Ord 89-011�°,
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0072.03001
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12/02/89
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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
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ordinance.
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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.
)