Ord 89-0070
0072.03001
JDWnaa
11/20/89
R:11/21/89
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ORDINANCE NO. 89-7
AN ORDINANCE OF THE CITY OF FEDERAL WAY,
WASHINGTON, IMPOSING A SALES AND USE TAX AS
AUTHORIZED BY RCW 82.14.030(2) IN ORDER FOR
THE CITY TO RECEIVE ITS SHARE OF EXISTING
TAXES IMPOSED BY KING COUNTY.
THE COUNCIL OF THE CITY OF FEDERAL WAY, WASHINGTON, DO
ORDAIN AS FOLLOWS:
Section 1.
82.14.030(2):
Sales and use tax as authorized by RCW
A. Imposition. In addition to other taxes
which may be imposed by the city, there is
hereby imposed a separate sales and/or use
tax, as the case may be, upon the same
taxable events, and upon which the tax
imposed pursuant to RCW 82.14.030(i) as
the same exists or may hereafter been
amended, is levied, and as specifically
authorized by RCW 82.14.030(2).
B. Rate of tax. The rate of tax imposed by
this section, which shall be in addition
to the rate of tax permitted to be imposed
pursuant to RCW 82.14.030(1), as the same
now exists or may hereafter be amended,
shall be one-half of one percent of the
selling price (in the case of a sales tax)
or value of the article used (in the case
of a use tax); provided, however, that in
the event King County shall impose a sale
and/or use tax pursuant to RCW
82.14.030(2), as the same now exists or
may hereafter be amended, at a rate that
is equal to or less than the rate imposed
under this ordinance, then said County
shall receive that amount of revenues from
the city tax equal to fifteen percent
(15�) of the rate of tax imposed by the
County.
Section 2 Administration - Collection The
administration and collection of the tax imposed by this ordinance
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shall be in accordance with the provisions of RCW 82.14.050 as the
same now exists or may hereafter be amended.
Section 3. Inspection of records - agreement 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 Revenue for the administration of
the tax.
Section 4 Sub�ect to referendum Pursuant to RCW
82.14.036 the tax imposed by this ordinance is subject to
referendum. A referendum petition to repeal the tax imposed by
this ordinance must be filed with the City Clerk, the acting City
Clerk or the acting City Manager within seven (7) days of passage
of this ordinance. Within ten (10) days of the filing with the
identified filing officer or officers of the referendum petition,
the acting City Manager shall confer with the petitioner
concerning the form �and style of the petition, issue an
identification number for the petition and write a ballot title
for the measure. The ballot title shall be posed as a question so
that an affirmative answer to the question and an affirmative vote
on the measure results in the tax or tax rate increase being
imposed, and a negative answer to the question and a negative vote
on the measure results in the tax or tax rate increase not being
imposed. The petitioner shall be notified of the identification
number and ballot title within said ten (10) day period.
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After notification of the identification number and
ballot title, the petitioner shall have thirty (30) days in which
to secure on petition forms the signatures of not less than
fifteen percent (15�) of the registered voters of the City and to
file the signed petitions with the designated filing officer or
officers.
Each petition form must contain the ballot title and the
full text of the measure to be referred.
Section 6. Effective date. This ordinance shall become
effective upon the date of incorporation which is more than five
days after the publication of an approved summary consisting of
the title of this ordinance.
PASSED by the Council of the City of Federal Way this 9Rth day
of November, 1989.
CITY OF FEDERAL WAY
ATTEST/AUTHENTICATED:
CITY CLERK,
MAYOR,
APPROVED AS TO FORM:
OFFICE THE CITY ATTORNEY:
By -.s�J
FILED WITH THE CITY CLERK:November 21, 1989
PASSED BY THE CITY COUNCIL: November 28, 1989
PUBLISHED: December 1, 1989
EFFECTIVE DATE: Date of incorporation ,
ORDINANCE NO. 89-7
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