HomeMy WebLinkAbout1920RESOLUTION NO.
A RESOLUTION of the City Council of the
City of Kent, Washington, determining a new
threshold amount for the sales and use tax
authorized by RCW 82.14.415 and codified in
Chapter 3.27 of the Kent City Code, relating to the
cost of providing municipal services to the Panther
Lake Annexation Area for the 2016 fiscal year, and
authorizing the Finance Director to certify the
threshold amount to the Washington State
Department of Revenue.
RECITALS
A.RCW 82.14.415 authorizes the City to impose a sales and use
tax as a credit against state retail sales and use taxes collected under
Chapters 82.08 and 82.12 RCW to assist the City in providing municipal
services to newly annexed areas.
B.After providing all appropriate notice and following appropriate
procedure, and following a favorable vote on the annexation proposition,
the Kent City Council adopted Ordinance No. 3936 on December 8, 2009,
approving the Panther Lake Annexation Area effective July 1, 2010. The
population within the annexation area determined at the time of
annexation was 25,458 people.
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Panther Lake Annexation
C.On February 16, 2010, the City Council passed Ordinance No.
3947, creating Chapter 3.27 of the Kent City Code and imposing the sales
and use tax at the rate of 0.2 percent.
D.On February 15, 2011, the City Council adopted Resolution
No. 1839 confirming the tax rate at 0.2 percent and authorizing the finance
director to certify the threshold amount for the 2011 fiscal year.
E.On February 7, 2012, through Resolution No. 1853, the City
Council adopted a new threshold amount for the 2012 fiscal year and
authorized the finance director to certify the same.
F.On February 19, 2013, through Resolution No. 1871, the City
Council adopted a new threshold amount for the 2013 fiscal year and
authorized the finance director to certify the same.
G.On February 4, 2014, through Resolution No. 1881, the City
Council adopted a new threshold amount for the 2014 fiscal year and
authorized the finance director to certify the same.
H.On February 17, 2015, through Resolution No. 1904, the City
Council adopted a new threshold amount for the 2015 fiscal year and
authorized the finance director to certify the same.
I.With this Resolution, the City authorizes the imposition of
similar annexation sales and use taxes for the 2016 fiscal year.
J.The City Council of the city of Kent, Washington, finds and
determines that the projected cost to provide municipal services to the
Panther Lake Annexation Area for the 2016 fiscal year will be at least
$12,792,765, and that this cost exceeds the projected general revenue
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Panther Lake Annexation
that the City would otherwise receive from the annexation during the
2016fiscal year, which is estimated to be $8,028,475.
K.Pursuant to RCW 82.14.415, the city of Kent is authorized,
under the circumstances of this annexation, to impose a sales and use tax
for the 2016 fiscal year, which shall be collected by the State department
of revenue from those persons who are taxable by the state under
Chapters 82.08 and 82.12 RCW, upon the occurrence of any taxable event
within the City.
L.The rate of tax imposed shall be 0.2 percent, and shall be in
addition to other taxes authorized by law, and the threshold amount for the
2016 fiscal year is $4,764,290.
NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF KENT,
WASHINGTON, DOES HEREBY RESOLVE AS FOLLOWS:
RESOLUTION
SECTION 1. -Rate and Threshold Amount. The Kent City Council
determines that the threshold amount for the City's projected net cost in
providing municipal services to the Panther Lake Annexation Area for the
2016 fiscal year is $4,764,290. The City Council previously imposed a sales
and use tax at the rate of 0.2 percent, with the passage of Ordinance No.
3947 on February 16, 2010.
SECTION 2. -Implementation and certification. The Mayor of the
city of Kent is authorized to implement administrative procedures as may
be necessary to carry out the provisions of this resolution. The City's
Finance Director is authorized to certify the amount for the 2016 fiscal year
to the appropriate agencies within the State of Washington.
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Panther Lake Annexation
SECTION 3. -Severabilitv. If any section, subsection, paragraph,
sentence, clause or phrase of this resolution is declared unconstitutional or
invalid for any reason, such decision shall not affect the validity of the
remaining portions of this resolution.
SECTION 4. -Savings. Resolution No. 1904 shall remain in full
force and effect until the effective date of this resolution.
SECTION 5. -Ratification. Any act consistent with the authority
and prior to the effective date of this resolution is hereby ratified and
affirmed.
SECTION 6. -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 resolution, including the
correction of clerical errors; references to other local, state or federal laws,
codes, rules, or regulations; or resolution numbering and
section/subsection numbering.
SECTION 7. -Effective Date. This resolution shall take effect and
be in force immediately upon its passage, however the imposition of the
sales and use taxes for the 2016 state fiscal year authorized by this
resolution shall not take effect until the commencement of that fiscal year.
CONCURRED in by the Mayor of the city of Kent this -'----day of
-'-------""'-:;__;::;_='--=i----/ 2 0 16.
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Panther Lake Annexation
ATTEST:
APPROVED AS TO FORM:
I hereby certify that this is a true and correct copy of Resolution No.
passed by the City Council of the city of Kent, Washington, the
____ day of _____ ,____ __ , 2016.
P:\Civil\Resolutlon\Annexatlon Sales Tax Threshold2016 -track changes,docx
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CITY OF KENT
PANTHER LAKE ANNEXATION CERTIFICATE
JULY 1, 2016 THROUGH JUNE 30, 2017
Description
Property Taxes
Sales and Use Tax
Sales and Use Tax -Criminal Justice
Utility Taxes
Other Taxes
Cable Franchise Fee
Liquor -Excise Tax & Board Profits
Fuel Tax
Other State Shared Revenues
Maximum Sales Tax Credit
Department
City Council
Mayor's Office & City Clerk
Municipal Court
Employee Services
Law
Finance
Information Technology
Police
Fire Services
Economic & Community Development
Public Works
Parks, Recreation & Community Services
Revenues Over/ (Under) Expenditures
Estimated
Revenues
3,191,940
195,000
690,000
2,689,485
45,000
297,840
312,960
570,000
36,250
8,028,475
4,764,290
12,792,765
Estimated
Expenditures
75,655
520,265
643,605
246,310
365,795
560,660
348,725
5,733,060
266,985
647,515
1,454,070
1,930,120
12,792,765