HomeMy WebLinkAbout3677 Ordinance e Y
ORDINANCE NO. Ga-7
AN ORDINANCE OF THE CITY OF PASCO, WASHINGTON, AMENDING
CHAPTER 3.05 ENTITLED "AMBULANCE SERVICE EXCISE TAX," REPEALING
THE AMBULANCE EXCISE TAX AND AMENDING SECTION 3.07.010 ENTITLED
"AMBULANCE" ESTABLISHING THE FEES FOR SERVICES.
WHEREAS, the City of Pasco, together with most other cities in the State of
Washington, have pursuant to RCW 35.21.768, established an excise tax to fund ambulance
services; and
WHEREAS, Washington State Supreme Court in Arborwood Idaho, LLC vs. City of
Kennewick, No. 73197-7, held that the ambulance charge under such ordinances enacted under
RCW 35.21.768, did not constitute a valid excise tax thereby invalidating the excise tax utilized
by the City of Pasco for funding its ambulance services; and
WHEREAS, the City of Pasco's ambulance service excise tax was invalidated by the
action of the Washington State Supreme Court requiring its repeal and amendment to the Chapter
of the Pasco Municipal Code NOW, THEREFORE,
THE CITY COUNCIL OF THE CITY OF PASCO, WASHINGTON,DO HEREBY
ORDAIN AS FOLLOWS:
Section 1. That Section 3.05.030 entitled "Levy of Tax"; Section 3.05.040 entitled
"Responsibility for Tax"; Section 3.05.050 "Nonpayment Penalty"; Section 3.05.130 entitled
"Protest of Tax"; and Section 3.05.140 entitled "Administrative Appeal" of the Pasco Municipal
Code are hereby repealed in their entirety.
Section 2. That Chapter 3.05 entitled "Ambulance Service Excise Tax" of the Pasco
Municipal Code shall be and hereby is amended and shall henceforth be identified as
"Ambulance Services Fund" and shall read as follows:
CHAPTER 3.05
AMBULANCE SERVICES EXCie FUND
Sections:
3.05.010 Definitions.
3.05.020 Establishment of ambulance service.
3.05.030 Levy eftax
3.05.040 Resp risibility f Tax-.
3.05.0630 Ambulance Services Fund.
3.05.0740 Ambulance Service Rates.
3.05.0850 Billing for Ambulance Service.
3.05.0960 Ambulance Exeise Tax Services Credit.
3.05400 w red;,.a fe aad Medieaid Patients.
3.05.44070 Compliance with Medicare and Medicaid Requirements.
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3.05. 080 Reciprocity.
nc 11n Protest e f tax.
:r✓v v�rcn��
3.05.1-5090 Severability.
3.05.010 DEFINITIONS. For the purpose of this chapter, these terms shall have the
following meanings:
A) Household. "Household" includes each single-family dwelling, apartment or
individual unit in multiple dwellings and mobile home within the City limits.
B) Business or Industry. "Business" or "Industry" means all activities, occupations,
trades, pursuits or professions located and/or engaged in within the City with the object of gain,
benefit, or advantage, directly or indirectly.
C) Scope of Household Coverage. The Ambulance Services Exeise Tax (exeise tax)
shall cover each individual who resides within a "household" as that term is defined in
subsection (A) of this section and shall apply only to emergency and transport ambulance
services. Guests staying overnight or longer at a household shall be treated as a member of the
household if the need for emergency services arises for these individuals while visiting at that
location.
D) Scope of the Business and Industry Coverage. The ewe t Ambulance Services
Fund shall cover each officer and employee of an industry or business paying the excise tax,
physically located within the City and shall apply only to emergency and transport ambulance
services involving the officer or employee which arise within the City and which arise while the
officer or employee is engaged in the regular course or scope of his or her employment or is
traveling to the business or industry location to commence work or is traveling from the business
or industry location following the completion of work. max Ambulance Services Fund
coverage for emergency and transport ambulance service shall also be extended to individuals
who normally and regularly reside, as patients or clients, on the premises of any business or
agency devoted exclusively to the care of persons who are physically or mentally infirm,
disabled or emotionally disturbed, which business or agency pay the excise taimE pr-e. ,ided in "s
Chapte is physically located within the City.
E) Types of Service. To distinguish between non-emergency and emergency services
the following definitions shall apply:
1) "Emergency" shall mean an apparent sudden need of medical attention
based on injury or other unforeseen acute physical or mental event, which poses an
immediate threat to life or physical well being;
2) "Transport" shall mean the movement of a patient by ambulance from the
scene of an emergency to the closest appropriate hospital;
3) "Transfer" shall mean the movement of a patient by ambulance from or
between one hospital to another, to a medical facility, to a residence, to an airport for
Ordinance-2
transfer to another city, to another city or to any other designated location. (Ord. 3433,
Sec. 1, 2000; Ord. 2078 Sec. 1, 1979.)
3.05.020 ESTABLISHMENT OF AMBULANCE SERVICE. There is established
an ambulance service to serve as a public utility of the City of Pasco, for the health and welfare
of the residents of the City. This service shall charge rates as approved by the City Council.
(Ord. 3433 Sec. 1, 2000.)
3.05.030 LEVY Or- TAX. 1 addition te any r-aes or c-hafges as fixed by the ea�tneil, -a
m +vris�i ly excreta i itt s ieh amount as set feAh in Chaptef 3.07 of this Cede shall be levied a �
a businesses and in&stries ioeated in the Gity and set-yed by
ambulanee ser4ee. Eaeh separate physical leeafian shall be assessed a tax. Separ-a4e wate
an&er-sewer-hookups shall be one er-iterien fef determining a sepafa4e physireal leea4
Multiple dwelling group and eenvaleseent hemes,parks fer mebile he s,
r-eer-eatien i,ehieles and tFailer-s liee-n-st-ed as -A W—isiness under- Chaptef 5.04 of this Cade-shall-lip
pafagraph, times (x) the nufaber-ef units, > ,
whether-er-not rented e.r-
Wased. "Multiple dwellings its" ,lo not, elu a hotels, a tell Or FO.,.... g 1,e........,
The City Managef er- his designee shall e fespensible fer- the billing and eellection a
this tax. The t&ies shall be due aftd ewifig 30 days aftef-the billing date and sha4l be deliftquefit
i`fnet paid fun by the aedat (Ord. 9646 See. 1, 2003; Ord. 321 See.!, 2901; Ord. 34:933,
See. 1, n. ��7 See. 1, 1998; Ord. 2:71-2 See. }88; d. 25�27 See. l, 1984; Or,
2414 See. 1, 19823 Ord. 2222 See. 1,T°4 vfd. 2079 See. 2, 1979.)
liable fer- the tax, although there is epAy ene assessffient fer eaeh separate physieal leratien.
fequesting that the pr-epeA-y e,,A%er- be billed. in all ether- eases, the prepef:ty e�A%er- sha4l be
billed. L-a eve.-at that the tax bill is ineluded with the billing fOF wate-r- ffiali&ef st-aliver ,
any paymerAs reeeived shall be deemed to be fif-st applied against �his t-ax. (Or-d. 3433 See.Ord.2000; Ord. 2712 Se, 2, 1984; Ord. 7$78 See. 3, 1979
3.05.050 N0-TQAYN4RNT- PENALTY. Any per-son net paying the tax imposed by
this ehapter- after-having nefiee theFeOf Shall be eha-r-geable iA,ith A ci;141 vielafien with a penah),
erdered te pay the taxes due and shall be punished fer-eepAempt ef eawl* in-ahte event they are
paid within the tifne and in the maimer- ordered by the eeuA. in addition, a m4liful failure to pay
the tax impesed by this ehaptef shall be a eriminal vielation of this eede. (04 3646 See. ,
^ '
2003; 21 Se�20r�� ee. 1 0;Or. 2078 See. 4, 19 9 7
3.05.0630 AMBULANCE SERVICES FUND. There is established and created a
special fund to be known as the ambulance services fund. Any and all revenues received from
Ordinance-3
ambulance services, ' , shall be credited to the ambulance services fund.
All expenditures for the operation, maintenance, and capital needs of the city ambulance service
shall be paid out of the ambulance services fund. The City Manager may use money in the
ambulance services fund to pay the cost of providing ambulance service to city residents who are
underinsured or uninsured. (Ord. 3433 Sec. 1, 2000; Ord. 2078 Sec. 5, 1979.)
3.05.0-740 AMBULANCE SERVICE RATES. The following rate categories are
established for ambulance service: 1) Base Rate for emergency, transport and transfer services as
defined in PMC 3.05.010 for all persons residing within Pasco city limits; 2) Base rate for all
services for all persons who reside outside of the City limits; 3) Mileage rate for each mile or
portion thereof necessary for emergency, transfer or transport services. All rates shall be as set
forth in Chapter 3.07 of this code. (Ord. 3646 Sec. 3, 2003; Ord. 3433 Sec. 1, 2000; Ord 3327
Sec. 3, 1998; Ord. 3025, Sec. 1, 1994; Ord. 2627 Sec. 1, 1986.)
3.05.0850 BILLING FOR AMBULANCE SERVICE. Each person who utilizes the
ambulance service ("patient") shall be billed by the City at the rates set forth in Section 3.05.070.
The City Manager shall establish a procedure to bill and collect rates for the ambulance service.
Under the procedure, the City may elect to bill the patient directly or bill the patient's insurance
company, and if the patient's insurance does not cover all of the cost of the ambulance service,
bill the remaining balance to the patient directly. The City may contract with a billing service to
bill and collect the rates for the ambulance service. (Ord. 3433 Sec. 1, 2000.)
3.05.0960 AMBULANCE EX(ASE T, SERVICES CREDIT. Each patient who
resides in a household within the City limits or is transported from an
industry or business with whom they are employed and which pays the exeise tfflx is physically
located within the City limits shall receive a credit (the "credit") against the emergency and
transport ambulance service rate if the patient:
A) Provides the City with all requested information and documentation including, but
not limited to, insurance information and medical records relevant to billing for the ambulance
service; and
B) Assigns to the City the patient's right to receive payment from all applicable
third-party payers or any other party statutorily required to provide for the support of the patient;
and
G) is net mer-e than 30 days delinquent in pa-yfnefit of the menthly exeise tax.
The credit shall equal that portion of the ambulance service rate that is not payable by
third-party payers. (Ord. 3433 Sec. 1, 2000.)
3-05.100 A A DIC A U 1 AND MEDICAID A ID D A TIENTS (Repealed.) l 7SA� Co
1, 2002f0rd. 3433 See.1 200
3.05.44070 COMPLIANCE WITH MEDICARE AND MEDICAID
REQUIREMENTS. This chapter and the charges for the ambulance service hereunder shall be
construed and implemented in a manner consistent with applicable medicare and medicaid
requirements. If any part of this chapter is found to conflict with medicare or medicaid
Ordinance-4
requirements, the conflicting part of this chapter shall be inoperative to the extent of the conflict
and such finding or determination shall not affect the operation of the remainder of this chapter.
(Ord. 3433 Sec. 1, 2000.)
3.05. 080 RECIPROCITY. Emergency and transport service as described in Section
3.05.010 of this chapter shall be provided within the City's ambulance response and mutual aid
areas to any resident of the cities of Kennewick and Richland under the terms of Section
3.05.990060 of this chapter provided that:
A) — the patient resides in a city that provides emergency and transport ambulance
services within its ambulance response and mutual aid areas to Pasco residents under reciprocal
terms
B) The .bent resides in .. h ei eld that pays a eharge ,4 the a t. H 1
LV uiv Vrlvivv Yl4ti, ullu
is t H., a tl-.a.. 30 days delinquent in eF4 of the monthly eyeio (Ord.
3433 Sec. 1, 2000; Ord. 2712 Sec. 3, 1988; Ord. 2120 Sec. 1, 1979; Ord. 2078 Sec. 8, 1979.)
3.05430 PROTEST OF TAY Unless a ritte pretest is filed .,long .:+1, tb o
payfflet4 e f any tax levied by the Ci+s. Hider this ehapter, no twipayer HH• tdg H•+ f
, Iliil�'� 1VLV VrVl JC1L.{SLL1VL141VL
te. r�T33 See. 1,z000 Ord. 271-2 See. 4 88.)
2 05 1 0 A rlA i1TATTATC'TD A TTA7F A DDIa'A T_ __Any t. p .,,. e.-1 by the „
of tax impesed by this C-haptef of wi-y other- made by the Gity in the administfati
ef this e shall appeal stieh detefmination to the City Manager er his designee. Taxpayers
shall be r-equir-ed te remit the afnotm4s to be diae tmder this ehapter prier to fili
(Or-d. 3521 See.3, 2001; Ord 3433 See. 1, 2900.)
3.05.1-5090 SEVERABILITY. If any provisions of this chapter or its application to
any person or circumstance is held invalid, the remainder of this chapter or the application of the
provision to other persons or circumstances is not affected, and to this end, the provisions of this
chapter are declared to be severable. (Ord. 3433 Sec. 1, 2000.)
Section 3. That Section 3.07.010 entitled "Ambulance" of the Pasco Municipal Code
shall be and hereby is amended and shall read as follows:
3.07.010 AMBULANCE
A) Ambulance Service Rates: Fee/Charge Reference
(Ord. 3645 Sec. 1, 2003.)
1) Resident $575.00 $640.00 3.05.070
2) Non-Resident $690.09 $765.00 3.05.070
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3) Mileage Rate,per mile $6.00 3.05.070
4} $0-5.0 0
�7
ambulaftee eyreise tax rein net
v,..hade hotels, motels n. rnnrvirn
houses) per tinit
(Ord.3J543 See. 1, 2002.)
6\ AT...-....,.> ent Civil l Penalty Nat less th ��30
°7
Not more
Section 4. This Ordinance shall take full force and effect five (5) days after its
approval,passage and publication as required by law.
PASSED by the City Council of the City of Pasco, Washington and approved as
provided by law this 19th day of July, 2004.
Michael L. Ga son
Mayor
ATTEST: APPR TO FORM:
h W n
Sandy L. Wenworthy Leland B. Kerr
Deputy City Clerk City Attorney
Ordinance-6