Loading...
ORD 19-872ORDINANCE NO. 19-872 AN ORDINANCE of the City of Federal Way, Washington, relating to admissions tax; amending FWRC 3.60.020. (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 cities 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 anyplace; and Way. WHEREAS, events sponsored by non-profit organizations benefit the citizens of Federal 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. FWRC 3.60.020 is hereby amended to read as follows: The admissions tax as imposed in this chapter shall not apply to anyone paying an admission charge: (1) In the amount of $1.50 or less; or (2) To any activity of any elementary or secondary school as contemplated by RCW 35.21.280; or (3) To any activity of any parent -teacher association (PTA), or similar organization; provided, that the proceeds of the activity are used to benefit an elementary or secondary school; or (4) To an organized athletic event such as tournaments, leagues, and other competitions intended for youth less than 19 years of age, sponsored and held by nonprofit organizations; or (5) The admission of speetatefs To an athletic event, including, but not limited to, football games, basketball games, or baseball games; or Ordinance No. 19-872 Page I of 3 (6) Tl„e ..dfnissie f rTo recreational activities, including, but not limited to, golf, skating, or swimming.. -•,or (7) To any activity of a nonprofit organization, as defined in subsection (a) of this subsection. (a) As used 1_11_t Iiis sk ction, "nonprofit orLanization" means: (i) A non-profit corporation that is duly or!-�.iiiizecl. in good standing, and exempt under Sectiom `,0 f (c )() or �01(c)(4) or 501(c)(10) of the US IiilernGil Revenue Code, or (ii) A nonprofit organization that would qualify under (i) of this subsection except that it is not organized as a nonprofit coi-120i ation. 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/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 five days after its passage and publication, as provided by law. Ordinance No. 19-872 Page 2 of 3 PASSED by the City Council of the City of Federal Way this 18th day of June, 2019. ATTEST: CITY OF FEDERAL WAY: �ts&�&Aw S P ANIE COURTNEY, (I C, CITY CLERK APPROVED AS TO FORM: a-"g"CjQ J. RYAN CALL, CITY ATTORNEY FILED WITH THE CITY CLERK: PASSED BY THE CITY COUNCIL: PUBLISHED: EFFECTIVE DATE: ORDINANCE NO.: 05/29/2019 06/18/2019 06/21/2019 06/26/2019 19-872 Ordinance No. 19-872 Page 3 of 3