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Ord 89-011�°, r ^ -� Y � 0072.03001 JDWnaa 12/02/89 � L � ORDINANCE NO. 89-11 AN ORDINANCE OF THE CITY OF FEDERAL WAY, WASHINGTON, AMENDING SECTION 4 OF ORDINANCE NO. 89-6 OF SAID CITY AND AMENDING SECTION 6 OF ORDINANCE NO. 89-7 OF SAID CITY TO ESTABLISH AN EFFECTIVE DATE FOR THE IMPOSITION OF THE SALES AND USE TAXES AS IMPOSED BY SAID ORDINANCES AS MARCH 1, 1990. THE CITY COUNCIL OF THE CITY OF FEDERAL WAY, WASHINGTON, DO ORDAIN AS FOLLOWS: Section 1. Section 4 of Ordinance No. 89-6 of the City of Federal Way establishing the effective date of the sales and use tax authorized to be imposed pursuant to RCW 82.14.030(1j is hereby amended to establish an effective date of March 1, 1990, and to read as follows: Section 4 Effective Date This ordinance shall become effective as of March 1, 1990, which is more than five days after the publication of an approved summary consisting of the title. Section 2. Section 6 of Ordinance No. 89-7 of the City of Federal Way is hereby amended to establish an effective date of March 1, 1990, for the sales and use tax authorized to be imposed by RCW 82.14.030(2) and to read as follows: Section 6. Effective Date. This ordinance shall become effective as of March 1, 1990, which is more than five days after the publicatian of an approved summary consisting of the title. Section 3 . Effective date This ordinance shall become effective March 1, 1990, which is more than five days after the publication of an approved summary consisting of the title of this JDW006790 -1- 0�����V�� . ,� � , , i• ordinance. � PASSED by the City Council of the City of Federal Way, Washington, this S� day of Deeer�ber, 1989. CITY OF FEDERAL WAY ATTEST/AUTHENTICATED: CITY CLERK, DELORE A. MEAD MAYOR, DEBRA ERTEL APPROVED AS TO FORM: OFFICE OF THE CITY ATTORNEY: By � FILED WITH THE CITY CLERK: December 4, 1989 PASSED BY THE CITY COUNCIL: December 5, 1989 PUBLISHED: January 10, 1990 EFFECTIVE DATE: March 1, 199f� ORDINANCE NO. ga_17 JDW006790 -Z- ile as worthles3 g�i 9 S l st �... t ex.s. c 35 § 82.12.070. Prior: 19 Pa t Supp� ior: 1941 c 178 § part.] �, �t�.---1982 Ist ex.s. c 35: See notes lst ex.s. c 278: See notes D8.16 ,dministrat�o �icable, s hall l have�full force sofar as app � with respect to taxes imposed under the is chapter. [ 1961 c 15 § 82• 12.080. Prior: part; 1945 c 249 § 8, part; 1943 c 156 § � 225 § 1 g, part; 1937 c 191 § 4, part; 35, part; Rem. Supp. 1949 § 8470-35, '• Chapter 82.14 TIES, CITIES AND METROPOLITAN AL CO AND USET AXES RETAIL SALES °��t,egislative finding—Purpose. Dcfinitions—Where rotail sale occurs. $ales and use taxes authorized—Additional taxes suthorized—Maximum rates. Imposition or alteration of additional taxes—Refer endum petition to re peal—Procedure—Exclusive �nethod. •v ordinance to contain credit provision. ' use taxes for public transportation systems. �� and collection—Local sales and use lnties, cities and metropolitan munic- ,—Imposition at excess rates, effect. . uniformity with other taxes— .dinances—Effective dates. .x prior to due date—Credit against fu- .,r assessment—When fund designation per- —Use of tax revenues received in connection drge construction projects. ent of tax prior to taxable event—When permit- .—Deposit with treasurer—Credit against fu- are tax—When fund designation permitted. .;ounty sales and use tax equalization account—Al- location procedure—Earnings. Municipal sales and use tax equalization account— Allocation procedure—Earnings. Figures for apportionments and distributions under RCW 82.14.200 and 82.14.210. Natural or manufactured gas—Cities may impose use taz. Severability-19 ex.s. c 94. 2.14.010 Legislative finding Purpose. The legis- ure finds that the several counties and cities of the te lack adequate sources of revenue to carry out es- � tial county and municipal purposes. The legislature �rther finds that the most ef�cient and appropriate i�ethods of deriving revenues for such purposes is to vest ufditional taxing powers in the governing bodies of �ounties and cities which they may or may not imple- nent. The legislature intends, by enacting this chapter, eans by which essential county anc ; can be financially served should �y them. [1970 e� 94 § 1.] mu- they 82.14.020 Definitions Where retail sale occurs. For purposes of this chapter: (1) A retail sale consisting solely of the sale of tangi- ble personal property shall be deemed to have occurred at the retail outlet at or from which delivery is made to the consumer; (2) A retail sale consisting essentially of the perform- ance of personal business or professional services shall be deemed to have occurred at the place at which su vices were primarily performed; � �ble (3) A retail sale consisting of the g personal property shall be deemed to have occurred (a) in the case of a rental involving periodic rental pay- ments, at the primary place of use by the lessee during the period covered by each payment, or (b) in all other cases, at the place of first use by the lessee; (4) A retail sale within the scope of the second para- graph of RCW 82•04.050, and a retail sale of taxable personal property to �e installed by the seller shall be deemed to have occurred at the place where the labor and services involved were primarily performed; (5) A retail sale consisting of the providing to a con- sumer of telephone service, as defined in RCW 82•04- .065, other than a sale of tangible personal property under subsection (1) of this section or a rental of tangi- ble personal property under subsection (3) of this sec- tion, shall be deemed to have occurred at the situs of the telephone or other instrument throu h which th 1e- phone service is rendered; (6) "City" means a city or tow ' -. -- - (7) The meaning ascribed to w � chapters 82.04, 82.08 and 82.12 RCW, as now or here- after amended, insofar as applicable, shall have full force and effect with respect to taxes imposed under au- thority of this chapter; (8) "Taxable event" shall mean any retail sale, or any use of an article of tangible personal property, upon which a state tax is imposed pursuant to chapter 82.08 or 82.12 RCW, as they now exist or may hereafter be amended: Provided, however, That the term shall not in- clude a retail sale taxable pursuant to RCW 82•08.150, as now or hereafter amended; (9) "Treasurer or other legal depository" shall mean the treasurer or legal depository of a county or city. [1983 2nd ex.s. c 3§ 31; 1982 c 211 § 1; 1981 c 144 § 4; 1970 ex.s. c 94 § 3.] Co�struction—.�everability—Effective dates-1983 2nd eX's' c 3: See notes following RCW 82.04.255. Intent—SeverabiGty—Eff'ective date----1981 c 144: See notes following RCW 82.16.010. 82.14.030 Sales and use taxes sutl�orized—Addi tional taxes aut6orized—Maxim e°a l �t �y until duly 1, 1990.) (1) The g g county or city while not required by legislative mandate to do so, may, by resolution or ordinance for the pur- � poses authorized by this chapter, fix and impose a sales : [Title 82 RCW—P 5 '� ;1989 EdJ 82.14.030 � Title 82 RC and use tax in accordance with the terms of this chapter. . Such tax shall be collected from those persons who are taxable by the state pursuant to chapters 82.08 and 82- .12 RCW, upon the occurrence of any taxable event within the county or city as the case may be. The rate of such tax imposed by a county shall be �ve–tenths 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). The rate of such tax imposed by a city shall not exceed five– tenths 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, hbwever, That in the event a county shall impose a sales and use tax under this subsection, the rate of such tax imposed under this subsection by any city therein shal] not exceed four hundred and twenty–�ve one–thousandths of one percent. (2) Subject to the enactment into law of the 1982 amendment to RCW 82.02.020 by section 5, chapter 49, Laws of 1982 lst ex. sess., in addition to the tax author- ized in subsection (1) of this section, the governing body of any county or city may by resolution or ordinance impose an additional sales and use tax in accordance with the terms of this chapter. Such�additional tax shall be collected upon the same taxable events upon which the tax imposed under subsection (1) of this section is levied. The rate of such additional tax imposed by a county shall be up to �ve–tenths 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). The rate of such additional tax imposed by a city shall be up to �ve– tenths 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 a county shall impose a sales and use tax under this subsection at a rate equal to or greater than the rate imposed under this subsection by a city within the county, the county shall receive fifteen percent of the city tax: Provided further, That in the event that the county shall impose a sales and use tax under this subsection at a rate which is less than the rate imposed under this subsection by a city within the county, the county shall receive that amount of revenues from the city tax equal to fifteen percent of the rate of tax imposed by the county under this subsec- tion. The authority to impose a tax under this subsection is intended in part to compensate local government for any losses from the phase–out of the property tax on business inventories. [ 1982 1 st ex.s. c 49 § 17; 1970 ex.s. c94§4.j Intent---.Cougt�ctio. =—Ef{�tive dst� F'ire district fund- ��8-1982 Ist ex.s, c 49: See notes following RCW 35.21.710. Imposition of additional tax on sale of real property in lieu of tax un- der RCW 82.14.030(2): RCW 82.46.010(2). 82.14.030 Sales and use taxes sut6orized--Addi- tional taxes aut rates. (Effective duly 1, 1990.) (1) The governing body of any county or city while not required by legislative mandate to do so, may, by resolution or ordinance for the purposes author- ized by this chapter, fix and impose a sales and use tax in accordance with the terms of this chapter. Such tax shall be collected from those persons who are taxable by [Title 82 RCW—p �� � �'�': Excise Tax� the state pursuant to chapters 82.08 and 82.12 RC � upon the occurrence of any taxable event within t county or city as the case may be: Provided, That exco `` as provided in RCW 82.14.230, this sales and use shall not apply to natural or manufactured gas. The ra ` of such tax imposed by a county shall be five–tenths one percent of the selling price (in the case of a sal' tax) or value of the article used (in the case of a'� tax). The rate of such tax imposed by a city shall A` exceed �ve–tenths of one percent of the selling pr�� ��' the case of a sales tax) or value of the article used (i the case of a use tax): Provided, however, 'That in event a county shall impose a sales and use tax und this subsection, the rate of such tax imposed under thit subsection by any city therein shall not exceed fa '' hundred and twenty–five one–thousandths of one: percent. (2) Subject to the enactment into law of the 1982\ amendment to RCW 82.02.020 by section 5, chapter 49,'.- Laws of 1982 l st ex. sess., in addition to the tax author- ized in subsection (1) of this section, the governing body of any county or city may by resolution or ordinance impose an additional sales and use tax in accordance with the terms of this chapter. Such additional tax shall ' be collected upon the same taxable events upon which the tax imposed under subsection (1) of this section is ` levied. The rate of such additional tax imposed by a` county shall be up to five–tenths 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). The rate of such `: additional tax imposed by a city shall be up to five– ' tenths 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 a county shall impose a sales and use tax under this subsection at a rate equal to or greater than the rate imposed under this subsection by a city within the county, the county shall receive tifteen percent of the city tax: Provided further, That in the event that the county shall impose a sales'and use tax under this subsection at a rate which is less than the rate imposed under this subsection by a city within the county, the county shall receive that amount of revenues from the city tax equal to fifteen percent of the rate of tax imposed by the county under this subsec- tion. The authority to impose a tax under this subsection is intended in part to compensate local government for any losses from the phase�ut of the property tax on business inventories. [1989 c 384 § 6; 1982 Ist ex.s. c 49 § 17; 1970 ex.s. G 94 § 4.j , Intent—Effective date--�gg9 � 384 S� notes following RCW 82.12.022. Intent—�onstructio. =Effective dat° Fire district fued- �pg-1982 lst ex.s. c 49: See notes following RCW 35.21.�10. /mposition of additional tax on sa/e ot �eal property in lieu o! tax un- der RCW 82.1q,030(2): RCW 82.46.0I0(2). 82.14.036 Imposition or alteration of additional taxes Referendum petition to repeal Proce- dur� Exclusive metbod. Any referendum petition to repeal a county or city ordinance imposing a tax or al- tering the rate of the tax 8uthnri�erl ��.,ae. o��>> (1989 Fd. )