HomeMy WebLinkAbout2377ORDINANCE 2j?
8 U AN ORDINANCE of the City of Kent,
Washington, relating to sales or use taxes;
amending Section 3.02.100 of the Kent City
Code (Section 1, Ordinance 2368) imposing an
additional sales or use tax as authorized by
Section 17(2), Chapter 49, Laws of 1982,
First Extraordinary Session; and providing
for Special Initiative pursuant to RCW
35A.11.100.
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. Section 3.02.100 (Section 1, Ordinance 2368)
is amended 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) On or after January 1, 1983, ((-T-))the rate of the
tax imposed by subsection 1 of this section shall be ((thakc))
three -tenths of one percent of the selling price or value of the
article used, as the case may be ( ( . i - a by King ..,., Rty
)). On or after July 1, 1983, 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 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, at a rate equal to or greater than the rate imposed by
this subsection, the County shall receive fifteen percent of the
tax imposed by subsection 1: PROVIDED FURTHER, 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, at a rate which is less than the rate
imposed by this subsection, the County shall receive from the tax
imposed by subsection 1 that amount of revenues equal to fifteen
percent of the rate of the tax imposed by the County under Section
17(2), Chapter 49, Laws of 1982, First Extraordinary Session."
Section 2. Section 1 of this ordinance shall be subject
to a Special Initiative pursuant to RCW 35A.11.100. 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. In all other respects this
power of Special Initiative shall be exercised in the manner set
forth in RCW 35.17.260 through 35.17.360. Pursuant to RCW
35.17.330, if the number of votes cast favor the ordinance
proposed by such a Special Initiative, then such ordinance shall
become effective immediately upon, but not before, such an
election.
Section 3. 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 4. 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 January 1, 1983.
MAYOR
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ATTEST:
`tib �a
MARIE JE , CITY CLERK
APPROVED AS TO FORM:
P. STEPHEW DiJULIO, CIT ATTORNEY
PASSED the day of , 1982.
APPROVED the__day of - , 1982.
PUBLISHED the day of1982.
I hereby certify that this is a true copy of Ordinance
No. 3"%`�_, passed by the City Council of the City of Kent,
Washington, and approved by the Mayor of the City of Kent as hereor
,indicated.
4102-91A (Draft B)
(SEAL)
MARIE Jr/SEN, C TY CLERK
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