The URL can be used to link to this page

Home My WebLink About4134AN ORDINANCE of the city council of the city of Kent, Washington, amending certain utility tax allocations. NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS: SECTION I, -Amendment. Section 3.18.020 of the Kent City Code is 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, the city levies upon all persons, firms, or corporations (including the city) engaged in certain business activities a utilities tax to be collected as follows. 1. Upon every person, firm, or corporation engaging in or carrying on any telephone business within the city, an annual tax equal to six (6) percent of the total gross income, including revenues from intrastate toll, derived from the operation of such business within the city. 1 So/id Waste Uti/ity Tax Ordinance This six (6) percent tax will be allocated as follows: four and seven -tenths (4.7) percent to the general fund, three -tenths (0.3) percent to youth/teen programs, and one (1) percent to street improvement programs. 2. Upon every person, firm, or corporation engaging in or carrying on a business of selling, wheeling, furnishing, distributing, or producing gas, whether manufactured or natural, for commercial or domestic use or purposes, a fee or tax equal to six (6) percent of the total gross income from such business in the city during the tax year for which the license is required. This six (6) percent tax will be allocated as follows: four and seven -tenths (4.7) percent to the general fund, three -tenths (0.3) percent to youth/teen improvement programs. programs, and one (1) percent to street 3. Upon every person, firm, or corporation engaged in or carrying on the business of selling, wheeling, furnishing, or distributing electricity for light and power, a fee or tax equal to six (6) percent of the total gross income from such business in the city during the tax year for which a license is required. This six (6) percent tax will be allocated as follows: four and seven -tenths (4.7) percent to the general fund, three - tenths (0.3) percent to youth/teen programs, and one (1) percent to street improvement programs. 4. Upon every person, firm, or corporation engaged in or carrying on the business providing cable television services, a tax equal to six (6) percent of the total gross income from that business in the city during the tax year for which the license is required. All revenue received from this tax must be applied only to funding the city's information technology department operations and capital projects budgets in the proportion determined by the city council in its biennial budget, including all amendments. 2 So/id Waste Utility Tax Ordinance f 5. Upon very person, firm, or corporation engaging in or carrying on a business viding solid waste collection services, a tax equal to seven and eight-tenths%durin ercent of the total gross income from such business in the city the tax year for which the license is required. This seven and eight -tenth 7.8) percent tax will be allocated as follows: six and one-half (6.5) percent the general fund, three -tenths (0.3) percent to youth/teen programs, and�one (1) percent to street improvement programs. 6. 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 thirteen (13) percent of the total gross income from such business in the city during the tax year. This thirteen (13) percent tax will be allocated as follows: €e -five and seven -tenths (4.5_7) percent to the general fund for the use as allocated in the city's budget; four (4) percent to the general fund only for the installation, fire hvdrants and operation, maintenance, and repair of street lighting, , subject to the limitations provided in subsection (A)(6)(a) of this section; two (2) percent dedicated solely to the repayment and elimination of debt in the city's "other capital projects" fund subject to the limitations provided in subsection (A)(6)(b) of this • �:�i\��:�M�.tum i\mon w:Ams:kWMK.I:I:u�w17N t■•`w9R1!f�TS'J!T!�'3�1r��1!E'� •� �•/►:►�\:��<�IR�:Ir\.11w\.J��/�� Jtw��lr>i�lw.lw► 1mf; I0►��-��i�.l �.l�l�lwtw:��lw ��\Rw• improvement programs; and three -tenths (0.3) percent to youth/teen programs. a. The four (4) percent allocation for street lighting_–acrd is further contingent on the requirement that the city allocate the funds freed up by this revenue to the city's capital improvement fund(s). ^" '��' m After payment of all capital debt 3 Solid Waste Utility Tax Ordinance uNess otherwise allocated by Council, eallecat-ed capital improvement fund aleelount-9 Me remaining funds must be applied equally to (i) information technology capital programs directed at funding long- and short-term hardware and software replacement and (ii) street capital programs, but further restricted to funding street maintenance, repair, and signage only. If the cost to install, operate, maintain, and repair street lighting, filre hydrants, and fire suppressien s stems is less than the four (4) percent allocation for these purposes, the full four (4) percent amount must still be allocated from the general fund to capital programs for the above -stated purposes. b. The two (2) percent internal tax allocation will be dedicated to the city's capital improvements fund for the sole purpose of retiring all debt in the city's other capital projects fund. This two (2) percent portion of the tax shall be eliminated on January 1, 2023, or on the first day of the year following the date the debt in this fund is fully retired, whichever occurs first. C. --- -- - -- ---- -- - - - -- - -- - -- - - . . . .. . . .. .. IN =WM M1 M 16 M-0 PMOUMNI MR!=WWRIST lilip I W IN T WIN 0 IN 11 IN WRIUMMELIVAN V MW JO B. In computing the tax provided in subsection (A) of this section, the taxpayer may deduct from total gross income the following items: 1. The actual amount of credit losses and uncollectible receivables sustained by the taxpayer. 2. Amounts derived from transactions in interstate and foreign commerce which the city is prohibited from taxing under the laws and Constitution of the United States. 4 So/id I�/aste Uti/ity Tax Ordinance SECTION 2. - Severability. If any one or more section, subsection, or sentence of this ordinance is held to be unconstitutional or invalid, that decision shall not affect the vaty of the remaining portion of this ordinance and the same shall maintain its full force and effect. SECTION 3. -Corrections by City Clerk or Code Reviser. Upon approval of the City Attorney, the City Clerk and the code reviser are authorized to make necessary corrections to this ordinance, including the correction of clerical errors; ordinance, section or subsection numbering; or references to other local, state or federal laws, codes, rules, or regulations. SECTION . -Effective Date. This ordinance shall take effect and be in force five (5) days from and after its passage and publication as provided by law, however, the utility tax increase implemented in this ordinance will not take effect and the city will not impose this increase until January 1, 2015. ATTEST: ONALD F. I�bOORE,�ITY CL 5 So/id I�/aste Uti/ity Tax Ordinance APPROVED AS TO FORM: PASSED: APPROVED: day • day • 2014. I hereby certify that this is a true copy of Ordinance No. 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:\Civil\Ordinance\Solid Waste Utility lax Increase 2015.do<z EAL) RONALD �MO�E, CITY°CLERK 6 So/id lNasfe Ufi/ity Tax Ordinance 5. upon every person, firm, or corporation engaging in or carrying on a business providing solid waste collection services, a tax equal to eighteen and four tenths (7—.818.4) percent of the total gross income from such business in the city during the tax year for which the license is required. This eighteen and four tenths (7—.818.4) percent tax will be allocated as follows. six and one-half (6.5) percent to the general fund, three -tenths (0.3) percent to youth/teen programs, one (1) percent to 'street improvement programs, and ten and six tenths (10.6) percent to maintain and repair residential streets, including related impacts to curb,utg iers, sidewalks and other road amenities, but this ten and six tenths (10.6) percent portion of the solid waste utility tax shall not be used to expand, extend, or widen existing residential streets or to build new residential streets. 3 °'�So/id Waste Uti/ity Tax Ordinance