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HomeMy WebLinkAboutO-1234 - Sales and use tax; repeals Ch. 5.44 (3.84)-"~.....,~..''·xc..-:-.:2 .<':3 I CIT Y 0 F MAR Y S V ILL E Marysville,Washington ORDINANCE NO./;.:ii ~' AN ORDINANCE OF THE CITY OF MARYSVILLE ENACTING A NEW CHAPTER IN TITLE 3 OF THE MARYSVILLE MUNICIPAL CODE WHICH IMPOSES A SALES AND USE TAX,AND PROVIDES FOR SPECIAL INITIATIVE PROCEDURES RELATING TO A PORTION OF SAID TAX,AND REPEALNG CHAPTER 5.44 OF THE MARYSVILLE MUNICIPAL CODE WHEREAS,the Washington State Legislature has passed Engrossed Senate Bill No.4972,Laws of 1982,amending RCW Chapter 82.14 and making available to municipal corporations an additional sales and use tax;and WHEREAS,Snohomish County,by Ordinance No.82-041,has adopted implementing legislation imposing said additional sales and use tax against all residents of Snohomish County,including F:~:sidents of the City of Marysville;and WHEREAS,if the City does enact an additional sales and use tax.pursuant to said Engrossed Senate Bill No.4972,the County must grant a credit for the same against the taxes which it is collecting,and the revenues from said tax will then go to the City rather than to the County; NOW,THEREFORE, The City Council of the City of Marysville,Washington,do ordain as follows: Section 1.Sales-Use Tax.Pursuant to RCW 82.14.030 there is hereby imposed a sales and use tax.Said tax shall be collected from those persons who are taxable by the State of Washington pursuant to Chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event,as defined in such statutes, within the City. Section 2.Rate of Tax.The rate of such tax shall be as follows: (a)Basic Tax.The sales and use tax imposed by the City in 1970 shall be continued at the rate of five-tenths of one percent of the selling price (in the case of a sales tax)or value of the article used (in the case of a use tax);PROVIDED,HOWEVER,That during 1 .~.~. ~..,.. such period as there is in effect a sale~or use tax imposed by Snohomish County pursuant to RCW 82.14.030(1),as amended in 1982,the City tax shall be four hundred twenty-five one~thousandths of one percent: and, (b)Additio~al_T~x.Pursuant to RCW 82.14.030(2)as amended in 1982,an additional sales and use tax is hereby imposed at the rate of five-tenths of one percent of the selling price (in the case of a sales tax)or value of the article used (in the case of a use tax):PROVIDED,HOWEVER,That during such period as there is in effect a sales o~use tax imposed by Snohomish County pursuant to RCW 82.14.030(2),as amended in 1982,the County shall receive 15 percent of the City tax imposed by this subparagraph,or 15 percent of the rate of said tax imposed by the County,whichever is less. Section 3.Initiative--Additional Tax.The fixing and ,i~position of sales and use tax pursuant to subsection 2(b)above ~~~ll be subject to approval or rejection by the voters of the City through a special initiative procedure.Said procedure shall' conform to the requirements and procedures for initiative petitions provided for code cities in RCW 35A.ll.100,which incorporates by reference RCW 35.17.240 through 35.17.360,as now or hereafter amended. section 4.Administration and Collection of Tax.All definitions,rules,forms,recording procedures and regulations adopted by the Department of Revenue for the administration of Chapters 82.08,82.12,82.14 and 82.32 RCW are hereby adopted by reference for the purpose of administration and collection of the tax levied herein. Section 5.Department of Revenue Designated as Agent. The Washington State Department of Revenue is hereby designated as the agent for the City for the purpose of administration and collection of the tax levied herein. Section 6.Effective Date.This ordinance is necessary for the immediate preservation of the-public peace,health and safety,the support of the City government and its existing public institutions,and shall take effect immediatelYi except Section 2(b)of this ordinance shall take effect July I,1982 unless earlier rejected by initiative of the voters. Section 7.Severability. 2 If any provision of this ........"..'. ordinance or its application to any person or circumstances is held invalid,the remainder of the ordinance or the application of said provisions to other persons or circumstances shall not be affected. Section 8.Repealer.Chapter 5.44 of the Marysville Municipal Code,and all sections thereof,are hereby repealed for the reason that they have been superseded by the foregoing provisions of this ordinance. 'I MAYOR CITY fA PASSED by the City Council and APPROVED by the Mayor,this~day of Jitd"'t ,1982. ::/ Attest:(l ~~~."'....~~ Approved as to 3 said newspaper once each week for a period of __!'A~__con- . k .th 12th d f Mavsecutivewee s,commencmg on e ay 0 :.oL---, 19_~~_,and ending on the !?J~b day of _l1lJY ,19J3Z_, both dates inclusive,and that such newspaper was regularly distributed to its subscribers during all of said period.That the full amount of the fee charged for the foregoing publi- plication of said provlslens to .other per-- sons or circumstances shal'l not be af· fected. Section 8.Repealer.Chapter 5.44 of the Marysville Municipal Code, and all sec- tions thereof,are hereby repealed for the reason that they have been superseded by the foregoing provisions of this ordinance. PASSED by the City Council and Ap· PROVED by the Mayor,thiS 10th day of May,1982. . CITY OF MARYSVILLE By Daryl D,Brennick,Mayor Attest:By Phillip E.Dexter, City Clerk Approved as to Form: By James H.Allendoerter, City Attorney Published:May 12, 1982 ----~-~--~-- ----~:~9,:9~. Notary Public in and for the State of Washington, Residing at Marysville. --·section 5.Department of Revenu"e- Designated as Agent.The Washington State Department of Revenue is hereby designated as the agent for the City for the purpose of administration and collection of the tax levied herein. Section 6.Effective Date.This ordinance is necessary for the imemdiate preserva- tion of the pubttc peace,health and safety, the support of the City government and its existing public institutions,and shall take effect immedia·te·I'y;except Section2tb)of this ordinance ·shall take effect July '1,1982 unless earlier rejected by in'itiatil1e of the voters. Section 7.Severability.If any provlslcn of this ordinance or its appliclftion to any person-or clrcumstences is,h-elc:l invalid; the rematnder of the ordinance or the a~i cation is the sum of $----16.....24.-,which amount has been paid in full Ci-00~.. Subscribed and ':n::-o before me this day of _-~-~~~-~~-_\o!~_O_<!~.~_J!~.h._-------,being first duly sworn . d th t h 'th secretaryonoathdeposes an says a e IS e ...._._ of THE MARYSVILLE GLOBE. a weekly newspaper. That said newspaper is a legal newspaper which has been ap- proved by order of the Superior Court in Snohomish ~ounty June 18, 1962 in compliance with Chapter 213 of Washmgt~n Laws of 1941,and it is now and has been for more than SIX months prior to the date of the publication hereinafter re- ferred to,published in the English language continually as a weekly newspaper in Marysville,Snohomish County,Wash- ington,and it is now and during all of said time was printed in an office maintained at the aforesaid place of publication of said newspaper.That the annexed is a true copy of a Ordinance 1234 as it was pubiishe«(i~-reg~l;;-i~~~~;-{a"il-d·;·iot-i;-s""u-pp..eme~t form)of STATE OF WASHINGTON, County of Snohomish, ss, CITY OF MARYSVILLE Ma~rysville,Washington ORDINANCE NO.12S4 AN ORDINANCE OF THE CITY OF MARYSVILLE ENACTING A NEW CHAPTER IN TITLE 3 OF.THE, MARYSVILLE MWNICIPAL CODE WH ICH IMPOSES A SAL.IES AND USE TAX,AND PROVIDES FOR SPECIAL IN· ITiATIVE PROCEDURES RELATING TO A PORTION OF SAID TAX,.AND REPEALING CHAPTER 5.44 OF THE TI 0 N . MARYSVILLE MUNICIPAL CODE.t Ar:"'r:"'1 DAVIT []F PU B LI CA WHEREAS,the Washington State r r Legislature has passed Engrossed Senate' Bill No.4972,Laws of 1982,amending RCW Chapter 82.14 and making available to No._ municipal corporenons.an additional sales and use tax;and WHEREAS,Snohomish County,by Or' dlnance No. 82,041,has adopted implemen· ting legislation Imposing said additional sales and use tax against all residents of snohomish County,including residents of the City of Marysville;and W HER EAS,if the City does enact an ad, ditional sales and use tax pursuant to said engrossed Senate Bill No. 4972,the County must grant a credit for the same against tile taxes which it is collecting,and 'the revenues from said tax will then go to the City rather than to the County; NOW,THEREFORE, The Cltv Council of the Citv---..Qi Marysvil1e,Washington,do ordain as follows: Section 1.Sales-Use Tax.Pursuant to RCW 82.14.030 there is hereby imposed a sales and use tax.Said tax shall be col-: lected from those persons who are taxable by the State of Washington pursuant to Chapters 82.08'and 82.12 RCW upon the oc- currence of any taxable event,as defined in such statutes,within the City.i Section 2.Rate of Tax.The rate of SUCh\ 'tax shall be as foilows: (a)Basic Tax.The sales and use tax lrn- posed by the City In 1970shall be continued at the rate of flve·tenths of one percent of the selling price (in the case of a sales tax) or value of the article used (In the case of a use tax);PROVIDED,HOWEVER,That during such period as there .ls in effect a sales or use tax ImpQSedli,y Snohomish County pursuant to RCW 82.14.030(1),est amended In 1982,the C:it·y tax shall be four hundred twenty·five one-thousandths of one percent;and, (b)Additonal Tax.Pursuant to RCW 82.14.030(2) as amended in 1982, an addi· tlonal sales and use tax is hereby imposed at the rate of five·tenths of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax);PROVIDED,HOWEVER,That during such period as there is in effect a- sales or use tax imposed by Snohomish county pursuant to RCW 82.14.030(2), as amended in 1982,the County shall receive 15 percent of the City tax imposed by this subparagraph,or 15 percent of the rate of said tax imposed by the County,whichever -Is less.• Section 3.Initiative •.Additional Tax. The fixing and imposition of sales'and use tax pursuant to subsection 2(b)above shall. be SUbject, to approval or rejection by tlie . voters of the City through a special in' itiative procedure.Said procedure shall conform to the requirements and pro' cedures for Initiative petitions provtded for code cities in RCW 35A.ll.100,which rn- corporates by reference RCW 35.17.240 through 35.17.360, as now or hereafter amended. Section 4.Administration and Collection of Tax.All definitions,rules,forms,recor· ding procedures-and regUlations adopted - by the Department of Revenue for the ad- ministration of Chapters 82.08, 82.12, 82.14 and 82.32 RCW are hereby adopted by. reference for the purpose of adl1linistra· non and collection of the tax levi~dhereln.