HomeMy WebLinkAbout3521 Ordinance ORDINANCE NO,35a I
AN ORDINANCE of the City of Pasco, Washington, amending Chapter 3.05 of
the Pasco Municipal Code entitled"Ambulance Service Excise Tax".
WHEREAS, The City Council of the City of Pasco, Washington,has determined that
certain amendments regarding the Ambulance Service Excise Tax are necessary.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF PASCO,
WASHINGTON, DO ORDAIN AS FOLLOWS:
Section 1. That section 3.05.030 of the Pasco Municipal Code is hereby amended to read
as follows; (deletions by interlineations, additions by underlining):
3.05.030 LEVY OF TAX. In addition to any rates or charges as fixed by the council, an
excise tax in the amount of fifty cents ($.50) per month shall be levied and
collected from all households, businesses and industries located in the City and served by the
ambulance service. Each separate physical location shall be assessed a tax. Separate water and/or
sewer hookups shall be one criterion for determining a separate physical location.
Multiple dwelling units, group and convalescent homes, parks for mobile homes,
recreation vehicles and trailers licensed as a business under Chapter 5.04 of this code shall be
taxed an amount equal to the amount of Owee dollars ($3.00) fifty cents $.50) per month times
(x) the number of units, spaces, or lots for rent or lease, whether or not rented or leased.
"Multiple dwellings units" does not include hotels, motels or rooming houses.
The City Manager or his designee shall be responsible for the billing and collection of
this tax. The taxes shall be due and owing 30 days after the billing date and shall be delinquent
if not paid in full by the due date. ^ deli ,.,.,ney assessment of fifty eerAs ($.50) for naeh me.zriz
mailed the bill. No delimtueney assessmen may be added until one ne6ee of delinqueney has be
delivefed to the ° „*'s address. (Ord. 3433 Sec. 1, 2000; Ord. 3327 Sec. 1, 1998;
Ord. 2712 Sec. 1, 1988; Ord. 2527 Sec. 1, 1984; Ord. 2414 Sec. 1, 1982; Ord. 2222 Sec, 1,
1980; Ord. 2078 Sec. 2, 1979.)
Section 2. That section 3.05.050 of the Pasco Municipal Code is hereby amended to read
as follows; (deletions by interlineations, additions by underlining):
3.05.050 NONPAYMENT PENALTY. Any person not paying the tax and any
imposed by this chapter after having notice thereof shall be chargeable
with a civil violation with a penalty of not less than fifty dollars ($50.00) and not more than five
hundred dollars ($500.00). In addition to the civil penalty, such person shall be ordered to pay
the taxes due and shall be punished for contempt of court in the event they are not paid within
the time and in the manner ordered by the court. In addition, a willful failure to pay the tax and
imposed by this chapter shall be a criminal violation of this code.
(Ord. 3343 Sec. 1, 2000; Ord. 2078 Sec. 4, 1979.)
Section 3. That section 3.05.150 of the Pasco Municipal Code is hereby amended to read
as follows; (deletions by interlineations, additions by underlining):
3.05.140 ADMINISTRATIVE APPEAL. Any taxpayer aggrieved by the amount of
tax, any deli ^"°"^" assessments imposed by this chapter or any other determination made by
the City in the administration of this chapter, shall appeal such determination to the City
Manager or his designee. Taxpayers shall be required to remit the amounts to be due under this
chapter prior to filing an appeal. (Ord. 3433 Sec. 1, 2000.)
Section 4. This ordinance shall take effect and be in force from and after its passage and
five days following its publication as required by law.
PASSED by the City Council of the City of Pasco at a regular meeting this_ day of
.C. , 2001.
C t
Michael L. Garrison, Mayor
ATTEST: APP VED AS TO F RM:
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Catherine D. Seaman, Deputy City Clerk Leland B. Kerr, dity Attorney