HomeMy WebLinkAbout2368ORDINANCE .` 7
AN ORDINANCE of the City of Kent,
Washington, relating to sales or use taxes;
amending Chapter 3.02 of the Kent City Code
by adding Section 3.02.100 to impose an
additional sale or use tax as authorized by
Section 17(2), Chapter 49, Laws of 1982,
First Extraordinary Session; amending and
renumbering said Chapter 3.02 (Ordinance No.
1651); and providing for special initiative.
WHEREAS, the local government is currently authorized to
impose a sales or use tax pursuant to RCW 82.14.030(1); and
WHEREAS, the State Legislature by Section 17(2), Chapter
49, Laws of 1982, First Extraordinary Session (RCW 82.14.030(2))
has authorized local government to impose additional sales or use
tax, in part to compensate local government for any losses from
the phase-out of the property tax on business inventories; NOW,
THEREFORE,
THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON DO ORDAIN AS
FOLLOWS:
Section 1. A new Section 3.02.100 is added to Chapter
3.02 of the Kent City Code as follows:
"3.02.100. ADDITIONAL SALES OR USE TAX.
(1) There is hereby imposed a sales or use tax, as the
case may be, as authorized by RCW 82.14.030(2), upon every taxable
event, as defined in RCW 82.14.020, occurring within the City of
Kent. The tax shall be imposed upon and collected from those
persons from whom the state sales tax or use tax is collected
pursuant to Chapters 82.08 and 82.12 RCW.
(2) The rate of the tax imposed by subsection 1 of this
section shall be that percent of the selling price or value of the
article used, as the case may be, imposed by King County pursuant
to Section 17(2), Chapter 49, Laws of 1982, First Extraordinary
Session. PROVIDED HOWEVER, That during such period as there is in
effect a sales tax or use tax imposed by King County under Section
17(2), Chapter 49, Laws of 1982, First Extraordinary Session, the
County shall received fifteen percent of the tax imposed by
Section 1.
Section 2. Chapter 3.02 of the Kent City Code is
renumbered and amended as follows:
"3.02.040. SALES OR USE TAX IMPOSED.
(1) There is hereby imposed a sales or use tax, as the
case may be, as authorized by RCW 82.14.030(1), upon every taxable
event, as defined in RCW 82.14.020, occurring within the City of
Kent. The tax shall be imposed upon and collected from those
persons from whom the State sales or use tax is collected pursuant
to RCW Chapters 82.08 and 82.12.
"((3.82.080. .TiSSB EPS -TAX.))
(2) The rate of the tax imposed by subsection 1 of this
section shall be one-half of one percent of the selling price or
value of the article used, as the case may be; PROVIDED, that
during such period as there is in effect a sales or use tax
imposed by King County, the rate of tax imposed by this Chapter
shall be four hundred twenty-five one -thousandths of one percent.
"3.02.120. ADMINISTRATION AND COLLECTION. The
administration and collection of the tax imposed by this Chapter
shall be in accordance with the provisions of RCW 82.14.050.
"3.02.160. INSPECTION OF RECORDS. The City hereby
consents to the inspection of such records as are necessary to
qualify the City for inspection of records by the Department of
Revenue pursuant to RCW 82.32.330.
"3.02.200. COLLECTION BY STATE. The Mayor of the City
i
!of Kent is authorized to enter into an agreement with the State of
I�Washington Department of Revenue for the collection and
Iladministration of the tax imposed by this chapter.
"3.02.240. FAILURE TO COLLECT OR PAY TAX - PENALTY. Any
seller who fails or refuses to collect the tax as required with
the intent to violate the provisions of this Chapter or to gain
some advantage or benefit, either direct or indirect, and any
buyer who refuses to pay any tax due under this Chapter shall be
guilty of a misdemeanor, and upon conviction thereof shall be
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fined no more than $500 or imprisoned not more than six months, or
by such fine and and imprisonment."
Section 3. Section 1 of this ordinance shall be subject
to a Special Initiative pursuant to RCW 35A.11.100 for a 30 day
period commencing at the time of final passage. The number of
registered voters needed to sign a petition for Special Initiative
shall be fifteen percent of the total number of names of persons
listed as registered voters within the City on the day of the last
preceding Municipal general election.
Section 4. If any provision of this ordinance is
invalidated, or its application to any person or circumstance is
held invalid, the remainder of this ordinance or the application
of the provisions to other persons or circumstances is not
affected.
Section 5. This ordinance shall take effect and be in
force five (5) days from and after its passage, approval and
publication as provided by law. PROVIDED that the tax imposed by
Section 1 shall take effect and be in force on the date there is
in effect a sales tax or use tax imposed by King County under
Section 17(2), Chapter 49, Laws of 1982, First Extraordinary
Session.
i�
LABEL HOGAN, MAYO
ATTEST:
MARIE JEN , CITY CLERK
APPROVED AS TO FORM:
P. STEPHEN DiJULIO, CITYATTORNEY
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PASSED the - day of , 1982.
APPROVED the !,/ ],r- day of ��c.' , 1982.
PUBLISHED the 'al— day of ,✓ , 1982.
I hereby certify that this is a true copy of Ordinance
No. -a]SL; , passed by the City Council of the City of Kent,
Washington, and approved by the Mayor of the City of Kent as hereof
indicated.
3615-91A
�JENSi
(SEAL)
MARIE , ITY CL RK
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