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HomeMy WebLinkAbout5671 ORDINANCE NO. 5671 AN ORDINANCE of the City Council of the City of Auburn, Washington, amending Chapter 3.41 of the Auburn City Code, relating to the City's Garbage Utility Tax WHEREAS, the current provisions of the Auburn City Code include a tax on the Garbage Utility Fund - targeting the City's Garbage Utility, in accordance with state law and municipal taxing authority; and, WHEREAS, there are garbage service customers in the City who are receiving their garbage and solid waste handling services from providers other than through the City's utility service; and, WHEREAS, in light of the current Code provisions, the tax is not being applied to those other garbage and solid waste handling services; and, WHEREAS, in order for the tax to be applied uniformly, to all garbage and solid waste handling services in the City, it is appropriate to amend the City Code provisions accordingly. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF AUBURN, WASHINGTON, DO ORDAIN as follows: SECTION ONE. AMENDMENT TO CHAPTER 3.41 ACC. That Chapter 3.41 ACC, relating to the City's Garbage Utility Tax, is amended to read as follows: Chapter 3.41 GARBAGE FUHD UTILITY TAX Sections: 3.41.010 Tax created. 3.41.020 Levy and collection of tax. 3.41.010 Tax created. There is created a utility tax in the amount of two percent (2%) of the gross receipts against and upon the total annual revenues of the garbage fund, and on all solid waste utilities and upon every business enterprise or other entity engaged in Ordinance No. 5671 June 14, 2002 Page 1 handlinq solid waste. For the purposes hereof, "solid waste" means garbage, recyclabies and yard debris. (Ord. 4393, 1989; Ord. 4179 § 2, 1986.) 3.41.020' Levy and collection of tax, There is levied a tax of two percent (2%) on the gross receipts, excluding dump fees on drop boxes, upon the total annual revenue of the garbage fund, which tax shall be collected from and levied upon the total receipts of the garbage fund, excluding dump fees on drop boxes, for the benefit of the general expense fund of the city. The finance director is directed to collect the tax of two percent out of the total revenues received and directed to pay over the funds so collected into the general expense fund of the city, and there is levied on all solid waste utilities and upon every business enterprise or other entity en.qaqed in handlin.q solid waste, a tax equal to two percent (2%) of the operatinq rate revenue of the solid waste utility and two percent (2%) of the total qross income of such solid waste business, enterprise or entity operating in the City. The taxes levied under this section of the City Code shall be payable to the Finance Department of the City. Pursuant to ROW 35.58.080, nothin,q in this section of the City Code is intended, nor shall it be construed, to impose a tax on any County- owned solid waste facility or operation. (Ord. 4393 § 2, 1989; Ord. 4179 § 2, 1966.) SECTION TW©. GENERAL SEVERABILITY. That if any provision of this Ordinance or the application thereof to any person or circumstance is held to be invalid, the remainder of such code, ordinance or regulation or the application thereof to other person or circumstances shall not be affected. SECTION THREE. IMPLEMENTATION. The Mayor is hereby authorized to implement such administrative procedures as may be necessary to carry out the directives of this legislation, including uniform, City- wide application on all garbage and solid waste handling services. SECTION FOUR. EFFECTIVE DATE. That this Ordinance shall be in full force and effect five (5) days after publication of the Ordinance Summary. JUL - J ZOOZ INTRODUCED: PASSED: JUL - 1 APPROVED_: JUL - PETER B. LEWIS, MAYOR O~inance No. 5671 June 14, 2002 Page 2 ATTEST: Dan'felle E. Daskam, City Clerk D~niel B. Heid, City ~/~orne~y PUBLISHED: /~-"~- dj-.. Ordinance No. 5671 June 14, 2002 Page 3