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HomeMy WebLinkAbout2620 OrdinanceORDINANCE NO. 2620 AN ORDINANCE imposing a sales or use tax upon and to be collected from those persons from whom the State Sales or Use Tax is collected, fixing the rate of tax, providing for the administration and collection thereof, and providing penalties for the violation thereof. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PASCO, WASHINGTON: Section 1. IMPOSITION OF SALES-USE TAX. There is hereby imposed a sales or use tax, as the case may be, as authorized by RCW 82.14.030(2), upon every taxable event, as defined in RCW 82.14.020, occurring within the City of Pasco. The tax shall be imposed upon and collected from those persons from whom the State Sales Tax or Use Tax is collected pursuant to Chapters 82.08 and 82.12 RCW. Section 2. RATE OF TAX IMPOSED. The rate of the tax imposed by Section 1 of this Ordinance shall be one-half of one percent of the selling price or value of the article used, as the case may be; PROVIDED, HOWEVER, that during such period as there is in effect, a sales tax or use tax imposed by Franklin County under section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session at a rate equal to or greater than the rate imposed by this Section, the County shall receive fifteen percent (15%) of the tax imposed by Section 1: PROVIDED FURTHER, that during such period as there is in effect a sales tax or use tax imposed by Franklin County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session at a rate which is less than the rate imposed by this Section, the County shall receive from the tax imposed by Section 1, that amount of revenues equal to fifteen percent (15%) of the rate of the tax imposed by the County under Section 17(2), Chapter 49, Laws of 1982 First Extraordinary Session. Section 3. ADMINISTRATION AND COLLECTION OF TAX. The administration and collection of the tax imposed by this Ordinance shall be in accordance with the provisions of RCW 82.14.050. Section 4. AUTHORIZING EXECUTION OF CONTRACT FOR ADMINISTRATION. The City Manager is hereby authorized to enter into a contract with the Department of Revenue for the administration of this tax. * Section 5. REFERENDUM PROCEDURE. This Ordinance shall be subject to a referendum procedure. Any referendum petition to repeal this Ordinance or alter the rate of the tax authorized by this Ordinance shall be filed with the City Attorney within seven days of passage of this Ordinance. The City Attorney, within ten days, shall then confer with the petitioner concerning form and style of the petition, issue an identification number for the petition, and write a ballot title for the measure. The ballot title shall be posed as a question so that an affirmative answer to the question and an affirmative vote on the measure will result in the tax or tax rate increase being imposed and a negative answer to the question and a negative vote on the measure will result in the tax or tax rate increase not being imposed. The petitioner shall be notified of the identification number and ballot title within this ten-day period. After notification, the petitioner shall have thirty days in which to secure, on petition forms, the signatures of not less than fifteen percent of the registered voters of the City, and to file the signed petitions with the City Clerk. Each petition form shall contain the ballot title and the full text of the measure to be referred. The City Clerk shall verify the sufficiency of the signatures on the petitions. If sufficient valid signatures are properly submitted, the City Clerk shall submit the referendum measure to the City voters on such date designated by the City Council and as allowed by law. Section 6. PENALTIES. Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this Ordinance or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this Ordinance shall be guilty of a misdemeanor, and upon conviction thereof, shall be fined no more than $500 or imprisoned for not more than six months, or by both such fine and imprisonment. Section 7. SEVERABILITY. If any provision of this Ordinance or its application to any person or circumstance is held invalid, the remainder of this Ordinance or the application of the provisions to other persons or circumstances is not affected. Section 8. EFFECTIVE DATE. This Ordinance shall take effect January 1, 1987. PASSED by the City Council of the City of Pasco, signed by the Mayor and attested by the City Clerk in authentication of such passage the 21st day of July, 1986, / or Leland F. Kraft Mayor Pro Tern Wel s, City Clerk APPROVED AS TO FORM: Greg Rubstello, City Attorney 99302-2608 2 4 20 Cr,ri- Tag :Herald P0 BOX 2608 PASCO, WASHINGTON (509) 582-1500 LEGAL ADVERTISING INVOICE DATE 0 7 :5 E': LEGAL NO 001111 ACCOUNT NO 505 130 DESCRIPTION ORD I NANC E NO„ TIMES 001 LINES 1 c/5 SOLD TO Cit, of Fasco RO B o 23 Wa TOTALS 1 '36.50 QC) TIO NOTICE- This is an invoice for legal advertising space Please pay from this invoice as no statement will be rendered Please detach at perforation and return with payment AFFIDAVIT OF PUBLICATION COUNTY OF BENTON SS STATE OF WASHINGTON MARY JO HENRY , being duly sworn, deposes and says, I am the Legal Clerk of the Tr-City Herald, a daily newspaper That said newspaper is a legal newspaper and has been approved as a legal newspaper by order of the superior court in the county in which it is published and it is now and has been for more than six months prior to the date of the publication hereinafter referred to, published countinually as a daily newspa- per in Benton County, Washington That the attached is a true copy of a ORD (NANCE NO 2620 as it was printed in the regular and entire issue of the Tr-City Herald itself and not in a supplement thereof, 001 time(s), commencing on 0 7586 , and ending on 072594 , and that said newspaper was regulary distributed to its subscribers during all of this period iihairVI SUBSCRIBED AND SWORN BEFORE ME THIS 9 4 DAY OF ,2Z(2L.d/zz Notary public in and for the State of Wash- ington, residing at Kennewick COMMISSION EXPIRES — --"uniuurziAsiisCE NO 2620 AN ORDINANCE impos- ing a sales or use tax upon and to be collected from those persons from whom the State Sales or Use Tax is collected fixing the rate of tax providing for the ad- ministration and collection thereof, and providing pe- nalties for the violation thereof BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PASCO, WASHINGTON Soction 1 IMPOSITION OF SALES-USE TAX There is hereby imposed a sales or use tax, as the case may be as authorized by RCW 82 14 030(2), upon every taxable event as de- f ined in RCW 82 14 020, occurring within the City of Pasco The tax shall be im- posed upon and collected f rom those persons from whom the State Sales Tax or Use Tax is collected pur- suant to Chapters 82 08 and 82 12 RCW Section 2 RATE OF TAX IMPOSED The rate of the tax imposed by Section 1 of this Ordinance shall be one-half of one percent of the selling price or value of the article used, as the case may be PROVIDED HOWEVER, that during such period as there is In effect a sales tax or use tax imposed by Franklin County under section 17(2) Chapter 49 Laws of 1982, First Extraordinary Session at a rate equal to or greater than the rate imposed by this Section, the County shall receive fifteen percent (15%) of the tax imposed by Section 1 PROVIDED FURTHER, that during such period as there is in effect a sales tax or use tax imposed by Franklin County under Section 17(2) Chapter 49, Laws of 1982 First Extraordinary Session at a rate which is less than the rate imposed by this Section, the County shall receive from the tax imposed by Section 1, that amount of revenues equal to fifteen percent (15%) of the rate ot the tax imposed by the County under Sec tion 17(2), Chapter 49 Laws of 1982 First Extraor- dinary Session Section 3 ADMINIS- TRATION AND COLLEC- TION OF TAX The administration and collec- tion of the tax Imposed by this Ordinance shall be in accordance with the provi- sions of RCW 82 14 050 Section 4 AUTHORIZ- ING EXECUTION OF CON- TR ACTFOR ADMINISTRATION The City Manager is hereby au- thorized to enter into a con- tract with the Department of Revenue for the administra- tion of this tax Section 5 REFEREN- DUM PROCEDURE The Ordinance shall be subject to a referendum procedure Any referendum petition to repeal this Ordinance or alter the rate of the tax au- thorized by this Ordinance shall be filed with the City Attorney within seven days of passage of this Ordi- nance The City Attorney, within ten days shall then confer with the petitioner concerning form and style of the petition issue an identification number for the petition, and write a bal- lot title for the measure The ballot title shall be posed'as a question so that an affirmative answer to the question and an affirmative vote on the measure will re- sult in thr4m tax or tax rate in- crease buing imposed and a negative answer to the question and a negative vote on the measure will re- sult in the tax or tax rate in- crease not being imposed The petitioner shall be noti- fied of the identification number and ballot title within 'his ten-day period After notification the pe- titioner shall have thirty days in which to secure on petition forms, the signa- tures of not less than fifteen percent of the registered voters of the City and to file the signed petitions with the City Clerk Each peti- tion form shall contain the ballot title and the full text of the measure to be re- ferred The City Clerk shall verify the sufficiency of the signatures on the petitions If sufficient valid signatures are properly submitted the City Clerk shall submit the referendum measure to the City voters on such date designated by the City Council as allowed by law Soction 6 PENALTIES Any seller who fails or re- fuses to collect the tax as required with the intent to violate the provisions of this Ordinance or to gain some advantage or benefit wither direct or indirect and any buyer who refuses to pay any tax due under this Ordinance shall be guilty of °a misdemeanor and upon conviction thereof shall be fined no more than $500 or impris- oned for not more than six months or by both such fine and imprisonment Section 7 SEVERABIL- ITY if any provision of this Ordinance or its application to any person or circum- stance is held invalid the remainder of this Ordi- nance or the application of the provisions to other per sons or circumstances is not affected Section 8 EFFECTIVE DATE This Ordinance shall take effect January 1, 1987 PASSED by the City Council of the City of Pasco signed by the Mayor and attested by the City Clerk in authentication of such passage the 21st day of July 1986 -s-Leland F Kraft Mayor Pro Tam ATTESTED -s-Evelyn Wells City Clerk APPROVED AS TO FORM Greg A Rubstello City Attorney LEGAL NO 001111 - \ply 25, 1986 July 22, 1986 Tri City Herald P.O. Box 2608 Pasco, Washington 99302 Attn: Rochelle Dear Rochelle: Please publish Ordinance Nos. 2618 through 2621 on the following date: July 25, 1986 Please send two (2) Affidavits of Publication for each. Sincere ours, Evelyn Wells City Clerk ew July 22, 1986 Tri City Herald P.O. Box 2608 Pasco, Washington 99302 Attn: Rochelle Dear Rochelle: Please publish Ordinance Nos. 2618 through 2621 on the following date: July 25, 1986 Please send two (2) Affidavits of Publication for each. Sincerely yours, Evelyn Wells City Clerk ew