ORD 18-848 - Amending Admissions Tax CapORDINANCE NO. 18-848
AN ORDINANCE of the City of Federal Way, Washington, relating
to the admissions tax cap; amending FWRC 3.60.010. (Amending
Ordinance No. 17-831)
WHEREAS, the City of Federal Way is a non -charter code city pursuant to Title 35A
RCW; and
WHEREAS, RCW 35.21.280 authorizes every city to levy and fix a tax of not more than
one cent on twenty cents or fraction thereof to be paid by the person who pays an admission
charge to any place; and
WHEREAS, the City Council desires to increase revenue to fund the City's operations
and taxing admissions, where appropriate, will further this goal.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF FEDERAL WAY,
WASHINGTON, DO ORDAIN AS FOLLOWS:
Section 1. Findings. The foregoing recitals are adopted as findings of the City Council.
Section 2. Section 3.60.010 of the Federal Way Revised Code is hereby amended as
follows:
There is levied and imposed upon any person who is charged an admission fcc admitted
to any place where an admission fee is regularly charged, including persons who are
admitted free of charge, or at reduced rates, to any place an admission tax in the amount
of five percent of the admission charge, except that no tax in excess of $0.60 per ticket of
No persons shall sell or otherwise distribute tickets of
admission which disclose a rate of admission tax other than as provided in this chapter.
Ordinance No. 18-848
Page 1 of 3
Section 3. Severability. Should any section, subsection, paragraph, sentence, clause, or
phrase of this ordinance, 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 ordinance 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 ordinance and each section,
subsection, sentence, clauses, phrase, or portion thereof, irrespective of the fact that any one or
more 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's or clerical errors, references, ordinance numbering, section or 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 30 days after its passage and
publication, as provided by law.
[Signatures to follow]
Ordinance No. 18-848 Page 2 of 3
PASSED by the City Council of the City of Federal Way this 20th day of March, 2018.
ATTEST:
lCi
S NIE COURTNEY, CM
APPROVED AS TO FORM:
a
CITY OF FEDERAL WAY:
ITY CLERK
J. RYAN CALL, CITY ATTORNEY
FILED WITH THE CITY CLERK: 02/28/2018
PASSED BY THE CITY COUNCIL: 03/20/2018
PUBLISHED: 03/23/2018
EFFECTIVE DATE: 04/23/2018
ORDINANCE NO.: 18-848
Ordinance No. 18-848 Page 3 of 3