Loading...
HomeMy WebLinkAbout2712 Ordinance2712 ORDINANCE NO. AN ORDINANCE concerning the ambulance service excise tax; and amending Chapter 3.05 of the Pasco Municipal Code. WHEREAS, City staff has recommended certain changes to Chapter 3.05 PMC in order to clarify its intent in the event of any judicial review; and WHEREAS, The City Council has included within its 1989 budget a fifty cents per month increase in the ambulance service excise tax; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF PASCO, WASHINGTON, DO ORDAIN AS FOLLOWS: Section 1. Section 3.05.020 of the Pasco Municipal Code is hereby amended as shown by the additions underlined and deletions by interlineation, to read as follows: 3.05.020 LEVY OF TAX. In addition to any rates or charges as fixed by the council, an excise tax in the amount of two dollars fifty cents ($2.50) 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 two dollars fifty cents ($2.50) 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. • • • Section 2. Section 3.05.030 of the Pasco Municipal Code is hereby amended as shown by the additions underlined and deletions by interlineation, to read as follows: 3.05.030 RESPONSIBILITY FOR TAX. The term "household" shall include all single-family dwellings,..... eaeh-apartment--er--indtvtdual--un±t--tm mult±pie--dwelitmg57-and-eaeh-mebtle-hemer-whether-er met-eeeuptedv The owner of the property, the owner of the business the applicant for water and/or sewer service to the property, and all adult residents in a household shall be liable for the tax, although there is only one assessment for each separate physical location. • -1- Notice of the tax bill shall be sent to the applicant for water and/or sewer service to the location, if there is such service, unless notarized instructions from the property owner are received by the city requesting that the property owner be billed. In all other cases, the property owner shall be billed. In the event that the tax bill is included with the billing for water and/or sewer charges, any payments received shall be deemed to be first applied against this tax unless written instructions otherwise are given. Section 3. Section 3.05.080 of the Pasco Municipal Code is hereby amended as shown by the additions underlined and deletions by interlineation, to read as follows: 3.05.080 RECIPROCITY. Emergency service as described in Section 3.05.060 shall be provided at no charge to any member of a non-Pasco household, which household pays and is not delinquent in its payment of a tax similar to that levied by this chapter in the cities of Kennewick and Richland, in the event that a member of that household requires emergency medical and ambulance service while temporarily in the City of Pasco; provided, however, that such emergency service shall be provided at no charge to such non-Pasco household member only in the event that they reside in a household in a--e±ty--w1teh7 the cities of Kennewick and Richland, Washington, at the time of the occurrence necessitating the emergency service, has in full force and effect an ordinance providing emergency service of the same nature as this chapter within that city's municipal boundaries, at no charge, to members of Pasco households paying the excise tax levied by this chapter. Section 4. New Section 3.05.090 of the Pasco Municipal Code is hereby added and shall read as follows: 3.05.090 PAYMENT OF TAX. Unless a written protest is filed along with the payment of any tax levied by the city under this chapter, no taxpayer may recover iudgment for the amount of any excessive or illegal tax paid. A written protest must be filed in order for a taxpayer to preserve his position in connection with the payment of a city excise tax under this chapter. Section 5. This Ordinance shall take effect January 1, 1989. PASSED by the City Council and APPROVED by the Mayor this q day of December, 1988. / ED HENDLER, Mayor -2- ATT@T: AA A /q4-;. YN WELLS, City Clerk GREG A. RUBSTELLO, City Attorney APPROVED AS TO FORM: • Vrt ••n• P0 BOX 2608 PASCO, WASHINGTON 99302-2608 (509) 582-1500 LEGAL ADVERTISING INVOICE -r—eadabl e 'ii t Origina l ! nrd3nanre No :71 - TIMES no 1 LINES 1.'1.4 7 I- a VI fr1 L. 11 ACCOUNT NO DESCRIPTION -.111 .0-n•n••• WHEREAS City staff has recommended certain changes to Chapter 3 05 , PMC in order to clarify its intent In the event of any review and , WHEREAS, The City Council has included within its-4-9811,budget a fifty cents per month Increase-in the alribiAttecr•service -excise NOW THEREFORE THE CITY COUNCIL OF THE CITY OF PASCO, WASHINGTON DO OR DAIN AS FOLLOWS , Section 1 Sec 305 020 of the 'Pasco Mu- -nicipal Code Is hereby .11enesile amended as shown by the additions underlined and deletions by interlineation to read as follows 305 020 LEVY OF TAX In addition to any rates or charges as fixed by the council, and excise tax the arnount-of-twe-clollars fifty, cents ($2 60) per month -Ianall be levied and collected from all _house- holds --btisinesses -and 'in- dustries located in the city and served by the ambu- lance -sercice Each sepa rate physical location shalt be - assessed a tax Sepa- rate water and/or sewer hookups shall be one crib). Aealesdetermining a ; 0 D"---MAVE27 2NO - AN ORDINANCE con cerning the ambulance service excise tax and amending Chapter 3 05 of the Pasco Municipal Code SOLD TO • cif raRCO TOTAL $ 1:14 • 0 [I Q Pa sr ri WA 9 0 1 NOTICE This Is an Invoice for legal advertising space Please pay from this invoice as no statement will be rendered Please detactiat perforation and return with payment as STATE OF WAWNGTON TRACY r !ICI:VET , 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 moahs prior to the date of the publication hereinafter referred to, published countinually as_a daily newspa- per rtmriftriton_County_Washington That the attached is a true copy of a (Jr d i nanre Nr. 271 as it was printed in the regular and entireAasue of the_Tri-City Herald itself and not in a supplement thereof, 001 time(s), e-comniencing on 1 2:3:747 , and ending on 2 , and that sattt newspaper was regulary distributed to its subscribers during all of this period SUBSCRIBED AND SWORN BEFORE ME THIS -26 DAY OF efA74 , /?g• --NOtar—y—public in and forFlpie,SWe of Wash- ington, residing at COMMISSION EXPIRES 7--75"--77 I AFFIDAVIT OF PUBLICATION I COUNTY OF BENTON fp„ ORDINANCE NO 2712 AN ORDINANCE con cernmg the ambulance service excise tax and amending Chapter 3 05 of the Pasco Municipal Code WHEREAS City staff has recommended certain changes to Chapter 3 05 PMC in order to clarify its intent in the event of any ju dicial review and WHEREAS The City Council has included within its 1989 budget a fifty cents per month increase in the ambulance service excise tax NOW THEREFORE THE CITY COUNCIL OF THE CITY OF PASCO WASHINGTON DO OR DAIN AS FOLLOWS Section 1 Section 3 05 020 of the Pasco Mu nicipal Code is hereby amended as shown by the additions underlined and deletions by interlineation to read as follows 3 05 020 LEVY OF TAX In addition to any rates or charges as fixed by the council and excise tax in the amount of two dollars fifty cents ($2 50) per month shall be levied and collected from all house holds businesses and in dustries located in the city and served by the ambu lance sercice Each sepa rate physical location shall bei assessed a tax Sepa rate water and/or sewer hookups shall be one cnte non for determining a sepa- rate physical location 1 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 two dollars fifty cents ($2 50) per month times (x) the number of units spaces or lots for rent or lease whether or not rented or leased Mul tiple dwellings units does not include hotels motels or rooming houses co 6 o Section 2 Section 3 05 030 of the Pasco Mu- nicipal Code is hereby amended as shown by the additions underlined and deletions by interlineation to read as follows 3 05 030 RESPONSIBIL ITY FOR TAX The term household shall include all single family dwellings The owner of the prop erty the owner of the bust ness the applicant for water and/or sewer service to the property and all adult resi dents in CI household shall be liable for the tax al though there is only one as sessment for each separate physical location Notice drthe tax bill shall be sent to the applicant for water and/or sewer service to the location if there is such service unless nota nzed instructions from the property owner are re ceived by the city request ing that the property owner be billed In all other cases the property owner shall be billed In the event that the tax bill is included with the bil ling for water and/or sewer charges any payments re ceived shall be deemed to be first applied against this tax unless written instruc tions otherwise are given Secteon 3 Section 3 05 080 of the Pasco Mu nicipal Code is hereby amended as shown by the additions underlined and deletions by interlineation to read as follows 3 05 080 RECIPROC- ITY Emergency services as described in Section 3 05 060 shall be provided at no charge to any mem- ber of a non Pasco house hold, which household pays and is not delinquent in its payment of a tax similar to that levied by this chapter in the cities of Kennewick and Richland in the event that a member of that household requires emer- gency medical and ambu lance service while temporarily in the City of Pasco provided however that such emergency serv ice shall be provided at no charge to such non Pasco household member only in the event that they reside in a household in the cities of Kennewick and Richland Washington at the time of the occurrence necessttat ing the emergency service has in full force and effect an ordinance providing emergency service of the same nature as this chapter within that city s municipal boundaries at no charge to members of Pasco households paying the ex Ise tax levied by this chap- ter Section 4 New Section 3 05 090 of the Pasco Mu nicipal Code is hereby added and shall read as fol lows 305 090 PAYMENT OF TAX Unless a written pro test is filed along with the payment of any tax levied by the city under this chap ter no taxpayer may re cover judgment for the amount of any excessive or illegal tax paid A written protest must be filed in order for a taxpayer to pre serve his position in con nection with the payment of a city excise tax under this chapter Section 5 This Ordi nance shall take effect Jan uarv 1 1989 PASSED by the City Council and APPROVED by the Mayor this 19th day of December 1988 s Ed Handler Mayor ATTEST s Evelyn Wells City Clerk APPROVED AS TO FORM s- Greg A Rubstello City Attorney #7716 -12/23/88 December 20, 1988 Tri City Herald P.O. Box 2608 Pasco, Washington 99302 Gentlemen: Please publish Ordinance Nos. 2709 through 2714 on the following date: December 23, 1988 Please send two (2) Affidavits of Publication for each. Sincerely yours, Evelyn Wells City Clerk ew