HomeMy WebLinkAboutRes 1509 - Natural or Manufactured Gas Use Tax Collection Agreement ti
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Washington
Resolution No. 0
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, AUTHORIZING THE FINANCE
DIRECTOR OF THE CITY OF TUKWILA TO EXECUTE THE
ATTACHED AGREEMENT WITH THE STATE OF WASHINGTON
DEPARTMENT OF REVENUE FOR THE PURPOSES OF
ADMINISTERING AND COLLECTING ANY REVENUES UNDER
TUKWILA MUNICIPAL CODE CHAPTER 3.62 ENTITLED "NATURAL
OR MANUFACTURED GAS USE TAX" AS REQUIRED BY RCW
82.14.050.
WHEREAS, the City of Tukwila is imposing a "Natural or Manufactured Gas Use Tax
and
WHEREAS, this is a use (sales) tax on bulk gas purchases (brokered), allowed to be
purchased by certain businesses in the State of Washington, and
WHEREAS, RCW 82.14.050 requires that prior to the effective date of an ordinance
imposing a sales and use tax, the City contract with the State of Washington Department of
Revenue for the administration and collection of the tax;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY RESOLVES AS FOLLOWS:
Section 1. The Finance Director of the City of Tukwila, Washington, is herewith authorized
to execute the Agreement between the State of Washington Department of Revenue and the City of
Tukwila, regarding administration and collection of the local natural gas use tax, applied to bulk
purchases of gas (brokered), which are allowed to be purchased by certain businesses in the State
of Washington, the Agreement is attached hereto, entitled Exhibit A, and made a part as though
set forth in full herein.
Section 2. The Finance Director is hereby authorized to implement such administrative
procedures as may be necessary to carry out the directives of this legislation.
PASSED BY THE CITY COUNC
JI, OF THk5 Y OF TUKWILA, WASHINGTON, at a
Regular Meeting thereof this day of 2002.
ATTEST/ AUTHENTICATED Richard Simpson, Council President
J ne ttantu, CMC, City Clerk
APPROVED AS TO FORM. Filed with the City Clerk:
Passed by the City Council. fs /a Z
Resolution Number- Y
By
Oi`fiee of t City Attorney
Natural or Manufactured Gas Use Tax
AGREEMENT BETWEEN
THE STATE OF WASHINGTON, DEPARTMENT OF REVENUE
AND THE CITY OF TUKWILA
REGARDING THE ADMINISTRATION AND COLLECTION
OF LOCAL NATURAL GAS USE TAX
WITNESSETH.
EXHIBIT A
THIS AGREEMENT is made, November 18, 2002, by and between the
State of Washington Department of Revenue, hereinafter referred to as "the
Department," and the City of Tukwila, hereinafter referred to as "the City,"
WHEREAS, the Legislature of the State of Washington has, by Chapter
384, Laws of 1989, authorized cities to impose a local natural gas use tax, and
WHEREAS, it is provided in Section 2 of said act by reference to RCW
82.14 050, that any city imposing a local natural gas use tax by ordinance shall,
prior to the effective date thereof, contract with the Department for the
administration and collection of said tax, and
WHEREAS, the City has by ordinance, a copy of which is attached hereto,
elected to impose a natural gas use tax commencing on February 1, 2003,
NOW THEREFORE, to effectuate Section 2 of the aforementioned act, the
parties hereto agree as follows
1 The Department shall exclusively perform all functions incident to
the administration and collection of the taxes imposed by the said ordinance,
other than criminal prosecutions.
2. The Department shall retain from the taxes so collected the amount
of 2% thereof as expense of administration and collection. Said amount shall be
subject to review during October of each year
3 The remainder of said taxes so collected shall be deposited by the
Department in the local sales and use tax account under the custody of the State
Treasurer
4. In carrying out its administration and collection duties hereunder,
the Department shall, insofar as the same are applicable, apply the
administrative provisions contained in chapters 82.02 and 82.32 RCW, and the
Department's rules and regulations promulgated pursuant to RCW 82.32.300, as
the same exist or may hereafter be amended. The Department shall adopt
additional rules and regulations, in accordance with the State Administrative
Procedure Act, to facilitate the administration and collection of the local taxes, as
it may deem necessary or desirable
5 The Department shall perform its duties hereunder so that, as far as
possible, the local natural gas use tax adopted by the City shall be administered
and collected in a manner which is as consistent and uniform as possible with the
state natural gas use tax, and facilitates the imposition of the local natural gas use
tax upon individual taxable events simultaneously with the imposition of the
state natural gas use tax.
6 The City shall have the right from time to time to examine the
records of the Department as they concern taxpayers subject to the
aforementioned ordinance
7 The allocation of local natural gas use tax collections among the
various cities and counties will be sent by the Department to the State Treasurer
within 60 days after the close of the first quarter for which the tax is imposed and
thereafter on a quarterly basis.
8 All refunds and credits for local natural gas use tax made by the
Department shall be charged to the City
9 The Department shall require redistribution to the affected cities of
any tax, penalty and interest distributed to a city other than the city entitled
thereto Such redistribution shall not be made as to amounts originally
distributed earlier than three quarterly periods prior to the quarterly period in
which the Department obtains knowledge of the improper distribution.
10 This agreement shall take effect on February 1, 2003, and shall
thereafter be automatically renewed on December 31 of each year unless one of
the parties gives written notice of termination on or before November 1 of each
such year
IN WITNESS WHEREOF the parties hereto have affixed their signature
November 18, 2002.
DEPARTMENT OF REVENUE
STATE OF WASHINGTON
By
Director
CITY OF TUKWILA
By
Steven M. Mullet, Mayor
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