HomeMy WebLinkAbout4242oRDTNAN cE No.qLqL
AN ORDINANCE of the City Council of the
City of Kent, Washington, amending Chapter 3.28of the Kent City Code entifled ..Business and
Occupation Tax Gross Receipts,', amendingChapter 3.29 of the Kent City Code entitleã
"Business and Occupation Tax Administrative
Provisions," and adding new sections 3.2g.IZS,entitled "Voluntary disclosure program,,, and
3.28.077, entitled "Tax credit."
RECITALS
A. The city of Kent maintains a business and occupation (B&o)
tax established in chapter 3.28 in the Kent city code entitled, ..Business
and occupation Tax - Gross Receipts," The city of Kent administers its
business and occupation (B&o) tax through chapter 3.29 in the Kent city
Code entitled, "Business and Occupation Tax - Administrative provisions.,,
B. In order to resolve and eliminate the tax inequity created by
the proration of the exemption impacting gross receipts taxes for
businesses with multiple activities, this ordinance will change the
calculation of gross receipts taxes to be based on amounts exceeding a
threshold amount, effective January 1, 2019.
C. In order to reduce the compliance burden for the smallest
businesses in the communíty, this ordinance is adopting a non-registration
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1
status and a non-reporting status for taxpayers with gross receipts and
square footage below threshold amounts, effective January 1, 2018.
D. In order to be more courteous to our compliant taxpayers,
this ordinance adds a provision for cancellation of penalties when the
taxpayer has maintained a record of filing and paying their taxes on or
before the due dates of the tax returns for the past twenty-four (24)
months.
E. In order to encourage unregistered businesses to comply with
the city's B&o tax law, this ordinance adds a voluntary disclosure program
for an unregistered taxpayer to voluntarily register and pay prior tax
obligations without incurring penalties.
F. In order to more efficiently resolve tax assessment errors,
this ordinance adds an additional informal step to the City's administrative
appeal process, where a taxpayer can request a correction of the amount
of an assessment and a conference with the director for review of the
assessment.
G. In order to maintain tax revenue neutrality due to the change
from an exemption to a threshold reporting for gross receipts tax, this
ordinance provides a tax credit for taxpayers, effective January 1, 2018.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF KENT,
WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS:
ORDINANCE
SECTION 7. - Amendment - Revise KCC 3.28.050. Section
3.28.050 of the Kent city code, entitled "Imposition of the tax - Tax or fee
levied," is, effective January I, 2018, amended as follows:
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2
Sec. 3.28.050. Imposition of the tax - Tax or fee levied.
Except as provided in subsection (C) of this section, there is hereby levied
upon and shall be collected from every person a tax for the act or privilege
of engaging in business activities within the city, whether the person's
office or place of business be within or without the city. The tax shall be in
amounts to be determined by application of rates against the gross
proceeds of sale, gross income of business, or value of products, including
byproducts, and by application of rates against the square footage of
business office or facility space within the city, as the case may be, as
follows:
A, Gross receipts tax,
1. Upon every person engaging within the city in business as an
extractor; as to such persons the amount of the tax with respect to such
business shall be equal to the value of the products, including byproducts,
extracted within the city for sale or for commercial or industrial use,
multiplied by the rate of 0.152 hundredths of one percent (0.00152). The
measure of the tax is the value of the products, including byproducts, so
extracted, regardless of the place of sale or the fact that deliveries may be
made to points outside the city.
2. Upon every person engaging within the city in business as a
manufacturer, as to such persons the amount of the tax with respect to
such business shall be equal to the value of the products, including
byproducts, manufactured within the city, multiplied by the rate of 0.046
hundredths of one percent (0,00046). The measure of the tax is the value
of the products, including byproducts, so manufactured, regardless of the
place of sale or the fact that deliveries may be made to points outside the
city.
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3. Upon every person engaging within the city in the business of
making sales at wholesale, as to such persons, the amount of tax with
respect to such business shall be equal to the gross proceeds of such sales
of the business without regard to the place of delivery of articles,
commodities or merchandise sold, multiplied by the rate of 0.152
hundredths of one percent (0.00152).
4. Upon every person engaging within the city in the business of
making sales at retail, as to such persons, the amount of tax with respect
to such business shall be equal to the gross proceeds of such sales of the
business, without regard to the place of delivery of articles, commodities
or merchandise sold, multiplied by the rate of 0,046 hundredths of one
percent (0,00046).
5. Upon every person engaging within the city in the business of
(a) printing, (b) both printing and publishing newspapers, magazines,
periodicals, books, music, and other printed items, (c) publishing
newspapers, magazines and periodicals, (d) extracting for hire, and (e)
processing for hire; as to such persons, the amount of tax on such
business shall be equal to the gross income of the business multiplied by
the rate of 0.046 hundredths of one percent (0.00046).
6. Upon every person engaging within the city in the business of
making sales of retail services; as to such persons, the amount of tax with
respect to such business shall be equal to the gross proceeds of sales
multiplied by the rate of 0.t52 hundredths of one percent (0.00152).
7. Upon every other person engaging within the city in any
business activity other than or in addition to those enumerated in the
above subsections; as to such persons, the amount of tax on account of
such activities shall be equal to the gross income of the business
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4
multiplied by the rate of 0.152 hundredths of one percent (0.00152). This
subsection includes, among others, and without limiting the scope hereof
(whether or not title to material used in the performance of such business
passes to another by accession, merger, or other than by outright sale),
persons engaged in the business of developing or producing custom
software or of customizing canned software, producing royalties or
commissions, and persons engaged in the business of rendering any type
of sêrvice which does not constitute a sale at retail, a sale at wholesale, or
a retail service.
B. Square footage fax. Upon every person who leases, owns, occupies,
or otherwise maintains an office, warehouse, or other place of business
within the city for purposes of engaging in business activities in the city,
the tax shall be measured by the number of square feet of warehouse
business floor space or other business floor space for each office,
warehouse, or other place of business leased, owned, occupied, or
otherwise maintained within the city during the reporting period,
calculated to the nearest square foot.
1. Subject to the reductions established in subsection (8)(6) of
this section, the amount of the tax due shall be equal to the sum of the
number of square feet of business warehouse floor space for each
business warehouse leased, owned, occupied, or otherwise maintained
within the city multiplied by the rate of three cents ($0.03) quarterly for
each calendar year, and the number of square feet of other business floor
space for each office or other place of business leased, owned, occupied,
or otherwise maintained within the city multiplied by the rate of one cent
($0.01) quarterly for each calendar year.
2
building
For purposes of this section, business warehouse means a
or structure, or any paft thereof, in which goods, wares,
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5
merchandise, or commodities are received or stored, whether or not for
compensation, in furtherance of engaging in business.
3. For purposes of this section, other business floor space
means the floor space of an office or place of business, other than a
business warehouse.
4. For purposes of this section, the square footage shall be
computed by measuring to the inside finish of permanent outer building
walls and shall include space used by columns and projections necessary
to the building. Square footage shall not include stairs, elevator shafts,
flues, pipe shafts, vertical ducts, heating or ventilation shafts, janitor
closets, and electrical or utility closets.
5. Persons with more than one (1) office, warehouse, or other
place of business within the city must include all business warehouse floor
space and other business floor space for all locations within the city. When
a person rents space to another person, the person occupying the rental
space is responsible for the square footage business tax on that rental
space only if the renter has exclusive right of possession in the space as
against the landlord. Space rented for the storage of goods in a warehouse
where no walls separate the goods, and where the exclusive right of
possession in the space is not held by the person to whom the space is
rented, shall be included in the warehouse business floor space of the
person that operates the warehouse business, and not by the person
renting the warehouse space,
6, If the square footage tax imposed in this subsection (B) is
less than or equal to the gross receipts tax imposed in subsection (A) of
this section, no square footage tax will be due; if the square footage tax
imposed in this subsection (B) exceeds the gross receipts tax imposed in
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subsection (A) of this section, the taxpayer shall also remit the excess
over the gross receipts tax payable under subsection (A) of this section.
C. Gross receipts and square footage threshold.
1.
may be; frem all aetivities eondueted within the eity during any quarter are
during that quarEer shall be exernpt from the gross reeeipts taN inrposed in
this ehapter, The applieable tax rate^ shall only apply to ameunts in
ftraÉer; Gross receiots threshold: The qross receipts tax imposed in
subsection (A) of this section shall not applv to any person engaginq in
hr Icinacc ¡¡firriliac rrrlri¡h nfharrarico frvalrla
oursuant to KCC 3 28 O5O wh oc value of nroducts- includino hv-
products. gross proceeds of sales. and qross income of the business. as
the case mav be. from all activities conducted within the City during anv
calendar year, unless that person's total gross receipts exceeds the
fhrachnl¡{ ¡m n I af {-rr¡n lr r ¡ n ¡{ .a¡l fiffrr l'hnr rcanrl ¡lnllrrc ltd trn rìnrì\2
2. Square footaqe threshold. The square footage tax imposed in
subsection (B) of this section shall not apply to any person unless that
person's total floor area of business space within the city exceeds the
following threshold:
a. Four thousand (4,000) taxable square feet of business
warehouse space; or
b. Twelve thousand (12,000) taxable square feet of other
business floor space.
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7
+en. If the square footage tax
applies, it applies to all business space leased, owned, occupied, or
otherwise maintained by the taxpayer during the applicable reporting
period.
D. Rules. The director may promulgate rules and regulations regarding
the manner, means, and method of calculating any tax imposed under this
section.
SECTION 2. - Amendment - Revise KCC 3.29.025. Section
3.29.025 of the Kent City Code, entitled "Registration requirements," is,
effective January I, 2018, amended as follows:
Sec. 3.29.025. Registration requirements. +nfpersen-wne
¡ne-æe
relating to lodging taxes; €hapter 3,26 l(€€; relating to admissions taxes;
the rules and regulations as the department may preseribe and; upon
¡le-persen--sna*
engage in any busine
A. Except as provided in subsection B of this section, any person who
engages in any business or pedorms any act that is subject to the
provisions of KCC Title 5 or Chapter 3.18 KCC, relating to utility business
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B
taxes, chapter 3.20 Kcc, relating to natural or manufactured gas line use
taxes, chapter 3.21 KCc, relating to gambling taxes, chapter 3.23 Kcc,
relating to lodging taxes, chapter 3.26 KCC, relating to admissions taxes,
and chapter 3.28 KCC, relating to business and occupation taxes, even if
that person is not subject to any tax imposed thereby, shall apply under
the rules and regulations as the department may prescribe and, upon
approval, receive from the department a registration certificate applicable
to all such business engaged in or activity performed.
Except as provided in subsection B of this section, no person shall engage
in any business without being registered in compliance with the provisions
of this section, and any person who is so registered must also comply with
Chapter 5.01 KCC.
B. Non-registration status. Any person whose worldwide gross
proceeds of sale, gross income of business, or value of products, including
byproducts, as the case may be, from all activities during any calendar
year are twelve thousand dollars ($12,000) or less and the number of
square feet of warehouse business floor space or other business floor
space for each office, warehouse, or other place of business leased,
owned, occupied, or otherwise maintained within the city during the
reporting period, calculated to the nearest foot is less than five hundred
and fifty (550) square feet is not required to obtain a registration
certificate.
SECTION 3. - Amendment - Revise KCC 3.29.040. Section
3.29.040 of the Kent City Code, entitled "When due and payable
Repofting periods - Monthly, quarterly, and annual returns - Threshold
provisions or relief from filing requirements - computing time periods -
Failure to file returns," is, effective January !, zolg, amended as follows:
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9
Sec. 3.29.O4O. When due and payable - Reporting periods -
Monthly, quarterly, and annual returns - Threshord provisions or
relief from filing requirements - computing time periods - Failure
to file returns.
A. The tax imposed by this chapter shall be due and payabre in
quarterly installments. At the director's discretion, businesses may be
assigned to a monthly, er annual or non-reporting period depending on
the tax amount owing or type of tax. Tax payments are due on or before
the last day of the next month following the end of the assigned reporting
period covered by the return.
B, Taxes shall be paid as provided in this chapter and accompanied by
a return on forms as prescribed by the director. The return shall be signed
by the taxpayer personally or by a responsible officer or agent of the
taxpayer. The individual signing the return shall swear or affirm that the
information in the return is complete and true,
C. Tax returns must be filed and returned by the due date whether or
not any tax is owed' unless the taxpayer is in active non-repofting
status.
D.
thousand
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10
even though no taN
ffia¡åe-due'Non - reporting status,
1. Notwithstanding subsection A of this section, the director may
relieve any person of the requirement to file returns if the person meets
exemption criteria under KCC 3.29.040(D).
2. For purposes of the tax imposed by Chapter 3.28 KCC, any
person whose annual worldwide value of products, gross proceeds of
sales, or gross income of the business, subject to tax after all allowable
deductions, is more than twelve thousand dollars (g12,000) but less than
or equal to two hundred fifty thousand dollars (g250,000) and whose
combined taxable business warehouse square footage within the city is
four thousand (4,000) square feet or less, and whose combined taxable
other business floor space is twelve thousand (12,000) square feet or less,
need not file and submit a return to the director, For persons whose
value of products, gross proceeds of sales, or gross income of the
business, subject to tax after all allowable deductions, is greater than the
above thresholds shall file and submit a return to the director, The gross
receipts and deduction amounts shall be entered on the tax return even
though no tax may be due.
E. A taxpayer that commences to engage in business activity shall file
a return and pay the tax or fee for the portion of the reporting period
during which the taxpayer is engaged in business activity, Subiect to the
¡nn¡{ i}inn¡fnrtlr in crrJrca¡{-inn f\ af lhic ca¡{-inn
F' Except as otherwise specifically provided by any other provision of
this chapter, in computing any period of days prescribed by this chapter
the day of the act or event from which the designated period of time runs
shall not be included. The last day of the period shall be included unless it
is a saturday, sunday, or city or federal legal holiday, in which case the
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11
last day of such period shall be the next succeeding day which is neither a
Saturday, Sunday, nor city or federal legal holiday.
G. If any taxpayer fails, neglects, or refuses to make a return as and
when required in this chapter, the director is authorized to determine the
amount of the tax or fees payable by obtaining facts and information upon
which to base the director's estimate of the tax or fees due. Such
assessment shall be deemed prima facie correct and shall be the amount
of tax owed to the city by the taxpayer. The director shall notify the
taxpayer by mail of the amount of tax so determined, together with any
penalty, interest, and fees due; the total of such amounts shall thereupon
become immediately due and payable.
SECTION 4. - Amendment - Revise KCC 3.29.120. Section
3.29.L20 of the Kent City Code, entitled "Cancellation of penalties," is
amended as follows:
Sec. 3.29.1.2O. Cancellation of penalties.
A. The director may cancel any penalties imposed under KCC
3.29.110(A) if the taxpayer shows that its failure to timely file or pay the
tax was due to reasonable cause and not willful neglect. Willful neglect is
presumed unless the taxpayer shows that it exercised ordinary business
care and prudence in making arrangements to file the return and pay the
tax but was, nevertheless, due to circumstances beyond the taxpayer's
control, unable to file or pay by the due date. The director has no
authority to cancel any other penalties or to cancel penalties for any other
reason except as provided in subsection (C) of this section.
B, A request for cancellation of penalties must be received by the
director within thirty (30) days after the date the department mails the
notice that the penalties are due. The request must be in writing and
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L2
conta¡n competent proof of all pertinent facts supporting a reasonable
cause determination. In all cases the burden of proving the facts rests
upon the taxpayer.
c. The director may cancel the penalties in KCC 3.29,110(A) one (1)
time if a person:
1. Is not currently registered and filing returns;
2. Was unaware of its responsibility to file and pay tax; and
3, Obtained a registration certificate and any applicable business
licenses and filed past due tax returns within thirty (30) days after being
notified by the department.
D. The director shall not cancel any interest charged upon amounts
due
tr Tha Aira¡l-ar m5\, ¡an¡al ô nanrllia¡ imna^^-l ¡ rn¡{ar Vîf'
3.29.110(A) one (1) time for a person:
(24) months; or
2. If pavment of any tax due on a return to be filed by a taxpaver
m
(24) months.
sEcrroM 5. - Amendment - New KCC 3.29.125. chapter 3.29 of
the Kent City Code, entitled "Business and Occupation Tax - Administrative
Provisions," is amended to add a new section 3.2g.125, entitled "Voluntary
disclosure program," as follows:
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Sec. 3.29.125. Voluntary disclosure program. A person that
has not obtained from the director a registration certificate as required by
KCC 3.29.025 and 3.29.030 that voluntarily obtains a registration
certificate prior to being notified by the department may have ceftain
penalties waived under the voluntary disclosure program.
A. To be eligible for the program, the unreþistered person:
1. Must not have been contacted by the city regarding
registration; and
2. Must not have engaged in evasion or misrepresentation in
reporting taxes properly due,
If the director determines that the person had been previously contacted
in order to determine registration and reporting requirements or other
enforcement issues, the person will not qualify for the voluntary disclosure
program.
B. The director shall not assess for taxes due more than four (4) years
prior to the beginning of the calendar year of registration,
C. The director shall cancel the penalties in KCC 3.29.110(A),
3.29.1 10(B) and 3,29. 110(D),
D.
due.
The director shall not cancel any interest charged upon amounts
E. Underpayment of tax. If a person has obtained from the director a
registration certificate as required by KCC 3.29.025 and 3.29.030, but
discovers that tax less than that properly due has been paid, then an
amended return shall be filed. No penalty in accordance with Kcc
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L4
3.29.110(B) shall be imposed for voluntarily correcting tax due on a filed
return. The penalty imposed under KCC 3,29.110(B) shall not be waived
during an audit or examination of the taxpayer's records and tax returns.
SECTTON 6.t Revise KCC 3.29.140.Section
3.29.I4O of the Kent City Code,
amended as follows:
entitled "Administrative appeal," is
Sec. 3.29.L4O. Administrative appeal. @
en netieÈef a^Þeal with the eity elerk
filing fee shall be
ling fee is reguired te Þroeess the
¡me
ing=
A, correction of tax. Any person, except one who has failed to comply
with Kcc 3.29.060, having been issued a notice of additional taxes,
delinquent taxes, interest, or penalties assessed by the director may,
within 30 days after the issuance of such notice or within the period
covered by any extension of the due date granted by the director, request
a correction of the amount of the assessment and a conference with the
director for review of the assessment. Interest and penalties assessed
shall continue to accrue during the director's review of a request for a
correction, except and to the extent that the director later determines that
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15
a tax assessment was too high or the delay in issuing a determination is
due to unreasonable delays caused by the director. The director shall
make a final determination regarding the assesòment and shall notify the
taxpayer of the director's determination within 60 days after the
conference, unless otherwise notified in writing by the director. Such
determination shall be subject to appeal pursuant to subsection B of this
section. If no request for correction is filed within the time period provided
herein, the assessment covered by such notice shall become final and
immediately due and payable, and no appeal to the Hearing Examiner
shall be allowed.
B. Appeal to the Hearing Examiner. Any person aggrieved by the
amount of any fee, tax, interest or penalty determined by the director to
be due under the provisions of this chapter may, upon full payment of the
amount assessed, appeal such determination pursuant to the following
proced ures:
1.
following:
Form of Appeal. It must be in writing and must contain the
a The name and address of the taxpayer;
b. A statement identifying the determination of the
director from which the appeal is taken;
c. A statement setting forth the grounds upon which the
appeal is taken and identifying specific errors the director is alleged to
have made in making the determination; and
d. A statement identifying the requested relief from the
determination being appealed.
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2. Time and Place to Appeal. The appeal shall be filed with the
office of the city clerk with a copy to the director no later than 30 days
following the date on which the determination of the director was mailed
to the taxpayer. A two hundred fifty dollar (9250) filing fee shall be
submitted with the appeal, which filing fee is required to process the
appeal. If no appeal is filed within the time period provided herein, the
assessment covered by such notice shall become final and immediately
due and payable. No refund request may be made for the audit period
covered in that assessment. Failure to follow the appeal procedures in this
section shall preclude the taxpayer's right to appeal.
3. Appeal Hearing. The city's hearing examiner shall, as soon as
practical, fix a time and place for the hearing of such appeal, and shall
cause a notice of the time and place thereof to be delivered or mailed to
the pafties. The hearing shall be conducted in accord with the provisions
of chapter 1.04 KCC and procedures developed by the hearing examiner,
at which time the appellant taxpayer and the director shall have the
oppoftunity to be heard and to introduce evidence relevant to the subject
of the appeal.
4. Burden of Proof. The appellant taxpayer shall
burden of proving by a preponderance of the evidence
determination of the director is erroneous.
have the
that the
5. Hearing Record. The hearing examiner shall make an
electronic sound recording of each appeal unless the hearing is conducted
solely in writing. The hearing examiner may, by subpoena, require the
attendance of any person at the hearing, and may also require him or her
to produce pertinent books and records. Any person served with such a
subpoena shall appear at the time and place therein stated and produce
the books and records required, if any, and shall testify truthfully under
oath administered by the hearing examiner as to any matter required of
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L7
him or her pertinent to the appeal; and it shall be unlawful for him or her
to fail or refuse to do so, The city attorney shall seek enforcement of a
hearing examiner subpoena in an appropriate court.
6. Decision of the Hearing Examiner. Following the hearing, the
hearing examiner shall enter a decision on the appeal, supported by
written findings and conclusions in support thereof. A copy of the findings,
conclusions and decision shall be mailed to the appellant taxpayer and to
the director. The decision shall state the correct amount of the fee, tax,
interest or penalty owing.
7. Interest Accrual or Payment. Interest and/or penalties shall
continue to accrue on all unpaid amounts, in accordance with KCc
3.29.090 and 3.29.110, notwithstanding the fact that an appeal has been
filed. If the hearing examiner determines that the taxpayer is owed a
refund, such refund amount shall be paid to the taxpayer in accordance
with KCC 3.29.100.
SECTION 7. - Amendment - New KCC 3.28.077 Chapter 3.28 of
the Kent City Code, entitled "," is, effective January !, 2OIB, amended to
add a new section 3.29.071, entitled "Tax credit," as follows:
Sec. 3.28.O7L. Tax credit. Persons with taxable gross receipts in
excess of sixty-two thousand five hundred dollars (962,500) who engage
in business activities that are within the subsections of KCC 3.28.050(A)
shall be taxable under each applicable subsection during a quarter in the
city and shall be allowed a credit against the gross receipts taxes paid to
the city on sixty-two thousand five hundred dollars (962,500) under this
chapter during the quarter. The amount of the credit shall not exceed the
gross receipts tax liability arising under this chapter.
SECTION 8. - Severability. If any one or more section, subsection,
or sentence of this ordinance is held to be unconstitutional or invalid, such
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1B
decision shall not affect the validity of the remaining portion of this
ordinance and the same shall remain in full force and effect.
sEcrroN 9. - corrections bv citv 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.
sEcrroN 70, - Effective Date. As indicated, the amendments and
additions of sections L,2,3, and 7 of this ordinance shall take effect on
January I, 2078. All other amendments and additions shall take effect and
be in force thirty days from and after its passage, as provided by law.
COOKE, MAYOR
ATTEST:
KIMBERLEY . KOMOTO, CIry CLERK
APPROVED AS TO FORM:
T BRUBAKER, CITY ATTORNEY
PASSED: Zt'Þ day of
APPROVED' ZNb day of
or lA0,\/
2077.
20L7.
.2 077.
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I
PUBLISHEo, 5F ¿uy
19
I hereby certify that this is a true copy of Ordinance No LqL
passed by the City Council of the City of Kent, Washington, and approved
by the Mayor of the City of Kent as hereon indicated
SEAL)
KIMBERLEY KOMOTO,LERK
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