HomeMy WebLinkAbout6822 ORDINANCE NO. 6822
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
AUBURN, WASHINGTON, AMENDING SECTIONS 3.40.010
AND 3.41.010 TO RESTORE AN INADVERTENTLY
OMITTED ALLOCATION OF TAX REVENUE TO AN
ESTABLISHED CITY FUND
WHEREAS, Auburn City Code (ACC) sections 3.40.010 and 3.41.010 establish a
tax to be collected from water; storm drainage, sewer and garbage/solid waste funds and
utilities in the City, and call for a portion of the collected tax to be allocated to the City's
arterial street fund;
WHEREAS, on November 16, 2020, the City passed Ordinance No. 6801 that
increased the tax rates in ACC 3.40.010 and 3.41.010 from 7% to 10%, and otherwise
technically revised those code sections;
WHEREAS, the revisions in Ordinance No. 6801 inadvertently removed the tax
revenue allocation to the arterial street fund in those code sections. This ordinance is
necessary to restore that tax allocation and to further clarify the provisions of ACC
3.40.010 and 3.41.010; and
WHEREAS, Ordinance No. 6801 contained a referendum provision pursuant to
RCW 35.21.706. This ordinance revising 6801 is not subject to RCW 35.21.706 because
it does not impose or increase a business and occupation tax.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF AUBURN,
WASHINGTON, DO ORDAIN as follows:
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Section 1. Amendment to City Code. Section 3.40.010 of the Auburn City
Code is amended to read as follows:
Ordinance No. 6822
June 1, 2021
Page 1 of 4 Rev.2019
A. There is created a 10 percent tax to be levied on and after January 1, 2021,
against and upon the total annual revenues derived from:
1. The city's water, storm drainage and sewer utility funds; and
2. All water, storm drainage and sewer utilities, business enterprises or other
entities engaged in providing such utility services within the city.
B. The finance director is directed to collect this imposed tax and to pay the
collected,revenue'into the city's current pcnse general fund, subject to
subsection C.
C. On and after November 16, 2020, the finance director shall allocate On and
after Res, g-January 1, 2021, the finance director shall allocate 1% of the tax
revenue received,under this section to the City's arterial street preservation fund.
The ordinance codified in this section is subject to RCW 35.21.706 within seven
clerk.
D. The tax rate in subsection A shall automatically revert to 6%9% if the State of
Washington provides the City's arterial street preservation fund with a long term
sustainable funding source that is sufficient to maintain the City's arterial streets
stem's PavementConditionIndex (PCI) at an average of 70 PCI out of a score of
100 PCI for the foreseeable future.
Section 2. Amendment to City Code. Section 3.41.010 of the Auburn City
Code is amended to read as follows:
A. There is created a 10 percent tax to be levied on and after January 1, 2021,
against and upon the gross receipts and total annual revenues of:
1. The city's garbage fund; and
2. All solid waste utilities and every business enterprise or other entity engaged
in handling solid waste.
B. For the purposes of this section "solid waste" means garbage, recyclables
and yard debris.
C. The finance director is directed to collect this tax and to pay the collected
funds into the city's general expense fund, subiect to subsection D. Pursuant to
Ordinance No. 6822
June 1, 2021
Page 2 of 4 Rev.2019
D. e • - •_ - • - e --_- -- . --'•e On and after January 1, -2021, the
finance director shall allocate 1% of the tax revenue received under this section
to the City's arterial street preservation fund. •- _ -- -- •-- •
section is subject to RCW 35.21.706 within seven days of passage of the
E. The tax rate in subsection A shall automatically revert to 69% if the State of
Washington provides the City's arterial street preservation fund with a long term
sustainable fundinei source that is sufficient to maintain the City's arterial streets
stem's Pavement Condition Index (PCI) at an average of 70 PCI out of a score of
100 PCI for the foreseeable future.
F. Pursuant to RCW,35.58.560, nothing in this section shall be intended or - ---
construed to impose a tax.on any county owned or operated solid waste facility.
Section 3. Implementation. The Mayor is authorized to implement those
administrative procedures necessary to carry out the directives of this legislation.
Section 4. Severability: The provisions of this ordinance are declared to be
separate and severable. The invalidity of any clause, sentence, paragraph, subdivision,
section, or portion of this ordinance, or the invalidity of the application of it to any person
or circumstance,will not affect the validity of the remainder of this ordinance, or the validity
of its application to other persons or circumstances.
Section 5. Effective date. This Ordinance will take effect and be in force five
days from and after its passage, approval, and publication as provided by law.
INTRODUCED: JUN 0 7. 2021
PASSED: JUN 0 7 2021
APPROVED: JUN 0 7 2021
Ordinance No. 6822
June 1, 2021
Page 3 of 4 Rev.2019
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NANC I k CKUS, MA OR
ATTEST: APPROVED AS TO FORM:
Shawn Campbel , MMC,'City Clerk Kendra Comeau, City Attorney
Published4\Pt\L O '2'O3 ti 1
Ordinance No. 6822
June 1, 2021
Page 4 of 4 Rev.2019