HomeMy WebLinkAboutCAG1990-0197 - Original - Department of Revenue - Local Natural Gas Use Tax - 07/01/1990 AGREEMENT BETWEEN THE STATE OF WASHINGTON, DEPARTMENT OF REVENUE
AND THE CITY OF KENT REGARDING ADMINISTRATION AND COLLECTION
OF LOCAL NATURAL GAS USE TAX
THIS AGREEMENT, made this 1st day of July, 1990, by and between the State
of Washington, Department of Revenue, hereinafter referred to as the
Department, and the City of Kent, hereinafter referred to as the City,
WITNESSETH:
WHEREAS, the Legislature of the State of Washington has by chapter 384,
Laws of 1989, authorized cities to impose a local natural gas use tax; and
WHEREAS, the City of Kent has by Ordinance No. 2927, a copy of which is
attached hereto, elected to impose a natural gas use tax commencing on the
first day of July, 1990; and
WHEREAS, it is provided in section 2 of said State act and in KCC
3.50.050 (Kent City Ordinance 2927) , by reference to RCW 82.14.050, that any
city imposing a local natural gas use tax by ordinance shall , prior to the
effective date thereof, contract with the Department for the administration
and collection of said tax;
NOW, THEREFORE, to effectuate the provisions of KCC 3.50.050 and
section 2 of the aforementioned State act, the parties hereto agree as follows:
1. The Department shall exclusively perform all functions incident to
the administration and collection of the taxes imposed by the said ordinance,
other than criminal prosecutions.
2. The Department shall retain from the taxes so collected the amount
of two percent thereof as expenses of administration and collection. Said
amount shall be subject to review during October of each year.
3. The remainder of said taxes so collected shall be deposited by the
Department in the local sales and use tax account under the custody of the
State Treasurer.
4. In carrying out its administration and collection duties hereunder,
the Department shall , insofar as the same are applicable, apply the
administrative provisions contained in chapters 82.02 and 82.32 RCW, and the
Department's rules and regulations promulgated pursuant to RCW 82.32.300, as
the same exist or may hereafter be amended. The Department shall adopt
additional rules and regulations, in accordance with the State Administrative
Procedure Act, to facilitate the administration and collection of the local
taxes as it may deem necessary or desirable.
5. The Department shall perform its duties hereunder so that as far as
possible the local natural gas use tax adopted by the City shall be
administered and collected in a manner which is as consistent and uniform as
possible with the state natural gas use tax and facilitates the imposition of
the local natural gas use tax upon individual taxable events simultaneously
with the imposition of the state natural gas use tax.
6. The City shall have the right from time to time to examine the
records of the Department as they concern taxpayers subject to the
aforementioned ordinance.
7. The allocation of local natural gas use tax collections among the
various cities and counties will be sent by the Department to the State
Treasurer within 60 days after the close of the first quarter for which the
tax is imposed and thereafter on a monthly basis.
8. All refunds and credits for local natural gas use tax made by the
Department shall be charged to the City.
9. The Department shall require redistribution to the affected cities,
of any tax, penalty and interest distributed to a city other than the city
entitled thereto. Such redistribution shall not be made as to amounts
originally distributed earlier than three quarterly periods prior to the
quarterly period in which the Department obtains knowledge of the improper
distribution.
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10. This agreement shall take effect on the 1st day of July, 1990, and
shall thereafter be automatically renewed on December 31 of each year unless
one of the parties gives written notice of termination on or before November 1
of each such year.
11. In witness whereof the parties hereto have affixed their signature
the day and year first above written.
C TY OF KENT
y�� D KELLEHER, MAYOR
DEPARTMENT OF REVENUE
STATE OF WASHINGTON
By:
DIRECTOR
Approv
i
SAND RISCOLL
KENT CITY ATTORNEY
6068L-3L
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