Ord 03-436ORDINANCE NO. 0 ~ - 4 3 6
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
FEDERAL WAY, WASHINGTON, PROVIDING FOR UTILITY
TAX RELIEF TO LOW INCOME SENIORS AND AMENDING
ARTICLE V, CHAPTER 14 OF THE FEDERAL WAY CITY CODE
(AMENDS ORDINANCE NO. 95-257, 96-262, 96-276, AND 02-431.)
WHEREAS on November 19, 2002, the Federal Way City Council passed
Ordinance No. 02-431 increasing the utility tax to 6% tax for the purpose of providing a
senior/community center and other infrastructure improvements; and
WHEREAS, with the required notice to utility companies, this increase will take effect
for customer billings after February 1, 2003 for affected utilities;
WHEREAS, the City Council recognizes that seniors live on low and fixed incomes that
could be impacted by the increase in the utility tax;
NOW, THEREFORE THE CITY COUNCIL OF THE CITY OF FEDERAL
WAY, WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS:
Section 1. Utility Tax Relief. New sections are added to Chapter 14,
Article V of The Federal Way City Code to read as follows:
Section 14.189 Utility Tax Relief.
There is granted to persons who meet the qualifications and requirements of Sections 14-
190 and 14-191 relief from the city utility tax as follows:
(1) For all utility bills billed to and paid by the person directly during ~
calendar year for utility service charges from any utility company who is subject to the utility ta~
of the city, the city shall pay to such person a "reimbursement" in an amount equal to the utility
ORD#0 3 '4 3 6, PAGE1
ORIGINAL
tax which applied to such bills;
14-190 Utility Tax Relief- Qualifications.
To qualify for the relief set forth in Section 14-189, a person must be requesting
"reimbursement" for the amount of city utility taxes imposed during the previous calendar year
and must:
(1) Be 65 years of age or older at all times during any period for which
"reimbursement" is requested; and
(2) Have an income during the calendar year, or part thereof, for which a
"reimbursement" is requested from all sources whatsoever, not exceeding the low income
guidelines for the King County area as determined by 50% of median family income published
by the Secretary of Housing and Urban Development. As used in this subsection, "income"
means:
(a) "Disposable income," as that term is defined in RCW 84.36.383, as it
may be amended or replaced from time to time, plus
(b) The aggregate value of girls and receipts received from all sources .I
during the calendar year for which a "reimbursement" is requested; and during
(3) Have been a resident of the dwelling unit within the city at all times
any period for which a "reimbursement" is requested, and have made the payment of city utility
taxes from his or her income or resources.
14-191 Claim Filing Procedures.
(1) All claims for relief under 14-189 must be made annually and filed by!
April 30 of the calendar year following the calendar year, or portion thereof, for which al
"reimbursement" is requested.
ORD#0 3 -4 3 6, PAGE2
(2) All bills for which claim is made under 14-189 shall be submitted to the
Director to determine the amount of the claim for relief.
(3) All claims or relief shall be submitted in writing on a form provided by the
Director and certified by the claimant that, to the best of the claimant's knowledge, all
information provided in the claim is tree and correct.
(4) The Director may require documents deemed necessary to establish proper
proof of income level of the claimant, including but not limited to the two (2) most recent
months' bank statements and two (2) most recent years' income tax statements.
The Director shall adopt rules and regulations to implement and enforce this
chapter.
Section 2. Initiative and Referendum.
This Ordinance shall be subject to initiative and referendum powers as set forth in
Chapter 2, Article 1II of the Federal Way City Code.
Section 3. Severability.
The provisions of this Ordinance are declared separate and severable. The
invalidity of any clause, sentence, paragraph, subdivision, section, or portion of this Ordinance or
the invalidity of the application thereof to any person or circumstance, shall not affect the validity
Ordinance, or the validity of its application to other persons or
of the remainder of this
circumstances.
Section 4.
Ratification.
Any act consistent with the
Ordinance is hereby ratified and affirmed.
03-436
ORD # , PAGE 3
authority and prior to the effective date of this
Section 5. Effective Date.
This Ordinance shall take effect and be in force on February 1, 2003 for utility
taxes incurred and paid by an eligible person after this date.
PASSED BY THE CITY COUNCIL OF THE CITY OF FEDERAL WAY this
21.~t dayof .lanuary ,2003.
CITY OF FEDERAL WAY, WASHINGTON
OR, JEANN~~- B~~~
135' ~ -
CITY CLERK, N. Christine Green, CMC
APPROVED AS TO FORM:
CITY ATTORNEY, Patricia A. Richardson
FILED WITH THE CITY CLERK: 12/10/02
PASSED BY THE CITY COUNCIL: 01/21/03
PUBLISHED: 01 / 25 / 03
EFFECTIVE DATE: 02 / 01 / 03
ORDINANCE NO. 0 13 - 4 3 6
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