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HomeMy WebLinkAboutOrd 1279 - Additional Sales and Use Tax (Repealed by Ord 1368 and Ord 1399) 09,4 bA6, 1 90 City of IV:1mila Washington Cover page to Ordinance 1279 The full text of the ordinance follows this cover page. AN ORDINANCE IMPOSING AN ADDITIONAL SALES OR USE TAX UPON MTh TO BE COLLECTED FROM THOSE PERSONS FROM WHOM THE STATE SALES OR USE TAX .IS COLLECTED, FIXING THE RATE OF TAX, PROVIDING FOR THE ADMINISTRATION AND COLLECTION THEREOF, CONSENTING TO THE INSPECTION OF RECORDS, AND PROVIDING PENALTIES FOR THE VIOLATION THEREOF, Ordinance 1279 was amended or repealed by the following ordinances. AMENDED BY: REPEALED BY: 1305 1368 1399 k,yot CITY QF TUK WASHINGTON ORDINANCE NO. /G2 7 AN ORDINANCE IMPOSING AN ADDITIONAL SALES OR USE TAX UPON AND TO BE COLLECTED FROM THOSE PERSONS FROM WHOM THE STATE SALES OR USE TAX IS COLLECTED, FIXING THE RATE OF TAX, PROVIDING FOR THE ADMINISTRATION AND COLLECTION THEREOF, CONSENTING TO THE INSPECTION OF RECORDS, AND PROVIDING PENALTIES FOR THE VIOLATION THEREOF. THE CITY COUNCIL OF TUKWILA, WASHINGTON DOES ORDAIN AS FOLLOWS: SECTION 1. IMPOSITION OF SALES 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 tax 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 611 1 (1970). SECTION 2. RATE OF TAX IMPOSED. The rate of the additional tax imposed by Section 1 of this ordinance shall be two tenths (2/10) of one percent of the selling price or value of the article used, as the case may be; PROVIDED, HOWEVER, That during such period as there is in effect a sales tax or use tax imposed by King County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session at a rate equal to or greater than the rate imposed by this section, CITY OF TUKWILA ORDINANCE NO. 1 Page 1 9537A/235A/DDW the County shall receive fifteen percent of the tax imposed by Section 1; PROVIDED FURTHER, That during such period as there is in effect a sales tax or use tax imposed by King County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session 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 of the rate of the tax imposed by the County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session. 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 of the Department of Revenue, pursuant to RCW 82.32.330. SECTION 5. AUTHORIZING EXECUTION OF CONTRACT FOR ADMINISTRATION. The Mayor and Clerk are hereby authorized to enter into a contract with the Department of Revenue for the administration of this tax. SECTION 6. DISTRIBUTION OF TAX PROCEEDS AND LIMITATIONS OF THE USE THEREOF The proceeds of the tax imposed herein shall be placed in municipal capital improvement funds, CITY OF TUKWILA ORDINANCE NO. 1279 page 2 9537A/235A/DDW SECTION 7. SPECIAL INITIATIVE PROCEDURE (1) The tax imposed by this ordinance shall take effect immediately upon the effective date of this ordinance and cease to be effective upon the termination date of this ordinance; PROVIDED, HOWEVER, that pursuant to Section 19, Chapter 49, Laws of 1982, First Extraordinary Session, a Special Initiative Petition, either ratifying or prospectively repealing the tax im- posed by this ordinance, may be filed with the City Clerk following the final passage of this ordinance. The tax imposed herein shall be effective until the first day of the calendar year quarter next succeeding 30 days from a majority vote of the people in favor of a Special Initiative Petition which repeals the tax imposed herein. The Special Initiative Procedure does not act to retroactively repeal the tax nor to repeal the tax sooner than prescribed herein. (2) The number of registered voters needed to sign a petition for Special Initiative shall be fifteen percent of the total number of names of persons listed as registered voters within the City of Tukwila on the day of the last preceding general election. Within ten days from the filing of a petition, the City Clerk shall ascertain and append to the petition a certificate stating whether or not the petition is signed by a sufficient number of registered voters. (3) If the signatures are found by the Clerk to be insufficient, the petition may be amended in that respect within ten days from the date of the certificate. Within ten days after submission of the amended petition, the Clerk shall make an examination thereof and append the certificate thereto in the same manner as before. If the second certificate shall also show the number of signatures to be insufficient, the petition shall be returned to the person who filed the petition. (4) If the petition contains a request that, unless passed by the City Council, the initiative be submitted to a vote of the people, the City Council shall either: (a) Pass the proposed initiative without alteration within twenty days after the City Clerk's certificate that the number of signatures on the petition are sufficient; or (b) Immediately after the Clerk's certificate of sufficiency is attached to the petition, cause to be called a special election to be held Page 3 not less than thirty nor more than sixty days thereafter, for submission of the proposed initiative without alteration, to a vote of the people unless a general election will occur within ninety days, in which event submission must be made thereat. (5) If the Clerk finds the petition insufficient or if the City Council refuses either to pass an initiative ordinance or order an election thereon, any taxpayer may commence an action in the superior court against the City and procure a decree ordering an election to be held in the City for the prupose of voting upon the proposed ordinance if the court finds the petition to be sufficient. (6) The City Clerk shall provide notice of any initiative required to be submitted to the voters at an election. Publication of such notice, the election, the canvass of the returns and declaration of the results, shall be conducted in all respects as are other city elections. SECTION 8. PENALTIES. Any seller who fails or refuses to collect the tax as required with the in- tent to violate the provisions of this ordinance or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this ordinance shall be guilty of a misdemeanor, and upon con- viction thereof shall be fined no more than $500 or imprisoned for not more than six months, or by both such fine and imprisonment. SECTION 9. SEVERABILITY. If any provision of this ordinance or its applicability to any person or circumstance is held invalid, the remainder of this ordinance or the appli- cation of the provisions to other persons or circumstances is not affected. SECTION 10. EFFECTIVE DATE AND TERMINATION DATE. This ordinance shall take effect on January 1, 1983 and expire on December 31„ 1985 PASSED BY THE CITY COUNCIL OF THECITY OF TUKWILA, WASHINGTON, at a regular meeting thereof this .29 rh day of rc�c�- 1982. Mayor; Gamy L. Van Dusen ATTEST: ,7G Approved as to Form City C erk 1 L b Deputy City Attorney, Daniel Woo Published Record Chronicle December 2, 1982 o LESOURD, PATTEN, FLEMING, HARTUNG EMORY ATTORNEYS AT LAW 3900 SEATTLE -FIRST NATIONAL BANK BUILDING SEATTLE, WASHINGTON 98154 F.A. LESOURD TELEPHONE: (206> 624.1040 CARL. J. CARLSON WOOLVIN PATTEN TELECOP!ER: (206> 624.3087 P. WARREN MAROUARDSON DONALD D. FLEMING TELEx /TWX. 910 444 -4180 LAWRENCE A. ZELENAK GEORGE M. HARTUNG CABLE ADDRESS: LESOURD LAW JULIE G. WADE MEADE EMORY MARIANNE SCHWARTZ O'BARA LEON C. MISTEREK ANCHORAGE OFFICE DANIEL W. FERM DWAYNE E. COPPLE WILLIAM S. WEINSTEIN THOMAS O. MCLAUGHLIN LESOURD, PATTEN, MCLAUGHLIN, BEARD LAWER ROBERT M. KANE, JR. JOHN F. COLGROVE FIRST NATIONAL BUILDING GREGORY N. SMITH C. DEAN LITTLE 425 G STREET. SUITE 630 JEFFREY C. WISHKO LAWRENCE E. HARD ANCHORAGE, ALASKA 99501 SUSAN M. GRAY RODNEY J. WALDBAUM TELEPHONE: (907> 277-4531 BRUCE G. HANSON ROBERT L. PALMER RICHARD P. MATTHEWS ARDEN C. MCCLELLAND D. WILL>AM TOONE PLEASE REPLY TO SEATTLE OFFICE OF COUNSEL DANIEL D. WOO ADMITTED IN ALASKA JOHN R. BEARD' ALL OTHERS DAVID A. LAWER November 30, 1982 N WASHINGTON MITTED Mr. Matthew Coyle Assistant Director Excise Tax Division Department of Revenue General Administration Bldg. Olympia, Washington 98504 MS -AX -02 Re: Imposition by the City of Tukwila of an Additional Sales or Use Tax, as the Case May Be, as Authorized by RCW 82.14.030(2) Dear Mr. Coyle: This office- represents the City of Tukwila. I am a deputy city attorney for the City. On November 29, 1982, the Tukwila City Council passed an ordinance imposing the optional sales or use tax allowed by RCW 82.14.030(2). A copy of the ordinance is attached. This letter is being written in compliance with condition 3 of the letter of November 3, 1982 from Donald R. Burrows, Director, Department of Revenue, to all cities and counties. Pursuant to the ordinance, this tax is effective on January 1, 1983. The ordinance provides that there is no possibility of subsequent retroactive repeal. Section 7 of the ordinance sets forth a special initiative procedure, which explicitly provides that a special initiative may either ratify or prospectively repeal the tax. Section 7(1) also provides the following: "The tax imposed herein shall be effective until the first day of the calendar year quarter next succeeding 30 days from a 14-1-Td- rrv IE1) ORD- )f`l Mr. Matthew Coyle November 30, 1982 Page two majority vote of the people in favor of a Special Initiative Petition which repeals the tax imposed herein. The Special Initiative Procedure does not act to retroactively repeal the tax nor to repeal the tax sooner than prescribed herein." It is our opinion that the ordinance was passed lawfully. Furthermore, we concur with the opinion from the Office of the Attorney General set forth in AGO 1982 No. 13, dated October 28, 1982. In other words, we believe that the Special Initiative Procedure set forth in the ordinance is in compliance with Section 19, Chapter 49, Laws of 1982, First Extraordinary Session. Very truly yours, LeSOURD, PATTEN, FLEMING, HARTUNG EMORY Daniel D. Woo Deputy City Attorney DDW:jr Enclosures