Ord 04-478
ORDINANCE NO.
04-478
AN ORDINAN E OF THE CITY COUNCIL OF THE CITY OF
FEDERAL WA , WASHINGTON, AMENDING CHAPTER 14,
ARTICLE V, F THE FEDERAL WAY CITY CODE TO
CLARIFY T A PAYER OBLI GA TI ONS WITH RESPECT TO
RECORDS M INTENANCE AND PRODUCTION, THE
CITY'S IN ESTIGA TIVE AND ENFORCEMENT
AUTHORITY, AND GRANTING THE CITY SUBPOENA
POWER FOR AXP A YER RECORDS (Amends Ordinance Nos.
95-257 and 96- 62)
WHEREAS, the City of ederal Way is a non-charter code city under the laws ofthe State of
Washington and, as such, has the power to enact ordinances to levy a tax on the privilege of
conducting an electrical energ , natural gas, stonn drainage, garbage, cable television, cellular
phone, digital pager or telepho e business; and
WHEREAS, non-charte code cities have broad power to adopt and enforce ordinances of all
kinds relating to and regulating ts local or municipal affairs and appropriate to the good government
of the city; and
WHEREAS, one of t e most important functions of a govemment in setting and
implementing tax policy is to s rive for faimess, consistency, accuracy, equity, and efficiency; and
WHEREAS, it is vital fì r the City to have access to taxpayers records in order to verify the
correctness of taxpayer retums; and
WHEREAS, the City C uncil finds that it would be in the best interest of the citizens ofthe
City to amend FWCC Chapter 14, Article V, to give the City's designated authority the power to
ORD#
04-478
, PAGE I
ORIGINAL
subpoena tax records to verify t e accuracy and correctness of taxpayer retums;
Section 1.
HE CITY COUNCIL OF THE CITY OF FEDERAL WAY,
NOW, THEREFORE,
WASHINGTON, DOES HE
Y ORDAIN AS FOLLOWS:
records
FWCC Chapter 14, Arti Ie V, Section 180 is hereby amended to read as follows:
14-180 Taxpayer's records.
.ú!LEach taxpayer shall eep records for up to six years reflecting the amount of his or her
gross operating revenues on se ices within the city, and such records shall be open at all reasonable
verification of said tax retums 0 for the filing ofthe tax of a taxpayer who fails to make such retum.
books and records within the Cit it shall be
times to the inspection of the esignated official, or his or her duly authorized subordinates for
the desi nated official or b be rs the cost of examination b the desi nated of1ìcial's a ent at the
lace where such books and rec rds are ke t. rovided that the tax a er electin to bear such cost
shall a in advace to the Cit the estimated cost of the examination includin round-tri fare
(Ord. No. 95-257, § 1,12-19-95 Ord. No. 96-262, § 1,2-20-96)
letetion ofthe examination.
Section 2.
A new section is added t Chapter 14, Article V, to read as follows:
14-185.1
Sub oena Power
In addition to other re
for an investi ation of the correctness of an return and ma issue
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04-478
, PAGE 2
other person, to brin
designated official.
Section 3.
Severabi it
Should any section, para aph, sentence, clause or phrase ofthis ordinance, or its application
to any person or circumstances, e declared unconstitutional or otherwise invalid for any reason, or .
should any portion of this ordi ance be pre-empted by state or federal law or regulations, such
decision or pre-emption shall no affect the validity ofthe remaining portions ofthis ordinance or its
application to other persons or ircumstances.
Section 4.
Any act consistent with t e authority and prior to the effective date ofthis ordinance is hereby
ratified and affinned.
Section 5.
This ordinance shall tak effect and be in force five (5) days from and after its passage and
publication, as provided by law
PASSED by the Cit
Council of the City of Federal Way this ~tday of
December
,2004.
FEDERAL WAY
ì
i
ORD # 04-478
, PAGE 3
1(~
REEN, CMC
APPROVED AS TO FORM:
11/30/04
CIL: 12/21/04
FILED WITH THE CITY CLE
PASSED BY THE CITY CO
PUBLISHED: 12/29/04
EFFECTIVE DATE: 1/3/05
ORDINANCE NO.:
04-478
K:\ORDIN\2004\Utility Tax\Chapter 4-180 amendment
ORD # 04-478
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