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ORDINANCE NO. 4341
AN ORDINANCE of the City Council of the
City of Kent, Washington, relating to local sales or
use taxes; imposing the maximum capacity of the
tax authorized under the provisions of RCW
82.14.540 for affordable and supportive housing;
amending Chapter 3.16 of the Kent City Code by
adding a new section 3.16.035, entitled "Additional
sales or use tax for housing"; and authorizing the
Mayor to use the funds and pool resources with
South King Housing and Homelessness Partners.
RECITALS
A. In 2019, Washington State enacted Substitute House Bill
1406 (Chapter 338, Laws of 2019), now codified as RCW 82.14.540, a
revenue sharing program with local governments to encourage
investments in affordable and supportive housing.
B. Through a credit against state retail sales or use taxes, the
program authorizes the City to impose an additional local sales or use tax
to be used for acquiring, rehabilitating, or constructing affordable housing,
which may include new units of affordable housing within an existing
structure or facilities providing supportive housing services, or funding the
operations and maintenance costs of new units of affordable or supportive
housing.
1 Amend KCC 3.16 -
Re: Sales and Use Tax for Housing
C. The tax imposed under the new law will be deducted against
the state sales tax collected in the City, so it does not increase the total
taxes paid by the final consumer or end user.
D. The additional funds raised may only be used for housing and
services for persons whose income is at or below 60 percent of the City
median income.
E. The additional funds may be pooled through an interlocal
agreement with one or more other counties, cities, or housing authorities
to provide affordable or supportive housing. South King Housing
Homelessness Partners (SKHHP), formed in 2019 through an interlocal
agreement between the cities of Kent, Auburn, Burien, Covington, Des
Moines, Federal Way, Normandy Park, Renton, Tukwila, and King County,
may provide such an opportunity. The Executive Board of SKHPP is
currently considering pooling public resources to address affordable
housing needs in south King County.
F. Cities imposing the tax must submit annual reports on the
collection and uses of the revenue to the Department of Commerce.
G. To impose the tax under the new law, the City Council had to
adopt a resolution of intent to authorize the maximum amount of the tax,
which the Council did on October 1, 2019, and it now must adopt an
ordinance authorizing the maximum capacity of the tax by July 28, 2020.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF KENT,
WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS:
2 Amend KCC 3.16 -
Re: Sales and Use Tax for Housing
ORDINANCE
SECTION 1. - Amendment. Chapter 3.16 of the Kent City Code is
amended to add a new section 3.16.035, entitled 'Additional sales or use
tax for housing," as follows:
Sec. 3.16.035. Additional sales or use tax for housing.
A. There is hereby imposed an additional sales or use tax as authorized
by RCW 82.14.540 upon every taxable event, as defined in RCW
82.14.020, occurring within the City.
B. The rate of the tax shall be the maximum rate permitted under RCW
82.14.540.
C. The tax shall be imposed upon and collected from those persons
from whom the state sales or use tax is collected pursuant to Chapters
82.08 and 82.12 RCW, but shall be credited against the state's share of
the tax.
D. Funds collected under this subsection shall be used in accordance
with RCW 82.14.540 (or as may be amended in the future) for acquiring,
rehabilitating, or constructing affordable housing, which may include new
units of affordable housing within an existing structure or facilities
providing supportive housing services, or funding the operations and
maintenance costs of new units of affordable or supportive housing.
E. The Finance Director shall report annually to the State Department
of Commerce on the collection and use of the funds as required by RCW
82.14.540.
3 Amend KCC 3.16 -
Re: Sales and Use Tax for Housing
F. This additional sales or use tax shall expire 20 years after the date
on which the tax is first imposed, unless further extended by amendment
to RCW 82.14.540.
SECTION 2. - Use of Funds. The Mayor is hereby authorized to
expend any or all funds collected in accordance with this ordinance for
uses authorized by RCW 82.14.540, and may pool any or all funds
collected with other cities and counties pursuant to the interlocal
agreement with South King Housing and Homelessness Partners (SKHHP),
and is authorized to execute any agreements necessary for the use or
transfer of such funds.
SECTION 3. - Severability. If any one or more section, subsection,
or sentence of this ordinance is 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 4. - 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.
SECTIONS. - Effective Date. This ordinance, pursuant to RCW
35A.11.090(7), shall take effect and be in force five days after its
publication, as provided by law.
November 19, 2019
DANA RALPH, MAYOR Date Approved
4 Amend KCC 3.16 -
Re: Sales and Use Tax for Housing
November 19, 2019
Date Adopted
November 22, 2019
Date Published
APPROVED AS TO
FITZPATRICK, CITY ATTORNEY
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Amend KCC 3.16 -
Re: Sales and Use Tax for Housing
STATE OF WASHINGTON, COUNTY OF KING }
AFFIDAVIT OF PUBLICATION
PUBLIC NOTICE
Polly Shepherd, being first duly sworn on oath that she is the Publisher of the
Kent - Covington Reporter
a weekly newspaper, which newspaper is a legal newspaper of general
circulation and is now and has been for more than six months prior to the date
of publication hereinafter referred to, published in the English language
continuously as a weekly newspaper in King County, Washington. The
Kent - Covington Reporter has been approved as a Legal Newspaper by order of
the Superior Court of the State of Washington for King County.
The notice in the exact form annexed was published in regular issues of
the Kent - Covington Reporter (and not in supplement form) which was regularly
distributed to its subscribers during the below stated period. The annexed
notice (881426), a:
Public Notice
was published on November 22"d, 2019.
Thea o e fee charged for said foregoing publication is the sum of $542.99.
Polly Shepherd, Publisher, Kent - Covington Reporter o 06!�
NOTARY n�
PUBLIC `"'
Subscrind sworn to me this 22"d day of November, 2019. ��� -o r 2
�\ \ i�••�� No. 16�1`O•��Oa
ale Gwin, Notary Public for the State of Washington, Residing in Covington,WA
Classified Proof
CITY OF KENT
NOTICE OF
ORDINANCES
PASSED BY THE
CITY COUNCIL
The following are sum-
maries of ordinances
passed by the Kent City
Council on November
19, 2019:
ORDINANCE No. 4338
AN ORDINANCE of
the City Council of the
City of Kent, Washing-
ton, was adopted on No-
vember 5, 2019, which
granted Zayo Group,
LLC, a 10-year non-ex-
clusive telecommunica-
tions franchise agree-
ment; authorized the
Mayor to sign all docu-
ments necessary to im-
plement the full terms of
the negotiated agree-
t
ment; and directed the
City Clerk to publish no-
tice of Council's grant of
this telecommunications
franchise. A complete
COPY of the Telecommu-
nications Franchise
Agreement is available
through the City Clerk's
office, located at 220
Fourth Avenue South in
the City of Kent, of on-
line at https-.//Qocu-
ments.kentwa.gov/,
This ordinance, being an
exercise of a power spe-
cifically delegated to the
City's legislative body, is
not subject to referen-
dum. it shall be pub-
j lished and will take ef-
fect 30 days after its
passage. The Franchise
Agreement. however,
Shall become effective
only upon its acceptance
by Zayo Group, LLC and
execution by the Mayor.
Should Zayo fail to time-
ly file its written accep-
lance of the Franchise
Agreement, Zayo will be
deemed to have rejected
Classified Proof
the franchise will be
void.ble by the City_
ORDINANCE NO, 4339
AN ORDINANCE of
the City Council of the
City of Kent, Washing-
ton, amending chapters
15.02 and 15.04 of the
j Kent City Code relating
to group homes, board-
ing homes, short-term
rentals and communal
residences.
This ordinance shall take
effect and be in force 30
days from and after its
passage, as provided by
law.
ORDINANCE NO. 4340
AN ORDINANCE of
the City Council of the
City of Kent, Washing-
ton, amending sections
6.07.020 and 6,07.050
of the Kent City Code,
regulating signage in the
public right of way, and
amending chapters
15,02 and 15.06 of the
Kent City Code, regulat-
ing signage generally
within the City_
This ordinance shall take
effect and be in force
thirty days from and after
its passage, as provided
by law.
ORDINANCE NO. 4341
AN ORDINANCE of
the City Council of the
City of Kent, Washing-
ton, relating to local
sales or use taxes; im-
posing the maximum ca-
pacity of the tax author-
ized under the
provisions of RCW
82.14.540 for affordable
and supportive housing;
amending Chapter 3.16
of the Kent City Code by
adding a new section
3.16.035, entitled
'Additional sales or use
tax for housing'; and au-
thorizing the Mayor to
use the funds and pool
resources with South
King Housing and
Homelessness Partners.
This ordinance, pursuant
to RCW 35A.11.090(7),
shall take effect and be
in force five days after its
publication, as provided
by law.
ORDINANCE NO. 4342
- AN ORDINANCE of
the City Council of the
City of Kent, Washing-
ton, amending chapters
3,18, 3.21, 3.26, 3.28
and 3.29, of the Kent
City Code to consolidate
administrative provisions
for all taxes, align the
City's S&O tax provi-
sions with the model or-
dinance, and add vari-
ous clarifications.
This ordinance shall take
effect and be in force
thirty days from and after
its passage, as provided
by law. The amend-
ments to the Kent City
Code herein, however,
shall not be effective un-
til January 1, 2020.
ORDINANCE NO. 4343
AN ORDINANCE of
Classified Proof
me L;Ity Eiouncil Ot the
City of Kent Washing_
ton, approving the Son-
solidating budget adjust-
ments made between
July 1, 2019 and Sep-
tember 30, 2019, reflect-
ing an overall budget in-
crease of $12,002,345.
This ordinance shall take
effect and be in force
five days after publica-
tion, as provided by law.
ORDINANCE NO. 4344
- AN ORDINANCE of
the City Council of the
City of Kent, Washing-
ton, relating to the mid -
biennial review and
modification of the 2019-
2020 biennial budget as
required by RCW
35A.34.130 and Or&
nance No. 4230; adopt-
ing certain modifications
to the 2020 budget; and
establishing an effective
date.
This ordinance shall take
effect and be in force
January 1, 2020, which
ismore than five days
after its publication, as
Provided by law.
ORDINANCE NO. 4346
AN ORDINANCE of
the City Council of the
City of Kent, Washing-
ton, levying 2019 proper-
ty taxes for the 2020 bi-
ennial budget for the
City of Kent
This ordinance shalt take
'effect and be in force
January 1, 2020, which
is more than five days
after its publication, as
provided by law.
ORDINANCE NO. 4346
- AN ORDINANCE of
the City Council of the
City of Kent, Washing-
ton, amending the Kent
Comprehensive Plan
and its Capital Facilities
Element to reflect a six -
year plan for capital im-
provement projects
(2)020-2025) (CPA-2019-
This ordinance shall take
effect and be in force 30
days from and after its
Passage, as provided by
law.
ORDINANCE NO. 4347
AN ORDINANCE of
the City Council of the
City of Kent, Washing-
ton, amending the Kent
Comprehensive Plan
and its Capital Facilities
Element to include the
Capital Facilities Plans
of the Kent, Federal
Way, Auburn and High -
line School Districts
(CPA-2019-1).
This ordinance will take
effect and be in force 30
days from and after its
Passage, as provided by
law.
ORDINANCE NO. 4348
- AN ORDINANCE of
the City Council of the
City of Kent, Washing-
ton, amending Section
12.13.160 of the Kent
City Code to adjust the
school impact fee sched-
ules (CPA-2019-1).
This ordinance shall take
Classified Proof
erect ano oe in torce ou
days from and .after its
passage, as provided by
law.
I ORDINANCE NO. 4349
AN ORDINANCE of
the City Council of the
City of Kent, Washing-
ton, providing for the ac-
quisition by eminent do-
main of real property
generally located on the
north side of the Green
River and commonly
known as 7641 S, 259th
St., which property is
needed for the construc-
tion of the Milwaukee II
Levee Improvement Pro-
ject. This ordinance pro-
yides for the condemna-
tion, appropriation,
taking, and damaging of
real property necessary
for that project and pro-
yides for the payment
thereof out of the Mil -
Waukee 11 Levee Im-
provement Project (Fund
No. D20090). This ordi-
nance also directs the
City Attorney to prose
cute the appropriate le
gal condemnation pro-
ceedings in King County
Superior Court, to retain
any legal counsel re-
quired, and to enter into
settlements, stipulations,
or other agreements as
may be necessary.
This ordinance shall take
effect and be in force
thirty days from and after
its passage, as provided
by law.
ORDINANCE NO. 4350
- AN ORDINANCE of
the City Council of the
City of Kent, Washing-
ton, providing for the ac-
quisition by eminent do-
main of real property
generally located on the
north side of the Green
River, along S. .251st
Street, west of Washing-
ton Ave. S., which prop-
erty is needed for the
construction of the Sig-
nature Pointe Levee Im-
provement Project. This
ordinance provides for
the condemnation, ap-
propriation, taking, and
damaging of real proper-
ty necessary for pro-
ject and provides for the
payment thereof out of
the Signature Pointe
Levee Improvement Pro-
ject (Fund No. D20085).
This ordinance also di-
rects the City Attorney to
prosecute the appropri-
ate legal condemnation
proceedings in King
County Superior Court,
to retain any legal coun-
sel required, and to en-
ter into settlements,
stipulations, or other
agreements as may be
necessary,
This ordinance shall take
effect and be in force
thirty days from and after
its passage, as provided
by law.
A copy of the complete
text of any ordinance will
be mailed upon request
of the City Clerk
Classified Proof
City Clerk
tom ---Kent WA aov
253-856-5725
Published in the Kent -
Covington Reporter
November 22, 2019.
#861426
KENT
FINANCE ADMINSTRATION
Paula Painter, CPA, Director
22O4th Avenue South
Kent, WA 98032
Fax: 253-856-6255WÀ9HrNoreñ
PHONE: 253-856-5260
March L9,2020
Jessica Hicks
Tax Administration Manager
Department of Revenue
Re: city of Kent Adoption of Sales and use Tax for Affordable Housing
Dear Ms. Hicks,
On October 1, 20L9, the City Council adopted Resolution No. 1995 which declared its
intent to adopt legislation to authorize the maximum capacity of the sales and use tax
authorized by SHB 1406 within one year of the effective date of SHB 1406, or by July
28,2020.
On November 19,2OL9, the City Council adopted Ordinance No.4341 which imposed a
sale and use tax rate of .0073 percent to help fund affordable housing activities pursuant
to RCW 82.L4.540. The City of Kent does not levy a Qualifying Local Tax as defined in
RCW 82.t4.540. Accordingly, the maximum authorized rate is .0073 percent.
I have attached the enabling City Council resolution and ordinance for your records.
Please feel free to contact Robert Goehring, CFE, CPA, City Auditor (253-856- 5262 or
rgoehring@kentwa.gov) if you have any questions.
Si rely,
a
ula Painte CPA
Finance Director
City of Kent
Attachments:
Certified copy of Resolution No. 1995 declaring intent to adopt enabling legislation
imposing the Affordable Housing sales/use tax
Certified copy of Ordinance No. 4341 imposing the Affordable Housing sales/use tax
KENT
CITY CLERK
Kimberley A. Komoto
City Clerk
220 4th Avenue South
Kent, WA 98032
Fax: 253-856-6725W^sHtNGToN
PHONE: 253-a56-s728
STATE OF WASHINGTON
COUNTY OF KING
I, Kimberley A. Komoto, Clerk of the City of Kent, Washington, do hereby
cert¡fy that the attached is a true and correct copy of the original Ordinance No. 4341
as it appears on file and of record in my office and of the whole thereof.
In testimony whereof, I have fixed my hand and affixed the seal of the City of Kent
this 20th day of March, 2020.
SS
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Kimberley
City'Clerk
moto
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O Mayor Dana Ralph
City of Kent Adm¡nistration
Derek M. Matheson, CAO