Loading...
HomeMy WebLinkAbout2960 OrdinanceORDINANCE NO. Da_QLQ AN ORDINANCE imposing a special excise tax on lodging for fmancmg the Trade, Recreation and Agricultural Center (TRAC) WHEREAS, Engrossed Substitute House Bill 1862 was passed by the 1993 state legislature authonzmg the city to levy and collect a special excise tax for the purpose of financing the Trade, Recreation and Agricultural Center, Now, Therefore, THE CITY COUNCIL OF THE CITY OF PASCO, WASHINGTON, DOES ORDAIN AS FOLLOWS: §1. New Chapter 3 95 is hereby added to the Pasco Municipal Code, which chapter shall read as follows CHAPTER 395 SPECIAL EXCISE TAX ON LODGING FOR TRAC Sections 3 95 010 3 95 020 3 95 030 3 95 040 Levy Admimstration and collection TRAC Fund Effective date 3 95 010 LEVY For the purpose of paying any part of the cost of sitmg, acquisition, construction, operation, and maintenance of a Trade, Recreation and Agricultural Center ('TRAC), the council of the city, being the legislative and governing body of the city, does impose and levy a special excise tax of two percent (2%) on the sale of or charge made for the furnishing of lodging by a hotel, roommghouse, tourist court, motel, trailer camp, and the granting of a similar license to use real property, as distmguished from renting or leasing of real property For the purposes of this tax, it is presumed that the occupancy of real property for a continuous period of one (1) month or more constitutes a rental or lease of real property and not a mere license to use or enjoy the property The tax imposed under this section is in addition to the lodging tax imposed and levied under Chapter 3 94 PMC 3 95 020 ADMINISTRATION AND COLLECTION A "seller", as defined m RCW 82 08 010, shall collect the tax required under this chapter and shall pay the tax to the city as provided in PMC 3 94 030 VED AS TO FO Mayor ATTEST Jv Arare RUBSTELLO CATHERINE D SEAMAN Deputy City Clerk ttor City along with the lodging tax provided in Chapter 3 94 PMC The deduction from state taxes under RCW 67 28 190 does not apply to taxes imposed under this section 3 95 030 TRAC FUND The tax levied and collected under this chapter shall be credited to a special fund of the city commonly known as the "TRAC Fund" provided for in Chapter 3 126 PMC 3 95 040 EFFECTIVE DATE The effective date of the tax imposed m this chapter shall be October 1, 1993, and such tax shall be due and payable to the city on such date and all days following, to be collected as heretofore provided §2. This ordinance shall take effect five (5) days after passage and publication Passed by the City Council of the City of Pasco, at its regular meeting of August 16, 1993 2 Vtt..01 DATE 00 /PO / LEGAL NO #11.7 ' P 0 BOX 2608 ACCOUNT NO 5')550 PASCO WASHINGTON 99302 2608 PHONE (509) 582 1500 LEG YE' THSHNO INVOICE DESCRIPTION #1 77 -)/ORD 4:*`i2 61, 0 PI TIMES c )01 1414ES 70 SOLD TO FASCO, CITY OF LEGALS FO BOX FASCO WA 9 73701 TOTAL ,V NOTOCE This is an invoice for legal advertisin g space Please pa y from this invoice as no statement will be rendered Please detach at perforation and return with pa y ment AFFN AV1177 1 OF PEEROCAT1100 COUNTY OF BENTON SS •nn•n• STATE OF WASHINGTON Rosemary Everett ,beingdulysmxn, deposes and says, I am the Legal Clerk of the Tn-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 #177 7:VORD #2:4E0 A as it was printed in the regular and entire issue of the Tn-City Herald itself and not in a supplement thereof, i time(s), commencing on 00/2.2,-)3 , and ending on OFI/Pi-)P4 , and that said newspaper was regulary distributed to its subscribers during all of this period SUBSCRIBED AND SWORN BEFORE ME T S DAY OF f (19 Notary ublic in and for the State of Wash- ington, residing at Faczco Na COMMISSION EXPIRES 7 — 4-7- ORDINANCE NO 2960 AN ORDINANCE imposing a special excise tax on lodging for financing the Trade Recreation and Agricultural Center (TRAC) WHEREAS Engrossed Sub- stitute House Bill 1862 was passed by the 1993 state leg !stature authorizing the city to levy and collect a special ex cis° tax for the purpose of ti nancing the Trade Recre ation and Agncultural Center Now Therefore THE CITY COUNCIL OF THE CITY OF PASCO WASHINGTON DOES OR DAIN AS FOLLOWS §1 New Chapter 395 is hereby added to the Pasco Municipal Code which chap ter shall read as follows CHAPTER 395 SPECIAL EXCISE TAX ON LODGING FOR TRAC Sections 3 95 010 Levy 395 020 Administration and collection 3 95 030 TRAC Fund 395 040 Effective date 3 95 010 LEVY For the pur \pose of paying any part of the cost of siting acquisition con i struction operation and ' maintenance of a Trade Recreation and Agricultural !Center (TRAC) the council of I the city being the legislative 1 and governing body of the city does impose and levy a special excise tax of two per cent (2%) on the sale of or charge made for the furnish ing of lodging by a hotel roominghouse tourist court motel trailer camp and the granting of a similar license to use real property as distin- guished from rent ng or leas- , ing of real property For the purposes of this tax it is pre- 1 sumed that the occupancy of , real property for a continuous ' period of one (1 ).month or more cZinstitutes a rental or lease of real property and not a mere license to use or enjoy the property The tax im- posed under this section is in addition to the lodging tax im- posed and levied under Chapter 3 94 PMC 3 95 020 ADMINISTRATION AND COLLECTION A sell ee as defined in RCW 82 08 010 shall collect the tax required under this chap- ter and shall pay the tax to the city as provided in PMC 3 94 030 along with the lodg- ing tax provided in Chapter 394 PMC The deduction ' from state taxes under RCW 67 28 190 does not apply to n taxes imposed under this section 3 95 030 TRAC FUND The tax levied and collected under this chapter shall be credited to a special fund of the city commonly known as the TRAC Fund provided for in Chapter 3 126 PMC 395 040 EFFECTIVE DATE The effective date of the tax imposed in this chapter shall be October 1 1993 and such tax shall be due and payable to the city on such date and all days following to be collected as theretofore provided §2 This ordinance shall take effect five (5) days after pas- sage and publication Passed by the City Council of the City of Pasco at its regu- lar meeting of August 16 1993 -s Joyce DeFelice Mayor Attest s- Cathenne D Seaman Deputy City Clerk Approved As To r--orm -s Greg A Rubstello City Attorney #1379 8/22/93 „1111111 1111111111111$0 10,,,, FINANCE DEPARTMENT (509) 545-3401 / Scan 726-3401 / Fax (509) 545-3403 P 0 BOX 293, 412 WEST CLARK, PASCO, WAS111NGTON 99301 August 17, 1993 Tn-City Herald P0 Box 2608 Pasco, Wa 99302 Dear Kathy Please publish the attached Ordinance(s) No 2959, 2960, and Summary of Ordinance No 2961 on the following date August 22, 1993 Please send two (2) Affidavits of Publication for each Thank you, Cathenne D Seaman Deputy City Clerk 545-3402 cds * No attachments or maps included AGENDA REPORT NO. 54 TO FROM SUBJECT City Council , Gary Crutchfiel ib o tt ty ager Additional Room Tax for TRAC August 11, 1993 Reg Mtg 8/16/93 I. REFERENCE(S): 1 House Bill 1862 2 Proposed Ordinance II. ACTION REQUESTED OF COUNCIL/STAFF RECOMMENDATIONS: 8/16 MOTION: I move to adopt Ordinance No , implementing the additional room tax authority for the TRAC project III. HISTORY AND FACTS BRIEF: A) The Trade Recreation and Agriculture Center (TRAC) has been an on-going effort on the part of both the city and the county for the past several years The city has long pursued its desire to support the project, but needed additional room tax authority to assure adequate resources to retire its share of the local debt for the project B) Many other cities around the State have obtained special legislative authority over the years to increase the room tax collected within their communities and apply the proceeds from that additional tax to those special projects The city was successful m the 1993 Legislature, due m large part to the efforts of Representative Dave Mastin and Senator Valora Loveland, in that the Legislature authorized an additional two percent room tax for the TRAC project IV. DISCUSSION: A) The city recently corrurutted to pay its half of the local share of the design cost, which is now underway The Department of Revenue advises that the collections from the additional room tax will not be realized by the city until approximately 90 days following the effective date of the city's Ordinance, they also recommend the ordinance be effective at the beginrung of a calendar quarter THus, the room tax authority should be implemented effective October 1, so as to generate receipts by the end of the calendar year Payments made for the city's share of the design cost between now and the end of the year, would be financed by a short-term mterfund loan and reimbursed with the initial proceeds of the additional tax ENGROSSED SUBSTITUTE HOUSE DILL 1862 AS RECOMMENDED BY THE CONFERENCE COMMITTEE Passed Legislature - 1993 Regular Session State of Washington 53r6 Legislature 1993 Regular Session By House Committee on Revenue (originally sponsored by Representatives Mastin, Grant, Ludwig, Bray and Jacobsen) Read first time 03/08/93 1 AN ACT Relating to a special excise tax on hotel, motel, 2 roominghouse, and trailer camp charges, amending RCW 67.28 200; and 3 adding a new section to chapter 67.28 RCW 4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON' 5 NEW SECTION_ Sec. 1. A new section is added to chapter 67.28 RCW 6 to read as follows: 7 (1) The legislative body of a city with a population of over ten 8 thousand in a county that is the smallest county in a metropolitan 9 statistical area as defined on the effective date of this act that has 10 a population of between thirty-eight thousand and fifty thousand may 1 11 levy and collect a special excise tax not to exceed two percent on the I 12 sale of or charge made for the furnishing of lodging by a hotel, 13 roominghouse, tourist court, motel, trailer camp, and the granting of 14 a similar license to use real property, as distinguished from the 15 renting or leasing of real property For the purposes of this tax, it 16 is presumed that the occupancy of real property for a continuous period 17 of one month or more constitutes a rental or lease of real property and 18 not a mere license to use or to enjoy the property p. 1 ESHB 1862.PL 1 (2) The tax authorized in subsection (1) of this section is in 2 addition to any other tax authorized by law. 3 (3) A seller, as defined in RCW 82.08 010, who is required to 4 collect a tax under this section, shall pay the tax to the city as 5 provided in RCW 67.28 200. The deduction from state taxes under RCW 6 67 28 190 does not apply to taxes imposed under this section 7 (4) The tax levied and collected under this section must be 8 credited to a special fund of the city The taxes may be levied only 9 for thP purpose of paying any part of the cost of siting, acquisition, 10 construction, operation, and maintenance of a trade recreation 11 agricultural center, which facility includes an exhibition hall, a 12 meeting and convention center, and an agricultural arena, in the city 13 and may be used for and pledged to the payment of bonds, leases, or 14 other obligations incurred for these purposes. 15 (5) The tax imposed under this section shall expire when all 16 obligations for which the taxes have been pledged are satisfied 17 Sec. 2. RCW 67.28.200 and 1991 c 331 s 2 are each amended to read 18 as follows 19 The legislative body of any county or city may establish reasonable 20 exemptions and may adopt such reasonable rules and regulations as may 21 be necessary for the levy and collection of the taxes authorized ((by 22 RCW 67 28 180, 67 - 23 67 2-8- 2-6-.)) under this chapter The department of revenue shall 24 perform the collection of such taxes on behalf of such county or city 25 at no cost to such county or city. --- END --- ESHB 1862 PL p. 2