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Home My WebLink About4495 ORDINANCE NO. 4495 AN ORDINANCE of the City Council of the City of Kent, Washington, to repeal section 3.18.030 of the Kent City Code, entitled "Utility tax, when due", and amending 3.29.210 of the Kent City Code, entitled "Tax constitutes debt", in order to consolidate and align tax reporting periods, and to clarify that tax information may be disclosed for collection purposes. RECITALS A. Under the current city code, utility taxes are due and payable monthly, whereas Business and Occupation taxes, under the general tax administrative code provisions in Chapter 3.29 of the Kent City Code (KCC), are due and payable quarterly. This ordinance repeals the utility tax code provision which requires utility taxes be paid monthly, which would then make utility taxes subject to the generally applicable administrative code provision in Chapter 3.29 KCC for filing frequency. B. A change from monthly to quarterly filing would reduce unnecessary filing frequency, significantly reducing the administrative burden of utility tax filing for taxpayers and City staff. C. This ordinance also clarifies that while tax information is generally confidential and only disclosable under specific circumstances as provided in KCC 3.29,200, returns and tax information may be disclosed for collection purposes. 1 Amend KCC 3.18.030 & KCC 3.29.210 - Re: Utility Tax NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS: ORDINANCE SECTION 1. - ReOeal - KCC 3.18.030. Section 3.18.030 of the Kent City Code, entitled "Utility tax, when due", is hereby repealed in its entirety. SECTION 2. - Amendment - KCC 3.29.210. Section 3.29.210 of the Kent City Code, entitled 'Tax constitutes debt", is amended as follows: Sec. 3.29.210. Tax constitutes debt. Any applicable fee or tax due and unpaid under this chapter, and all interest and penalties thereon, shall constitute a debt to the city of Kent as any ether debt iR like ameuRt-, whieh remedy shall be in additien t etheF existing .ems. The city may pursue collection of any fee, tax, interest or penalty due and unpaid in any manner authorized by law including but not limited to the filing of a civil action against the taxpayer for the payment of such debt or the use by the city of a collection agency. Notwithstanding KCC 3 29 200 returns and tax information may be disclosed for collection purposes. 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 2 Amend KCC 3.18.030 & KCC 3.29.210 - Re: Utility Tax 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 5. - Effective Date. This ordinance shall take effect and be in force thirty days from and after its passage, as provided by law. August 6, 2024 DANA RALPH, MA OR Date Approved ATTEST: 4 , - August 6, 2024 KIMBERLEYqCMOTO, CITY ER Date Adopted August 9, 2024 Date Published APPROVED AS TO FORM: -TAMMY WHITE, CITY ATTORNEY (�l�l��iV1U Sc.W Usk h a �Q�RAT ti gz .if X"gi 3 Amend KCC 3.18.030 & KCC 3.29.210 - Re: Utility Tax Kent Reporter Affidavit of Publication State of Washington } County of King } ss Amanda Kahlke being first duly sworn, upon oath deposes and says: that he/she is the legal representative of the Kent Reporter a weekly newspaper. The said newspaper is a legal newspaper by order of the superior court in the county in which it is published and is now and has been for more than six months prior to the date of the first publication of the Notice hereinafter referred to, published in the English language continually as a weekly newspaper in King County, Washington and is and always has been printed in whole or part in the Kent Reporter and is of general circulation in said County, and is a legal newspaper, in accordance with the Chapter 99 of the Laws of 1921, as amended by Chapter 213, Laws of 1941, and approved as a legal newspaper by order of the Superior Court of King County, State of Washington, by order dated June 16. 1941, and that the annexed is a true copy of KEN1000059 ORD 4495" 4496 as it was published in the regular and entire issue of said paper and not as a supplement form thereof for a period of 2 issue(s), such publication commencing on 08/09/2024 and ending on 08/09/2024 and that said newspaper was regularly distributed to its subscribers during all of said period. The amount of the fee for such publication is S 142.04. Subscribed and sworn before me ,own this day of CaQ '``{�15111111111d)j�j�P T RY N /.blic in and for the State of — Washington_ i B0 Cq aI K�-Cin:Rsk-Lr:G1LADS 5:};1143_ d ep \ H1tlillllt4tt'� Classified Proof CITY OF KENT NOTICE OF ORDINANCES PASSED BY THE KENT CITY COUNCIL The following are sum- maries of ordinances passed by the Kent City Council August 6,2024. ORDINANCE NO. "95 -AN ORDI NANCE of the City Council of the City of Kent, Washington, to repeal section 3.18.030 of the Kent City Code, entitled'Utility tax,when due', and amending 3.29.210 of the Kent City Code.entitled"Tax con- stitutes debt",in order to cansotidate and align tax reporting periods,and to clarify that tax informa- tion may be disclosed for collection purposes.This ordinance shall take ef- fect and be in force thirty days from and after its passage,as provided by taw. ORDINANCE NO, "SO -AN ORDINANCE of the City Council of the City of Kent, Washington, granting Zipty Fiber Pa- cific,LLC a 10-year non- exclusive franchise, and authorizing the Mayor to sign all documents nec- essary to implement the full terms of the neclotiat- ed aqteomenL THs ordi- nance, being an exer- cise of a power specifically delegated to the City's ley�laWa body, is flat sub,�act to referendum. It shall be published and will take effect thirty(30)days af- ter its passage. The Fi- ber Franchise Agree- ment, however, shall become effective only upon its acceptance by Ziply Fiber Pacific, LLC and execution by the Mayor. Should Ziptyy fait Proofed by Jennifer Tribbett,07/29/2024 09:14:28 am Page:2 Classified Proof to Urneey file its writtan acceptar.rre of the Fiber Franchise Agra naent, Zply will be deerned to have mlertel and repu- diated the Fiber Fran- chise Agreerreant and the franchise will be voidtabie by Iha City. A copy of the cornpiete text of any ordinance will be mailed upon request of tho City cleft Kimbedey A. Koonoto, City clerk Kkonoto,§Keni A4kgry 253-855-5725 KEN10000,159 M/29 Proofed by Jennifer Tribbett,07/29/2024 09:14:28 am Page:3