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HomeMy WebLinkAboutOrd 1551 - Additional Sales and Use Tax (.0 7908 CITY OF TUMI LA WASHINGTON ORDINANCE NO. /.ASV 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 THEREOF, CONSENTING TO THE INSPECTION OF RECORDS, PROVIDING PENALTIES FOR THE VIOLATION THEREOF, REPEALING ORDINANCE 1399, 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, the Capital Improvement Plans include necessary projects to be paid by General Revenues, 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, general operations, and designated fund balance. NOW, THEREFORE, THE CITY COUNCIL, OF THE CITY OF TUKWILA, WASHINGTON, DO HEREBY 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. 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. Ag reement 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 80 General Fund Operations -10 and General Fund Designated Ending Fund Balance -10 The General Fund Designated Ending Fund Balance portion will be applicable to the 1990, 1991, and 1992 Budget years and then revert to 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, 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. 1399 of the City of Tukwila, passed by the City Council on August 18, 1986, is 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 of Ordinance. This ordinance shall be in force and effect five days after publication of the attached Summary, which is hereby approved. PASSED BY THE CITY COTJNCJL OF THE CITY OF TUKWILA, WASHINGTON, THIS S DAY OF ,/1/.t.e 1989. i ,,r G. VanTDusen, Mayor A' 1"1'EST /AUTHENTICATED: d A-4_ d erson, C=ity Clerk APPROVED AS TO FORM: OFFIC OF THE CITY ATTORNEY: Y i FILL `D WITH CITY CLERK: b2 a 9 PASSED BY THE CITY COUNCIL; a 8 1 PUBLISHED: a 7 P9 EFFECTIVE DATE: 90 ORDINANCE NO.: /5E1 5 -1 fe--e4-0 =11v4113 1-70- --914"rv rew-4-e-5 (l SUMMARY OF ORDINANCE NO. /557 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 THEREOF, CONSENTING TO THE INSPECTION OF RECORDS, PROVIDING PENALTIES FOR THE VIOLATION THEREOF, REPEALING ORDINANCE NO. 1399, AND ESTABLISHING AN EFFECTIVE DATE. On 1 B 1989, the City Council of the City of Tukwila, passed Ordinance No. /5 which provides as follows: Imposes an additional sales or use tax as the case may be, of five tenths of one percent of the selling price or value of the article, as authorized by RCW 82.14.030, upon every taxable event, as defined in RCW 82.14.020, occurring within the City of Tukwila; provides for the administration and collection of the tax; consents to the inspection of the records by the Department of Revenue; repeals Ordinance No. 1399; and establishes an effective date. The full text of this ordinance will be mailed without charge to anyone who submits a written request to the City Clerk of the City of Tukwila for a copy of the test. Approved by the City Council at its meeting of Aer S 1989. axine nderson, ity er PUBLISH: VALLEY DAILY NEWS DECEMBER 27, 1989 SENT BY FAX THURSDAY, December 21, 1989 TRANSMITTAL: FAX NUMBER: 854 1006 FROM: CITY OF TUKWILA Maxine Anderson, City Clerk 6200 Southcenter Blvd. Tukwila, WA 98188 433 -1800 0