Loading...
HomeMy WebLinkAbout6964ORDINANCE NO. 6964 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF AUBURN, WASHINGTON AMENDING AUBURN CITY CODE CHAPTER 3.41 RELATED TO THE ADMINISTRATION OF CITY'S SOLID WASTE GARBAGE UTILITY TAX AND CHAPTER 3.62 ADMINISTRATIVE CITY CODE RELATED TO UTILITIES, ADMISSIONS, AND GAMBLING TAX WHEREAS, Chapter 3.41 ACC imposes a tax on solid waste utility activities within the City; WHEREAS, Sections 3.41.010 and 3.41.011 as amended will provide more expansive definitions and more comprehensive tax imposition language to enable greater clarity and precision in the administration and implementation of the City's Solid Waste Garbage Utility Tax; and WHEREAS, Chapter 3.62 ACC provides the administrative provisions for the imposition of utility, admission, gambling and other taxes within the City, including the Solid Waste Garbage Utility Tax; WHEREAS, Section 3.62.015 ACC as amended will remove monthly filing requirement; Section 3.62.040 ACC as amended will remove tax payment methods are no longer available; and Section 3.62.080 ACC as amended will change the record retention period from five to ten years to maintain consistency with City Code and facilitate administration of the Solid Waste Garbage Utility Tax; and WHEREAS, Section 3.62.070 ACC related to "penalties" for late payments, evasion, and disregard of written instructions. This Section previously referenced the penalties imposed for the same under State law contained in RCW 82.32.090, but as Ordinance No. 6964 February 13, 2025 Page 1 of 3 amended incorporates the language and alters it to the extent necessary to maintain consistency with City Code and City administration; and added naming for each type of penalty for greater clarity and guidance; and WHEREAS, Section 3.62.140 ACC as amended adds electronic method of submission of notice; and WHEREAS, these revisions and additions to the City tax code will enable greater clarity and precision in the administration and implementation of City taxes and are in the best interest of the City and its taxpayers. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF AUBURN, WASHINGTON, DO ORDAIN as follows: Section 1. Amendments to City Code. Chapter 3.41 ACC are hereby amended to read as set forth in Exhibit A attached to this Ordinance. Section 2. Amendments to City Code. Chapter 3.62 ACC are hereby amended to read as set forth in Exhibit B attached to this Ordinance. 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. Ordinance No. 6964 February 13, 2025 Page 2 of 3 ORD 6964 — EXHIBIT A Page 1 of 4 Chapter 3.41 SOLID WASTE GARBAGE UTILITY TAX Sections: 3.41.010 Garbage and solid waste utility tax created. 3.41.011 Definitions. 3.41.012 Administration and collection of tax. 3.41.013 Deductions. 3.41.014 Repealed. 3.41.015 Repealed. 3.41.020 Repealed. 3.41.010 Garbage and solid waste utility tax created. A. There is hereby levied upon and shall be collected from every person engaging in or carrying on the solid waste collection business and every business enterprise or other entity engaged in handling solid waste a tax equal to 11.5 percent of the total gross income from such business conducted within the Citv. , pro +o� - n , nnr�on+ tw +n ho lo��ind�n nrl +f+n� K. The finance director is directed to collect this tax and to pay the collected funds into the city's general expense fund, subject to subsection CD of this section. C9. On and after january 1, 2023, the finance director shall allocate two and one-half percent of the tax revenue received under this section for the purpose of acquiring, investing in, constructing, improving, providing, operating, preserving, maintaining and/or funding transportation improvements in the city. ORD 6964 - EXHIBIT A Page 2 of 4 D. The tax rate in subsection A of this section shall automatically revert to nine percent 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 street system's pavement condition index (PCI) at an average of 70 PCI out of a score of 100 PCI for the foreseeable future. E-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. 3.41.011 Definitions. .. .. _ 111. 0 The following definitions apply to throughout this Chapter: A "Compostables" means yard debris shredded compostable mixed paper, and food scraps separately or combined. B. "Food scraps" means all com_postable pre - and post -consumer organic wastes, such as whole or partial pieces of produce meats bones cheese bread cereals coffee grounds or eggshells and food -soiled paper such as paper napkins paper towels paper plates coffee filters, paper take-out boxes pizza boxes or other paper or biodegradable products. C. "Garbage" means all putrescible and nonputrescible solid and semi -solid wastes, including.. but not limited to, rubbish, ashes and discarded commodities The term "garbage" shall not include special wastes swillconstruction/demolition materials segregated from other wastes, or source -separated recyclables and compostables. Q. "Hazardous substances" means any liquid solid, gas, or sludge including any material. substance, product commodity, or waste regardless of quantity, that exhibits any of the ORD 6964— EXHIBITA Page 3 of 4 characteristics or criteria of hazardous waste Hazardous substances also includes any item or substance deemed a hazardous waste or hazardous substance under Chapter 70A.300 RCW. E. "Hazardous waste" means and includes all dangerous and extremely hazardous waste, including substances composed of both radioactive and hazardous components. F. "Putrescible waste" means solid waste which contains material capable of being readily decomposed by microorganisms. G. "Recyclables" means certain reclaimable materials that are separated from garbage by the generator for recycling or reuse including but not limited to paper fibers metals glass, plastics organics and other materials. H. 'Recycling' means any process by which solid waste materials are transformed into reusable resources or reusing waste materials and extracting valuable materials from a waste stream. I "Solid waste" means garbage recyclables compostables, and special waste. J "Solid waste collection service" means collecting and/or receiving solid waste for transfer, processing, treatment recycling, storage or disposal including but not limited to, all collection services public or private dumps transfer stations, and similar operations. K. "Special waste" means any discarded material from a nonresidential source including: process sludges waste from a pollution control process waste containing free liquids, unknown chemical containing equipment removed from service residue from the cleanup of a spill of a waste chemical contaminated residuals from the cleanup of a facility associated with chemical waste off -specifications and outdated commercial products or chemicals, friable asbestos asbestos -bearing process waste untreated medical waste treated medical waste, residues/sludges from septic tanks incinerator ash oil paint and emission control filters. Special waste also includes hazardous waste and hazardous substances. L. "Swill" means and includes every waste accumulation of animal fruit or vegetable matter, liquid or otherwise, that attends the preparation use cooking dealing in or storing of meat, fish fowl fruit and vegetables except coffee grounds. M. "Yard debris" means leaves, grass clippings of woody as well as fleshy plants Nonflocked Christmas trees are acceptable as yard debris if cut up and bundled Material larger than four ORD 6964— EXHIBITA Page 4 of 4 inches in diameter or four feet in length is excluded Degradable string or twine. not nylon or other synthetic material shall secure bundles of yard debris. 3.41.012 Administration and collection of tax. The tax imposed by this chapter shall be administered and collected in accordance with Chapter 3.62 ACC. 3.41.013 Deductions. A. Taxpayers may deduct from gross receipts any revenues derived from business that state or federal law prohibits the city from taxing. B. Solid waste collection businesses may deduct from gross receipts the amount of excise taxes the business collects and remits pursuant to Chapter 82.18 RCW. 3.41.014 Overpayment of tax. Repealed by Ord. 6921. 3.41.015 Special internal tax created. Repealed by Ord. 6801. 3.41.020 Levy and collection of tax. Repealed by Ord. 6801.