Ord 04-471
ORDINANCE NO. 04-471
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
FEDERAL WAY, WASHINGTON, AMENDING FEDERAL WAY
CODE CHAPTER 14, ARTICLE IV, SECTION 153 RELATING TO
PERSONS SUBJECT TO TAX (AMENDING ORDINANCE NO. 02-
432).
WHEREAS, the state legislature repealed the Motor Vehicle Excise Tax which
reduced the Public Safety funding for all local governments and will cease to provide substitute
funds as promised; and
WHEREAS, the voters of the state have passed tax limiting initiatives which limit
the increase in property tax growth rate to the lower of 1 % or inflation which does not keep pace
with the public safety cost increases; and
WHEREAS, as part of the 2003-2004 budget deliberation process, the City
Council has determined that it is advisable to increase the service levels in the area of public
safety in public schools and on city streets;
WHEREAS, State law permits the City to levy a tax not to exceed 5% on charges
for admission to recreation or amusement facilities and places; and
WHEREAS, the City deemed it necessary and advisable to adopt measures
providing increased revenue to fund the proposed increase in public safety service demands
commencing January 1, 2005; and
WHEREAS, the City Council desires to defer the commence date from January 1,
2005 to January 1, 2007.
ORIGINAL
ORD # 04-471
, PAGE 1
THE CITY COUNCIL OF THE CITY OF FEDERAL WAY, WASHINGTON,
DOES HEREBY ORDAIN AS FOLLOWS:
Section 1.
Amendment. The Federal Way City Code Chapter 14, Article IV,
Section 153 is amended as follows:
14-153 Person subject to tax - Amount.
Effective January 1, 200~1, there is levied and imposed a tax of two and one-half
percent to be paid by every person, regardless of age, who pays an admission charge to any place
within the city limits. No tax shall be levied on any person who is admitted free of charge and
from whom no compensating payment is obtained. The tax on reduced admission charges shall
be charged on such reduced charge and not on the regular admission charge. (Ord. No. 02-432, §
3, 11-19-02)
Section 2.
Severability.
The provIsIOns of this Ordinance are declared
separate and severable. The invalidity of any clause, sentence, paragraph, subdivision, section, or
portion of this Ordinance or the invalidity of the application thereof to any person or
circumstance, shall not affect the validity of the remainder of this Ordinance, or the validity of its
application to other persons or circumstances.
Section 3.
Ratification. Any act consistent with the authority and prior to the
effective date of this Ordinance is hereby ratified and affirmed.
Section 4.
Effective Date. This Ordinance shall take effect and be in force 30
days from and after its passage, approval and publication, as provided by law.
ORD # 04-471
, PAGE 2
PASSED BY THE CITY COUNCIL OF THE CITY OF FEDERAL WAY,
WASHINGTON this ~ day of December
,2004.
CITY OF FEDERAL WAY, WASHINGTON
dc~~
cCOLGAN
APPROVED AS TO FORM:
-¡J A:/f. ~
CITY ATTORNEY, PATRICIA A. RICHARDSON
FILED WITH THE CITY CLERK: 11/9/04
PASSED BY THE CITY COUNCIL: 12/7/04
ORDINANCE NO. 04-471
K:\ORDIN\2004\admission tax amend 2007 start
ORD # 04-471
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