ORD 11-685ORDINANCE NO. 11-685
AN ORDINANCE of the City of Federal Way, Washington, relating to
clarifying utility tax administrative processes; amending FWRC 310.160
and 3.10.190. (Amending Ordinance Nos. 96-262, 95-257, and 09-594)
WHEREAS, the City imposes utility taxes pursuant to FWRC 3.10; and
WHEREAS, Council desires to clarify and adopt certain utility tax administrative processes;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF FEDERAL WAY,
WASHINGTON, DO ORDAIN AS FOLLOWS:
Section 1. FWRC 3.10.160 is hereby amended to read as follows:
3.10.160 Overpayment of tax.
Any money paid to the city through error, or otherwise not in payment of the tax imposed by this
chapter, or in excess of such tax, shall, upon the request of the taxpayer and upon appropriate
proof provided by the taxpayer and approved by the desi�nated official, be credited against any
tax due or to become due from such taxpayer hereunder, or, upon the taxpayer ceasing to do
business in the city, be refunded to the taxpayer. The followin� must be included with the credit
or refund request:
1) Name, address and UBUtax registration number of taxpaver;
2) Amount of refund or credit requested;
3) Tax type and taxable period;
4) Explanation for the over payment; and
5) Taxpaver si nature.
No credit or refund shall be made for overpayment of tax unless a request is made within one
�ear from the date of overpavment.
Section 2. FWRC 3.10.190 is hereby amended to read as follows:
3.10.190 Appeal to hearing examiner.
Any taxpayer aggrieved by a determination of *'�° +�+'�° �° +^° `'°��.'::�:: :�'"�;' the
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designated official � under the provisions of this chapter may appeal such determination
pursuant to the followin rocedures. To +�., �; ? � � =s �Ta°� _- ''^^°�" r�' ��
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being a�pealed is the amount of the tax or fee due, the amount determined by the desi�nated
official must be paid to the Citv under protest prior to filing an appeal.
Ordinance No. 11-685 Page 1 of 4
1) Form of A�eal. Anv a�eal must be in writing and must contain the followin�:
a) Name address and UBUtax re�istration number of taxpayer;
b) A statement identifyin� the determination of the desi�nated official from which
the ap�eal is taken;
c� A statement setting forth the �rounds upon which the appeal is taken and
identifvin�specific errors the desi�nated official is alle�ed to have made in makin� the
determination;
� A statement identifyin tg he requested relief from the determination bein�
�pealed; and
e) An a�peal fee of $540 which is refundable in the event the a�pellant prevails
on the a�peal.
2) Time and Place to Ap�eal. An a�peal shall be filed with the City Clerk no later than
30 days following the date on which the determination of the desi�nated official was mailed to
the taxpaver. Failure to follow the a�eal procedures in this section shall preclude the taxpaver's
right to appeal.
3) A�peal Hearing. The hearin� examiner shall schedule a hearing date, notifv the
taxpaver and the desi�nated official and shall then conduct an appeal hearing in accordance with
this chapter and procedures developed by the hearin� examiner at which time the appellant
taxpaver and the designated official shall have the o�ortunitv to be heard and to introduce
evidence relevant to the subject of the appeal.
4) Burden of Proof. The a�pellant taxpayer shall have the burden of provin� b�
pre�onderance of the evidence that the determination of the desi�nated official is erroneous.
5) Hearin,� Record. The hearing examiner shall make an electronic sound recardin� of
each a�eal unless the hearing is conducted solely in writin�.
6) Decision of the Hearing Examiner. Followin� the hearing, the hearin� examiner shall
enter a decision on the a�eal su�orted bv written findin�s and conclusion in support thereof.
A co�,y of the findings conclusions and decision shall be mailed to the appellant taxpayer and the
desi�nated official.
7) Judicial Review. The decision of the hearing examiner mav be appealed to the superior
court of Kin� County bv the a�pellant taxpaver or bv the desi�nated official, which must be filed
within 30 days of mailing of the hearing examiner's decision.
Section 3. Severabilitv. Should any section, subsection, paragraph, sentence, clause, or
phrase of this chapter, or its application to any person or situation, be declared unconstitutional or
invalid for any reason, such decision shall not affect the validity of the remaining portions of this
chapter or its application to any other person or situation. The City Council of the City of Federal
Way hereby declares that it would have adopted this chapter and each section, subsection,
sentence, clauses, phrase, or portion thereof, irrespective of the fact that any one or more
Ordinance No. 11-685 Page 2 of 4
sections, subsections, sentences, clauses, phrases, or portions be declared invalid or
unconstitutional.
Section 4. Corrections. The City Clerk and the codifiers of this ordinance are authorized
to make necessary corrections to this ordinance including, but not limited to, the correction of
scrivener/clerical errors, references, ordinance numbering, section/subsection numbers and any
references thereto.
Section 5. Ratification. Any act consistent with the authority and prior to the effective
date of this ordinance is hereby ratified and affirmed.
Section 6. Effective Date. This ordinance shall take effect and be in force thirty (30) days
from and after its passage and publication, as provided by law.
PASSED by the City Council of the City of Federal Way this lst day of February, 2011.
CITY OF FEDERAL WAY
�
MAYOR, SKIP PRIEST
ATTEST:
mG
CITY CLERK, CAR L MCN ILLY, CMC
APPROVED AS TO FORM:
��� ��
CITY A ORNEY, PATRICIA A. RICHARDSON
Ordinance No. 11-685 Page 3 of 4
FILED WITH THE CITY CLERK:
COUNCII, BILL N UIVIBER
PASSED BY THE CITY COUNCIL
PUBLISHED:
EFFECTIVE DATE:
ORDINANCE NO.:
1-25-2011
566
2-1-2011
2-5-2011
3-7-2011
11-685
Orclinance No. I1-685 Page 4 of 4