HomeMy WebLinkAbout5700ORDINANCE NO. 5 7 0 0
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
AUBURN, WASHINGTON, AMENDING CHAPTER 3.41 OF
THE AUBURN CITY CODE BY INCREASING THE CITY'S
GARBAGE UTILITY TAX FROM TWO PERCENT TO SIX
PERCENT, EFFECTIVE JANUARY 1, 2003.
WHEREAS, the current provisions of the Auburn City Code provide for a
two percent utility tax on the garbage fund; and,
WHEREAS, the utility tax level is intended to address the revenue needs
of the City proportionate to the impacts involved in such services; and
WHEREAS, in order to appropriately reflect the levels of impact consistent
with the taxes levied on other utilities it is appropriate that the utility taxes for
garbage services be increased to six percent, consistent with the statutory
authority.
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 UTILITY TAX
Sections:
3.41.010
3.41.020
Tax created.
Levy and collection of tax.
3.41.010 Tax created.
There is created a utility tax in the amount of ~.':c six percent
,-,v,~§'~) 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 handling solid waste. For the
Ordinance No. 5700
October 4, 2002
Page 1 of 3
purposes hereof, "solid waste" means garbage, recyclables and yard debris.
(Ord. 4393, 1989; Ord. 4179 § 2, 1986.)
3.41.020 Levy and collection of tax.
There is levied a tax of .h::o six percent (2%)(6%) 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 b:.'o six 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 engaged in handling solid
waste, a tax equal to b.~.'o six .percent (2%){6%) of the operating rate
revenue of the solid waste utility and ~::c six percent (2%)(6%) of the total
gross 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 RCW
35.58.080, nothing 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, 1986.)
SECTION TWO. 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.
OCT 2 ! 2002
INTRODUCED:
PASSED: OCT 2:1 2002
OCT ] 200Z
APPROVED:
Ordinance No. 5700
October 4, 2002
Page 2 of 3
ATTEST:
Da'l~lle ~. Daskam, City Clark
D AS,-T,z%~ORM:
PUBLISHED:
Ordinance No. 5700
October 4, 2002
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