HomeMy WebLinkAbout3533Ordinance No. 3533
["Beginning July 1, 1998"]
(Amending or Repealing Ordinances)
Readopting, re-enacting, ratifying and confirming taxes established by
Ords 3489, 3493, 3494
{Ord 3489 amends Ords. 2390,3091,3274,3319,3321;3370;34561
{Ord 3489 amended by Ord. 3594}
ORDINANCE NO. 353-3
AN ORDINANCE of the City Council of the City of
Kent, Washington, readopting, re-enacting, ratifying and
confirming taxes established by Ordinance Nos. 3489, 3493,
and 3494.
WHEREAS, the City Council of the City of Kent, by the following
ordinances, established certain taxes in the amounts set forth on said ordinances:
Ordinance No. 3489, relating to utility tax rates, adopted on November 16, 1999;
Ordinance No. 3493, relating to the 2000 tax levy, adopted on November 23, 1999; and
No. 3494, relating to the tax levy protected, adopted on November 23, 1999; and
WHEREAS, Initiative Measure No. 722, approved by the voters of
ashington on November 7, 2000, and effective December 7, 2000, purports to make null
and void "any tax increase adopted by the state from July 2, 1999, through December 31,
1999," which may include the taxes established by Ordinance Nos. 3489, 3493, and 3494;
and
WHEREAS, this ordinance is needed in order to ensure that the taxes
by Ordinance Nos. 3489, 3493, and 3494 are effective as of the effective date
said taxes as originally established by said ordinances, including any subsequent
thereto, if any; NOW THEREFORE,
1 Tax Re-enactment
THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON, DOES
HEREBY ORDAIN AS FOLLOWS:
SECTION 1. The taxes established by Ordinance Nos. 3489, 3493, and
3494, a true and copy of which are attached hereto as Exhibit "A" and incorporated herein
by this reference, are hereby readopted, reenacted, ratified, and confirmed in all respects,
effective as of the effective date of said taxes as set forth in their respective ordinances, as
if in full force and effect from the date of original enactment, including any subsequent
amendments thereto, if any.
SECTION 2. The taxes established by Ordinance Nos. 3489, 3493, and
3494, attached hereto as Exhibit "A," are hereby adopted and enacted as originally adopted
and enacted by said ordinances, including any subsequent amendments thereto, if any.
SECTION 3. The City's Chief Administrative Officer is hereby authorized
and directed to implement such administrative procedures as may be necessary to carry out
the intent of this ordinance.
SECTION 4. Severability. If any section, sentence, clause or phrase of this
ordinance should be held to be invalid or unconstitutional by a court of competent
jurisdiction, such invalidity or unconstitutionality shall not affect the validity or
constitutionality of any other section, sentence, clause or phrase of this ordinance.
SECTION S. Effective Date. This emergency ordinance shall take
and be in force five (5) days from and after passage and publication as provided by law.
MAYOR /®il-c� T�rh
2 Tax
ATTEST:
APPROVED AS TO FORM:
A. LUBOVICH, CITY
PASSED: day ofCe�e/✓ 2000.
APPROVED: day of , 2000.
PUBLISHED: day of , 2000.
I hereby certify that this is a true copy of Ordinance No. 363 3 , passed
by the City Council of the City of Kent, Washington, and approved by the Mayor of the
City of Kent as hereon indicated.
P \Crnl\Ordinance\Ta Reenactment doc
Ad-'C� (SEAL)
BRENDA JACOB , ITY CLERK
3 Tax Re-enactm
ORDINANCE NO. 3 Ye?
AN ORDINANCE of the City Council of the City
of Kent, Washington, amending section 3.18.020 of the
Kent City Code relating to an interim tax for street
improvements.
THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON,
DOES HEREBY ORDAIN AS FOLLOWS:
SECTION 1. Section 3.18.020 of the Kent City Code is hereby amended
as follows:
Sec. 3.18.020. Certain utilities subject to tax.
A. In addition to the other business and license fees required by the ordinances of the
city, there is hereby levied upon all persons (including the city) engaged in certain
business activities a utilities tax to be collected as follows:
1. Upon every person engaging in or carrying on any telephone business
within the city, an annual tax equal to three and one-half (3 1/2) percent of the total gross
operating revenues, including revenues from intrastate toll, derived from the operation of
such business within the city. In addition, there shall also be assessed an inter -i tax of
three -tenths (0.3) percent, which revenue from said inter -i tax shall be dedicated to youth
teen programs, plus an interim tax of one (1.0) percent effective until 11:59 p.m. on
December 31, 20A 2007, which revenue from said interim tax shall be dedicated to street
improvement programs. Gross operating revenues for this purpose shall not include
charges which are passed on to the subscribers by a telephone company pursuant to tariffs
required by regulatory order to compensate for the cost to the company of the tax imposed
by this chapter.
1 Utility Tax
2. Upon every person engaging in or carrying on a business of selling,
furnishing, distributing, or producing gaseous gas for commercial or domestic use or
purposes, a fee or tax equal to three and one-half (3 1/2) percent of the total gross income
from such business in the city during the tax year for which the license is required. In
addition, there shall also be assessed a teiim tax of three -tenths (0.3) percent, which
revenue from said intA;im tax shall be dedicated to youth teen programs, plus an interim
tax of one (1.0),percent effective until 11:59 p.m. on December 31, 29962007, which
revenue from said interim tax shall be dedicated to street improvement programs.
3. Upon every person engaged in or carrying on the business of selling,
furnishing, or distributing electricity for light and power, a fee or tax equal to three and
one-half (3 1/2) percent of the total gross income from such business in the city during the
tax year for which a license is required. In addition, there shall also be assessed an
tax of three -tenths (0.3) percent, which revenue from said inteFini tax shall be
dedicated to youth teen programs, plus an interim tax of one (1.0) percent effective until
11:59 p.m. on December 31, 29962007, which revenue from said interim tax shall be
dedicated to street improvement programs.
4. Upon every person engaging in or carrying on a business providing
garbage service, a tax equal to six and one-half (6 1/2) percent of the total gross income
from such business in the city during the tax year for which the license is required. In
addition, there shall also be assessed an interim tax of three -tenths (0.3) percent, which
revenue from said interim tax shall be dedicated to youth teen programs, plus an interim
tax of one (1.0) percent effective until 11:59 p.m. on December 31, 29962007, which
revenue from said interim tax shall be dedicated to street improvement programs.
5. Upon every person (including the city) engaging in or carrying on the
business of selling, furnishing or distributing water, sewer or drainage services, a tax
equal to three and one-half (3 1/2) percent of the total gross income from such business
in the city during the tax year. In addition, there shall also be assessed an inter-ifn tax of
three -tenths (0.3) percent, which revenue from said inter- tax shall be dedicated to youth
2 Utility Tax
EXHIBR A
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teen programs, plus an interim tax of one (1.0) percent effective until 11:59 p.m. on
December 31, 24%2007, which revenue from said interim tax shall be dedicated to street
improvement programs.
B. In computing the tax provided in subsection (A), the taxpayer may deduct from
gross income, the following items:
1. The actual amount of credit losses and uncollectibles sustained by the
taxpayer.
2. Amounts derived from the transactions in interstate and foreign commerce
which the city is prohibited from taxing under the laws and constitution of the United
States.
SECTION 2. Severabilitv. If any one or more sections, subsections, or
sentences of this ordinance are held to be unconstitutional or invalid, such decision shall
not affect the validity of the remaining portion of this ordinance and the same shall remain
in full force and effect.
SECTION 3. - Efeective Date. This ordinance shall take effect and be in
force thirty (30) days from and after the date of passage and publication as provided by
law.
ATTEST:
BRENDA JACOB R CITY CLERK
3 Utility Tax
EXHIBIT
3 of II
APPROVED AS TO FORM:
A. LUBOVICH, CITY A
PASSED; Ab day of , 1999.
APPROVED: 17 day of ___,1999.
PUBLISHED: %� day of �n�N� , 1999.
I hereby certify that this is a true copy of Ordinance No. -3Y91, passed
by the City Council of the City of Kent, Washington, and approved by the Mayor of the
City of Kent as hereon indicated.
Of
BRENDA JACOB R CITY CLERK
A \Crvil�Ordioaocc\lgduyTax doc
4 Utility Tax
EXHIBIT
4
ORDINANCE NO. 3 LI % 3
AN ORDINANCE of the City Council of the City of
Kent, Washington, establishing the 2000 tax levy and
authorizing no increase in year 2000 property tax revenues
over the 1999 highest allowable property tax revenues and no
increase for inflation.
WHEREAS, pursuant to RCW 84.55.120 and after providing all
appropriate notice, the City Council held a public hearing on November 16, 1999, to
consider the City of Kent's current expense budget for the 2000 calendar year, and held a
separate meeting on November 23, 1999, at a special City Council meeting to address the
City's 2000 property tax levy, revenues and limit factors; and
WHEREAS, after these hearings, and after duly considering all relevant
evidence and testimony presented, the City Council determined for the 2000 budget year
to reduce the City's property tax levy rate approximately 1.1% by establishing no property
tax rate increase for inflation, and by establishing no property tax revenue increase over the
1999 highest allowable property tax revenue, in addition to the increase resulting from the
addition of new construction and improvements to property, and any increase in the value
of state -assessed property and the refund fund levy; and
WHEREAS, to best preserve the public health, safety and welfare, to
appropriately discharge the expected expenses and obligations of the City, and to best serve
the citizens of Kent through a continued commitment to capital improvements throughout
the City, the regular property tax levy—in addition to the increase resulting from the
addition of new construction and improvements to property, and any increase in the value
Tax Levy - 2000
EXHIBIT
;aril
of state -assessed property and the refund fund levy—should be established at the previous
year's highest allowable property tax revenues, plus a zero percent (0%) increase for
inflation; NOW, THEREFORE,
THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON, DOES
HEREBY ORDAIN AS FOLLOWS:
SECTION 1. Recitals Incorporated. The City Council finds that the
foregoing recitals are incorporated as if fully set forth herein.
SECTION 2. Property Tax Levy Rate and Maximum Allowable Revenue
Established. In addition to the increase resulting from the addition of new construction and
improvements to property, annexations and any increase in the value of state -assessed
property and the refund fund levy, the regular property tax levy for 2000 is established at
the previous year's highest allowable levy. This 2000 levy includes no additional increase
for inflation. Because the City did not assess the fully authorized amount of the 1999 tax
levy, the 2000 property tax revenue will increase $1,021,124, a 5.95% increase from the
1999 actual property tax revenue. Based on increases in total average property valuation,
however, the total 2000 property tax revenue amount constitutes an estimated 1.1%
decrease in the total property tax levy rate.
SECTION 3. Lam. There is hereby levied against the property in the City
of Kent, Washington, an assessed value for the City's 2000 municipal tax in the following
amounts for the following funds:
A. For the General Fund, for the purpose of paying the general expenses of municipal
government:
Fund
General Fund
Levy per $1,000 of
assessed valuation
(estimated)
2.921
2
Amount
$18,897,553.00
Tax Levy - 2000
EXHIBIT A
V df 11
B. For Voted Bond Interest and Redemption Fund, for the purpose of paying debt
service in the following amounts for the following funds:
Levy per $1,000 of
assessed valuation
Fund (estimated) Amount
Senior Housing .0544 $ 352,440.00
General Obligation Refunding .2285 $1,478,353.00
SECTION 4. Limitation on Lew. The application of the general fund
shall be consistent with and not result in a tax revenue in excess of the limitation imposed
by RCW 84.5 5.010 and State Referendum 47, as passed by the voters in the N
1997 General Election.
SECTION 5. Adjustments. Administration shall administer the
Budget and in doing so may authorize adjustments pursuant to RCW 35A.33.120.
SECTION 6. Severability. If any one or more sections, subsections, or
sentences of this Ordinance are held to be unconstitutional or invalid, such decision shall
not affect the validity of the remaining portion of this Ordinance and the same shall remain
in full force and effect.
SECTION 7. Effective Date. This Ordinance shall take effect and be in
force five (5) days from and after its passage, approval, and publication as provided by law.
MA
3
Tax Levy - 2000
EXHIBIT
ATTEST:
BRENDA JACOB , Y CLERK
APPROVED AS TO FORM:
ROGER A. LUBOVICH, CITY ATTORNEY
PASSED: a-3 day of '1999.
APPROVED: a day of _'1999.
PUBLISHED: a 7 day of w —51999.
I hereby certify that this is a true copy of Ordinance No. 3`f 93 , passed by the
City Council of the City of Kent, Washington, and approved by the Mayor of the City of
Kent as hereon indicated.
a c�-� e1✓ (SEAL)
BRENDA JA R, CITY CLERK
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4 Tax Levy - 2000
EXHIBIT
8d�►I.
ORDINANCE NO. 3 q 9
AN ORDINANCE of the City Council of the City of
Kent, Washington, authorizing a one hundred six percent
(106%) property tax levy limit factor for 2000 to protect the
City's future property tax levy capacity.
WHEREAS, pursuant to RCW 84.55.120 and after providing all appropriate
notice, the City Council held a public hearing on November 16, 1999, to consider the City
of Kent's current expense budget for the 2000 calendar year, and held a separate meeting
on November 23, 1999, at a special City Council meeting to address the City's 2000
property tax levy, revenues and limit factors; and
WHEREAS, upon a finding of a "substantial need" and the vote of a
majority plus one of the council, the City can adopt an ordinance protecting its future tax
levy capacity; and
WHEREAS, to best preserve the public health, safety and welfare, to best
protect the City's future property tax levy capacity, to best serve the citizens of Kent by
maintaining an appropriate level of service throughout the City, to appropriately discharge
the City's expected expenses and obligations, and to best serve the citizens of Kent through
a continued commitment to capital improvements throughout the City, a substantial need
exists to protect the City's future property tax levy capacity by authorizing a tax levy limit
factor, pursuant to RCW 84.55.0101, of one hundred six percent (106%); and
Tax Levy -
EXHIBIT
I vF I
WHEREAS, the purpose of this ordinance is to protect tax levy capacity; it
does not increase property taxes, NOW, THEREFORE,
THE CITY COUNCIL OF THE CITY OF KENT DOES HEREBY
ORDAIN AS FOLLOWS:
SECTION 1. Findings. The City Council finds that the foregoing recitals
are incorporated as if fully set forth in the body of this ordinance;
SECTION 2. Property Tax Levy Limit Factor Authorized. Based on the
foregoing findings that a substantial need exists to increase the regular property tax levy
limit factor and to best protect the City's future property tax levy capacity, in addition to
the increase resulting from the addition of new construction and improvements to property,
annexations and any increase in the value of state -assessed property and the refund fund
levy, the regular property tax levy limit factor for 2000 is authorized to one hundred six
percent (106%), which would allow a six percent (6%) increase from the previous year's
highest allowable property tax levy.
SECTION 3. Severability. If any section, sentence, clause or phrase of
ordinance should be held to be invalid or unconstitutional by a court of compe
jurisdiction, such invalidity or unconstitutionality shall not affect the validity
constitutionality of any other section, sentence, clause or phrase of this ordinance.
SECTION 4. Effective Date. This ordinance shall take effect and be
force five (5) days from and after the date of publication of this ordinance.
2 Tax Levy - Protecte
EXHIBIT
ATTEST:
BRENDA JACOB PY CLERK
APPROVED AS TO FORM:
'�Tx� I;�?" L'
.ROGER A. LUBOVICH, CITY ATTORNEY
PASSED: a3 day of � �✓ , 1999.
APPROVED: o? 5l day of $1999.
PUBLISHED: _Z day of 1999.
I hereby certify that this is a true copy of Ordinance No. 3"q, passed
the City Council of the City of Kent, Washington, and approved by the Mayor of the C
of Kent as hereon indicated.
P \CwflQrdmwcATex" lieu fhdar 2000 OpoaM doc
(SEAL)
BRENDA JACOB R, TTY CLERK
Tax Levy -
EXHIBIT
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