Ord 89-006
0072.03001
JDWnaa
11/20/89
R: 11/21/89
.
ORDINANCE NO.
89-6
AN ORDINANCE OF THE CITY OF FEDERAL WAY,
WASHINGTON, IMPOSING A SALES AND USE TAX AS
AUTHORIZED BY RCW 82.14.030(1) IN ORDER FOR
THE CITY TO RECEIVE ITS SHARE OF EXISTING
TAXES IMPOSED BY KING COUNTY.
THE COUNCIL
ORDAIN AS FOLLOWS:
section 1.
by RcW 82.14.030(1):
B.
OF THE CITY OF FEDERAL WAY, WASHINGTON, DO
Imposition of sales and use tax as authorized
A.
Imposition. There is hereby imposed a
sales and/or use tax, as the case may be,
upon every taxable event, as defined in
chapter 82.14 RCW as the same exists or
may hereafter been amended, which occurs
within the city limits of Federal Way.
The tax shall be imposed upon and
collected from those persons from whom the
State sales and/or use tax is collected
pursuant to chapters 82.04, 82.08 and
82.12 RCW as the same now exist or may
hereafter be amended.
Tax rate. The rate of tax imposed by
subsection A of this section shall be one-
half of one percent of the selling price
of or value of the article used as the
case may be; provided, however, that
during such period as there is in effect a
sales or use tax imposed by King County
pursuant to RCW 82.14.030(1) then the rate
imposed by this ordinance shall be as
provided in RCW 82.14.030 (1) as the same
now exists or may hereafter be amended.
The rate as of the effective date of this
ordinance shall be 425/1000th of one
percent.
~
Section
2.
Administration
The
Collection.
administration and collection of the tax imposed by this ordinance
shall be in accordance with the provisions of RCW 82.14.050 as the
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COPY
same now exists or may hereafter be amended.
Section
3.
Inspection
of
records
aqreement
with
Department of Revenue.
The city of Federal Way consents to the
inspection of such records as are necessary to qualify the City
for inspection of records of the Department of Revenue, pursuant
to RcW 82.32.330
as the same now exists or may hereafter be
amended.
The
City
Manager
is
authorized
to
enter
into
an
agreement with the Department of Reyenue for the administration of
the tax.
section 4.
Effective date.
This ordinance shall become
effective upon the date of incorporation which is more than five
days after the pl1blication of an approved summary consisting of
the title of this ordinance.
PASSED by the Council of the City of Federal Way this 28th
of November, 1989.
day
CITY OF FEDERAL WAY
Q(k~
MAYOR,
ATTEST/AUTHENTICATED:
ilL / . ~ 12 ,.,~
f!ttt¿¿/ {} . /1L ¿rc:¿'L--
CITY CLERK, L-
APPROVED AS TO FORM:
OFFICE THE CITY ATTORNEY:
(-c~
By
",..
FILED WITH THE CITY CLERK: November 21,
PASSED BY THE CITY COUNCIL: November 28,
PUBLISHED: December 1, 1989
EFFECTIVE DATE: Date of incorporation
ORDINANCE NO. 89-6
1989
1989
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