ORD 06-535ORDINANCE NO. 06-535
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
FEDERAL WAY, WASHINGTON, PROVIDING FOR UTILITY
TAX RELIEF TO LOW- INCOME DISABLED CITIZENS AND
AMENDING ARTICLE V, CHAPTER 14 OF THE FEDERAL WAY
CITY CODE (AMENDS ORDINANCE NO. 03 -436.)
WHEREAS, on January 21, 2003, the Federal Way City Council passed
Ordinance No. 03 -436 granting relief from the utility tax to low- income seniors; and
WHEREAS, the Washington State Constitution Article VII, Section 7 permits
"support of the poor and infirm "; and
WHEREAS, the City Council recognizes that low- income disabled citizens live
on low and fixed incomes that are impacted by the utility tax; and
NOW, THEREFORE THE CITY COUNCIL OF THE CITY OF FEDERAL
WAY, WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS:
Section 1. Utility Tax Relief. Chapter 14, Article V, Sections 14 -190 and 14 -191
of the Federal Way City Code are hereby amended to-read as follows:
14 -190 Utility Tax Relief — Qualifications.
To qualify for the relief set forth in Section 14 -189, a person must be requesting
"reimbursement" for the effect of city utility taxes imposed during the previous calendar year and
must:
(1) Be 65 years of age or older at all times during any period for which
"reimbursement" is requested, and meet the criteria of subsection (3); or affd
ORD #06 -535 - PAGE l
(2) Be disabled and unable to work, as defined under RCW 84.36.381 and
WAC 458 -16A -130 as they currently exist or are hereafter amended,
M(-2-) Have an income during the calendar year, or part thereof, for which a
"reimbursement" is requested from all sources whatsoever, not exceeding the low income
guidelines for the King County area as published by the Secretary of Housing and Urban
Development. As used in this subsection, "income" means:
(a) "Disposable income," as that term is defined in RCW 84.36.383, as it may
be amended or replaced from time to time; and s
(b) The aggregate value of gifts and receipts received from all sources during
the calendar year for which a "reimbursement" is requested; and
(4)_(-3) Have been a resident of the dwelling unit within the city at all times during
any period for which a "reimbursement" is requested, and have made the payment of city utility
taxes from his or her income or resources.
14 -191 Claim Filing Procedures.
(1) All claims for relief under 14 -189 must be made annually and filed
by April 30 of the calendar year following the calendar year, or portion thereof, for which a
"reimbursement" is requested. -; and
(2) All bills for which claim is made under 14 -189 shall be submitted
to the Director as part of the, claim for relief ; and
(3) All claims for relief shall be submitted in writing on a forms provided by the
Director and certified by the claimant that, under the penalty of perjury, to the best E)f the
elaimant's knewledgej all information provided in the claim is true and correct. -; and
ORD #06 -535 — PAGE 2
(4) The Director may require any documents deemed necessary to establish proper
proof of income level and /or disability status of the claimant, including but not limited to the two
(2) most recent months' bank statements, and two (2) most recent years' income tax statements,
and a current physician's statement or Supplemental Security Income award letter.
The Director shall adopt rules and regulations to implement and enforce this chapter.
Section 2. Initiative and Referendum.
This Ordinance shall be subject to initiative and referendum powers as set forth in
Chapter 2, Article III of the Federal Way City Code.
Section 3. 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 4. Ratification.
Any act consistent with the authority and prior to the effective date of this
Ordinance is hereby ratified and affirmed.
Section 5. Effective Date.
This Ordinance shall be effective five days after its passage, approval and
publication as provided by law for utility taxes incurred and paid by an eligible person after this
date.
ORD #06 -535 - PAGE 3
PASSED BY THE CITY COUNCIL OF THE CITY OF FEDERAL WAY this
q- day of 0()jW ftLgZr , 2006.
CITY OF FEDERAL WAY, WASHINGTON
NW-
' • . ,:< - •
ATTEST:
Y CLERK, LAI-'JRX HATHAWAY, CMC
APPROVED AS TO FORM:
Cdr a
CITY ATTORNEY, PATRICIA A. RICHARDSON
FILED WITH THE CITY CLERK: Octob r 10, 2006
PASSED BY THE CITY COUNCIL: 111-776(0
PUBLISHED:
EFFECTIVE DATE:
ORDINANCE NO.: 6d-515
KAOrdin \Utility Tax Low Income Exempt.doc
ORD #06 -535 - PAGE 4