HomeMy WebLinkAbout1940RESOLUTION NO. __ 19_4_0'"'--_
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 2017 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 authorizi ng 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.On February 16, 2016, through Resolution No. 1920, the City
Council adopted a new threshold amount for the 2016 fiscal year and
authorized the finance director to certify the same.
J.With this Resolution, the City authorizes the imposition of
similar annexation sales and use taxes for the 2017 fiscal year.
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Panther Lake Annexation
K.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 2017 fiscal year will be at least
$13,967,580, and that this cost exceeds the projected general revenue
that the City would otherwise receive from the annexation during the 2017
fiscal year, which is estimated to be $8,220,850.
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 2017 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
2017 fiscal year is $5,746,730.
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
2017 fiscal year is $5,746,730. 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.
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Panther Lake Annexation
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 2017 fiscal year
to the appropriate agencies within the State of Washington.
SECTION 3. -Severability. 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. 1920 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 2017 state fiscal year authorized by this
resolution shall not take effect until the commencement of that fiscal year.
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PASSED at a regular open public meeting by the City Council of the
city of Kent, Washington, this 2.\ day of f.e�n,t.OJ'l,{ . 2017.\
CONCURRED in by the Mayor of the city of Kent this l \day of
te,Th'\Afilv\ . 2017. \
ATTEST:
APPROVED AS TO FORM:
T�E��
I hereby certify that this is a true and correct copy of Resolution No. \qL\() passed by the City Council of the city of Kent, Washington, the2-\ day of �btu_a{� , 2017.
P:\Civil\Resolution\Annexation Sales Tax Threshold2017.docx
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