety ❑ Finance Comm. ❑ Planning/Economic Dev.
❑ LTAC ❑ Arts Comm. ❑ Parks Comm. ❑ Planning Comm.
DATE: N/A COMMITTEE CHAIR: N/A
RECOMMENDATIONS:
SPONSOR/ADMIN. Mayor's Office and Finance
COMMITTEE No Committee; Straight to Committee of the Whole
COST IMPACT / FUND SOURCE
EXPENDITURE REQUIRED AMOUNT BUDGETED APPROPRIATION REQUIRED
$N/A $N/A $N/A
Fund Source: GENERAL FUNDS
Comments: No tax payments are being waived. Late payments would not be charged.
MTG. DATE
RECORD OF COUNCIL ACTION
04/13/20
Forward to next Regular meeting
4/20/20
MTG. DATE
ATTACHMENTS
04/13/20
Informational Memorandum dated 04/07/2020
Emergency policy regarding gambling tax
Emergency policy regarding admission and entertainment tax
Emergency policy regarding commercial and parking Tax
4/20/20
Emergency policy regarding gambling tax
Emergency policy regarding admission and entertainment tax
Emergency policy regarding commercial and parking Tax
45
W.
City of Tukwila
Gambling Tax Remittance Policy in Response to COVID-19
SUBJECT: Temporary Policy to Extend the Remittance and Collection of the Gambling
Activities Tax set forth in TMC 3.08.
PURPOSE: The purpose of this policy is to temporarily extend the remittance and collection
of taxes set forth in TMC 3.08, Gambling Activities Tax (hereafter "Gambling
Tax"). This Policy will take effect on April 1, 2020 and will expire on September
30, 2020 unless otherwise terminated or extended.
SCOPE: This policy temporarily extends the remittance and collection of the first quarter
of 2020 Gambling Tax forth in TMC 3.48.
DEFINITIONS:
1. "Public Health Emergency" shall mean any such emergency declared by the Governor of
the State of Washington pursuant to his or her powers under 38.08, 38.52 and 43.06 RCW,
any such emergency declared by the King County Executive pursuant to RCW 38.52, or
the Mayor of the City of Tukwila pursuant to RCW 38.52.
2. "Gambling Tax" and "Gambling Activities Tax" shall mean the tax set forth in TMC 3.08.
POLICY:
Under TMC 3.08.080 (A), requires remittance of the gambling tax to the City on a quarterly basis,
with the tax for the first quarter (January through March) being due by April 30, 2020. As a result
of the Public Health Emergency, the City of Tukwila shall extend the time for remittance of the
first quarter tax. A person or entity shall submit an email or letter to the City requesting the
additional time and stating the reason for the need. The first quarter gambling tax to the City
shall be due no later than June 1, 2020.
EFFECTIVE DATE: April 1, 2020
APPROVAL:
Mayor Allan Ekberg
Vicky Carlsen, Finance Director
De'Sean Quinn, Council President
Michael R. Kenyon (initials)
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r. .;
City of Tukwila
Admission and Entertainment Tax Remittance Policy in Response to COVID-19
SUBJECT: Temporary Policy to Extend the Remittance and Collection of Admissions and
Entertainment Tax set forth in TMC 3.20
PURPOSE: The purpose of this policy is to temporarily extend the remittance and collection
of taxes set forth in TMC 3.20, Admissions and Entertainment Tax (hereafter
"Admission Tax). This Policy will take effect on April 1, 2020 and will expire on
September 30, 2020 unless otherwise terminated or extended.
SCOPE: This policy temporarily extends the remittance and collection of the Admissions
and Entertainment Tax set forth in TMC 3.20.
DEFINITIONS:
1. "Public Health Emergency" shall mean any such emergency declared by the Governor of
the State of Washington pursuant to his or her powers under 38.08, 38.52 and 43.06 RCW,
any such emergency declared by the King County Executive pursuant to RCW 38.52, or
the Mayor of the City of Tukwila pursuant to RCW 38.52.
2. "Admission Tax" and "Admissions and Entertainment Tax" shall mean the tax set forth in
TMC 3.20.
POLICY:
UnderTMC 3.20.040 (C), a person or entity collecting the City's Admission and Entertainment tax
must remit the tax to the City by the last day of the succeeding month when the tax was collected.
For example, Admission and Entertainment tax collected in March would be due to the City no
later than April 30. During a Public Health Emergency, the City of Tukwila shall extend the time
for remittance to the City of the required Admissions and Entertainment Tax by two months from
when the tax was collected. A person or entity shall submit an email or letter to the City
requesting the additional time and stating the reason for the need. The temporary schedule shall
be as follows:
Month Admission and Entertainment Tax
Collected
Temporary Due Date for Remittance to the
City
March
May 31
April
June 30
May
July 31
June
August 31
July
September 30
August
October 31
September
November 30
Page 1 of 2
i •
EFFECTIVE DATE: April 1, 2020
APPROVAL:
Mayor Allan Ekberg
Vicky Carlsen, Finance Director
De'Sean Quinn, Council President
Michael R. Kenyon (initials)
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City of Tukwila
Commercial Parking Tax Remittance Policy in Response to COVID-19
SUBJECT: Temporary Policy to Extend the Remittance and Collection of Commercial
Parking Tax set forth in TMC 3.48.
PURPOSE: The purpose of this policy is to temporarily extend the remittance and collection
of taxes set forth in TMC 3.48, Commercial Parking Tax (hereafter "Parking Tax").
This Policy will take effect on April 1, 2020 and will expire on September 30, 2020
unless otherwise terminated or extended.
SCOPE: This policy temporarily extends the remittance and collection of the Commercial
Parking Tax set forth in TMC 3.48.
DEFINITIONS:
1. "Public Health Emergency" shall mean any such emergency declared by the Governor of
the State of Washington pursuant to his or her powers under 38.08, 38.52 and 43.06 RCW,
any such emergency declared by the King County Executive pursuant to RCW 38.52, or
the Mayor of the City of Tukwila pursuant to RCW 38.52.
2. "Parking Tax" and "Commercial Parking Tax" shall mean the tax set forth in TMC 3.48.
POLICY:
Under TMC 3.48.060, operators of commercial parking businesses must remit the parking tax to
the City by the last day of the succeeding month when the tax was collected. For example, parking
tax collected in March would be due to the City no later than April 30. During a Public Health
Emergency, the City of Tukwila shall extend the time for remittance to the City of the required
Parking Tax by two months, from when the tax was collected. A person or entity shall submit an
email or letter to the City requesting the additional time and stating the reason for the need.
The temporary schedule shall be as follows:
Month Parking Tax Collected
Temporary Due Date for Remittance to the
City
March
May 31
April
June 30
May
July 31
June
August 31
July
September 30
August
October 31
September
November 30
Page 1 of 2
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EFFECTIVE DATE: April 1, 2020
APPROVAL:
Mayor Allan Ekberg
Vicky Carlsen, Finance Director
De'Sean Quinn, Council President
Michael R. Kenyon (initials)
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