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:
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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
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Pa sr ri
WA 9 0 1
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Please detactiat perforation and return with payment
as
STATE OF WAWNGTON
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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
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hereinafter referred to, published countinually as_a daily newspa-
per rtmriftriton_County_Washington That the attached is a true
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--NOtar—y—public in and forFlpie,SWe of Wash-
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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
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