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HomeMy WebLinkAbout7008ORDINANCE NO. 7008 AN ORDINANCE OF THE CITY OF AUBURN, WASHINGTON, AMENDING SECTIONS 3.60.010 AND 3.60.020 OF THE AUBURN MUNICIPAL CODE TO AUTHORIZE AN ADDITIONAL ONE TENTH OF ONE PERCENT SALES AND USE TAX FOR CRIMINAL JUSTICE PURPOSES IN ACCORDANCE WITH SECTION 201, CHAPTER 350, LAWS OF 2025, PROVIDING FOR SEVERABILITY, AND ESTABLISHING AN EFFECTIVE DATE WHEREAS, the Legislature enacted House Bill 2015 in the 2025 legislative session to provide qualified cities, towns, or counties to authorize, by Resolution or Ordinance, a new local option sales and use tax of one -tenth of one percent (0.1 %) for criminal justice purposes; and WHEREAS, the City Council seeks to enhance criminal justice funding; and WHEREAS, the City's cost of maintain public safety services continues to outpace the growth of general fund sources that directly support public safety operations; and WHEREAS, the sales and use tax authorized will represent a significant additional source of funding to address public safety needs in the City; and WHEREAS, imposing the sales and use tax in furtherance of programs and services allowed by Section 201, Chapter 350, Laws of 2025, including addressing high - priority community safety needs; and WHEREAS, the City Council finds that the city, through its law enforcement agency, the Auburn Police Department, meets the requirements to receive a grant from Ordinance No. 7008 November 10, 2025 Page 1 of 4 the Local Law Enforcement Grant Program created in Section 101, Chapter 350, Laws of Washington 2025; and WHEREAS, the city voters have not repealed by referendum the criminal justice sales tax imposed pursuant to RCW 82.14.340 or rejected a ballot proposition to impose the public safety sales tax authorized by RCW 82.14.450 in the previous 12 months; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF AUBURN, WASHINGTON, DO ORDAIN AS FOLLOWS: Section 1. The City Council finds that the City meets the eligibility requirements to impose the sales and use tax authorized by Section 201, Chapter 350, Laws of 2025, and if there were any documentation deficiencies identified by the CJTC, such deficiencies will be rectified. Section 2. All portions of the Auburn Municipal Code in this Ordinance that are not shown in strikethrough and underline edits or are not explicitly repealed herein remain in effect and unchanged. Section 3. Section 3.60.010 of the Auburn Municipal Code is amended to add a new subsection C to read as follows: C. There is hereby imposed an additional sales or use tax upon every taxable event, as defined in RCW 82.14.020, occurring within the City, as authorized by Section 201, Chapter 350, Laws of 2025. Money collected under this subsection must be used for criminal justice purposes, as defined Ordinance No. 7008 November 10, 2025 Page 2 of 4 in Section 201, Chapter 350, Laws of 2025 (or as may be amended in the future). Section 4. Section 3.60.020 of the Auburn Municipal Code is amended to add new subsections C and D to read as follows: C. The tax imposed under AMC 3.60.010 C is assessed on the selling price in the case of a sales tax, or value of the article used, in the case of a use tax. The rate of such tax imposed shall be one -tenth of one percent, as allowed under Section 201, Chapter 350, Laws of 2025 (or as may be amended in the future). D. To the extent an additional sales tax imposed by the City would cause the total rate of tax for sales of lodging to exceed the maximum amount allowed by RCW 82.14.410, sales of lodging shall be exempt from the portion of the tax that would be prohibited by Chapter 82.14 RCW. Section 5. Upon approval of the City Attorney, the City Clerk is authorized to direct the codifier to make necessary corrections to this Ordinance, including the corrections of scriveners or clerical errors; references to other local, state, or federal laws, codes, rules, or regulations; or ordinance numbering and section/subsection numbering and references. The City Clerk is further authorized to direct the codifier to update any chapter, section, or subsection titles in the Auburn Municipal Code affected by this Ordinance, and to replace references to Section 201, Chapter 350, Laws of 2025 with applicable RCW section references as such sections are codified. -------------------------------- Ordinance No. 7008 November 10, 2025 Page 3 of 4 Section 6. If any section, subsection, sentence, clause, phrase, or word of this Ordinance should be held to be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or unconstitutionality thereof shall not affect the constitutionality of any other section, subsection, sentence, clause, phrase, or word of this Ordinance. Section 7. This Ordinance shall be in full force and effect five (5) days after publication of a summary of this Ordinance in the City's official newspaper, the additional tax imposed in Sections 3 and 4 shall apply to taxable events occurring on or after April 1, 2026. The summary shall consist of this Ordinance's title. ATTEST: Shawn Campbell, MMC, City Clerk INTRODUCED: PASSED: APPROVED: NOV 1 7 2025 NOV 17 2025 NOV 1 7 2025 NANCY BACtUS, MAYOR APP ED T FO J son Whalen, City Attorney Published: N WWq,1( 20, U2 31 in Sea- k Tkma -------------------------------- Ordinance No. 7008 November 10, 2025 Page 4 of 4