HomeMy WebLinkAbout4843 Ordinance - Sales Tax Application in the TBDOrdinance – TBD Application of Sales Tax - 1
ORDINANCE NO. 4843
AN ORDINANCE OF THE CITY OF PASCO, WASHINGTON,
ADDING A NEW SECTION 3.270.035 TO THE PASCO MUNICIPAL CODE
IMPOSING AN ADDITIONAL SALES AND USE TAX OF ONE-TENTH OF
ONE PERCENT WITHIN THE BOUNDARIES OF THE PASCO
TRANSPORTATION BENEFIT DISTRICT FOR THE PURPOSE OF
FINANCING THE COSTS ASSOCIATED WITH TRANSPORTATION
IMPROVEMENTS IN THE DISTRICT AS AUTHORIZED BY RCW 36.73.065
AND RCW 82.14.0455; PROVIDING FOR SEVERABILITY AND
ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, On February 17, 2026, City Council of the City of Pasco adopted Ordinance
No. 4816 creating the Pasco Transportation Benefit District (“Pasco TBD”) with the same
boundaries as the City limits, in accordance with Chapter 36.73 RCW; and
WHEREAS, On April 20, 2026, City Council of the City of Pasco adopted Ordinance No.
4826 to assume the rights, powers, immunities, and obligations of the District pursuant to RCW
36.74.010; and
WHEREAS, RCW 36.73.040(3)(a) authorizes transportation benefit districts to impose a
sales and use tax, subject to the provisions of RCW 36.73.065 and RCW 82.14.0455; and
WHEREAS, RCW 36.73.065(4)(a)(v) authorizes transportation benefit districts to impose
a sales and use tax in accordance with RCW 82.14.0455 in an amount not exceeding one-tenth of
one percent (0.1%) for a period of ten (10) years upon a majority vote of the governing body of
the district for the purpose of financing the transportation improvements of a district; and
WHEREAS, the Pasco City Council has carefully considered the financial needs of the
City’s transportation system and the imposition of the tax and has determined that the best interests
of the City and the District will be served by passing this ordinance.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF PASCO,
WASHINGTON DO ORDAIN AS FOLLOWS:
Section 1. Imposition of Additional Sales and Use Tax. PMC 3.270.035 is hereby
added to impose the additional one-tenth of one percent sales and use tax authorized by RCW
36.73.065(4)(a)(v) and to read as follows:
3.270.035 Transportation Benefit Additional Sales and Use Tax Imposed.
A.Pursuant to RCW 36.73.065 and RCW 82.14.0455, there is hereby imposed an
additional sales and use tax to be collected from persons who are taxable by the
state under Chapters 82.08 and 82.12 RCW upon the occurrence of any taxable
event within the district. The amount of the additional tax shall be one-tenth of one
percent (0.1%) of the selling price, in the case of the sales tax, or the value of the
article used, in the case of the use tax.
B.The tax imposed by this section shall apply for a period of ten (10) years from the
date the tax is first collected within the district and shall thereafter cease to be
imposed unless renewed with the affirmative vote of the voters voting at an election
or a majority vote of the Pasco City Council exercising its authority as the
governing body of the district.
C.The tax imposed by this Section shall be in addition to any other taxes authorized
by law, including but not limited to, the sales and use taxes imposed under Chapters
3.05, 3.10, 3.15, 3.20, 3.25, 3.26 and 3.30 of the Pasco Municipal Code.
D.The revenues received from the tax imposed by this Section shall be general
revenues of the district and shall be used for those purposes set forth in PMC
3.270.040 or as otherwise authorized by law.
Section 2. Duties of Clerk and Finance Director. The City Clerk and the Finance
Director are hereby requested to submit this ordinance to the Washington State Department of
Revenue and to request that the Department take all necessary steps to implement and collect the
tax imposed by this ordinance as soon as possible.
Section 3. Severability. If any section, sentence, clause or phrase of this ordinance
should be held to be invalid or unconstitutional, the invalidity or unconstitutionality thereof shall
not affect the validity or constitutionality of any other section, clause or phrase of this ordinance.
Section 4. Effective Date. This ordinance shall take full force and effect five (5) days
after approval, passage and publication as required by law.
PASSED by the City Council of the City of Pasco, Washington, on this 1st day of June,
2026.
APPROVED AS TO FORM:
___________________________
Ogden Murphy Wallace, PLLC
City Attorney
_____________________________
Charles Grimm
Mayor
ATTEST:
_____________________________
Krystle Shanks
Deputy City Clerk
Published: Sunday, June 7, 2026
Ordinance – TBD Application of Sales Tax - 2