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Claims - WA State Tax Commision (1963-1966)
4 TAX COMMISSION OF THE STATE OF WASHINGTON OLYMPIA, WASHINGTON APPEAL PROCEDURE For the convenience of taxpayers and their representatives we offer the following summary of the administrative procedures approved by the Tax Commission in respect to petition for hearing and correction of assessment, or hearing and refund. - Any person having been issued a tax deficiency assessment may, within 20 days thereafter, petition the Tax Commission for a hearing and correc- tion of the amount of the assessment (RCW 82.32.160). Any person, having paid the amount of a tax deficiency assessment, may_within two years fol- lowing the date of payment petition the Tax Commission for a hearing and refund of the amount paid (RCW 82.32.170). Petition for hearing and correction of assessment, or for hearing and refund, should set forth the reasons the petitioner believes a hearing should be granted and the amount of tax which the petitioner believes to be due. The portion of the tax assessment not in protest should be timely paid. No special form is prescribed for hearing or refund petitions. The Tax Commission will acknowledge such petition and will notify the petitioner by mail of the time and place set for the hearing. At its discretion, the Commission may schedule the hearing before (1) a Hearing Officer, (2) the Review Board, or (3) the Tax Commission. Hearing Officers are staff personnel exceptionally trained in rules and interpreta- tions of the Revenue Act. As a convenience to taxpayers, hearings before Hearing Officers are conducted at the Tax Commission District Office in the district in which the taxpayer's business is located. The Review Board is composed of two officers of the Interpretation and Review Section, the Commission Secretary and Counsel serving as ex officio members. Review Board hearings are held at the main office of the Tax Commission in Olym- pia. Decisions of Hearing Officers or the Review Board are based on prece- dents established in rulings and interpretations by the Tax Commission over the years. All decisions made at the staff level may be appealed for hearing directly before the Tax Commission., Petitions which involve new rulings, changes in published rules or matters of industry-wide import may be heard by the Tax Commission without preliminary staff level hearings. Conclusions of the Hearing Officer or Review Board will be expressed in a letter opinion directed to the taxpayer. Conclusions of the Tax Com- mission will be set forth in an Order, a copy of which will be sent to the taxpayer by mail. Unless a decision of the Hearing Officer or Review Board is appealed to the Tax Commission such decision shall be final and shall be deemed to represent the findings and judgment of the Tax Commission. Proceedings before the Tax Commission or any of its staff agencies are informal in nature. The statute does not contain a requirement for ad- mission to practice before the Commission. Hence, a taxpayer's protest to a tax deficiency assessment may be presented by the taxpayer, his attorney or accountant, or by any qualified person whom he may designate as his • agent for this purpose. Decisions of the Tax Commission may be appealed to the Superior Court of Thurston County. All taxes, penalties and interest must be paid in full before any action may be instituted in any court to contest all or any part of such taxes, penalties or interest, except that a restraining order or in- junction may be sought solely upon the ground that the assessment of tax was in violation of the Constitution of the United States or of the State of Washington. The appeal must be made within the time limitation for refund as provided in RCW 82.32.060, or within 30 days after the date of a notice denying a hearing, or within 30 days after the date of an Order of the Tax Commission denying relief. It is not necessary that the tax in question be paid under protest in order to institute court action for reduction or abate- ment of the tax. The trial in the Superior Court on the appeal is de novo and without the necessity for any pleadings other than the notice of appeal. See RCW 82.32.180 for other statutory provisions relating to court action for refund. pF Rom-' ti C.) •I ® OFFICE OF THE CITY ATTORNEY • RENTON,WASHINGTON POST OFFICE BOX 626, 100 2ND AVENUE BUILDING, RENTON, WASHINGTON 98055 ALPINE 5-8678 GERARD M. SHELLAN, CITY ATTORNEY 9ySp '•'e� ARTHUR L. HAUGAN, ASSISTANT CITY ATTORNEY ART CAPITAL April 8, 1966 Mrs. Jeanette Dahlquist 1420 K Street Renton, Washington Re: Amendment to RCW 82.04.430 Dear Mrs. Dahlquist: We are handing you herewith copy of a letter received from Mr. James Ellis, attorney for Metro, relative to an Amendment to R.C.W. 82.04.430. You will notice that it contains two proposed alternates. The first one would be a broader amendment eliminating the tax on all sewage disposal and storm water drainage services which would also eliminate the tax on Metro itself. The second amendment, which is similar to the one that you had handed us, would simply eliminate the tax on the municipal bodies that transmit collected charges to Metro. If we can be of any further help to you please let us know. We remain Ver my yours, HAD S LAN rf, i rard M Shellan i� City At orney GMS:ds Enc. ad\ (1:6NC vR, is PRESTON,THORGRIMSON, HOROWITZ,STARIN & ELLIS ' , HAROLD PRESTON-1938 ' 0.a THORGRIMSON-IG8O ATTORNEYS AT LAW • FRANK M.PRESTON • 2000 I.B. M.E3UILDING • CH ARLES HOROWITZ ' RICHARD THORGRIMSON SEATTLE,WASHINGTON 98101 'TELEPHONE: " EDWARD STARIN MAIN 3-7580 - JAME9 R,ELLIS AREA 208, ' DONALD L,HOLMAN • BETTY B.FLETCHER , JOHN A.009E• ' ' GORDON G.CONGER - ` • FORREST W.WALLS • MICHAEL D.GARVEY . . • , April 6, . 1966 : . } . ' • Mr. Gerard M. Shellan ' .{ ' City: Attorney . _ ' � Renton, Washington , Re: Amendment to RCW 82„04 .430 • . Dear Gerry: . . We have 'revietaed the first draft of amendment to 'to ' . , .. . - ' , .-, ' RCW 82.04 .430 forwarded with your letter of, April 5', „ 1966 It seems to us that' all income from sewerservice ' ; charges, _whether collected' by local .entities 'or by Metro, . should- be exempt from taxation and the 'followin'g language , would accomplish, this , objective: " (10)• Amounts derived by a county; city, ' special .- district or metro olitan municipal corpora- • tion ' rom t e co ection of rates an' cTiarge for sewage disposal and storm water drainage -. service, " If -it is deemed impractical to attempt to secure the, ' passage of the broader amendment set forth above, we 'suggest . that the' following-,clarifyin ' re :- of the amend- — . . ment submitted with e. etter: ' • HC,2 Amounts derived from local sewage disposal - \ ' ' / and or storm water rainage rates an c arges , 1r., collected by a county, city, special district or municipal corporation and transmitted to a , , :. .- I'i metropolitan municipal corporation in payment - /f } -., for sewage disposal and/or storm water arainage ' / � service rendered by such metropolitan municipal corporation. " , , We hope the a•• , - � ' • _ s will prove- helpful • and : particularly that it may be poss'ible . to relieve all local . :I , 2 governments, including Metro, from state B & 0 taxation of sewer revenues. Yours very truly, PRESTON, THORGRIMSON, HOROWITZ, STARIN & ELLIS By � fi f rim � � �C/, //James R. El1 ' s JRE:ej cc : C . Carey Donworth Fred E . Lange Robert E . Loomis ..�e: '�...::�; ,r ,� _V. ',�, f }. _.V• r 7 'Y'-Iir,S-,1�. n" ,.,.Tr`l f`` AV�IIr.L,l•.iltl q .. : , '" :- 0-.1 171. .,A� 0,F" .1..�3;,�+, s.-,1 1 s;4� "T D. :-:ZNE' ,.p �,,,.�'_'v !,�":s.,.1'4'•.. ,�,1'1i 'POST OFFICE BOX 626, 100 2ND AVENU ,'EDUILDING, RE:HTON, WASHINGTO'N 911055'ALPINE 5=8678 , , GERARD RH. SHELLAN, CITY ATTORNEY ARTSSUR L. NAU(AN, ASSISTANT CITY ATTORNEY s lyei:�,o ah10• 3)on�34 ` 4,1�:a.1 x , Mayor. • , k i 3,4:47. 'ber ;j elf. h.0.5:di Y. t,�r:lI4er1-A , .Rem to , '18w" a',1. air ^ fh,Elky`::,y to„„ 6ki ps' av c:our^r. ns r.• C1.ty r°;L . 0a1; � C:?a. 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PROCEDURtJ- _, For.the'convenience of taxpayers and their representatives we' offer 'the'. - _ ,,-followirig.,sunmmary of the administrative procedures approved by'the Tax `' 1.: '•, - .Commission in respect to petition for hearing,and correction of assessment t ' -'' �c, ..or hearing and refund. ' . . '--"�- • . ' _ ,. ' '`''; •;"' •-, ' .' Any person having been issued a tax deficiency assessment may,' within ' . . ' :, - : ; 20 days thereafter, petition':the .Tax Commission'for a hearing and•correc- ' bon of the amount of the assessment •(RCW 82,32,160). Any person, having 1.`''"-�:`'i:" "' ':'k - .paid the amoimt'of'a tax'deficiency assessment, 'mav_with n two__years fol- ., ' ' lowing the. date of 'Payment-petition the Tax Commission for a hearing• _ ; r }% ` and refund.of the amount paid (RCW 82.32.170). , . ; Petition.for .hearing:And correction:of assessment, or-for.:hearing':and.. - , •... •'-.:, . ',, refund,'should set forth the'reasons thepetitioner believes, a hearing�.' <: e g ' ',•' ( °' "" be granted-and.the amount of tax.which the petitioner.believes to be.due, • _ ' v; .- ' The portion of the tax.assessment not in protest should be timely aid: No .. special-form is prescribed for hearing or refund'petitions, ' n' - , - ' :-.`-`, -' The Tax Commission will ,acknowledge such petition and will. notify .'" •the petitioner by mail of the time and place set for the hearing. At its' discretion, the Commission may schedule the hearing before (1) a Hearing' ' '' - Officer, (2)-,•the Review Board; or (3) the Tax Commission, Hearing,,, Officers are-staff personnel'exceptionally trained ,in rules•and interpreta- , -.. - tions,.of the'Revenue, Act. As 'a convenience' to taxpayers, hearings'before - _`- '• ' Hearing -Officers :are conducted at the Tax Commission District Office in ' - ''',the district in which'the•taxpayer's business is,located: .The Review Board .:' -_ . . is ,composed of two officers, Of',the Interpretation-and Review.' Section, the :-- .y„; •'• Commission Secretary'and Counsel serving as ex officio Members. •Review' '' ti. ::'` Board bearings are held at the main office of the Tax,Commission'in Olym- . . . -pia, Decisions of Hearing 011lccrs or••the Review Board are based on prece�- F, - dents established in:rulings and interpretations,by:the''lax Commission over • :. • . ' the ears decisions . . . Y All ecis ns made at the,staff level may be appealed for hcarinb ' : '` ' directly before .the`Tax.Commission.. Petitions,which•• involve new rulings; : ‘,•.' ,-'-',1,-.'.--,.,.; ;; changes in published:rules or matters.of industry-wide.import.may be heard .- • • :;:.= .1 ' by the Tax Commission without,preliminary staff level hearings.- : . - Conclusion& of the Hearing. Officer or,Review Board will be_expressed - ., • - • •;_ ''' • : in a letter opinion directed,to the taxpayer. Conclusions of the Tax.Com•- :' ' ';' - , mission will be set forth in an Order, a copy of which will be sent to-the .' . ,:;V • taxpayer by mail:.Unless,a decision of the.Hearing.,Officer or Review Board • is appealed to the.,Tax 'Commission•such: decision shall be final arid shall; be deemed to represent the findings and judgment.of the Tax Commission. -::•;. -:',' �•c; . •Proceedings before the Tax Commission or any of its staff. agencies are,. ::A : -, .• . ' • "`. : informal in 'nature. The statute'does. not Contain.a';requirement for: ad- =• ,:• .; •mission to.practice.before'the Commission, Hence,,a.taxpayer's pretest .to , • ' '';• ; `'-, :.. ' a tax deficiency assessment may be presented by,the taxptyor;,his attorney ';t:; a or accountant; or'by: any•qualified person whom:,'lie',tn€ry :designate.•am, his ' . agent for"this purpose: "• ' . Decisions of the Tax Commission may be appealed to-the Superior Court ' '!'' '.,': .-=`''''``' •"•'.. of Thurston County.. All taxespenalties and interest must be aid in.'full •,. P 1, before any action may-be:instituted in'any court to-.contest all or any-part' - : %,, . of 'such,taxes,''penalties.or interest, -except'that a restraining order or•in- ;;. ii: junction may be, sought.solely upon .the ground 'that:.•the 'assessment of .• ••t. tax was in violation of,the Constitution.of the United States r of r . the State _ •_- ' of'Washington. •The appeal must be made within ',the time limitation for - ' ,refund as provided in RCW. 82.32.060, or within:30{�days after the date of• • , ' ' a'notice'denying.a bearing,or'within 30,days after the date of an Order of the - - 3' , `:.• `lax:Commission denying-rpllof, Tt'is not necessary'that tho.tax hi questlola • ` • •• ,'•••••:- :hn paid under inotottt In ottltt' to lot 00(10 tietlota for redttctloit ei"Jibiltem " 0 1. '!. woitt t.if toff tax; ',1'lat•ti'iai'hi the Sunerlaa' Court oii din'appeal it)'tii+ tiuvo tutu ' ,;'•wlthotlt:t.he neec.;sity ,for any 'pletidings other than:the notlen of lilapoal,' ;ec.. . 1tCW 02,32,180 for other 'statutory, provisiontt reltttitig •to court action .for e • • ' rcfuud. f ff// ,i., rt « II., ,_:,.,.d' „. -:',. : '..:,.,.., -,i'=:-.,!...{,-, c,‘,,,,,(7".. ,,....77"... . ;,,, ":.:-: ',,••••••::.:.,!,,,,, '... ", "1, 2: , ,,,:'• •,•., ,,, i• .• :•: •.,,,•.:, , , ,: , •‘_ ..., , -, . , ..,, . : ,.. 1 " „ UTILITIES DEPARTMENT o I3,ENTON WASI INGrI'ON -r; `:?1, " ''• ,. CITY HALL, "CEDAR RIVER, RENTON,- - `�® y' ''d::!' O WASHINGTON .98055 , sa:,'nLP_INE 5-346�k.,' , r CAPITM °E :' December : 30, " 1964 . bl.e Mayor-'.D. 'W. .Cur Member.-; ol: the .Cit Couoc , . ' Your approval is hereby requested to make transfer, 'of Funds: the following : From,Waterworks Administrative 7.100 e ' 201 Statewide & Soc.ial S 202. Prepaid Medical . , ;02 vt:La- .t �.00.;o0 y Service Metro, 306" Sta't.ione' : QUO;-00 1 r-y 'Ec uipinouL Ma-tntcnance ;,0( :' 320 Audit State � � 7 . Examiner: 550.00 $ 2, 000.00 - : . - ', ' To Waterworks.' -,.Administrative .7100: ', - 50-3 Taos' - $ 2, 000.00 ' : When:.-.we were: preparing the 1964 "Budget, we did not include;. the State' Tax• on the Metro Revenue because there was : C' a.•`q uesti`o n' a s -. � .'ta' ,w�Yer we shoi�il.d be: PaY�ngthe tax. -'' In fact, a' 'claimfor .re und wcs filed with the St<Ite.,Tax Commi ,s.Lon fo p y i -i razId ,,'" :t} ": 0ci 1964 �i/-1 we (.11e,curt'i.ntied maJ : ng payncx � ior to ,6 per Loc : ' C.r.am July '196�k. through November .19G4. • Our' cilaim "'was ',t I ..";;':''' ';,, _ : timed. , - . t •, . '`_. down and we were ac-lvised: by 'our 'City • - y Attorney to `pay;'•tho.,bacic` � -",,,, taxes .'and to continue to pay..' the' ,tak. on current 'bass• , Based';on the circumstances, we eel the request ,.ransfer is reasonable and. justified. quest �or `t '' - Very- truly y :your WATfRWnT2if,S i1T:>;1:,T ` '. � E ' 'IiE - . . W E. NNETT; , � WEB rgmc co-wt ALIWIERV13.ROSIELLINI,aovg.venon -11111 A. E. HOLMBURS , CHM:. RACINE TAX DIVISION COMMISSIONERS: CM AAAAA W. MODOE. CHAIRMAN CLAPVNSOUIIIE 4 ‘IPS seq889* 0. MENTON DICK. STATE OF WASHINGTON TAX COMMISSION EXCISE TAX DIVISION OLYMPIA January 14, 1964 Office of City Attorney P. O. Box 626 227i Wells Street Renton, Washington • Re: Renton - Metro Contract • File C117-94 Dear Mr. Shellan: Your letter dated January 6, 1964 has been received. We have reviewed the matters discussed in our previous correspondence in the light of your additional comments, but remain of the opinion that the amounts paid by the City of Renton to Metro are costs or expenses of the City which by RCW 82.04.080 of the law are not intended to be deductible from "gross income of the business" taxable to the City. We appreciate that there was a pressing need to solve the water pollution problem in your area and that Metro thus became a mandatory solution. However, the lack of choice or availability of alternatives with respect to payment of expenses does not govern whether or not the payment of such expenses, is deductible from gross incomeof the business. It should be noted that the statutory definition of "gross income of the business" as set out in RCW 82.04.080 contemplates that there shall be • no deduction for costs of materials , labor, interest , "taxes or any other expense whatsoever paid or accrued and without any deduction on account of losses." Many instances could be called to mind in which persons bear costs , for example , of interest and taxes which arc well nigh mandatory, but which nevertheless are not deductible in reporting gross income of the business. We understand the basis for your position, but under the circumstances must sustain the conclusion of our Audit Section in this matter. Very truly yours, TAX COMMISSION OF THE STATE OF WASHINGTON • 4030,4 E. Tveden Chief, Review Board Section SET:dh e ' ' 'ALieERTii204OfieiLLANIi•oGrunion a1 irk .. A. Q. HOLM Wig ",,'-'.i' ' mil r/srAN■as_r A .✓ �C x . .. • Coital,. sace■R va,a,amnesic un a • j '• CNANLCI W. HODUi CN,.r■Mnn ')// v� e. $t*TON'Orca. wow■e■ _ . • :;,,' - " • STATE OF WASHINGTON - , '. . . • alXCIIX LAM DIVISION '.'• OLYMPIA •• ' , .. �yc.aesi;le a ii, 1~y :R City of Renton. • ' , et, e • iieenton . Wes6aingtnra :. e H : Attention: ' .Mr. Gerard M. Shp l len, City Attorney . ' i•',` : Gentlemen: . `'; •. The Audit Section 'has transferred to Um ,you:' letter dated November• 27, 1963, `' see • and enclosure+ thereto. This dots war submitted in support of your claim for refund ': -, : , t:e: -of certain sewer revenue reported by the City' of Renton under the Service sand Other' ' t,- Activities classification. The sewer charges in question ere made teCcommerctel cuss lte t,,t .; toners of tha City is en additional charge to the L•egelsaw water or sews&'eili 'gas, to ,cover amounts which the City of Renton pays to Metro (the Mi,nicipality of Metropolitan., ette lleettlee): in accordance with can agreement between the City and Metro dated M iy 2, 1961. . :The' City of Renton contends that it collects those amounts purelyas en agent for ,Metro . .e end that such mounts are therefore not includable in groan income subject to busth ie t 'yet - tam to the City. " The business- tee upon activities falling within the Service and Other Actty- ities classification ,is imposed by R. W 82'.04:290 upon "the gross income of the business . • : multipiied'by the rate of 1%". • RCW 8.2.04.080 defines, "gross income of,the business": ', . to moan a n ,. . ' H - "the, value proceeding or accruing by r.easoe of the transaction ' ' of the buoinsse engaged in and 'includes" gross px•oceedan of sales; . ,••: ' compensation for the rendition of services, gains realized from • i,. trading in stocks, bonds, or other evidences •of indebtedness, • ' . ' interest, discount; rents; royalties, fees, commissions,' dividends, t . • and other emoluments however designated, all without any deduction . . . ' ` on account of the cost of ten .a.b•ie. property sold the cost of - - ' g P P Y materials used, labor costs, interest, discount, delivery.costs, .. . taxes, or any other expense whatsoever paid or accrued end. without , t , any deduction on account of. losses." We 'have reviewed the "Agreemse nt for Sewage Disposal" had with Metro to determine whether t ' amounts added by the City of Renton in itae utility billings to cover payments which - •' thetee- te City-will make to Metro are raanouuts collected .by the C:i.ty purely as en $dent for :. - ' I,;':,;-' . : . l etro.'-or whether the amounts petd to Metro ereee xpcuses of the Clay, end e0 are not ` :: deductible • from gross income under RCW' 82.04.080, ,quoted above. ,' : et: Paragraph 6 of Section S of the agreement contaime the following: t : .. . - "The City irrevocably obligates endrbindo itself to pay its . ' sewage disposal charge out of the gross revenues of the combined !tee water and sewerage .system .of the City,. . The City further binds s . City of 1'+e ntcan '�' �c.cenber" 31, 19t�3 ,.' itself to establish, maintain and collect mates and charges fare '. . , ' ' - .: wstea: end . for sewage disposal .service which Will at all. times he.' .' - - - , , sufficientt.o pad all costs of naairstenance and operation of the ' ' combined water and sr:wea.nga system of the City,: including the . • 'sewage disposal charge payable to Metro hereutide>r, .and suffic ent.. ' : ..' ,to,' pay. the principal of .and 'interest on 'any revenue 'hoods of the _ - , , . " 'City which shall constitute a charge upon such gross revenue. i Ilk- ' e ' : • 4 i,w, ?iced ,ilet,.s.o_.ancithe City that the,. sewnineteniltnnjoi r1Fza . . . cl. tl y the_G,LtV to Ile trro eahil einclst i r utca:'nn 0 ine n te o rAsisat k, oaer l.o ....c-' .the c.,ent,I. ►ac.,t wctt,ea�.„ aild rc�IlyI'Y3d'i"w Walla.1:s t�,lt.>t°.�tali • , The City shall provide f.aa the ia�lesa-annce ory,.,'future waeter and eaeaawer ' ' revenue bond of the City that expeneeea of maintenance and operation . . of the'combined water and sewerage ayst ten .of the City shall be braid . 'before payment of principal and interest cox' such bonds . It Rae further : ' recognized that the City shall have the right to fix its :pawn schedule . • : ' . of water and aeweragca ratos and chaergea, proviced, rho' same filial :.' .- product revenee suffrclent to meet the c oven not a Ce7rataincd. In this agrc.+.a�aaaerat.e (lesapheal.s ours .) • ; In our Opinion this language. clearly mots out. time. Intention of the particle ai,th reslaaict . ' to the nature of the amounts paid by the City to hieta•o; I .c: . , such paymente are en ex- • ' pense of the City. Further, t:daie portion of, the d.ontroet makes it clear t'hait the 'City e`:. , may set rates or make extra charges to Its reaident;t'al uu tmR 'c ,a er to in any wa,y it aces Ci.t, . sufficient to melte the payments due Metro. - . •Finally,. before we could propiedrly agree with you ihrst Renton was acting merely •. .., as an agent of Metro .in collecting mounts to be paid over to Metro, it-would be necessary to find that. there was some direct primary obligation on the part of sewer customers' to ;' -, make the payment to Metro, But the contract apecifios -that the City' itself is directly .'- hound and 'obligated to make the payments to Metro and, in fact, under Sen_tion a of the. %'".'_.':: . .contrasct . � . . -' ' :' "Metro shall not directly' accept sewage or Wastes from- any - parson, firm, corporation or governmental agency which is located, . • . - within the boundaries of or is delivering its seWage into the Local _ ,,e. Sewerage Facilities :'of any Participant without 'the written consent Y .: . ' • of such Participant". . ... , It is therefore :cur a,- i.nion that the City of +Renton is subject to tax upon. ' its gross sewer billings under the Service and Other Activities lasaifi.caation and ' that, ,it . y not deduct thereform amounts 'paid to Metro. The City of Renton es request .'.., ' • e. for refund.in 'the amount of $1,9S8.S5, as set mat in itri letter dated August.,,1, 1963, , - therefore, ,has not been approved. - e • ' ' . . 'Very'. truly- yours,' . . . ' TAX-COMMISSION OP TFik " , - - STATE OF' WASHINGTON e. . • Chief,, Review ttoaard:l Sa&tion. ' ' - W - , i. L1\7,TER-OFFICE MEMO Date,' �akber '26, 1�'6_i hcsve ,.`; Departmental Account No . From: uer rd M, S lan, City Attorney To: - llelc.ie ae1son, City Clerk Expenditure Account No . • cc: ' Utilities Dept. _-.ttn: Mr. TCd Bennett Re: 1. 0 Ten on Metro•Col,l.eetion i Message: ' Dear 1lelmi.e: . Enclosed you will. s..tilfl copy of letter that we have received from the Tax Commission.in answer to our le.cter o1 Novembe'r, 5tll of which you have a copy. Would you please foriward, to us, without ,lelay, copy of the contract between- the .City of Renton and Metro, billing.cardls to show the separ ti.on of billing •bety,,eeaa Metro and. . tue City, certified - , copy of Ordinance and all other data that you might have showing, the segregat-ton between thos^ two. i.te 7 , I - , ' ?After receipt of these Items ;t"itou you wIo shall reply to Mr. -cheiber't's letter. ' e r:-".ma.L a-L Yours very truly„ • J3f 3_;:11V " t SipE:p.,la/el1 • y V. -al. 1`1. ,.�l-KIll,in ' t:1+iS :VICl City '%tr_o' 'aac:,y Form M1 - Mayor's Office ' . . : • ;1', %`. ..i c.t t , Tax Cossr a ,eta , • t:.z:,:'b"; Taw: i.3' Viniori , ,. , - Vtac ,��nw y1 (3 herewith is Peti,tU:o.sn .gam 'te.,Fu�+,p Of 'axem w ieb N been pad tn' I. +. la +,,, U's, R StOh to that: Cyiz?;n $B P't F�Y lt'r'3&i� " and/or e¢ti ', //e"e°3�? d't"5 ueP ►S ' ' aril e ryptp-iated for than 1-*-t1: nt of Water. *nod/cap- Sewt.A! Aeventte po des, 112„ ,. ' ' the :M•Ve. c;; $4,656.66. _Theme 1) /soots relate to the City 4 e 1953, 195,4 and , • ',. 19';a4?: Wiate.4 antI/or Sewer 'awriv.e'>',f: :de and the retirement h rect'A , ' , , - , _ - • Yours �P#':. t-�:i„4S1,y@, r _ CITY,C •" P ' „ , ' '. . ' ffe3�G?ie sw. i .soxn,_' -, ' ,, • ' city L'r ' - 1 s (2) ,cet : M. 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' ':.•11,23;;ILV,r,:;;;:1,, .N.q1 ,.,:',.. .1 . `,.., ..i'Ye:,ii‘00;',nr''''''Y''I''''''' ') ,q".-4,",,1..-..:%;t., .,,4.',••';',.c,')• ,,„,_.,....,.11a.,,, ,..10,,,,;,),. ,', ,:‘ ..k...!.M...•.,,v,'.%„I.,'f..;12.2.1i•n.,:!..0.):: :,: , . D. OSLL - q - . ,'•:''''. ,..c;"...:,",.• ...fc. . , . .-, AL.DMIrt DEIt.11.LBO v cv ri O rl . P".,,,; ,4-. , . ,,,,,„. h161-.14DUriGi .' :', ' r 1,,v3 Oi t.., r.:,",•'` - ...1 Q:1,,rfr... '4'.. • (,-.,.1::::i, . . • CI-II EF..ISXCICE TAN scvtisoa ,..1. •'''''‘''''' .=.7. G0111.11011110C-MI :. GI , , . • ' 3,1 CrtARLEt5 W. HOODE. ' v,:,>' ,,,?::'•it'N) • , CLARK tIQUIRII. msacn ,',,. \•94*/88'012.) . • . . . , ......_____, S. riarrrora DICK. . . 6 •. STATE OF laVASGTON . . . . . , . . . . . ' , • , , . .• . . • . • . . • . , , ., - t) A 7ii:.. (.',,.„ (e...7) S0 0 EIA ill g ril • . ' . . . • .. . • . . . . TAX DIVISION , . . , . . „ . • .. . . . . . . . . - • • .ixc:5F. . . . . • , . . , , • ,.1 , • OLYMNA .. ' • • • , . . , . . . , , . • , . . , • . • . • , . • . 07C.111b 0 r 21, 1963 ,."-- . . . .. . . . ., . . , • , . . • . . . . , , . - , , • , . . . . . . . • . . . , . . . , ,. . •• - .• .. , . . . • . . . • .• . , . . . . . . . _ . . , . , . . ! . , • . . . . . , . .. . • ., . . • . „ . , , . . . • , . , • , • . - ., . , • , . ' , ' , , . . . . . . , r . , . . •. , L , • I . . • „ . . . . . • ,. • . . . . „ • . ... , . . • , . T , . . , . . . . • . . , . .1 , . . . , . . /.. . . • • .. . . . • . • ,,,, . . . • • . . . . , . . . . , - • ' _i ,. . L . ,.. . • , .. . , , ' • . , . • • . • ' ' • . . . . • • . .,. . '' . . , • . . • . . .•••••,.... ' ., . ; .. .. . ... . . ..... • , ., . 1 . . . . , • . „ . r . • I.. . . • . . r • . . I . . • r .. .. . . .. . . . . .. . . . ,. . . I . . . ',. . . . „ . .• . , . . ., • • I . , . . ... . - . ' ' ' • City of Rentop, . ... . .. . .. . . . .. . • . . .. . , • Rei.nton , . • .* - . . . - ., , . . • . . . •, . . . , .. , . Washing bon :- --- .- ' • , . . . .. , . . .. • . . . , .. . . . . . , . •, . • • ‘. . . . . , • . . . , . • ,.. . . . •- , . . - • • ,. • .. . . . . . . . . . . . , . . • . _ . . . Attentiont . .Gerard M. Shellan, City Attorney . • . - .. . . , . . . . . , , ,., .. ., , ... . .. ,, . • . , ,•. . . . . . . . . . .. . . . ,. . • . Rep... No C177-9)4 , . . ' • • . . . . , . • . _ . . , • . :: , • . .. . . , . . . . . . . . , . , . Gentlemen 1 - " . - . , . • .. . „ . . . . . , . . , • , . . . . , • • . .,• . . . . . . . . . „. . . • .. , ' . . ' . .. „ . . . • •- -' ---. '• • . . . . ' ' -- - , '• •In,your" correspondence of November :1.5„ ,1963 you indicatetl. .. ' . ..., . • ''.. , •'' •' • • , . , 4 4 dist-0..-4x..ea,tasat with the ol,..-doion e.,..cpresoed in our•corresporadence of .• ' :. '-.. • . -- ' :. - . . „.. • • • - October `25 based upon City Ordirlp,r3ce No. 1879' dated Aprill4, 2.9(21 tho Cit .1 a Contract with the hiu.q.ticipality of Metropoln See.ttl,,c...,- . ••. - .. .. • ,, --:, .• . . . , • . . . .. . , . . • dated .Na;ci. I., 196:1.., . , . . . • . . . . . . . .. , . • . . , .. . • . .. . . . . . . . • . . . . . . .. _. . . • . , . . . . . . , . . ' .- : • - . In order to resolve the matter we suggest that copies of ,these . . .. , - , • . . . ., . ' ' • - docrxments along with any others having'a bearing. on the matter be fi:or-. • . •. .,;. -• :.. .• . . . arric.)d to our Interpretation and Review Section for their consideration. . 7, " • ,, L• • - ., . . . . , . ' • . ' . : • If, 'after revi.,ev, they ax-e in af..i,ree,ment with your contentions, -v.Te win- ., -•,. , be most happy to proceed with the ,austment requested. • . „ . , . . . . . • . . . . . , . . . . . . . . . . . .. . . . . . . . .. . . . . ,• . . . Ve y truly y.ours • . , . , . , . • . .... ,. .. , . • . r , ,„ , , . • . • . .. . . . . . . , • . .,. . . ., , , . . , . „ . • . • . . , • . - . • • ,"- EXCISE TX DIVISION - .„ • .., " , .- ..-- . . , . . . „ . . - • . .ATTDIT SDOTION •-• ,,-.,,,. - . '. .. " - .- - .-.,.•,. . , . - . • -• . . , . . . .• , . . . • , . . . .. . • • 4' - ., • • . , , . • ' . . ' . . . . . . . • . . , . . „ , . . . . . . . . ., . . . . .. . . . . . . • . . • V. .L. Scheibert 5,: . : • ' 1'.- ': • . . , . . , . . • • . . . ; . . • . ' .' Assistant Chief " . . .. :.. ,- • . . - s '' . ,,,--. . . . , . , . -• , . • • • . . • .. . 4 1 • . ..'VLS:Pt. . • . . , . . . . . , • .., . , • , , - • . • District Manager - Saattle . • , . _ . • : . . . . . • . • .. . . . . . . . . . . . . . . . • . , ,• . ., . . , , . „ . . . . . , , . , „ • , ., • . . - . .. . • • .. . . .. . ., • .., . . . ' . . . „. . , .. • • . . . , . . , . . . _ . . . . . - • l EI TION FOR T'`MO OF TAX' .' 2 COVES NOW ME CITY. OF R NTCN, a Municipal Corporation tinder the laws and. 3 statutes of the State of Washington and ?' re'r,y petitions for refund nd of ,certain taxes • 4 heretofore paid, or to be hereafter paid to the Tax,Coraission of 1-AS State of • 5 Washings o.on, ae more pa.r tic tlar°ly set forth hereix'below. 6 ' . (1) Your Petitioner further alleges that it has heretofore paid between the 7 period of November I so 1961 and October 31, @ 963 a total sum of h„„65 4 on . . 8 account'of that portion of Water er and/or Sewer Revenue earmarked and appropriated 9 for the retirement eat Water and/or Sewer Revenue Bonds. ' These payments relate to 10 the City!s 1953, 1954 and 1959 Water and/'6r Sewer Revenue Bonds and the retirement ` 11 thereof. A complete itemization of said bond issues and taxes paid in relation . 12 ' thereto will be furnished to you upon request,' ' 13 (2) Youv Petitioner, The City of Renton believes, and therefore alleges that . ' 14 such taxes, and the determination thereof were erroneous, contrary to the laws a-ad 15 ' statutes of the State of Washington and have been improperly and unlawfully assessed ' • • 16 and collected. by the Tax Commission of the State of Washington; that 'al _such- "axes. • 17 and assessments -heretofore paid and collected by the Tax Commission on that portion ' 18 of the 0ity s Water and/or Sewer Revenue earmarked for the retirement of such bonds '. • 19 are improper and unlawful and Petitioner', The City of Renton, is entitled to a, • 20 refund therefor in the sum of $4.,656.66,, together with interest. .. . 21 DA.T. at Renton, Icing County, Washington, this , et day of November, 1.963� . ' 22 CITY OF i-LJTON, Fo, 'Muzioipal Corporation ' i / n .7; - ' 23yz rf .<c'��.-I l �/ t.. C.A,,.�_7...�'�i . • , Frank Ali n; , Mayer 24 STATE OF WASHINGTON , By -7:_ .: fi(_: //fir, C�`.'r'."Z..- , . 25 ) se. 1'ie e ile).s6n, a..•y C.171-11 . coma OF KING ) .. 26 • On this,, day of November, 1963, 'before ins personally appeared Frank • - '27 Aliment, Mayor Helmie Nilson, City Clerk of: the City of Renter, a Municipal • ' •• Corporation, the corporation that executed this inst 'z .:nt,, and acknowledged said 2'8 instrument to be the free and voluntary act and deed- of said corporation, for the . uses and purposes therein mentioned, and on oath dtated that they are authorized • , 29 to execute said instrument and that the sealaffixed is the corporate seal of said ' . . corporation. 30 (IVEN under Ay hand end official seal the day end year last above mitten,, 1. _orate eaz. • • �.l 32 . `Washington, residing at :lienton5 HAUOAN•SHELLAN - - ' ! • �. '• &PAIN - , !1J, 'ORNEYS AT"LAW A•• - vt 1''7N.WASHINGTON • { 'INE 5-8678 - ' to >rr.« „ s: tilt,.,, rw f,. w, Y .D+lI' �4 i'4= w ' Is e.F,. SY�} i . .:'1 J I•,t, .,y .a° Ii,:tr .sn 4 r: 1� ei" f. 'MI" - t it: ;7e .,R. iii ':t 1 •f a '✓Yr 1, �• f ,. ;t. 1' `f--'. 9�L t 'I I'r ,I' ;:9'�I% �:h 4''� r14 nS' 4 ..m. ....,.1'a.:�'; ,; ' ;... : r::.': '':i!.7.;.' ,��� : ,.': l'b,;i�;;i;��14�� !, ..{`.:;'�;'i:. i. 4. ;'Y� :1"t�.,.a / {•Ir; t, H ' d i�r`'l r,d8 r w .4,1, •1 •i. 1, •:'t.' its`;fix :r 1 'c .n.. 1 n �', Ui,..l'r. .;,Sit * .=1. 1, A. �7ii` ,Ir 1.k:n .4.tit .(°' .C"',"�t "&�` �Y.` ,It, .�" {' ,1. b a +is'Yi r, ar, tr 'a Yt:if,i�^1'',�a �� �:c t ;a.. ~'.fie! .r' a �'�.,:,,. "'1' +'l'i- ,1 S k•v =ui5.,- '.y1C �. •,',•,t;' i!` ;w• u4, i'� 'a rtir", s. ',4 ,4i.",`C.' �, rtJt. a `i•• ..tit >^ta'^:a='' ei?;, 7:{, �'•� �a•'.;f•s," ..a,::nx.Mnn-:,..r„Pk•..,•.-,��kk:SV '+'tL`J.,A-..%i"�:�.:El.a.6.i,.J::;1....:;,..;.:"u.,.}'...._,r"Y�;;��'•,,....._Y.:.ur`.',�?'^7:P°`d:??'�l�?ie�:Q�'tiR":.a: .7a`�:':�.4.six..,C...,h., -"... �s•_.,:.•�,t.a:S.M...e,..-r ..,....u�.{'. ,,-..n(r�es :it'„ r+.tl4�';i',V.lyl..t,,.{`IY.f,- .., ,.k.,.....goi -'> • '' II.rR • ' r -�CE OF THE CITY'ATTORNE\ �` 1,•L, r, d�y P 0 BOX 626 227/i WELLS ST., RENTON, WASH. , ` �,.;• FROM. OE'Fi CE OF THE CITY A TTORAEY - DATE. November 15;� 1963 ` • . ( - :TO: FRS. HELMIE NELSON CITY CLERK; - - ' 'CC: Mr. Bert Anderson, Supt. of Utilities CC; Mr. W0 B. Bennett, Chief Accountant, Utilities Dept: RE: PAYMENTS MADE TO STATE TAX C A OMNLfS,SION . ;, on Revenues'for Water and Sewer Bonds Dear Helmie; Enclosed`you will find copy of our letter to the State Tax Commission:`in regard°''..:, to the.;1% Tax paid by the City of Renton on Metro collections:. We shall let.`you.. `.,. , r know as soon as we receive an answer. . We 'still do not seem to have all the relevant facts on the tax payment'.made°to:-the'' ..,. ;." Tax.:Commission by the City on the revenues for the water and 'sewer bonds.'-'':The : ' latest computation that you furnished to me shows 'a total of 49656Q66 p 5ortedly ;. ',,:, •, ''paid'.-to the Tax Commission. Would you please tell us what period this .covers?„ ;;: Is' the Tax 10; or what, other rate'? Do' your records show under what section,of..;the., ., ' :'. Excise Tax Laws:these payments have been made? We. presume that 'it `is possibly • activities". under. 'ReC.Wo 82.0/40290 "Tax on other business or service , - . , '. •';:' '' ': In, order:to save time we that hotostatic copies.of. the returns ;'; ':,:. :s:.:,x, s certainly suggestp ,in question be made so we can attach them to any appeal' that is to be prepared.';;:-' ,`',; ,`: `._ l;.; - We feel. this should be done without delay. Would you please get the' necessary information together and 'possibly we should have a meeting on :L t.liefore 'wo pxepaxr. ': ' ; the Appeal Notice? •Ide remain, , Very truly yours, HAUG AND 'SHEI BAN - , B r` �e and e h l a"n Y� 1 - - Gr7$:iw' f / _ y.h ;; CITY OF RENTON _ RENTON, WASHINGTON OFFICE OF CITY ATTORNEY Gerard M.Shellan, City Attorney November 15, 1963• • . • Arthur L. Haugan,Ass't.City Attorney State of Washington , d Tax Coi�^ ssi oaa Excise Tax Division p�ylapia p Washington Attention Mr. V. L. Scheibert, Assistant Chief Gentleman! RE! Rog. No, Cl77. 9da We hereby refer to your letter of October 25, 1963 addressed to the City Glories - office, pertaining to tames paid by the City of Renton to your body in, connection with its collection for the Municipality' of Metropolitan Seattle. The City/a claim for refund was denied by you on the gsound that no agency affreement exists between the City and Metro, and that the amounts in question wore billed by the tJ , City in its own name. We hereby make reference to the CitrsOrdinance No. 1879 dated April. 4, 1961, and the City/s Contract with the Municipality of Metropolitan Seattle dated May i, 1961. 3�,1 As you undoubtedly are aware, the 1957 soecelled'Metropolitan Mweioipal Corporation Act" provided for the establishment of such a corporation and including, on a '_ .. ,, :Irnda tort' basis, certain cities and toms located eithin a given drainage basin. The City of Renton Wats one of the comuraitles included within the boundaries of _ . Metro and could not be legally emrapted therefrom. The aforesaid Agreement also, andatorily, requires the City to remit unto Metro, for the time being, the sum of q 2.00 per month for each household, together with certain other charges for industrial sewage disposal. An of which collections, pursuant to the Agreement, the City then has to remit at certain specified intervals unto Metro. The Caz has o choice but to collect and remit% . We would therefor sagest that your allegation the City is rot acting as agent for Metro could not be well taken since these duties are imposed upon the City as a . matter of law• The City/s present Ordinances namely Chapter 7a".. of Title VIII (Health and Sanitation) of O:.dinanco i�1o. 1628, known as the "Code of General Ordinance of the City of Renton" . sets forth the sewage charges levied. by the Cityg in addition thereto and as a -. separate item, this Ordinance provides fcr the charges levied by Metro and the bill.- 4~ s up to date have so indicated. In fact the City has, at great expense to itself a emoloyed a person whose duties primarily c.c nsist of record keeping for these Metro, . co3le ctions. We would`therefore respectfu'fl y request that you reconsider your previous action in vim: of the above circumstances" and allow the claim heretofore submitted by the City. of Renton, If you feel that a meeting with the proper City Officials would be of .i benefit,' we would appreciate such an arrangefl nt. ' We remain,ii Very truly youre, . U 1,JOAN AND-SIMIAN GM:iw li lip :fi , 1 r'51OFFICERS President 3935 University Way N.E. ::ill4 JACK H. BELL, Councilman, Spokane 1st Vico-President GEORGE GEBERT, Mayor, Everett Seattle,Washington (98105) li0 . _ 2nd Vico•President, . . : . . . GERHARDT C. GRAEP, Mayor, Redmond Telephone 543-0182 ii:r! Secretary. JOHN M. LARSON, Mayor,.Yakima w s'1'' EXECUTIVE COMMITTEEP4— ` November 13, 1963 , i;<<� .• • H O. DOMSTAD J/tUr/ _ - Mayor,Bremerton U/ Yi l L'6 fix%I - :';i HERMAN I. HANSON Re; Application of State Public Utility Tax :va ;, Mayor,Mount Vernon and Service Business and.Occupation Tax HAROLD R. and Sewer-Revenue r Earmarked fo ;r HOLM to Water l . '•. Mayor, Walla Walla . �'�;. Water or Sewer Revenue 'Bonds, . is FRANCIS M. LYNN 4. / City of Kennewick v: State of Washington' '4.i Councilman,Othello . t /' Superior Court for Thurston County, '..A ROBERT W. McKEE - L/vFile No. 30878 . ril.9:1l' Councilman, Richland ' ' • • FLOYD C. MILLER Councilman,Seattle ' To: City Officials' a> WALLACE Z. RAMSDELL 1 , ':t: . - Mayor,Fircrest ia l ya ' WILLARD SAMPSON This is to advise you that on October. 18, 1963, `a judgment was , - ' i'iti Mayor,Camas entered on behalf of the plaintiff in the above-entitled action-. i;, HAROLD M. TOLLEFSON The court held the state public utility tax (3e6% provided for in 1';' Mayor,Tacoma RCW 82.16,020 and 82.16.026) and the service business' and- occupa-i3 WALTER R. ULL tion tax .:RICH ' (1% provided for in RCW 82.04,290) do not apply to that "v Mayor,Okanogan, portion of water or sewer revenue that has been_ earmarked for the' i'i LUKE WILLIAMS, JR. retirement of water or sewer revenue bonds. �r. ' Councilman,Spokane !sly. 4::; We-have been advised by the Secretary of the Tax Commission that' ' ,., the Tax Commission has decided to appeal this case to, the State. t' - STAFF. fa Supreme Court. He also indicated that since the Tax Commission . has not ruled that the collection of these taxes is to be held in .1 Executive Secretary . ' V CHESTER BIESEN abeyance pending a decision of the State -Supreme Court, the. Tax - Commission expects cities to continue to pay the taxes involved Field Representative FLOYD M. JENNINGS'.• in this case until the State Supreme Court has 'filed its opinion. Legal Consultants ' ' ' KENNETH A. COLE Meanwhile, in order fur cities to protect their interest' pending i ERNEST H.'CAMPBELL , the disposition of 'this appeal and in view of the two year statute EDWARD.S. SINGLER of limitations for refund of taxes involved in this case from the ' ; .Planning'and Public Works ` .., date of payment provided for in RCW 82.32.060, it would seem to EINAR H. HENDRICKSON. be advisable for cities to file a petition for refund seasonably JOSHUA H. VOGEL for such past taxes that have been paid if they have not already- • = Emeritus done so, and to file• a petition for refund at periodic intervals Office Secretary for future JUANITA VULLIET pa payments thereof,until such time as this case has been '. decided by the State Supreme Court, . Western City Correspondent ' LUCILLE FULLER '' Research Assistants' ' ' Very truly yours, RUTH ITTNER • / JOHN S. LAMB am. ' DAVID W. STEVENS .. -..;..r`� . .-. .ei.'.:�-t',.,,,?_._ '. . Chester Biesen Executive Secretary • • Member: AMERICAN MUNICIPAL ASSOCIATION ,.. .. .. • . nfflrl,,l P„LI:.,,,t..... . r . , • 1. . ' ' if7 )2 ./ 7 7 --- T1- - , . , . August 1, 1963 • Tax Comrission, , .]. ' , State of Washinitep ,- Olympia, Washington/ . .. Gentlemen t j . Since July 1962, !t Cfty of Renton has included in their !Wines* 1! Occupation ,., . Tax report and remittance, under RCW 82.04 "Business Classification", item 10._ `ti - V , total Metro Sewer Cbaras,as detailed below: V ' '. 1962 • . City tower Metro Total Ilk • July ' 10,895.60 154083.35 26,778.98 267.79 '.ry August . • 4,010.20 11,707:78, . ' 16,617.95 . , . 166.1$ . H . Septeaber . 11,003.87 22,326.99 33,380.86 333.31 `` ' • October 4,933.60 11,448.86 . 16,382.46 163.82 -• ' November 10,723.33 , 21,549.68 , , 32,275.03 V 321.73 1Dec ebrrar963 4,963.18 , 1.1,623.02 16,568.17 . 163..6 , - u y' • 10,854.77 21,421.14 32,279.91 . ' 322.80 . February 50449.80 12,562.62 . 18,002.12 180.02 . , ' • - March 10,698.80 21,063.93 . 31,762.73 817.63 April 8,811.53 12,189.30 17,600.83 175.01 x PAY - : • 10,824.69 21,158.94 31,985.53 ' , 319.84 . • ' 5 6'15.64 . 12,909.78 18,375.42 185.75 : D 4 1115.6d +1P5 a45.a46 12 ,0/3:D6 $'026 /4 ' :� . . Total Paid ' 4 2,920.74 , . V City Sewer . 961.89 • . Metro Charge d 1,9.68.55 ' _ ,V Insomuch as Metro has ales wade these reports and proper tax to cover, . - The Cityof Renton is requesting reimbursement in the swot of 1,458.85. The •. _ • City has merely acted as a collection agency for the Municipality of Metro on is mettesr. Metro hats confirmed that these aatcursts have been included in their • . . tax returns. • Very truly yours, . CITY Of RAMON • ; . . , .'Vti, V flake N. Nelson . City Clerk i' iIO(/ Department • , T:3 '. TAX FAC '' � , . • . .' - TAX CO �II3S ION Poge i ' - ; . S C I R E F A C I A S 2.• Charges for servioes to-. _ benefit the ouetaaser,` Taxable under public utility tax. F By Jim Stanford Removing and resetting meters at customer's request. TAXATION OF WATER UTILITIES ' ' • . , . ' Hydrant service . ( a :jer month • additional charge when hydrant ` .: The recent . decision of the State Su- . . is within 300 feet of customer's . . proem Curt, upholding the lower court location). i deals an Water uD t lat Meter teats., Y (a. charge wade when • Mo. - v Taz ►._ •� requires that • test is r® ��!! � qu®cted by austomoer). i the t.5 ,• es in •he classification ditcellaneoua installations of' cort� of the revenues of utility - (generally hydrants) requested businesses. The Court held specifically by customers. . Entire,;cost .billed that the public utility ta:; did not apply to cuatoeere. - li J. , t to' was made prior to the receipt o: Mis oallanooua £nape o tions '' utility services by the customer for & ) requested by . cunt (suoh ' :: wain Sxtomic= for a supermarket, (b) • as hydrant inspection). . main extensions for a school district, (c) . , installation of water meters,' (d) 'ex- f3. MiaeellaneouB ohargeas during tomaiOn of main extensions riot constructed service. Triable,under public . 07 the District. The Tax Commission has utility tax. . . determined that. application of the Court . . . dsaisiOn should be limited to factual - Shut 'oft aharcos (delinquent ' ' - emotions which are exactly analogous to _. accounts) . . . those see which the Court. ruled. Mai n in assessments (pro me charges added to water bill All of this reeehta which the Court held for redemption of revenue bonds. ) , A. .- net taxable under the utility tax were . (a for iays`aseeaets to the plant od' system, Notei The last two items differ (b cads prior to any receipt of utility • from main ►eutnsiona serviee by the customer and ,(c) were charEed . because they are prorated ' for specific services, acainot the customer - over the entire system and . who 'benefited. These pointst, therefore, supply are not chargud for specs- the general guide line for the, determination , tic servieeu against the of the proper olasaification oil other utility : customer who benefits. receipts. It ie . worthy of note that in die, . . Payments are monthly as ' ousting a similar ease decided after 'King •. the customer receives-. County Water District No. 68, the Court placed ' service. ,. even greater emphasis on the fact-- that the : charges it question occurred prior to receipt ' The foagoing general rules ®f a�l a ervios b7 the quatomer, -- 'will apply' to all utilities. . We We will prepare additional ... - T e following list :of revenue sources by water :lists slowing the prover . utilities will assist you in determining the - classitioation o:: specific' ... . proper classification for these revenues: revenue eourcoc , for° tele, -' Charges, for capital , - . - . phone, l.itiht and poe'/er .aid.. p improvements and similar utilities as this ,: - inspections prior. to receipt of service. ' . information is compiled. '.' \ Taxatlo under service business and . - . . occupation tax. . . • . , , 1- All nein or line extension charges Meter t. lA or foe.. Inspection . cJ• i j atTit-rncR"°i°PiLievi /**4.4 Mort* - : vat--. ,p� 1'�'` ey.w ;i7. . $"Lr�i.. .Pa2r. tl, 4Y ,. r• ifAO�i��i.�1: F.�pE ,. .•w.., .` . • 1�_ .„ .�— - • , . t,.. .1 i Q ZiJ , . • ' CITY OF RENTON • • RENTON, WASHINGTON • s OFFICE OF Cl1'Y ATTORNEY November 27. 1963 Gerard M.Shellarc,City Attorney Arthur L.Haupprr,Ylss't.City Attorney _ I Y Mr, V. L. 8cheibett Pi Assistant Chief State sf ;�ashisgtou tax Coombs ion Li 11) olysspia, Washington Neer Mr.. Sche ibar t i , r11 This is to acknowledge receipt of your letter dated November 21, 1963 for which we thank yore. Our City Clerk has forwarded to us sample hilliag cards, which we are enclosing, which segregate the, various utilities as well as the Metro billings. Yb,o eyebolts TA stead for water, 82 for sewer and K2 for Metro. . W are also eaclesing a certified copy of the City's Ordinance No. 1965 dated Jere 25, 1962 relating to the separate charge for Metro to - and the r'A$reeae1at for £swage Disposal" between Metro and the City of Renton. Latter being the standard agreement as set forth in ROW 35.58 et seq. If you seed any ,additioaal. information is regard to this matter, _\ ; please let us ko a. `': We ramie l+ Y. i very truly, 1 r Pvi';'? $yGa ardhe?irm City Attorney sad Iasi. . • • cc t Be.1_tu3.e Nr1,sof . Bert; Au lerson . 110 CITY OF RENT*; RENTON, WASHINGTON 's OFFICE OF CITY ATTORNEY J/��� � November 19 1965 Gerard M.Shellan, City Attorney, Arthur L. Haugan,Ass't.City Attorney Honorable Donald W. Custer, Mayor and Msmbers of the City Council Renton City Hall Renton, Washington Re: State of Washington B & 0 Metro Collections Gentlemen and lira. Dah.lquis L • Enclosed you will find' copy of a letter from the attorney for Metro in reply to our ,.communication to him of November 17, 1965, This was written in pursuance of correspondence received from the Tax Cotm`t,i.ssion. and the Governor's office. You will notice, as we had expressed in several past opinions„, that the proper remedy is by amendment to the present State statute. We had recommended during the last two years that such a bill he supported by the interested cities and also the Association of Washington Cities and we would still so recommend, If there is anything further that we ,can do, please let us know- We rema in Very truly yours', ITAUCAN & SI LIAN " F ''/Ty Gerard M Shellan City Attorney CZIS d s 2,.., r �• �, . -)P.E ;1"C)i•1', ..IHOR.0 2IP<9SON, r"?C?ROW1T'<, ST/ARIN F., ELLiS • . - ATToi 2PJF'!F- �:7 !.A',v '' •- ,it;•.rl,.F•�l �I: gni;tlnt", ry _,A'f "i._ i'7 1!•fi'i(I r'J :f'11i)1 • !�; i',I I 1 1:; it Ihi• I'r'r1E !. i)l l.:::r 1(i t; ;. 3 l 1)Ct '()C..,",C:U F C14..L Ca 3,"a r2 Cb. • s,' • • ' • ' -'1'1'l: ('}T1i. F,6XI, .;:1('� ..,? ".,I"1.1 1f C: .S_f trer,� )`/,a'.,I--,:1I•:: '�' '�:�1'L:.cr'• :l'tiliit,;,bhtd t011 ` f • �.H I i M1 ,.� , -• 11 � al r' . I .1;, _� ,i ��) .a.,,f.l'.:;' ;.'±Cl; 1 TI�,,,Mi a (Z�d!,1 1, 1 ?{:4,r(`t.l 7 c...t t.a..C)1) .1.t c:l.r[:• ,.c) t..;,(.) 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' 'f''.•, i'i l)' •:?):I,..Lt,,. sE.:,:_:ari.cm 'r 1: L1}"<:. 1 ratj:iL-,.i.,at),1r!:', ' 1(.cjiS.1.c'.iti..0,l Wci.:i ' ' i.a1._src,.1: i... 'C!. Fs.;ci1-`.ii....i.d(l °:r.) exert.i-)t.. the op+a:.: !{. 1 of ,`ie../Gtj coil c.� `- .. a.>:.:1 (;•:1_i `; J');-_:c_ii 'fa(..:_L)_1.1-.?_es .f7"esi L1le st. it:e Business . aLvi C)ccupe1._'_o r1 1..;:a1'. :i;'. .;f::i..i.J.. hr?1,...ic'v t;?i.`i ].:i 1: r L.. Il'1:' aj.z-it.T.' uic.i.1. I:Q. f:aJ,.t".`. --I n t1•lC' , , lf.ad l:t. ) .C:ii, ;.1.31.A t,1C !:C',? Gr.f.-l..i. ( F:4 tc.1:.i1'!J_y I,:):L J [.ti.(, 4 1,!'i: . 1:.; }e.) •1f-,( t.:1?.. ,);a:i:.ir:,t(C. (...).1:' ,;11.C=ii .i.S.'-'j 1,i1.,,.1._Jf..)T . • ., .J. >.';,1.... i. .� 1'?1.'.'Et`'i C�C.k t:Cl s.�,` C:��i l:. 1.7_�;, 6Tlsl'C'i� '.a: . _ .. ( 1 , t.' C:'11 i r 1�11 7 F i i i..`.:�I Clw i :r :y 0;�i . . , c1't". Sir,' 'Z;,11,11,;' ,..1t:. \sr.)LA _;(:)f41'r:+FiI.re.ilcf.:., ' . ' _ r - • P'P';:.L ;'T'Ui , 'lff\t'LOI-tG .rM OtN PT •:110 r,O G'11.`i.'r, n r, . • �1 rt A 1:?.,1.t)1f a' E.I..i i,J.,, ., . . . . - ., .._, . . /QC,-•-'.)''::::--•PA'';\ ' - DANIEL...I. EVANS, GOVEJINOR . A. E. HOLME3URG M(1-''. ' *.--' ol-OEF, eXcISE TAx DIVISION . C01,1141iSIONERS: • V, . . • • • ' --;it ..". X . GEORGE KINNEAR CHAIR!"....ii ‘V<'‘'\ y .. 'CLARK SQUIRE, NEM11 .."; ,...i.....• G. MERTON DICK, mEl.4,1,t-_-, N.,./88(.3,.." , . . , STATE OF WASHIhIGTON . , . . . . , . . . . , . TAX C 0 Atl NI 5 S ti 0 it • . . , .', . EXCISE, TAX DIVISION .• . . OLYNiPIA 98502 . E-..,ner' 1965 ,v , b .93 . . ;T. •. , • ' . ' . . ••.I. 1 , . • ' , • . . . • •• . I • • • I • . • • • . ' • • • • " • • . • • • ' ' I• . • I • , • r„ • " . I . C'fi•tE3' t2T'•ft' . . . . 1("2, :L.'S' ., . • ' ' ' . . , . . i.-I f:2;I•C..'l,1 -• . . .' .. , — . . • ' .. . . ter '..de-,n'.... 1.3elm,1 e W, Nelson, Rc.-_,!„. rii..). C177-9)t (4.4 f•-... f",ea 4".1..:" . . • ' ' . . .. • „ ,. • , . , .• , , . . . . ,r..:orTesiaiync...!eltoe, of O c toll,i,.. ..?." 27, ,19 6;1-5 ',;.:1.7.erfyi.r.1 r en-intl. 'Cif •' ' . Busine s:.j 2.ric.1 0 c' ..,u--.4sp.nti,on Ta.-z. is 're que.,er.e:d in,' thr. .2.1n.otilyt o.f h.,7:.t.3-',;.,..?, .,.. , , n..ar3i,.$'.2Kr.tud. .t.,,:. the v.v27...1;i:,,u,:s. ..f.."(‘12 reply.; • , . . , . . . . . . , . , . It. 1.,;,,.0 .1,1,,, t7.1-.3 1' 1,'1 1.1127) Of rt(1. 194rneri: .-fo-r' ti-pt. (.1 )1 erriryr -ler D nd '• ,5,11y 3,,, 19673 to July 3'1,, 1965 i.,:l .izi faat an ex:tension of yor.lx. or-3.t3finz.11, ' . o ' Alli,l, .;t 71 ,, 1.96:;',. If.ibici-i was :3,11. the. opini 01.1 of thi:-..3 of S'..-5/,( e ir? (yrdor'. .,,_•inci rie ;ad.j-c1;,:-.;-t4n :y.-it laas alloweci.,, Your claiTrl of.', Oc.i.:.r.1-.,er 29, :1...96-...; . . . be: '..:,,,,,Tt.9,-,1n.ed ...'ci.A.yi»,tr fr.'1.r,,,,, in thi..9 office a.s :proof o:r r...-Jaim, ,f`o.t...• . . . . •,,..,..' , . P,tattitory i3..-pose;3,.. ,,•,,-, -. . ; ' Tde 30 ..rc.;,,,.)(111:(Tytend. !,..,,h,.....-ct, the (..1,...ity of' Re r,...t.o.,0 cork.t.Y.i,v.vo,I t.,o Y.-.•:?;04.,..i,7,2t ar14.3. ' ' ' '.-."•.' : pay tax. on-..i;311,..,'J, tr,,,,c,..-.1v.,. as they :have in 1•Jle: pa,s-!.:, . . , . . . . . . . . . . Ver2,-,' t:,.1).;y‘:;c. 1r . :. , . , . . , ', . • • . . .E.X(.;.1.."::`,,P, .TAX D11115..,LON . . AMT 1 LI `5.?.G.TI,c,54'..:' ' ' ' • - . . . , . . . . . . , , . ,.../- :''„-' ,4-),'',` .. ,, , .-„,--,:,', ' „ • . . .. . . . . . . J ..„,,,-,/,,,,z,-;::-.1, , 4--,:.-- , . . „ • , . 1 Gila3.3 e.s Llt)pey.-v5.,......7,,,c)..r., icti.,., It,tidi.t 53 e,,,..,rr.-,'ff,on ' . •. . , . . . . . . . , . . ._ . . 1-.....,,.: 'Di,s-1..,1r 5, :,'i-.', '.;:lanZ-.1..1;c:,Y..* - ;:"...,:,f-flat.tie • . ' . . . • . . . . , . . • • . , , . . . - .: . • . - . .. • ' . . , . • . • . . . . , . • . . , : . . , . _•., ' , , .., , . ., 1 „• ( I( 2..,•44 ,+;'.i ,,,...... ..I„X.ei r..,,,:,..L.,.s! / le.. ,..,.,r.'4•'red'•,-,,--'! o. ...C , . •., . . t...-:.;-,. • . , . . .. ... . • ,,a:',47..T..i 3 ' . • , szlf<,S•TATE A. E. HOLMBURG DANIEL J. EVANS, GOVERNOR arf, CHIEF. EXcIsC.TAx DIVISION COMMISSIONERS; • lop, z GEORGE KINNEAR. CHAIRMAN CLARK SQUIRE. MEMBER S. MERTON DICK. msmuck STATE OF WASHINGTON • • AN COMP/US-50 * M EXCISE TAX DIVISION 0 OLYMPIA 98502 November 9, 1965 111-7,74 • • City of Renton • Office of City Clerk Renton,.Washington Attention: Helmie W. Nelson, Reg, No. C177-94 City Clerk Gentlemen: 7,7ou.,7 correspondence of October 29, /965 vherein refund of Business and. Occupation Tax is requested in the amount of $4,713.28 has been assigned to the vriter for reply. It appears this claim of adjustment for the calendar period July I, 1963 to July 31, 1965 is in fact an extension of your original • claim ef August 1, 1963. Which vas in the opinion of this office not in order and no adjustment vas allowed. Your claim of October 29, 1965 vill he retained in your file in this office as proof of claim for statutory purposes. We also recommend that the City of Renton continue to report and pay tax on this income as they have in the past. Very truly yours, EXCISE TAX DIVISION . . AUDIT SECTION-:: ) Floyd'Charies„ Supervisor, Office Audit Section FC:cm cc: Dirtrict Manaff!-t- e`,"- riv 61- =, • •-•'( .1i / • y 1 • CITY OF TEDINA . , RESOLUTION NO. %' A RESOLUTION protesting double taxation of collections remitted' entirely to '•the-Municipality of Metropolitan • 'Seattle. V V . . • WHEREAS, the City of Medina is within the Municipality ' . . of Metropolitan Seattle and a subscriber with Metro to Various contracts by which Metro is facilitated in providing disposal of sewage originating within the City and ,the Sewer • . District by .which the City •is provided immediate service, and . . ' V WHEREAS, the Tax Commission of the State has. taken a ' position that collections made for and on behalf of Metro, ' although entirely remitted' to Metro, should be taxed as gross income at. the rate of 1%, and. . - . WHEREAS, such determination results in' double taxation . • of such collections, . , • • . . Now, therefore, .TIE V ' CITY- COUNCIL OF THE CITY OF•_MEDINA DOES RESOLVE AS. FOLLOWS: • - . • Section 1. The 'City of Medina joins the City of Renton end other contracting gavemmeltal subdivisions and taxing districts . in protesting the determination of the Tax. Commission. as, recited hereinabove and memorializes association. of Washington cities, the association of Sewer Districts, the •Governor, the Metro . Council, and legislators representing districts within the Municipality of, Metropolitan Seattle to seek remedial ,legisla- • - • tion and the legislature to provide such remedial' legislation so as to eliminate double taxation of collections made for the provision of sewage disposal by' the Municipality of Metropolitan . Seattle. • . . . Section 2.', The City Clerk is hereby authorized and directed to distribute copies of this resolution to the officers and ,• . ' agencies herein memorialized. , . ' ' . THIS RESOLUTION adopted this 8th day of November, 1965. .. T? ORNT ON T HOMAS, Mayor • . Attest: A_7 �, = =`-r" `=`J/ - 1- - 2. , ( -.c',y {,,'.t t ., . C I B R! ICE SOWDLN, City Clerk • , e ,,r,.° .{.:i ,, of ;......• _, c,.:.exed hereto is.ram.-:_-:‘;:,: ; ,o. • . 1 ^.: .l-r_•----,..� / /,,-•1 /' eee---•_ :. - - -'R '_t j ;ed „c,':ci. i.) I:..,.: i',e State of to 1Ithird c...es.-bec,mr.mg (.•>e CO/VS or mere. before it. e..e._C‘,� c.:;e. . . . City (Jeri:. • = EA1 . . , . . ,, • . . , . . . . 7',.: 17\r4:0,,, . . , • u //i,• • . _ . . . • . ' 1."-'- e'.;::• I '/, ',4,, ,c-• . .. .t, ..t.- . . . , . . STATE OF WAS HIN GTO N . , . . • , . OFFICE OF TOE GOVERNOR • ., . . •. . . , . . . . OLYMPIA . , DANIEL J. EVANS . . GOVERNOR •' ' •..:: :,.'. - . - . . November 5, 1965 .. .- - ...- . . . . . . . . . ,. Miss Heimie W. Nelson .. City Clerk • , City of Renton Renton, -.,lashington .. Dear Miss Nelson: . . 1 have requested advice from the Tax Commission as to the basis . , for its assessment. of tax upon the City of Renton so. the .sewage, . . , . . 'fees coitectOn by the. City. The Chairman has provided me with a • . • . . • . - .. • , memorandum explaining the basis for the assessment of this tax. . . I believe that it would he most helpful for all, parties if I for . ward to you herewith a copy of this memorandum. It would appear that: under the law as it is now written the essential legal question • . . . is whether the City is or is not: acting as an agent of Metro. If you have further evidence on this point, I am sure that Mr. Kinnear • . . . ' and the:Tax Commission will be more than happy to receive and con- . siderit-. . . . . . . . . . . ' Likewise, on the subject of possible future legislation to alter . • this situation I would urge you to confer with Mr. Kinnear as I - . . . know that he has- already commenced this study of possible and desirable changes in the tax law. , . • . In the meantime, I 'am deeply interested in your problem and would ' . be happy to receive any further communications or information that • you desire to send to this office. I, also, am and will continue . . . to be in close touch with Mr. Kinnear on all matters concerning H . . . . . , possible new legislation. . . ' . . . . . . ,Sincerely . . • . . . . . , . Daniel .('Ivans . , . Covernol• f . . ,,...., -. Di ry . I::,, . , , . • •. . , . . . . . . , . , . -. • , . .. . i• , . . . . . . . , . . , . . . . . . . .. . . . . , . .. . . . •. . . . . . , • . . . • . • . . , . , . , , • CITY OF ISSAQUAH INCORPORATED IN 1892 • ISSAQUAH, WASHINGTON • November 41965 • Helmie Nelson, City Clerk City Hall : Renton, Washington Dear Helmiat • I have turned your Renton Resolution regarding Metre and the double payment of State Tax on same over to.the Council for their study. However, I believe I should inform you as to the information received by me from Ruth Ittner of AWC which is as follows: I contacted the Association of Washington Cities on this payment of tax on Metro Services in May. They reported that Metro had informed them it would be best for, Cities to pay this tax on a ' 1% basis as it would be cheaper to do so, for, if they, Metro, had to assume this charge, it would be on a higher type tax . basis and Metrb would simply throw the additional cost back to the customer which is of course - in this instance - the City of Issaquah. The Council will be considering this information along with Renton's notice of intent. _ ) Very truly yours, •. .- CITY OF ISSAQUAH • Doris.McOinm V City Clerk r I nA�v G. C. GRAEP, Mayor 1, ROGER K, RETTIG, Clerk 16510 NORTHEAST 79TH STREET , • REDMOND., WASHINGTON - PHONE TUcker 5-1238 October 29, 1965 f ' • Mrs. Helmie W. Nelson . City Clerk City of Renton Renton, Washington ' Dear Mrs. Nelson: Enclosed is a copy of the letter which you requested during our telephone conversation of October 28, 1965. ~ The percentage deduction for debt service requirements will of course change with each City and District but once you. determine this percentage I see no reason why you should not take advantage of this, as we have for approximately the last four years. In regards to the Resolution we received from you. protesting the double taxation on the Metro collections , we have never nor will we start paying the tax unless of course the State Tax Commission finds us out. Perhaps if all cities and sewer districts refused to pay the tax and instead set that amount due aside in a special account it would force the Tax Commission into immediate action. If you are interested in discussing this matter further please feel free to call me. Sincerely, • CITY OF REDMOND R. K. (Roger) Rettig City Clerk RKR : lw enc. _. .- 'r F_F.M.ROb' RTi, - .. JAMES P.WETER TELEPHONE HAROLD IS SHLFELMAN MAIN I819 JAMES GAY 1/VEI ER ROBEFRT$ Sa SHEFELMAN RObERT G.MGCH EDWARD A.RAUSCHER LAWYERS JAMES C:HARPER 1•IORTHE ;N LI FE TOWER 3ORDON'M.OYRHOLDT .r rLOYD F.iFULLE SEATTLE,1 January 2.7,' 1956 , . . Mrs. Florine Shults Town Clerk Box 62 I Redmond, Washington i Dear Mrs. Shults: c . f. Enclosed for turn to you, please find the letter from the Association of Washington Cities and the file attached, 1 have carefully examined the letter ' j; and the; file, and have discussed the contents with Mr. Stevens. i F it is my understanding that under the water and sewer rate ordinance you will be keeping separate your revenues collected from water service charges and . those collected from sewerage service charges. If this is the case, there is no necessity to request in advance any approval from the State Tax Commission covering your method of accounting, I: You will have to report and pay a utility tax„eofe p36 on the amount of the 1;! revenue' collected for the furnishing of water and deposited into the "Town of l!` Redmondiiater and Sewer Revenue Fund," and you will have to pay a tax of _„ aN,9;i.Lcif the amount collected for sanitary sewerage charges and deposited . F'. into the "lown of Redmond Water and Sewer Revenue Fund." Under your rate f ordinance, fifty per cent of your gross collections are allocated to debt service ;requirements on outstanding bonds, and this amount is not taxabl.ea ' and the remaining fifty per cent is allocated to meet expense of mairicnánce and operation of the waterworks utility, and this fifty per cent is taxable. - • -The amount collected for water should be carefully segregated from the amount • IE; collected for sanitary sewerage charges. . i? • . If I can be of anyfurther helpto • !' you in this matter, please let me know. Very truly yours, ir • WETER, ROBERTS e.:,, SHEFELMAN ' . . _____/) �- i' Erc l BY II,I• rr• I � • • I1iri i G. C. GRAI;P 'NL..yo'r 111) 41411 • ROGER K. RETTIG, Cle CITY of REI)1VX I) 16510 NORTHEAST 79TH STREET REDMOND, WASHINGTON PHONE TUcker 5-1238 • October 29, 1965 Mrs. Helmie W. Nelson City Clerk City of Renton Renton, Washington Dear Mrs. Nelson: Enclosed is a copy of the letter which you requested during our telephone conversation of October 28, 1965. The percentage deduction for debt service requirements will of course change with each City and District but once you determine this percentage I see no reason why . you should not take advantage of this, as we have for approximately the last four years. In regards to the Resolution we received from you protesting the double taxation on the Metro collections, we have never nor will we start paying the tax unless of course the State Tax Commission finds us out. Perhaps if all cities and sewer districts refused to pay the tax and instead set that amount due aside in. a special account it would force the Tax Commission into immediate action. If you are interested in discussing this matter further please feel free to call me. Sincerely, CITY OF REDMOND Agegle R. K. (RogerRettig City Clerk RKR: lw enc. ASSOCIATI< . = of WASHINi_ TON CITIES 3935 UNIVERSITY WAY N.E. SEATTLE 5, WASHINGTON October 25, 1965 Mrs. Helmie W. Nelson, City Clerk City Hall Renton, Washington Dear Mrs. Nelson: Thank you for your favor of recent date in behalf of the Renton City Council and for enclosing a copy of your Resolution No. 1334. We will be happy to present the proposal to the Association's Executive Committee at its next meeting. I am certain the Com mittee will give the matter every consideration. With best wishes. Sincerely yours, Chester Biesen Executive Secretary • Member: AMERICAN MUNICIPAL ASSOCIATION Official Publication: WESTERN CITY ti. I Minutes of the Renton City Council Meeting 10-25-65 COMMUNICATIONS:.. (cont. ) A letter from Mayor Custer recalled that the Council had previously authorized the Mayor to proceed in obtaining a survey of certain property within .the Civic Center Site due to question of ownership. Completion of a survey by Mr. Kenneth Oyler determined that the Sartori family still holds an interest in 3380 sq. ft. of property. An appraisal of this property by Mr. Charles Mattaini determined the \,� property value to be $1,500.00 and the Sartori heirs now residing in San Francisco, have agreed to accept this price, declining to make a donation because they felt. they should at least be reimbursed for taxes paid over the past several years. It was recommended that the Council authorize purchase of this property at the appraised price and that the Mayor, City Clerk and City Attorney prepare and execute the necessary documents, with funding to be from Cumulative Fund 1894. Moved by Perry, seconded by Delaurenti, to concur in the recommendations of the Mayor. ' Carried. Helmie Nelson,' City Clerk, reported attendance at the Washington State Finance Officers meeting in Spokane, October 20, 21 and 22, along with City Treasurer, Dorothea Gossett, Deputy City Clerk, Gwen Marshall and Ted Bennett, Utility Accountant. The highlight as far as the City of Renton is concerned was the selection of Renton as the 1966 Convention City. Seattle and Vancouver had also issued invitations. City Treasurer Gossett was elected as a member of the Board and of further interest was a talk by Senator Martin Durkan, member of the Municipal Code Committee, regarding proposed Municipal Code which may be adopted by Cities if they so desire. The new Code would allow cities broad general powers and allow the State Legislature to devote more time to details of state government and not be concerned with the housekeeping of the cities. Copies of the bill will be mailed to City Attorneys and City Clerks for response by the cities and hearings will be conducted by the Code Committee throughout the state. A panel discussion by representatives of the Tax Commission outlined various taxable and non-taxable items and upon inquiry regarding payment by the Cities on collections made for Metro, it was pointed out that they do not consider this double taxation, however certain rules allow protest appeal to one body and later a three- member. Board. An address by Mr. David Stevens, of Research Division of the Association of Wn. Cities, advised of proposed initiative measure whereby the Cities would share up to 10%, on per capita basis, of the retail sales tax. Cities are realizing that they are unable to continue to support local government on existing revenues and have decided to go directly to the citizens with the problem. An estimated $14.00 per capita would be the amount realized. The support of this proposal was unanimous by both the Association of Wn. Cities and the Finance Officers and in order to confirm the backing and make known the great need for this revenue,. earnest endeavor will be made to secure three times the number of required signatures. Other topics of address were Record . Destruction, by the State Archivist and Accounting - State Examiners panel. Mr. Bennett, upon inquiry of additional report he might wish to make, advised of speaking with Frank Thayer of Kennewick regarding payment of tax on revenues set aside for bond redemption,. which case is in Court and the outcome of which will decide further action to be pursued. The City is paying the tax and making periodical claims to the Commission for . reimbursement while Kennewick is just not paying the tax on the assumption that they are right. Seattle pays the tax and files claims also. This was the advice of our City Attorney. Mr. Bennett questioned the panel on matter of budgetary concern relative to non-street costs where costs are in- curred by the Street Fund for other than street construction work and accounted as non-reimbursable items. Constitution provides a fund is not permitted to benefit by another fund, and there is no such accounting . allowed for non-reimbursable items, and a City could be written up for ' such practice.' The fund benefitting by the work must reimburse the street fund for any service rendered. At the close of discussion, Mayor Custer commended the City Clerk and-Treasurer on their successful effort in getting the 1966 Convention bid._,_ jo j//�&.5 DANIEL J. EVANS, Go 'tlT� { A."R~ sSATEO E. HOLMeuRG CHIEF, EXCISE TAX DIVISION COMMISSIONERS: -J. �' N GEORGE KINNEAR. CHAIRMAN CLARK SQUIRE, MEMBER �L, /%4' G. MERTON DICK. MEMBER 7'''/889's STATE OF WASHINGTON TAX COMMISSION EXCISE TAX DIVISION OLYMPIA 98502 OCTOBER 6, 1965 CITY OF RENTON OFFICE OF CITY CLERK RENTON, WASHINGTON ATTENTION: HELMIE W. NELSON REG. No. CI77-94 GENTLEMEN: WE ACKNOWLEDGE YOUR CLAIM FOR REFUND OF TAXES PAID ON PUBLIC UTILITY INCOME WHICH WAS EARMARKED FOR BOND RETIREMENT. YOUR CLAIM WILL BE CON- SIDERED AS TIMELY FILED WITH RESPECT TO TAX PAID IN THE TWO YEAR PERIOD IMMEDIATELY PRIOR TO THE DATE YOUR CLAIM WAS RECEIVED, SEPTEMBER 28, 1965. NO FURTHER ACTION WILL BE TAKEN IN CONNECTION WITH THIS CLAIM UNTIL THE LITIGATION WITH THE CITY OF KENNEWICK IS CONCLUDED. WE ALSO RECOMMEND THAT THE CITY OF RENTON CONTINUES TO REPORT AND PAY TAX ON THIS INCOME AS THEY HAVE IN THE PAST, UNTIL A FINAL DETERMINATION IS MADE. VERY TRULY YOURS, EXCISE TAX DIVISION AUDIT SECTION JOHN W. PEARL, AUDIT REVIEWER JWP:KAM 3 • f• POST OFFICE DEPARTMENT PENALTY FOR PRIVATE USE TO AVOID I I: OFFICIAL BUSINESS PAYMENT OF POSTAGE,$300 OF . r AMP EKING }FICE`' . 4) yI .,., :-_� + INSTRUCTIONS: Fill in items below and complete f Ir instructions on other side,if applicable. Moisten gummed RETURN U R N off, ends,attach and hold firmly to back of article. Print on 1 - front of article RETURN RECEIPT REQUESTED. TO n Q REGISTERED NO. i'•',,SE OF SENDER .... , CITY OF RENTON, Rm. 104 co CERTIFIED NO. , TREET AND NO. OR P.O.BOX E 317541 7.1 CITY HALL, Cedar River Park ,I .2 INSURED NO. CITY,ZONE AND STATE $A. y� RENTON, WASHINGTON 98055 ' _. _ C55-16-71548-5—F RECEIPT FOR CERTIFIED MAIL-200 . SENT TO - POSTMARK - 'OR DATE .•' STZTE OF WASHINGTON TAX,TCOMM.;,' •STREET-AND N0. , ,I.!) • Excise Tax Div. - - . • _ -,, 1 CITY,STATE,AND ZIP CODE - . .Olympia, Washingto' n • ' - ' . • M• • . •,If you want a return receipt,check which. -If you.want, .. _. .1 ISIrerl0E shows- 350 shows to whom, delivery only. . l to whom •�when,and address ' to addressee, -• • ' , and when' where delivered •. ,:check here_ - • . ' delivered - - _ 0, 5 FEES ADDITIONAL TO 206 FE"E ❑.0@.:fee = t . POD Form 3800, NO INSURANCE COVERAGE PROVIDED— (See other side) July 1963 NOT FOR INTERNATIONAL MAIL July i I 40) A September 28, 1965 CERTIFIED MAIL State of Washington Tax Commission Excise Tax Division Olympia, Washington Re: City of Renton, Washington Petition for Refund of Taxes Gentlemen:- We submit herewith Petition as captioned above which constitutes claim for refund on taxes in relation to the Ci.ty's Water and Sewer Revenue Bonds and the retirement thereof, in the sum of Four Thousand One Hundred Twenty-Nine and 24/100 Dollars, ($4,129.24). Detailed schedule is enclosed: Yours very truly, CITY OF RENTON Helmie W. Nelson, City Clerk IIWN/dm Enclosures wI' _ TO: STATE OF WASHINGTON TAX CCIHISSION Re: PETITION FOR REFUND OF TAXES 2 COMES NOW THE CITY OF RENTON, a Municipal Corporation under the laws and .3. statutes of the State of Washington and hereby petitions for refund of certain 4 taxes heretofore paid by the City, or to be hereafter paid, to the Tax Comm- 5 ission of the State of Washington, as more particularly set forth hereinbelow; 6 Your Petitioner hereby makes reference to its "Petition for Refund of Taxes", 7 the last such Petition being dated November 20, 1963, the receipt Whereof has 8 been duly acknowledged by the Tax Commission under date of November 27, 1963. 9 Your Petitioner further states that it, has since paid between the period 10 of November 1, 1963 and July of 1965 the sum of Four Thousand One Hundred 11 Twenty Nine Dollars and 24/100ths ($4129.24) on account of that portion of Water 12 and/or Sewer Revenue earmarked and appropriated for the retirement of Water and/or 13 . Sewer Revenue Bonds. These payments relate to the City of Renton's 1953, 1954 14 and 1959 Water and/or Sewer Revenue Bonds and the retirement thereof. A complete 15 itemization of said bond issues and taxes paid in relation thereto will be fur- 16 niched to you upon request. . 17 Your Petitioner, The City of Renton believes, and therefore alleges that 18 such taxes, and the determination thereof, were erroneous, contrary to the laws 19 and statutes of the State of Washington and have been improperly and unlawfully 20 assessed and collected by the Tax Commission of the State of Washington; that all 21 of such taxes and assessments heretofore paid and collected by the Tax Commission 22 . and those hereafter collected, on that portion of the City!s Water and/or Sewer 23 Revenue earmarked for the retirement of such bonds are improper, unlawful and 24 contrary to the laws and statutes of the State of Washington and that the City 25 of Renton is entitled to a refund thereof for the period above mentioned in the sum 26 27of Four Thousand One Hundred Twenty Nine Dollars and 24/100ths ($4129.24), together 28with all other taxes heretofore paid as specified in the previous Petition for • Refund filed with said Tax Commission. 29 DATED AT Renton, King County, Washington this ;27- ley of September, 1965. 30 31 CM OF TON, a MunicfT• •' C:ot '-etion By: • 32 Donald W. Custer, Mayor HAUGAN.SHELLAN r &PAIN ATTORNEYS AT LAW By. .✓ ;ENTON.WASHINGTON ALPINE 5-8678 'Elelmie Belson, City Clerk l h • yr- 1 STATE :OF WASHINGTON ) ,: ). as. 2 COUNTY OF KING ) -3 On this day of September, 1965, before me personally appeared 4 Donald W® Custer, Mayor and Helmie Nelson, City Clerk, of the City of Renton, 5 a Municipal Corporation,, the corporation that executed this instrument, and 6 acknowledged said instrument to be the free and voluntary act and deed of 7 said corporation, for the uses and' purposes therein mentioned, and on oath 8 stated that they are authorized to execute said instrument and that the seal 9 affixed is the corporate seal of said corporation: : , 10• GIVEN under my hand and. official seal the day and year last written above. 1 ,77 • A Notary Public in and for the State 13 of Washington, residing at Renton. 14' 16 , 17 ' 18 19 • 20 . 21 22, 23 - 24 2.5 26 ..27 . 28. , 29 30 , 31 32 HAUGAN,SHELLAN' . . &'PAIN .. 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PZ-VLZ --c ,.!...q..-9• --DP-g-79„,,, c.::". ,.").i;/ i.7"/el:^ ..f.•:•r-.' 7,17_,4 ,' :,',;/ ' ,,'kr , ,i II_': %' v z £ -' ' 1 . ....a. ' • ., (• - ,) • • - - , , i• . .,' ' i I :."C". .' .1; 75,L1 c ,/ ,i -/ -, . 1 .1 i':i.4 , , ,c,WV_V_.• 2,41.14,_)V.,---- , • • / . : _- ../ B.,2-%- i.4 ‘ii/n --- -'(.- . .7/ .-' i j"1.) l,.- 17 , ,'„Y,"?z ,;)'1 ( INTER-OFFICE MEMO Date September 24, 1965 From: Helmie Nelson, City Clerk Departmental Account No . To: Ted Bennett, Utilities Expenditure Account No . MESSAGE We are attaching herewith a copy of Petition For Refund of Taxes to the Washington State Tax Commission. Kindly check over as requested by our City Attorney and return to this office. CITY OF RENT ON O RENTON, WASHINGTON' OFFICE OF CITY ATTORNEY . "' Geiard M.Shellan,CitUAttorrie�. September 17, 1965 :: • Arthur L.Haugan,Ass.t,City Attorney. IIelmie Nelson City Clerk City Hal „ Renton, Washington ` Re': ' PETITION FOR REFUND OF. TAXES Dear Helmie. We are handing you herewith original arid. two copies of an additional Petition For Refund of Taxes which we ask you and Mr, Ted Bennett, to check - _ - - over carefully to be sure it meets with your full approval and that the ;. . ,,- amounts therein stated are correct.' Upon approval we suggest that the original of said Petition be forwarded:to the Tax Commission,;registered * return receipt requested. 'In reference to the claim for refund on metro. charges, .we suggest that you refer to our previous correspondence with the Tax Commission that tie had forwarded to you during 1963 and early 1964 especially a letter to you dated January 6, 1964 in which we expressed our opinion in that regard. We do not believe, at this time, that much good will occur„ if we file another Petition for Refund since this is primarily a legislative matter requiring modification of the existing statutes in order to exempt the City-from being taxed in this matter. Again,-may we suggest, that the contents of this • ` dispute be forwarded to our State Representative, and possibly the association • ':r. , for Washington Cities, so that an adequate bill may be introduced at the next Legislature remedying the present injustice; • If we can be of any further hak to you in this matter, please .let us ' , know. ' We are returning to you herd-Ii i your subject 'file. - , We remain 7.urs very trul :_ . 1.AUCAN.AnD G e ccn Ted Bennett :Mayor t .. President of the C. ncil ....22..2--co- (.., , l ' //(3 , _---__j 7L---24__-•" (-)'--e-7'7--4---27-cf---4•v.--,71.--c,..i-,,_,' — .,-.4./-e--C..-... k2 • • 7 „,--------' C,cg _ .„16,. e,,-)7 .--e-- --I:3 i-,-< ------ 0. ,-,-. •,7/(-7 — _ . .= -.., ---.. . . 4 q I . 71 ' 1 7. 6. / / 11q-0° _------ _ C)/ ? , 5 AlLo /0 9, 3iff.° r eK-7 3 0 V) aiVU _--- , 6, ,_ 7/ -7i.'zt4 ,/ &,-) __,L- ,.); 4,t ,, —_, '" ( [• I.,51 ' /1 • t aAl e . • ;4 --L ---''*s.,,1' I• INTER-OFFICE MEMO DATE: September 13, 1965 , TO: C. M. Shellan, City Attorney ,FRO1: Helnie W. Nelson, City Clerk RE: Maim for Rebate of TixeS Paid to State "Ffetro end at nd S,ti.er-i:evonue Bonds) Dear Mr. She]l&n: We are handirg you herewith our complete file. on claim s filed with the Washington State ` ,T x Commission. We submit also, for claim purposes, (AA.) Metro charges, *4,71.3.25 and (3) Water, and Sewer Revenue Bonds, $4,129.24. which schedules include payments on Metro fro^i.July, 1963 through July, .1965 and Water and Sewer Revenue Bonds from No7cmber, 1963 through July, 2965. . Included in the file :a the previous claim submitted August 1, 1963 and October 1, 1963, for rebate of Metro charges in Qum of $1,958.85 and Petition for Refund of :$4,656.66 by claim filed November 20, 1963 on Water and Sewer Revenue Bonds. . We note that when we filed previous claims you had requested copies of the Tax Statements , however, inasmuch as you have them in the file end the Tax Commission has the originals we did not feel they would need copies, all information being provided in the schedules. If you feel copies should be submitted again anyway, please advise, Heinle • INTER-OFFICE MEMO D at aeptember 24, 1965 From: Ted Bennett, Utilities Departmental Account No . To:Helmie Nelson, City Clerk Expenditure Account No . Message: I have checked the Petition For Refund of Taxes to the Washington State Tags Commission as requested. - My only question is the November 20, 1963 date. The previous petition was dated November 20, 1963 but the refund covered the period ended October 31, 1963. Therefore, this petition covers the period from November 1, 1963 through July 31, 1965 4.A rt i , _ s qq N! T'°R� T A5 IN R` Ot`l H G ONE d vitE OF CITY tIiIORN£'f:::., .. • r ; J September 17, 196.a 'Gerard PA:'Siiellon, Ctt�:lttoi•nc� P - Artfiur•a,:Haugan,'Ass't.CityAttornerj ;� •� oI �1i r 1 tti (J/y� .S f 1 •Citt 'Cleric' ' City Hall Renton, Washington:, • Re; ph.;TITION FOR ',1: FITNi) OF' '7'AXli , Pear. giel nee <;- handing you herewith, original 'and two Conies. of 'an additional- ','; Petition For Reftind of Taxee.:'whichwe ask "you and,Mr, red Bennett to check efull � over car to be:y _sure it meets With your full .approval and that the'•,'. ,_ amounts therein,stated .are correct. Upon approval we suggest .that the • original of said. Petition be forwarded to the Tax Commiss:i.on; rcgi^t,ered'd: return' receipt ,requested. , In reference to the claim for refund on metro charges, we suggest 'that:you refer: to' our previous correspondence with the Tax Commission that we• had forwarded to you during 1963 and early 1964 especially a letter to'.`'.. . : you dated January 6, 1964`:in which„t,re' expressed our opinion in that regard.,-- We do not believe, at this time, that much.good. Will `occur ..if •we':file another; Petition for Refund' since this is primarily a legislative.matter: requiring modification cf the, existing statutes in order to exempt the Cityg .>�.'•. p from being , ;x: .`,`.;•. :' taxed in this matter, Again; may we suggest; that the contents of:this. dispute be forwarded to ;ur State Representative . and possibly the, association; for Washington Cities, so that an adequate bill may be :introduced at' the. net Legislature remedying t,fia present' ' injustice - • • If we .can be of any further to you in this matter, 'please let up know. ',We are returning .to you her4Wi7 your subject file. : • ¶7e..rema is Irv. X urs very truly, ll7}A, T �fA*1 A*t11 i ' {' r a i ,� - •,y .I - ''i '� ill'f t�Vt�1 L�,tvU ' ; ' DV Gerard . ,a l'1et. ft: t2.0 'mod Benno+t'Z or' • _ l:r'taa ident of t `` C0 9 ^ 'y . • ' - ti C- '' l!n: F-77-2/1 ' ' 7 ' I-e.i i .7 ,.;,:'/ ,.•,..:',:,,,..:` 27 4-2 4 . 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II 13 3-W/i•e: 7 .7 / ;2/g !.1g - )4 5 6''; '5.) I k..., 6F' 111 " . , , I 14 "7 /1 7 '1-? ? ---f 0,`" ' o. 15 6 A 0 fc:r44: 7- 1 0 P• I f 6-3-2 1 Z 3 4'0 ./f - i ,)5 L i 1 !II 111 16 7 ! C- ' 4 t'''f,,C=„•-',-r P? s<;'L:. (.,0 02 C cili 4 . 8 • 18 9 No V e•.14,4,7 A'---4'::. 111S?• ,,c1 ,V 41; LI 4)(9 _l_F • .-:,'i's,1.-•:,7- ., .. . Y601 •ii I I 17 '1' 19 !O 0 Jr:,...,5: //I.q/-!-71-..1'.. . • ,f-f7 • ii‘. 1, 0 ,9 O 1p 0-(- I 20 1 / q hi„ r 1I 21 2 I ' 22 il 1 47,2 -L.ri- •; Li,2 .E : :45') lie . II 23 14 o_7 g i j •;-i ., ,2 1 I /5' .. •fe, • 4 I .,13 ,04. cf.; 4, ,!; ,..,q-.? „? 9 R. 57 24 5 4" eic..; '4. ,,!, Q' ffill 111 41 6.';t5' '; 0 2: / :., /.i -) 0.i. /5- I 25 6 A./I -;./ IMENNI 111 . ' .: ,. ; -,,, -2 • L; 7 I I I I 1 I 26 . I I , 01/0,1 , ,'? 7. -i ::--!-,' '.7-.,- 7 1 1111 111 115 1111 II . • 1111 27 8 • IIIIIIIIIIIIIIIIII 7111 All r.-- •- .../ _,: g ; - , I 332 109 o I II I I I. 1 • 2, .1 .1 • - • inmi • .1 • • • in 32_. 31 III . MI III — il 111 MIIIIIME La In 1 1111 Ill 1111 1 1111 33 41 . . 111 - 111 111 II.11.1...1111E 111 Ill II MI II ill 34 51 1111 MI 111 — 111 MEI • III II III III MI III III 35 61 111 IIII . III • t It II III III III III •36 - r- 7 • • • • • • • • • • • • • • • • • • • • • • • • - ... ir1. .- �yyam, • • • I, ., ram' ✓;_ ,?) -?t %, �7;7 -'1.: -'- xl G =j r7: ark ay 6; = j - - _ - - .. : - - - . . . ., a._._i2_��bYs%ii'�7ei+eriiii n�i.e. Y _`''•v' • • ' .LLB �� F .' ✓1 '' UM LIT'IES DEPARTMENT o Rs NTON,' WASHINGTON • „' �' CITY HALL, CEDAR RIVER PARK, REN70N, WASHINGTON 98055 %1LPIfJE 5-34G•1 • '^sue � *`' , ?T cAPITA� - DeCernijer_-�Or 1964 • Honorable Zayor"D, W. Custer .,_, - • Members of the City- Council - Your appro ;al . is herebyrequested requested to .make the following- transfer of Funds: . From Waterworks - Administrative 7100; 201 Statewide & Social Security 02 Prepaid Medicaln00.00 302 Utility Service - Metro • 300.00 306 Stationery5U0.00 Equipment Maintenance - 5 320 AuditS nrO,�}�, State Examiner • 550 .00 z, 000.00. • To Waterworks - Administrative 7100: 5U3 Taxes $ 2, 00`0.00 When we were , preparing the . 1964 Budget; we did not include ude the State Tax on the Metro Revenue because there was a question as t0 whether we should be paying the tax. In fact, a ,refund as filed withtheclaim for State Ta:; Commission for payments made • thru June 196:4 and we discontinued making payrnezits -for the ,period. .... i from Julyr.� 196 t through November 1964 . Our claim, was turned down and we were advised by our City Attorney to pay the back taxes and to continue to pay the tax on current basis. • Based on the circumstances we eel the request for. transfer is reasonable and -justified.• i • • Very truly yours • • WATERWORKS UTILITY ' - . r' Ulr�3�crmt� W. E o BENNETT, • i\r.� cn.11aLenL I; r? 11 nzi „`,, O. 4101 October 29, 1965 Washington. State Tax Commission Excite Tax Division • Olympia, Washington . Gentlemen: Pursuant to RCW 35.82.04 "Business Classification", the City of Renton has included in its Business and Occupation Tax.Report the following Metro Sewer Charges: . . , 2963 , City Sewer Metro , . Total -- , 1% July $ 11,019.47 - $ 11,019.47 ]. 0. 9 Augu1:3t. 5,761.04 . . 5,761.04 . . 57.61.. September 1.1,137.05 .11,137.05 111.37 October 6,723.20 6,723.20 , 57.23 '' November 10,963.78 . .. 10,963.78 . . 109.64 l', December. 6,179.00 .103,219.06 109,,398.06 , 1,093.98 1964 . 1 \,i nuary_ 11,036.55 21,,639.48 . 32,576.03 , 325.76 February 5,681.80 . 12,933.56 . , 18,6I5.36 , 186.15 . , March . 11,024.20 . 21,469.71 32,493.91 324.94 April . 5,714.90- 12,734.40 , , 18,449.30 184.49 . May . ' 11,362.55 , 21,946.73, , 33,309.28 333.09 June 5,739.32 . 12,828.18 18,567.50 . 185.68 July ' . 3.1,564.77 21,743.46 33,308.23 333.08 , Pugust. 5,708.45 , . . 11,632.17 . 17,340.62 , 173.41 j September 11,608.05 , 20,943.36 41,551,41 415.51 October 5,971.20 , . 14,877.32 20,848.52 , 208.49 j; ,November ., 11,857.50 , 24,426.30 36,283-.80 362.84 December ' , 5,947.16 , • . 14,660.59 20,607.75 .. , , 206.08 1965 , January .10,886.14 . 24,362.16 35,248.30 352.48 February , 6,607.62 14,907.55 21 515.17 215.15 ' March , 5,951.28 23,906.15 r 29,857.43 298.57 - April , 5,686.45 ° .14,628.70 20,315.15 203.15 N. May . 10,623.45 , 24,053.52 " ' 34,676,97 ' 346.77 ' June 6,983.58 20;401.19 - 27,384.77 273.85 • `, July 11,140.09 25,115.47 36,255,56 362.56 $211.,878.60 $4'f1,329.06 $683,207.66 $6,832.0'1 -City Sewer 2,].1.8.79- , Metro Charges t4,713.28, , . Inasmuch as Metro has reported and alsopaid taxes on this income, the City of Renton, which is merely .ac2hg as collection agency for the Municipality of.Metro, l' is requesting reimbursement in the such of $4,713.28. Please refer also tokmr prior claim for reimbursement under letter dated August 1, 1963. Yours truly, He3mie W. Nelson, • City Clerk . HWN/dm . . �'\ • ' .__ • -: , • . • _ . . .. , • ,, i II - . - — '1 - ' — ; • ET . . • . „ , i • ., . : . ; . , • ik. . •. ., " • • ' , I. • .! 1, IF, ' I. . . . . . . S: ' .. • ; ' ' • . ' ' . , . . ..... - 01 t , • ., . „ . • „, . • , . . • . .. 61 . .' . . ' • ' I, ' ' • ' . •, • 81 . . : ' ., il,r • . . • , ' '1• . '..-. LI . . . ,, . I . . . . - ' 1'1- • 1 i , . ; , .. 91 . , ! ' I • , I I, • , - -- -- •- 1 ; ,i . 1, ' , : ,. . ; i ::. • ' - 41, . , l' . . i. 1, . . 1 1.. ,i'd•VI ., . . ,, : • ' , . . , „ . ,. ,:, 1.: . • I . • •. 1 1 , ' ' 1 ' i : 11I .1 I ''' S. _ 3: • ".: . . ' -, i ' 1.1 1 - ' - - I - - ' I — ,:‘ I. , • ' '1 . ,, i , •ii: . . ! t - -- ,• •1 ,1 , . . . I 1 ' : • i ipi,T . 9/./, . : :1 , : al 3•1,,g I:1 1.?: _. . ., 1, • ci • 4 : , . , . s • :: ',-7.,;55-t'1..,7- j- - : : • : 77 ) 11 57%1 ,1, •- 1 ri 1 . „-,, ,,,,1/.., 1,, ' , ' - 8; to', . ' .....,'&i'-',-3..;:6 '9 ' . !i ! .„-fr.,,,,,,AP, (' • L.; , .1 , I - .- . . , 't;', 5,;.9 17•. ' - . 1 . _5-h F.,1",1 011 , . - ,./- v,!;-,vc. :,: 9; . . I , • I. „ I ' . 5/5 t1 'C.)io7 - —.' ' / , Olt,g t 11/7 1 - ! : : ' -1-.'b'4,7.4i- `'i- '- • : !'1-•- •',• '7 1-iY-61 1/- • •. • s ! • •,, , . . I . 51-761.-, Eir: • , — .g r:1 15,: 5; . - ,,- : f.-/, ,,,.-2,;:!,1 V,•::/i ir, I •f'....ci P e ; 1 .: J.,:.-; ko:!6 p 1 : • • ' rl boll/ I . ,, „,(,..,;.•,ty,,.-,,', ,..:, ,',. ..i:/ ,- E' if:r:5:'E. ' 1 • // t/11,1t fr,c. ill T•gds all ! . . . :/- 41, i,,#,,:-A',v: •c:: - 3;! i . q .. • . . , --,,C. 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'1,6-1 - '- • • • 1 s c c .'61'6,11...8 ..,,,,;.,„......5 ' . - , 0 1e „ 5 a ,I,, ,/ 6 , , ' ' ,I; • ; ., . . i.17'76./ .; 8 .. . : 1 1, I. • ' , ,70 g6t- bof - ;, kir E•t?/ , • i, 61)(4, i - ; ' •., :„ ,f.,;.,!•:;:‘,;,,,i..,;-/ j !.; L •L ' " !a/- ' ' ' • • -- - • • i '-: - - 44/ 'T!b /q/: . . ,. : ,;.::7.:„.,•,,;,; ,14--'1=i,e• ayiii. • ,,, '9 e Fe,L5 / --- - - : • - • . ' - ..-1,-- - .. ' , ' : • oe firt'L 'Sr : " - - '; - . . ,- 1v0,.__Ll4i ,,,4-04F. I 11 " . i 1/;/ 'IP/11, -C-i . :;: ' ' , 1 •,'` , ; , , , , , '' 110 IT,94,Y: i '• :: . . ......,,,57i•-',•_:'":,pe . . ' _ . 1,17 4• .1 0 I I /6 , ' • • 1- --'c, I It 6'to ,iii. , ,', / .1P"-__L;'• ., , ' 1 ' i : i, , , . • — ,. ... - a • : L , . _ . -7`Vi:_i___- ' ' — - - •vit'4...45---0,Y./..74,C• - •.- - -- 'ri: ';')'),,ri:-.5--7 1-11 7 - - - . . , - . - -- , -, ;•, . ,. ., .. • . . •. . , - • • - - • . . - . . ". •...- , . . - .. _ _ PZ-17L2 . .. . ... . . ;;c ./7 12.__C irr-P.,:i 6/....V.teff--4- ,c °.6,i, I/ 1-' ALL' L'oict:',),,1 Zie$17.-1.idd ,..„.r.i...... .:;..,.4,4Lii:::-)- _:,4, S';•7",j7,:l.'zi„.A,01,c'j C- I Z i Y'121:) .c1P/0/.7)"... Ad. ein „I' e.".; I.f.. . . 1 -. ()L:V-1---.)/./1/ ( (— • alb ■_®■_®■ a 4 _-a a a s • ■ 1 a as®a®®■ a 6 IA■M o ® ■� ■ • . ■ ®a__III_ a0:a ■® ! II-®a®®U-®a--a ®® 9 'p ' a®MINI®®®® • ® ®I_ •. I■S a�--a 11''ff ■ i a ®a a -.aava 14''4f •. a in n/ mina I I a II 13 E f a effli®®a ®■__a®®a ■ • ■®NM ' ®a__ , ■_®a®tea��I Ala■ 16 . iniM a� a a®®a--•_-a 17' Cf a® a I' a® HE a_aa• tea 18 :r ■ BM® ! ■ ®• ®■®®a I®tea 19 H • WW1 11 • • • II 2° -2- ■ a a Ell a ■__■ ■ 41 ■® a '--� , a®Ia■ ; ■ --■ ■ooa 44 4 + 4 1. 1i / ® i I_ ■_ I . ■ 44 g i; 45 i a®mom® i a aa�®� ■®®a��I�� s , , a , ■ IL ®• I® . a • ,4 ■®EMS ; ■eta ■ 47 - r ■ a® a® a ■ I®�■ 48 4 ; ' -- i a® • a a ■ 49 ■ i all® ! ■ a HIM NM �I E i® i a ' � (" a ._.-®■ 31 E ■atinia a�iaa Oma '� owSte■�—I 34.MINIMME ■ ■� I ■�_•pia■ 33 ■ = ®® f ■ ■ I Sall S_■■ate■ 34, a� a®Mill I..., . a a a�--. • 35 _ ®a®®a i®a ®• a® ■S_■ • �■ 37 ®■ 111® ® :■aa®■ ■ ■■■�•■a®■ 40. ■ •® ■®®•aim• ■ I ■ 44 ®■ ■ I 111 ; ,®I ®a® ■ • a 43 ®•ai®I ®a®®p• ® a_®I��®oa®I 4 pay * tte '� vWAS F3#1■N fi4®N the Jet Transport Capital of the World OFFICE OF CITY CLERK October l9, i965 Re:. Protest to Taxes Paid by Citiees. on Metro Collections The .Renton City Council, at its regular meeting of. October 18, 1965 has adopted Rosblution Noy, 1334 regard' ng the above captioned matter. VIo forward certified copy of same herewith and roauest your support in bringing *bent c xrective neasuros' to eili inare''this unfair double taxation. These taxes paid by the -Cities and Metro on the same ineoiae are costly and 'un uSt, Your courteous aid in this natter will be appreciated. Yours, very truly, CITY O RENTON Helmie W, Nelson ✓ City Clerk Hi'IN/sn Enclosure cc: Governor Evans Senator eurkan Senator Gissberg State Representative Garrett - State Representative Grant Asa'n, of Washington .Cities x Cities acting as Collection Agent -:Copy of _the..attached letter was nailed to each of the following: a'Beau Arts Village / ) " Patricia'1)3; Liston Clerk-Treas. , -�.� � rL-ram' / ��,. P.eO; Bellevue i+Jn, 98004 ¢'� .''Jean S. Scholer, .City. Clerk City ilal'1 Bellevue; Wn. 980.04 • C. Caldwell,•`City. Clerk : :'''' : City" Hall Bothell, Wn.;_ 98011 %T,lenn G. -Clarence, City. Clerk City flail •lloughton, Wn.:. 98033 /Doris McGinn,. City Clerk_ City.Hall'. Issaquah, .Wn. 9802T ,./'George E: .,Anderson, City. Clerk ;, City Hall Kirkland, Wn. .98133 ' "'Charles C.:: Rosserman . . City Clerk; Lake Forest Park Seattle,jWn. 98155 -'Bernice Sowden, City Clerk City. Hai1 Medina, Wn: 98039 ./Allan 'W4.1 Lucas Clerk-Treas. City of Mercer'.Island Mercer I's'and, Wn;. 98040 /Norine Martin, . . • Clerk-Treas. Town of Mercer Island Mercer Tsland, Wn. 98040 Joseph Ittes, City Clerk • City. Hall ; Redmond,! Wn. 98052 • - Lorraine M. Diede City Clerk City Hall - Yarrow Point . Bellevue, Wn. 98004 1 } 1 (e. ''' '. ' �////jay+// �J Rent /v or ii -,, ; `a ° •W A S H I N G T O N the Jet Transport Capital of the World .111Q10.1100 OFFICE OF CITY CLERK L w • .., October 19, 1965 The Hon. William A. Ginsberg state senator -Chairman-Sub-Committee on Revenue and Taxes Rt. 1, Box 41 Take Stevens, Washington Re: Protest to Taxes Paid by Cities on Metro Collections My Dear senator Gissberg: The Renton City Council, at its regular meeting of October 18, 1965 has adopted Resolution No. 1334 regarding the above-captioned matter. We forward certified copy of same herewith and request your support in bringing about corrective measures to eliminate this unfair double taxation. These taxes paid by the Cities and Metro on the same income are costly and unjust. Your courteou,= aid in this matter will be appreciated. Yours very truly, CTTY OF RENTON ----&.4,,c-c z...„/ ),-- ./i...1.-2.1.1„.L."/ Helmie W. Nelson, City Clerk HWN/dm Enclosure cc: Governor Evan- Senator Durkan Senator Gissberg State Representative Garrett State Representative Grant Assert. of Wa<hington Cities Cities acting as Collection Agent •it7.4: C. '1 " ,A • 4- - •• •,• -..• ignitor:Ira to Oa eillt WO, „It #..- : • • -.63 : •. r • -1.4 it 4. • ..F•GX ,ic: CI 0 -..s. •;- ' v•-• • • :,* G =' • ,.r to 4.17,• 7 • •, : `.; .1 ); '()Ccr% VII: :3V;1. Zi;;;.! Off rj 7r • • tir. ‘ 0?."1.r.,..; ''110:‘c.J • ‘4. ;- firti.== r." ittl'arPZ.:-131 tav!;-:/367.D.;:- : i; ?)-71:•.;-: s • ; ç1 44 b. B1 ••••wilt; : ;„:0 ,'5 • 10'(t ;109j" .7 r.. • • • t..v. • ,•Te); wx.?d. ri In 10• 9V1.1131i1 '. 4•5,.7:3•T; 41,,f "". •') ,i•O'±W,14"!' ==t (.a to _of Me no n -it kr" trl ,WA S M■N G T O N the Jet Transport Capital of the World OFFICE OF CITY CLERK NA October 19, 1965 The Hon. Daniel J. Evans Governor of Washington State House Olympia, Washington Re: Protest to Taxes Paid by City on Collections For Metro My Dear Governor Evans: The Renton City Council, at its regular meeting of October 18, 1965 has adopted the enclosed Resolution, directing that it be forwarded to you with request for your support in bringing bbout corrective measures to eliminate this unfair double taxation. Your efforts and courtesies in this endeavor are of vital importance to those communities in the State so involved as these tax penalties are costly and unjust. We thank ]o for your consideration and aid in this matter. Yours very truly, CITY OF RENTON Helmie W. Nelson, City Clerk HWN/dm Enclosure r it �y'e.K p £"{,,ri '1 1 ,'1'�N i N. •SZX .V 1�'�.r+3�n ice^ '•. • f le• 1.);•..1 . A i 1%.•.10'000) i ea,� _ It. •i?:`,+.+'1F'+ °. i t ►,1 She mi n s pia +1�A 1 . . j � rr J .Y'i S'S y Gv')'_ tPi. -=,1 4.) yor2 sr PL V_, !, t,a(1 t9y r[' — I d LSr Y;i ') 'If.'' '' PA tlY;7,•, .. prilkV '11 41,A10._, R ` ,k4 ; .' W A 5 M I N G T O N the Jet Transport Capital of the World ' rJi + 1 '.,- ', OFFICE OF CITY CLERK $ 1i " October 19, 1965 pi. tr.- Association of Washington Cities 3935 University Way N.E. Seattle, Washington 98105 Attention: Mr. Chester Biesen, Executive secretary Re: Protest to Taxes Paid by Cities on Collections for Metro Gentlemen: The Renton City Council, at its regular meeting of October 18, 1965 has adopted the enclosed Resolution No. 1334 in regard to the above-captioned matter. We forward herewith certified copy and request your support in bringing about corrective measures to eliminate this unfair double taxation. These taxes paid by the Cities and Metro on the same income are costly and unjust. Your courteous aid in this matter will be appreciated. Yours very truly, CITY OF RENTON Helmie W. Nelson, City Clerk HWN/dm Enclosure MyA' p �,. t r �• ``.J Li ltriZ.tl i. ...-i .•a: hot o•X't•7t'At.•4 tat,M1Adr, <417< *+ f ( ♦ •, e 63.4 ft'ryi. ?•nQ;' �(.�J:'r;3C:�Sa•'.. 9V.;:j'..+9:: :l %Lei r• 8"? +-40C.IT of•"' 0 ;1f,i ire • . ,. .,p •. >r 't 4:"1.1 "i" 17-111'' sC t:;gzlf! ulu:401 i ': $: t 0 (i7 It. 'k { Jet4J :?.' • 6*y,� .': •t,.Vr. ':.;` tti3 t- ; t fFF- ;f; .t'.' " ' jfirG ,L'4 'L,' 119.'tt` s.y;'r3 •,.-.r j t L' :r frt. If:o r : l;p{* bale V 01 f1•11).4. a t1$'3 t31:{'kr.r..bu!, i ' W`=0 4 ...'►};• . i(): ;'tvz•{ tV4 "O aA'Ii: !KC ,9 r1 1'14!.,7/ .J :t!?''l i v,"{C :,s 2":t: >'t. 921OJ1".-: 3€:;Fr.. ;'! " =f/ d l '_hot s e ^J .44 !te f -tii) 'tuts .•10 fit tp•' tJ -01,3=1 INTER-OFFICE MEMO DATE: September 13, 1965 TO: G. M. Shellan, City Attorney FROM: Helmie W. Nelson, City Clerk RE: Claim for Rebate of Taxes Paid to State Metro an Wa er an ewer evanue onds) Dear Mr. Shellan: We are handing you herewith our complete file on claims filed with the Washington State Tax Commission. . We submit also, for claim purposes, (A) Metro charges, $4,713.28 and (B) Water and Sewer Revenue Bonds, $4,129.24. which schedules include payments on Metro from July, 1963 through July, 1965 and Water and Sewer Revenue Bonds from November, 1963 through July, 1965. Included in the file is the previous claim submitted August 1, 1963 and October 1, 1963, for rebate of Metro charges in sum of $1,958.85 and Petition for Refund of $4,656.66 by claim filed November 20, 1963 on Water and Sewer Revenue Bonds. We note that when we filed previous claims you had requested copies of the Tax Statements however, " the Tax Commission has the originals we did not feel they would need copies, all information being provided in the schedules. If you feel copies should be submitted again anyway, please advise. Helmie 1: FA('; .,.,T• .. CI,CFI . :2 ( ( 1 i - . , '-..> . ;.::•::. LEGISLATIVE COMMITTEE REPORT Referral: of'9-27-65; Claims filed by the city for .rebate. of taxes '` It:is'`the recommendation of the. Committee that urgent requests be ;.. made to the Association of Washington Cities, the Office of the Governor, bur Legislators, and other Cities in King`County to 'take. all necessary steps to amend existing tax laws so as to eliminate_ the presently existing tax levied upon the Cities which act merely 'as collection agent,of sewer revenues, for the Municipality of' . .Metropolitan Seattle so .that all revenues -collected for such Municipal • Corporation (Metro) by any City, which are then,remitted to it- immediately in'full shall be exempt'from any such state tax. : It is the further recommendation of the Legislative Committee;.that the City Clerk file claim against the Tax Cbminission for .the recover of;. this tax as an additional protective measure: • ; rzee.../ , Jeanette Dahlquist Chairman. . • L INTER-OFFICE MEMO October lU, 1963 Date ell.`3►ICS OF DM CITY A` TOat Z From: Departmental Account No. Ida. Ia2nie !Aloofly City Clerk To: _Ex enditure A ' o t ce: € .r. totlatld Costar, Chnr€�in P cc: rare ir.' Message •,.. s garaitat{ctt C itte Utilities Department �..._. ___o..w_..._ cc: tire. Itarathsa Gossett, City Trees ltr: AMITEINSINT TO SNAGS CAKES Est are handing you herewith stencil cf the proposed Ordinance ascending Section 8-715 of Title 'III relating to sewage .ergs, which we ask you to check over carefully. The pr°esont Cr,linancs provides that the Matto charges shell include the State Utility Tax. Ws have left that out and in liwu thereof inserted another paragraph. We understand fress the 13t 3 it! s iiepertmeut that the Ter Commission has taken the position of imposing this tax net only on metro, but slag on the mnicipelitits that set es collectors tor Metro. It was thought that this :r.sy b a •vatter that should be paid by tiny ukars instead of by the City exclusively, However, if you wish to go back to tba nsw ge at the old Cr©in.at%ce, the proper corrections t,ould heron to be We relea in, Vary truly yours, I ... ti A?m 31 FILAN 4IS:tw tenclosura) 1 by: Gerard MG Mellen, City Attorney Form M1 - Mayor's Office V I`' Y{l1 - '.V r. "F J • .,:` :1, ",'-.-, ., UT1LE IES DEPARTMENT -.. '.1 .E:N.B'O , S - : -" 7 '1 h , "vf+: e'" ;' '+r CITY HALC','CEDAR ,RIVE'R PARK, RE"NTON,,:WASHIINGTON'`9805, 'o,' 7 _3 v , . .. .. ALPINE 5-3464 SA°R; ; ,, �'Z 'December'. 30,, 1964 . !IPITA . Honorable Mayor D. W. Custer` -Members of the. City Council, ; , • , Ff, Your approval i,s herebY' requested to :make thc,• following transfer o: Punds. From Waterworks - Administrative 7100 - _i 201• Statewide & Social:, Security - ;'.; 202. Prepaid'` Medical 302' Utility -Service Metro :'r ',::; ;i06 Stationery Bqui m'ent Maintenan • ce ericaa0. 00 ;320" .,AUdit State:"Examin 50 .. -,:I.TO� Waterworks Administrative 7100: $ 2, 000.00 . 1_ When :we..were °'.preparing the 1964 Budget '-."";'r:::.: � " . , ,, we•'did not..'inclmide','tlZe .': L.;;-.,, State Ta. :on- the Metro :Revenue because there,. was a question:•as •" .. ' - ,i :to,:whether: we should. be a ;,. _ P Ying. the tam. . • In fact •-a''':clai-m for refund:, was filed 'with .the'",State Tax Corimmisssi:on for a month :Mad'e /_ '' '.t.hru: June .1964: and we `d,' c o .: s.,P - �ts n•tinti c1 mak..�.ncJ` payme,rmi.w ;#;c�,r the �ac::I;:i.cact':1_`-_ '< from-':Tu:l,y :1964 throe hi -Novemhei: i. - � a�.»4 "O.u1 C:1_�1i-111 Wcl:�. 't'Llrnec�:' . . ;;, ;F. down and 'we were .adibed b ou.r '' , y' _C:i.ty' At to to pay`'d=7.iG' h�i�l taxes _and 'to "continue t .��.: pay ,the tax,:on ,,currLrit" basis'. �. ;.., 11 . .• ;1Based on the 'c`ircumstanc"eSi, '-w� feel t e'. 'h� rcgtiest '�or tr'arisfer-- •.is reasonable -and justified - ' '•' - k `a Verytruly - OUr�s' WATERWO Ri{a IJT, rr. T. ,I } • •1 11 ����Tf 1 W 1 �4 1.1 -IVNI cC c>•un to A 11't 1„ 41/111 • Y ` CITY OF RENTON RENTON, WASHINGTON OFFICE OF CITY ATTORNEY Gerard M.Shellan, City Attorney Arthur L. Haugan,Ass't.City Attorney /n ,r/ TO: Helmie Nelson, City Clerk Date: January 6, 1964 2� `/./ cc: Mr. Bert Anderson, Supt. Utilities Department Dear Helmie: Enclosed you will find a copy of a letter received this date from Mr. S. E. Tveden, Chief of the Review Board Section, Tax Commission, Olympia, Washington, which we trust is self-explanatory. Enclosed you will also find our answer to said letter. As previously stated by us to your office and the Members of the City Council, it seems laghly unlikely that the Tax Commission will voluntarily relinquish the collection of said 1% tax. It seems to us, which view is concurred in by other 4-.4 city attorneys, that we should seek relief from this burden through legislative means. We might, therefore, also suggest that a copy of this correspondence be forwarded to our State Representatives and possibly the Association of Washington Cities, and request their help in resolving this:: problem. If we can furnish you with any other information, please let us know. We remain, Z77/ . ' Very truly yours, ''HAUGAN AND SHELIAN ./ / ,_,,,,,),,,,,,,,474,7(. ,...,_ By: Gerard M. Shellan, , City Attorney GMS:iw \ ,ti . , ' r. ... • • ., - .. d .. - y i t:.. , * . ALStff.R7 D. ROSELl1P11,iG. . N _ - :'4'''61,'.a+vti h''� G _:5' .:`;' 1 ., "t _ .c�i� (" µa,:,— O '�';" 'Y _: j � COP11,119810N8n0: � ,� $ _ ICNI¢p. ¢AC1 TAX DIY1810N .L-• q,•,, , . .p: tip.,,- . . CHANL¢b W. HODDE, Cnwlnl.nn ::':'' `1;•X,�^:f;�a,,y '.i:f yC) •' CLAP:''SOUIR6, m¢muen �`-tuy\rL11,•<,,:, ` 41 G. W¢RTON PICK. mama¢n 2§' ��rae��" STATE OG WASHINGTON VAX c ©c GAOvOBON EXCISE TAX DIVISION • Ot`lsa P A January 14 , 1964 • Office o'f City Attorney ' P. 0. Box 626 - 227z Wells Street ' Renton, Washington Re; Rento'n.. - Metro Contract File Cl}7-94 '- Dear Mr. Sheilah: , , Your letter dated January 6, 1964 has been received. We have reviewed the ' matters 'discussed'' La our previous correspondence in the light of your additional ' _comments , but. rema `r--rf the opinion that the amounts paid by the City of Renton to , Metro are' costs ar `expenses of the City which by ROW 82.04,080 of the law are not intended to; be deductible from "gross income of the business" taxable to the City. We appreciate that there was a pressing need to solve the water pollution " problem in your area and that Metro thus became a mandatory solution,- ' 'However, the . lack of choice 'or availability of alternatives with respect to payment of expenses : does not govern whether or not the payment of such expenses is deductible.'from gross ' income of the business . It should be noted that the statutory definition of "gross ' ' " ' income of the business" as set out in ROW 82.04.080 contemplates that there shall be no deduction for costs of materials , labor, interest, "taxes or 'any other expense _ whatsoever ,paid or accrued and without any deduction on- account of losses.'" Many . instances could be called to mind in which persons bear costs , for example , :of interest and taxes which are well nigh mandatory, but which nevertheless are not deductible in reporting gross income of the business . We understand the basis for your position, but under the circumstances must ' sustain the conclusion of our Audit Section in this matter. Very truly yours,. TAX COMMISSION OF THE STATE OF WASHINGTON v. E. Tveden Chief, Review Board Section . - SPT;dh . /) ;/ '../ `�'''YatiY.v",p {rg,,rn 7:7A•„w; ,7W,- 07 'V'•":,;rt'1'r +:ortrT7, r','r. 7:r' - *--si„ :•, �� � r;$.t R'v z,r,''.n��'`.t= .,;I,'i'4?„ 7 I. ^'TP:� .:7•:: '2 .,i.�;,,"J'cF'i �s'i`�"i i^'r:��I"dla"r.'� ..ty,=xq::;.,jy.�is_'v,r�.�;.,�,..,A. 'cS:_•^ .xt:h r . t,�., +1 da�� _ ..s l.r..t .a,., R ,,.. _..,. .. ,. ,. .. �1. .._4!e:1 z.:,'�.. ,R..a,.4,�'�le..,A�e.Sr .. ._... :rt._.�. �t;...A lrA_, ._ 77, ..,7!6tlYtC±.,'9c,C,.S"&1"^T"•A_..A�.Y?BYzS,'t1C • . . , . . . .,. .„ , . .. • .., . . . • -'* . - ,,, • „., . .. •, , - • • : . ' . ' ' . . , . . , . , . . • ., . . . . . . , . . . . . . ,. . . • . . • . • • . , . ",-ilq • -. • . . .. . • , . • . CITY OF RENTON . . • .. - . . • . . . .. . . . . • , . ,• . • • RENTON, WASHINGTON . , • . . • . . . , . . . . ,..• . , . , . . .,, -... . .. . ' . . OFFICE OF CITY ATT0IiNtY. ' • ,1 ' . . . ' . • . • . . ' . . . . .. . . : . . . . .. . . . , . . Gerard M.ShelIgn;'City Attorney ' . - • .' .Arthur L. Haugan,Ass't.City Attorney • January (.:1„ 1964 ., . . .• .. . . • . . • . . . . . , . . . • , . . . • ' • . , . . . . , • • • . • • - • . .. . .• , . . . • • • '.. ,. State of Washington • •, . ... . • . .. . . • Tax CGranat3010T1 . . , . . . , . . , - ..... . . . • • ." . ..2rzcise Taz Dirlsion . . . ,. • ' • • . . .. • •,. 0/ympia, Washington . , . . .. . . . • , . . . . . . . _ Attention Mr. S. E. Tveden, ChiefII . . . • . . II n . , . .. . . . . • TtevisaIbard Section . • . . • . • . . • . .• . Dear Sir: - - ' . • . . •.., - . . . • • - • . . . • . ., • . RE: Fi..2.1.21.32.724 . . . • . . , . • - , , . . . . . . , ,. . • • • . •' This is to acknowledge receipt ,of your letter dated Decerrler 31, /963, for which •• i thank you. We certainly respect you inteizpretat.ion of the City.Metro Argo-ewe-Int • that you had referred to in your letter. Ilowever, we suggest. • that you:also refer • ,..° the applicable State Statutes and the findirqs Irria in relation thereto, t•Thich'4 necessitated the 6343;minati'ork of the existing sources of ater pollution through a govenmental agency such as Iletro. This ralde it rrandatory f.or cities Lrithin the . • pollution area to join Metro and to co1y with itr.''''.:'''-.,. res and regulations relative - • . • ' to such disposal. All. of this :me based on a comprehensive plan for the rivh'opolitan area and it seems somewhat urrealistio to us to presupoose, as you apparently have, . • . ' that the City was in a bargaining position to act, or not to act, as far as Metro2s ri--- sewage die osal ims conceasned. • , . . . „ ' . . . . . • , • ' . You reference to Paragraph 6 of Sections is well taken, but f.t.t should also be • . - _.• r,emembered that the disposal chargey the City to Metro has to constitute an • . expo/lee of mintenance and operation in order to Prorlde for these payments to be : wzde prior to the debt.sarirlea recittlzie.w.n.ts. Otherwise, Metre would possibly have been subordinated to other interests, which could have made the Metro Plan urnrorkable. • : . You rill also notice that the Agreement with kbtre provides the amount to be paid by, the various cities for residential, as Well as comrercial users® We are not aware . i • of 617y legal means whereby the City could refuse to collect said <1,,i2.00 per month, per LI residential &-refling or to change the amount thereof. It is, of course„ clear, as 1, , you state, that the City may sot rates or make extra charges to its custo :vs for sewage disposal stich the City, of course, is doing at the present t:12re. However, - we are concerned eirly about the charge to be paid to h'!ota' in which the City strictly acts as a col:loot:1.0m agent, and we are not asking for any exemptions for the naymnts . that accrue strictly to the Cityl s benefit. If you know of any way under the State li Ei • Law that e ''stablished Metro whereby the City could dispense with making the requtred ., ._ • ii •. • payments to Mc3tres we would col '%taialy like to know about it. - - - • .. • , . , pi we therefore suggest that you review this matter again in a rea'listie 3.ight, keeping • • well in rrdnd the position of the individual cities vie,a ids Metro. It should also . y4 be kept in mind that this matter of eliminating pollutim was of utmost benefit to • ' the citizens o thic, arcga, and Metro was probably the roost logical alens of carrying ik .,, ' out this project. Halever, to iranly„ as your office apparently has, that each component ' ;•; city had a choice of ill/other to join Hotro.and pay the established charges or not, ...: i.i. mould not be in harmony., or in compliaxaco with the applicable State Law that controls 4.11 LI 110 establistmient of Metro, its duties and functions. .: It may well be necessary for . , • . . , • : !i.iii igi;kiii'i. . • . . . • • • iii;; i!i;;;;iiii\ • ..3,.. . . . -,• . :"...Thf rii:::,!.ii, . . , •• . . . . . . . . . . tt;!;:;t:,:':\ .- • . . r�$ _ of S},. a i.Bi. ' on; Tax Co ', s 2 1 , .. State Oz.: i.'r iL t� 1�1.�.r .7.��22 F`r` a' Jarman?' �,� �[`3f�"� :• a' tr t : , S.,1^,1 a ti-ec en O „e.'° it ev" n T3 Se it P°✓ tkro cities iravolvod to seek red ess w.t takT, mgt. TA 11 a s3 co €c to eltrninate Vas bltzden on the Cl. e t..-.?: es. ` a y. 1.1 fc)a'A yotw c r eoltt co.c43oraorsti we rtcca.174 • 'fir-' try r1su.?°a, IJA ANi AS'3 aTIELTAII raid Q Sta ian C.gyp Attorney cot r•frs; Ho1ii ,e Nelson, City Clerk aax M oar and Members of the City s<e> 317. Bort Anderson, Utilities Derft. sJ ; • . ��SaFo w`Is:nr D. RO5LL�NI, ORO Z A. R. MOLMIRO ',• >Z+ �_ VwnO CHIEF. RACISM TAN DVCON .COA /®1OMEnS . J V HALE W. HOODC cnwin.nM - \, � .�� CLARK SQUIRM. M,eAaan - h1'18s8A��/i9_Ni3 ' 0 MdRTOM DICK.'MEMEEM • . STATE OF WASHINGTON TAX COMMI5S9oN EXCISE TAIL DIVISION OLYMPIA lia•I a:t12 �t:r 5 1 1`�? City of Renton • ' Renton Washington • Attention: Mr. Gerard M. She l lan, City Attorney • File C17r-94 Gentlemen:' '' . 'The Audit Section has transferred to us your' letter dated November 27, 1963, and encloaaures thereto. Thin data was submitted in support of your claim for refund of certain sewer revenue reported by the City of Renton under the Service and Other ' : Activities classification, The sower charges in question are mode t ocemmerc toners of the City as an additional charge to the regular water or sower i �1J toial e-'`I ' cover amounts which the City of Renton pays to Metro (the Municipality of Metropolitan Seattle) in accordance with en agreement between the City end Metro dated May 2, 1961, The City of Renton contends that it collects these amounts purely as an agent for Metro • • and that such amounts are therefore not includable in prose income subject to business tax to the City. ' The business tax. upon activities falling within the Service and Other Activ ities classification is imposed by RCW 62.04.290 upon "the gross income of the business • multiplied by the rate of 17." . RCW 82.04,080 defines "gross income of the business" to mean ' "the value proceeding or accruing by reason of the transaction of the business engaged in and includes gross proceeds of sales, ' • compensation for the rendition of services, gains realized from ' • trading in stocks, bonds, or other evidences of indebtedness, interest, discount, rents, royalties, fees, commissions, dividends, ' ' and other_ emoluments however designated, all without any deduction on account of the cost of tangible property, sold, the cost of - materials used, labor costs, . interest, discount, delivery costs, • taxes, or any other expense whatsoever paid or accrued and without any deduction on account of losses." We have reviewed the "Agreement for Sewage' Disposal" had. with Metro to determine whether amounts added by the City of Renton in its utility pilling; to cover a the Citywill make payments which to Metro are amounts collected by the City purely as en agent for Metro or whether the amounts paid to Metro ere_,_expenses of the City, and so are not . • deductible from 'gross income under RCW 82.04.080, quoted'above . • , Paragraph 6 of Section 5 of the agreement contains the following: '. • 01The City irrevocably obligates and binds itself to pay its . sewage disposal charge out of the gross revenues of the combined water and sewerage system of the City. The City further binds • !. fat 'city of Renton - _2- December 31, 1963 ' •.• •• • ttaelf''.to,'estahlish, maintain and collect 'rates and charges for , . water and'' for• sewage disposal service which will at all tithes be 'sufficient to pay all costs of maintenance. and operation of the ' coiubinerd'�wat.er and sewerage system of the City, including the - sewage disposal charge payable to Metro hereunder, and sufficient to Pay the principal of and interest on any revenue bonds of the. s . ' City which shall constitute a charge upon' such gross ,revenue. It . ' i.$`eS9ARI4ed_h� tl tro_anci_ the_City thaat•:_t.h ss& rwHnf�dln„tral ghee ' mid t�yCh� City_ to Metrosl} 11 con tttutelr�n ux�!cile; a m intta�, el��s . . . prall operA). i911 o _ t_ .smb10(1i 10 a y r_211 ti 0...neyc'rilatj"..ypt04 9 CRiau.. . • . Thca ,City shall provide in the l aanueance of tutctt a water and sewer • • revenue bonds of the City that expraaaaea of mnintenence and operation of the combined. water and aoworage nyutcna of the City shall he paid . ' - . before payment of principal and interest of such bonds : It is further : • . . . , recognized that the City shall have the right to fix its own schedule ' - . of water and sewerage rates and charges , provided that same shall . .. ' produce revenue sufficient to meet the eoveuants contained .in this ' . aE;cc3ement."- • (Luap!►Farais ours .) In our opinion this language clearly sets out the intention of the portion with reenact to- the nature 'of the amounts paid by the City to Metro; 1 .e,, , such payments are an oit- ' Pense of the City. Farther, thin portion of the contract makes . it clear that the City ,','. may Get ratea ,or make extra charges to itaa' resideent:111i cunt(xnerrs in any way it aeon fit . sufficient to,maake the payments due Metro. • Finally, before we could properly agree with you that Renton was acting merely .. as an .agent of Metro .in collecting amounts to he paid over to Metro; it would be neceaaoary. . to find that there was some direct primary obligation on the part of sewer customers to make the paym nt to Metro. But the contract specifies that the City itself is .directly hound and obligated to make the payments to Metro and, in fact, under Section Z of the •"-:- contract ' • ' y . "Metro shall not directly accept sewage or wastes from any . . . . •person,• firm, corporation' or governmental agency which is located within the boundaries of or is .delivering its. sewage into the Local : Sewerage Facilities of any Participant �.ai.thout the written consent ' of such Participant".' . . . • '" ' It is therefore our opinion that the City, c'f Renton; is subject to tax upon its gross sewer billings Under ,the Service' and Other. Activities classification and that it may not deduct therefrom amounts paid to Metro.. The City of Renton'a request • for refund in ' the amount of $1,958.85, as set out in its letter dated August 1, 1963, _ ` . , . therefore, has not been approved. . .. - ' Very.' truly yours, . .. ' _ . TAX COMMISSION OF THE . - STATE OF WASHINGTON_ ' ,' • (----i .• E . 'i'�eden • Chief, Review Board Section • , ; SET:ia , ��sTarF o ALBERT D.ROSELLINI,'GOVERNOR ~ 7 f,, A. E. HOLMBURG 110 COMMISSIONERS: ter. _= CHIEF. EXCISE TAX DIVISION 'CHARLES W. HODDE, CHAIRMAN !Air/ Old, • CLARK SQUIRE. MEMBER y�.�889 '7 I_ G. MERTON DICK, MEMBER ' .Irr/J��Q_/•/ STATE OF WASHINGTON j TAX COMMISSION /1�' EXCISE TAX DIVISION OLYMPIA • NOVEMBER 27, 1963 / CITY OF RENTON CITY HALL RENTON, WASHINGTON ATTENTION: HELMIE W. NELSON GENTLEMEN: WE ACKNOWLEDGE YOUR CLAIM FOR REFUND OF TAXES PAID ON WATER AND SEWER REVENUE WHICH WAS EARMARKED FOR BOND RETIREMENT. YOUR CLAIM WILL BE CONSIDERED AS TIMELY FILED WITH RESPECT TO TAX PAID IN THE TWO YEARS PERIOD IMMEDIATELY PRIOR TO THE DATE YOUR CLAIM WAS RE- CEIVED, NOVEMBER 22, 1963. NO FURTHER ACTION WILL BE TAKEN IN CONNECTION WITH THIS CLAIM UNTIL THE LITIGATION WITH THE CITY OF KENNEWICK IS CONCLUDED. VERY TRULY YOURS, EXCISE TAX DIVISION AUDIT SECTION i" ./JOHN W. PEARL /� AUDIT REVIEW JWP:DB l� C l C � CG 010 • • ; . _ .• • ! I .' CITY OF RENTON RENTON, WASHINGTON OFFICE OF CITY ATTORNEY . November 27, 1963 . Gerard M.Shellan,City Attorney , Arthur L. Haugan,Ass't.City Attorney Mr. V. L. Scheibert • Assistant taa t Chief • Te Coice.,$t on . Olympia, Washington ' '• • Dear Mx. Scheiber"t 3 . • : This (s to acknowledge receipt of your letter dated November 21, .' • 1963 for which we tb.aa k you. Our City Clark has forwarded to us sample billing cards, which we Are enclosing, which segregate the '.__) • , various utilities as well as the Metro billings. The symbols WA . : ' stand for water, 52 for sewer and M2 for Metro. . . We are also enclosing a certified copy of the City°s Ordinance No. ' 1.965 dated June 25, 1962 relating to the separate charge for Metro • [I` : ' •and the "Agreement for Sewage Disposal" between Metro and the City , = of Renton. Latter being the standard agreement as set forth in . RCN 35.56 et sseq, .. _ : 2f you need any additional information in regard to this matter.. -• • • please let us know. �9e remain Your very truly, iJ/ City Attornoy . G+iS;xta1 • . Encl.• - cc: Helmie Nelson , . Bert Anderson • R, INTER-OFFICE MEMOAlk Date November 26, 1963 III From: Gerard M. Shellan, City Attorney Departmental Account No. To: Helmie Nelson, City Clerk Expenditure Account No. cc: Utilities Dept. Attn: Mr. Ted Bennett Re: 1% Tax on Metro Collection Message: Dear Helmie: Enclosed you will find copy of letter that we have received from the Tax Commission.in answer to our letter of November 15th of which you have a copy. Would you please forward to us, without delay, copy of the contract between the City of Renton and Metro, billing cards to show the separation of billing between Metro and the City, certified copy of Ordinance and all other data that you might have showing the segregation between those two items. After receipt of these items from you we shall reply to Mr. Scheibert's letter. We remain Yours very truly, ' AN & SHELLAN GMS :nd By and M. hellan City Atto ney Form M 1 - Mayor's Office • �,�s1A1F,o�Lz ALSERt D.RO$ELLINI.GOVERNOR _�� r ,A. E. NOLMMMMM COMMI..ION.R.: 111.11/1 V. Y CHIRP. ERCI.R TAR SI�II.I.M CHRRLES W. HOODE. CHAIRMAN 1 '� AT �C•� CLARK SQUIRE. MEM.ER O. MERTON DICK, MEM.ER STATE OF WASHINGTON TAX COMMISSION • EXCISE TAX DIVISION OLYMPIA November 21, 1963 ' City of Renton Renton Washington Attention: Gerard M. Shellan, City Attorney Reg. No. C177-94 Gentlemen: In your correspondence of November 15, .1963 you indicated disagresment with the opinion expressed in our-,correspondence of October 25 based upon City Ordinance No. 1879 dated April L, 1961 and the Cityls Contract with the Municipality of Metropolitan Seattle dated May 1, 1961. In order to resolve the matter we suggest that copies of these documents along with any others having a bearing on the matter be for- warded to our Interpretation and Review Section for their consideration. If, after review, they are in agreement with your contentions, we will be most happy to proceed with the adjustment requested. Very truly yours, EXCISE TAX DIVISION AUDIT SECTION V. L. Scheibert, Assistant Chief VLS:pt cc: District Manager - Seattle • • NoveAar 21, 1963 • WvalilwOri i.,..tate Tax CommiWon Te,g Division Oayillop? !;,2!--IhIvIgton C-:-.12tIzatent ETwdoEed herewith is PetitioD For Refund Of Taxes which have been paid by tile City of Renton on that portion of Water and/or Sewer kiivenue earmarked apytopiated for the ratirement of Water and/or Sewer Revenue Bond in the *um of $40656.66. Th6se payments relate to the Citylz. 1953, 1954 and , 1.369 ;;Iatex and/or Sewer Revenue Bonds and the retirement thereof. Yours very truly, CITY OF RENTON • • HeImie W. Nelson, City C1r4r1z • HWU/dm Enalcisures (2) H. Shellan, City Attorney . - • • • •, • • • • • 1 4 PION..,FOIE EEF OF T "' - 1 , ' 2 . , COMES NOW f •Pllt OF 10N,.a 'Jinni ctpa1 'C'isrporation•..t nde the.laws.and 3 stta.tutee of the State of.Waahi ton acid hereby petitions for refund. of certain taxes. 4 heretofore'' paid3 Or to,be hereafter paid to •the'T x Commission of, the State of . ,• 5 Was+hin tozn, ae .more particularly set; forth heria ibelatt. 6 (1) '••Zour Petitioner further ti :leers that it has heretofore paid between the . 7 . period of Noveis r •I ' , -3.94 end October. 31; ,1963 a total, sun of $4,656. on .. 8 . •:account of"that 'portion of'Water and/or ,3etaer. tevenne• earmarked end, appropriated 9 _ for-the retirement .of Water and/Or Sewer Revenue ponds.' fleas" payments relate to 10 ' the Cxtyt s 190, 1954 .04190 Water and/or Sewer Revenue .Borisand the retirement ' , 11. thereof.. .it oomplets itemization'of said bond.issues and to es paid in relation - 12 thereto 1.1131 ,be furnished to you 'requot*. , . . 13 • , (2) . toter .Pe'titioner, T'he'City.of Renton believes and therefore ages that 14 e nchxes ta ,' amid the. deters lion thereof were erroneous,,. contrary to the 3.a and • 15 statutes of, the. State. of Wa'shincton and have been 'improperly .and jana.avi7ely aeeeesed- . •• 16 and collected by the Tax'.Con ission,of the. State of Washington 'that an such taxes ' ,• 17 and asseesiuts 'theretofore paid and collected by the Tat. Commission 'on;.that portion. .18 , , of the:Cityt s Water .and/or sewer'Rever a -earmarked for the retirement of such bonds . .• 19 . are improper unlawful and Petitioner, The'City. of 1entori,..is entitled to a, ' •20.. °refund the,refer in the sun of 44,6S6.66,.,'together with interest...'.. • 21, ' - . BIB 'at Renton, X 4 County, •Washingtori,,, .this, .€day of• November., 1963, 22 Q '.07`'BITON tmioi Coy raft+ 23 ' . . 1 . ;' - - Byt / �i Fr.ari 4 t,, Sayer ' - .STATE.•OF WAS INGTON ' s ,a liaised,, Ci .. .:.--/Z47,-:-(_.4%..27?-:-;e;-7'', -/ . .. . : • ' 25 . Ss.. . . '- ty Clerk 26 of 'November, 1963 befog rc rsonnall Opt th3Ge ' g„ po y appeared Frank A .fn nt, ,t yov Iel e Ne3.ArOn;• C• ,ty'Clerk of the City of Re tor4a a Municipal , . Corporratton,, the corporation that executed•t,hiS ;instrui ent,,•.and acknowledged said 28 instrument to be the free and voluntary act. :and deed of said corporation, for the • . •uses. and purposes. therein. mentioned;-,and on !oath•stated that they are authorized •• ' 29 ,to execute saaid instrument and that the seal aiZfi d is the corporate seal of said corporati on. . , • ..• . 30 • GIVEN tuic.er my ,viand and offio .a3. seJ the day and year -last above written. 2 31. -' �. ,,' TAR P . in an for-t e State a . _. : 'Washington, residing at Renton • AUGRI\A&NNN EE.PY ASSS-I HNAETL LLAAWN - „ l ,_ . i. _ l • •• . . S\ FN. N5H8I6N7G8TON ..s \ • l ' , ,?., . . . : . _...._, , . .,I . ' ' ' ' " ' # 4--- . , . ....-'' . -- . . •--„, . ,. ., : i..Yr ...! . .. . . ., ,... .,,,.. - •.','.',.. ;::;:,,3:-_7- .1(.--.') . .y:-:, ;,;..---,-;,:.;,..-::;(..: 7 77;•-• ; .••:'..!',!.,-..,'1::-.•••:• ,,, :-.:;‘,.- :';'.";.:•.:. ,S; ,.:1 '-•• : '.:.' 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' -,j ; ,',,-''. . .. ':',..i.,"; .y,:.'..:.,... ',.i''.:, . ', :,•:'''.• :. : ', :..,tF.,': ''..•., `.'.:-.'"., \O',;''.7.,':...'.: 7:: 1. .;•.1- ....'-'..; , .... ::. -: ... ' ";:•.'...''..4 ..2, . . • . ; ,,, ;:;4,,,,,;:,,,.,:.,,, ‘...-; .;-;;;..;,:..,;„;;;,;:,-, 1 :,' .-',.'y"' !•••.::i'''2 I 1,1;4.1-r''',1:-.• '•' i.':..^...• .' ' --:' :'•• '. ':':• , :'') ' ';•• .., ir.-''.'; (...;':' :,..:."S':7-, .:'..,•1 .::.-; ::-r•-•"'::':;. •!'.;!::-'.::. : • .:'.:2:::'-:•.... '' .-.::-' . '7'• :''' :: :",•-' ''' ''.-"."' '- ,f::: '. -::: ' •::•-: ..•::.' :::, . ,.: -,";:,::::.:,,y..,,;,.. ..,c;, ,,-';. ''. •,' : 1$ Y.,,I. '".', . 11 ' :..r:C.-, ::• ;: . :• :. -2:.• ; . '.• ...• •::'•.- ...,.: 2.. . , . .;,.,....'.'', •,' 'l'.': ' • ' '- . ..t.:.. •',.' !1.,.•'-', -^• '21. ';".: I :". 7. '..;;',.. :••"•'': •:...„; ,: 2' il.,i•.'; :: •..!';•,-r!.• e'. ......':" .. ..: .;'.; "' . - ""..'i, ..".,..... :"." ,.......:-....... ,.,...•...:........,..._. .......... ..,. ...,..,.. -.,...,,,.. . . .. , . , . . . . . . . • , .- • , . , ' . • . . . ' . . . . . . . . . . ...---- . r . . .. . . . . . . .... . ' . • .. . A • t ovemb&r 18, 1J63 • bar. Gerard . : Shellani City Attorney 227-1/2 Wells Street - - . .Menton, Washington • Subject:: , Payments made to State Tax Commission on Revenuos for Water and `Sevier Bonds • Dear 'fxixy Sliel lr n: ;' ' • With reference to .Your letter..of November 15th relative,, to.tyre tax paid by..than;City,Of: PeAnton en.,ikfT?O to t ,c',Stato Tax Co :.ssionA. the 'peri.od;coverced applies :from Novertber; IF,161 through October, 1963, as per the.attached .schedule; - : - WATER PAYMENT - State, Public .Utility Tax _ (3.6% provided for in RC 1 62.16:020 and '2.;lGa.O26) $'120,952.15 0 -.036 �. 4,3:4.2B SEWER Pal i,4VVT - Service 33usinoss e. Dec:vaatic-RI Tax (1% prou:ide1 for in 'q99. 32;O4 230)- ...:.:,.:::'.:;i..::::'$' 50,230.04: 9.. .01 �a, afi.66 As icon as we have Prepared the copies .Of'the tax .statemonts,,we will forward tee to g°oia i Very truly yours, CITY OF P ` iN- F3elmie W. Nelson ' City.Clerk .. ' k 57-4/tip..'. _ Att. (2) cc: Burton Andersen, Utilities .Suet.. • Ted Bennett, Utilities Accountant . NCE OF TdE CITY ATTORNE P:0' BOX 626 '2271/2 WELLS Si' . RENTON, WASH. ., 1 H.OM: • OFiri CE,OF THE. CITY ATTORNEY DATE: November f TO: MRS. :HELNIE NELSON, .,CITY.CLEWS-- CC: Mr. Bert Anderson, Supt. of Utilities • CC Mr."W',:E. Bennett,. Chief Accountant,' Utilities lDept.. • RE: : PAYMENTS MADE. TO STATE TAX .COMPESSION - on Revenue"s''for'Water and ewer, Bonds • Dear Heron. , :.. • Enclosed you will -find copy of our letter to the State TaxCommissi:on .in.regard to the •1% Tax paid by the City of. `Renton; on Metro collections We shall let you • know as soon as we receive- an answer. We .still do not seem to have 'all the relevant facts 'on. the 'tax' payment made to the Tax Commission by,the City 'on. the 'revenues for the water and sewer bonds. • The - _l_atest computation that you furnished .to- me shows a total of $11,656,66 portedly paid to'.the Tax Commission." Would`you please tell us what period this 'covers? Is the Tax 1%, or what other rate? Do your records show under what section of the Excise Tax Laws these payments have been :made?" We: presume that it` is possibly under R®C.W® 82.04.290 .!tTax on other ,business or service activities?. In order to save: time., we certainly- suggest" that photostatic .copies of the returns in question, be made so we can attach them to any appeal that' :'t is to prepared. We feel this should be done without .delay. Would you p lease get.•the, necessary information together and possibly we should have a meeting-on it before we prepare. the Appeal Notice? We remain, - Ve ry truly yours, 'HAUa,AI, AND SHEILLAN , • C�1S;iw By: 'erard M. hellan • t',.. R `d9. (;.T. .Vrr dt -• _y�J•��tTi iz1s �S r� iV i.I•..i•++` {Sat i ' ',:Il i i _ 0 .�� .,. ,t -1 -. , .-- ' '.. `I. , r.r_..,_.._ Zii!' A.1 . ;):.i:, ............L.:,,,'t ,i•-."r'.ii•)•a' 6.: a V. ;r!' 'ace rii '-Ri'� 'i ).1, _ .( ..`.1!:, :i.,,i_s'.�:!., t.. ':. s.:' �:.. .✓elf:, ... _ ._i. _ - -f'- _ _• _ __ f•_- _ rJ' •1r). 1•.rY .1.1. i„r-gi;)Tr > : 1:Sic,f''- f1i, • ••� —'i. `.9f1s," �_l.; '+(.,," ,, r:' ..:, ,,-r).(: (' ? .� -i..FiC.. • rs:i, ':.•!.a:)(J :C;.:)i:• ,_'J::F.. ''.::.( -`'� -)i7.v " ,(+,ems.. __ - ,._ . - .r.?_, ' 1\\• ,1.Ji':; ,ir os: .. )A7'.1•!'cu _ tjov :�„ r.r -fy.�rc- 1,1` _ ,,,>:. .:i .;a,'_.'`'yy ' `Yv •a ['!' ,.,• ,_0 ifC'1,. ii-L'.')•', • ..:O.G' ._,_Ca..''i.,'_ ).1-_. �!:. U ;!J w ma .. .:, 1•i. v ,... !�� t' j r. Ef1.L4, _` ,.4. t; % .` Y"�i' ;'r~' - ( „ 'f((cra•, Yv.:,:_ .5:;.! r..- r .r_N':w a•'.:.4..T )r..0;- ' :7;7.: _. { + ' t ` + 'nn .,ET'.> -j -•.i-}_,J`i5-IJ ';)"` Q,`:1_, t.s cI\ ;; „."i',:'''+`.,> . ' . ;. ;,.' ,'t ,}. r>. Sri,+: :;')ri-i.. -7i` . f: _ :1 _. .'.lO <<t.:_.... - - •. '.I. ,3; - :..vim,r17> ' ._,S "::(TG t _ . ,. • •!: 'YF� • ;r:.1 .n,_'..r. . .. • (r i .!S . . r— :: . . ,a, •.•.-",f - . :e.,,,(_„- , CITY OF RENTON- . .. . 4 ,f RENTON, WASHINGTON OFFICE'OF CITY ATTORNEY ' Gerard M.Shellan,City Attorney Arthur L.Haugan,Ass't.City Attorney November 15, 1963 1. State of Washington . ' . - Tax Commission , . • Excise Tax Division . Olympia, Washington • Attention Mr. IT. L. Scheibert, Assistant Chief Gentlemen: - .. RE: Reg. No. C177-94 We hereby.refer to your letter of October 25, 1963 addressed to the City Clerk's . office, pertaining to taxes paid by the -City of Renton to your body in connection with its collection for the Municipality of Metropolitan Seattle. The City's ' claim. for 'refund was deniedbyYpt on the ground that no agency agreement exists ' between the City and Metro, and that the amounts Lit question were billed by the City in its own name. ' ' We hereby make reference to the Cityi=Ordi ance No. 1879 dated April 4, 1961, and the City's Contract with the Municipality of Metropolitan Seattle dated May 4 1961. As you undoubtedly are aware, the 1951 so«oelled'Metropolitan Municipal Corporation Act" provided for the establishment of such m' corporation and including, on a ' ' mandatory basis, certain cities and towns located within a given drainage basin. - The City of Renton Was one of the communities included within the boundaries of Metro end could not be legally 'exempted'therefroan., The aforesaid Agreement also; . ' mandatorilyt- requires the City to remit unto Metro, for the tine being, the sum _ of 82.00 per month for each househol dp, together with certain other chargee for industrial sewage disposal. All of which collections, pursuant to the Agreement, the City then has to remit at certain specified intervals unto Metro: The City ha s no choice but to collect and remitt We would therefor suggest that, your allegation the City is not acting as agent for Y . . - Metro could not be well taken since these duties are imposed upon the City as a -- matter of law. - The City's present Ordinance, ,namely Chapter 7:,: of Title VIII (Health and Sanitation) • of Ordinance No. 1628, known as the "Code of General Ordinance of the City of Renton!' sets forth the sewage charges levied-by the City; in addition thereto and as a • -- - . separate item, this Ordinance provides for the charges levied by Metro and the bill-. ' ings up to date'have so indicated.. In fact the City has, at great expense to itself, employed a person, whose duties primarily G nstst of record peeping for these Metro collections. We would therefore respectfully request that you reconsider your previous action in view of the above circumstances' and allow the claim heretofore submitted by` the City , of Renton: If you feel that a meeting with the proper City Officiels-would be of . ( benefit, we would appreciate such an arrangement. /-' We remain,, - Very truly y GI�a s iw HLUGAN A LL4N " , ccs _sHe�lmie.Nelson, City Clerk y: Gerard M. Shellan • .A.SSOCIA.TI T of WASI-II TO CITIES OFFICERS President JACK H. BELL, Councilman, Spokane 3935 University Way N.E. 1st Vice-President GEORGE GEBERT, Mayor, Everett Seattle,Washington (98105) 2nd Vice-President GERHARDT C. GRAEP, Mayor, Redmond Telephone 543-0182 Secretary JOHN M. LARSON, Mayor, Yakima EXECUTIVE COMMITTEE November 13, 1963 H O. DOMSTAD Mayor,Bremerton HERMAN I. HANSON Re: Application of State Public Utility Tax Mayor,Mount Vernon and Service Business and Occupation Tax HAROLD R. HOLM to Water and Sewer Revenue Earmarked for Mayor, Walla Walla Water or Sewer Revenue Bonds. FRANCIS M. LYNN City of Kennewick v. State of Washington Councilman,Othello Superior Court for Thurston County, ROBERT W. McKEE File No. 30878 Councilman, Richland FLOYD C. MILLER Councilman,Seattle To: City Officials WALLACE Z. RAMSDELL Mayor,Fircrest WILLARD SAMPSON This is to advise you that on October 18, 1963, a judgment was Mayor,Camas entered on behalf of the plaintiff in the above-entitled action. HAROLD M. TOLLEFSON The court held the state public utility tax (3.67 provided for in Mayor,Tacoma RCW 82.16.020 and 82.16.026) and the service business and occupa- WALTER R. ULLRICH tion tax (1% provided for in RCW 82.04.290) do not apply to that Mayor,Okanogan portion of water or sewer revenue that has been earmarked for the LUKE WILLIAMS, JR. retirement of water or sewer revenue bonds.. Councilman,Spokane We have been advised by the Secretary of the Tax Commission that * the Tax Commission has decided to appeal this case to the State Supreme Court. He also indicated that since the Tax Commission STAFF has not ruled that the collection of these taxes is to be held in Executive Secretary abeyance pending a decision of the State Supreme Court, the Tax CHESTER BIESEN Commission expects cities to continue to pay the taxes involved Field Representative in this case until the State Supreme Court has filed its opinion. FLOYD M. JENNINGS Legal Consultants Meanwhile, in order for cities to protect their interest pending KENNETH A. COLE ERNEST H. CAMPBELL ofthis appeal the disposition eal and in view of the two year statute PB EDWARD S. SINGLER of limitations for refund of taxes involved in this case from the Planning and Public Works date of payment provided for in RCW 82.32.060, it would seem to EINAR H. HENDRICKSON be advisable for cities to file a petition for refund seasonably JOSHUA H. VOGEL for such past taxes that have been paid if they have not already Emeritus done so, and to file a petition for refund at periodic intervals Office Secretary for future payments thereof until such time as this case has been JUANITA VULLIET decided by the State Supreme Court. Western City Correspondent LUCILLE FULLER Very truly yours, Research Assistants RUTH ITTNER _ JOHN S. LAMB DAVID W. STEVENS ,/..GiCil".•`i% '!ter CB:tl Chester Biesen Executive Secretary Member: AMERICAN MUNICIPAL ASSOCIATION Official Publication: WESTERN CITY \ . .. _ r . ...• _ i.. - .. .. 1 . �, STATE 0 ALBLRT C.ROSELLINI.GOVERNOR a Q A. E. HOLMBURG COMMISSIONERS: ..k� = t CHIEF, EXCISE TAX DIVISION W CHARLES W. HODDE, CHAIRMAN \ l4t!/ Oyu CLARK SQUIRE, MEMBER 'y.(./889.1� G. MERTON DICK, MEMBER STATE OF WASHINGTON TAX COMMISSION EXCISE TAX DIVISION OLYMPIA October 25, 1963 City of Renton City Clerk's Office Room 104, City Hall Renton, Washington Attention: Helmie W. Nelson, City Clerk Reg. No. C177-91 Gentlemen: In your correspondence of August 1, 1963 your requested a refund of $1,958.85 due to the belief that the City had reported sewer revenues for which they were merely acting as a collection agent for the Municipality of Metro. After reviewing the report of our auditor who investigated the claim, we must advise that in our opinion the adjustment is not in order. This is..based upon the information received that no agency agreement exists between the City and the Municipality of Metro and also that the amounts in question are billed by the City in its own name. If, after further review of the matter, you are not in agreement with this conclusion, we suggest a formal request for hearing be filed. To assist you in this regard we are enclosing a copy of our appeal procedure. Very truly yours, EXCISE TAX DIVISION AUDIT SECTION V. L. Scheibert Assistant Chief VLS:11 cc: H. R. Johnson - Seattle . • • - ,---, . ) , ,. •—• • . , • • , .. • . . . . . „ • . , . . . . , . • . . . . • . .. . ' . . . • . , ... . . , . . . INTER7 OFFICE MEMO . . . , , • . , • . . . . . Date . . . . . . ., • • • Dc-En-her 0-, 1963 From:: - Utilities' • . . , . . Departmental Account No. :' • • . • , . . • To: . . . City Clerk Expenditure Account: No, - -- . MESSAGE: . • . -'. GROSS BILLINGS . FOR SEPTEMBER 1963 , - . . , . . . . Water. . . • . „ • . . • . . $26, 902. 64 . . . . . , Less exemption of Water Dist. #90 per ' . ' • . .. 834.50 , '. rule 179, deduction, item 2 of the Tax Commission Rule relating 'to The Revenue Act. .; $26, 068. 14 e•096. ,--r3,,.-,;/, • - , .. . , . . . . . • • . • • . . . , . . . . • ,, • . . . .. . . • •• • - . • . . . . . . • . . . . . • , • . . • • . City Sewer '. . • $11, 137.05 -61 ---- ///. 37 ' • ''' 762-cA2t / "----7(----- '• • . . . , • .. . . Metro' Sewer , - $21, 414.00 1°141'461); . ' - 26 /9•3P .0.6".9.,_‘-'74: ___' t i • 1 0 G•///6)- 7 •' ' • 3,2)6/.0, e,")e;,) ,...,—.- ) a -- 70 %02. l/42--7 . . ..,-"'• '7-4-?--- 7.4 7 cr--7,-, ,.----7-- ' r„....". . . . , . . . . . . • . . . • .. a„•C -.7 5: ie ',. • • .•:. .. . . . • • • . -- • . . • . . . . . • . . . • . . . , . . , .. . . . .. , . . . • _ . . . _ _ , . . . . • , ___. ______• • . A,- d.i...,;-'-il.,b,,..b.,-,t':: (j1 (5.:<:'f--_,..,--4 ' . . - .. . . • • 7 ... , INTER-OFFICE MEMO ' . - - Octobar 20, 1963 ' • . ' . Date . .'• • • . . . , . OFFIC,2 Or DIE cm . . . . •• From: . . Departmental Account No . • • • . • . ' • . •• DIrso Mimic Ve. lson, City Clerl. . • To: . ., , ,.... . .... . • ' • • - ---,Expenditure A6pititeIjoe. ,,, co: Dar. Donald Cesua, Chairuun ..s;.• • Utilities Department . . • --. . Sanitation Comittoe , .. - ' cc:,Dirs, Dorothea Gossett, City Trees , . • RE: AMIZMENT SI SWAGE CMRGES . . . • . -. . We are handing you herewith stencil of the proposed Ordinance amending Section' 0-715 of Title VIII relating,to sewage charges, v.x7hich we soh you to check over carefully. . .. . • The present Ordinance provides that the VIstro charges shall include the•State Utility Ten* WO have left that out and in ibu thereof inserted another paragraph. We understand from the Utilities Department that the Tax Comission has taken the position e? impoeing this tax not only on Metro, hut also on the municipalities that fact as collectors got Motro, It . thought that this re.Ziy be a mttor that should he paid by *alio utiers instead of by the City enclusivaly, Eotzever, ifyou wish to so hack to the language of the old Ordinance® the proper - corrections -would have to he made, , . • • We remain, . . Very truly yours, • ' . . . . • Na\f\P:i(7 SIIELIAN - • . , . • . . . . • GMS:iw (Onelontis ) : " . • • • By: nrd M„ Shellen, City Attorney • - • .. • .. . . . ' . _,., . . . . . . ' STATE 0� ALBERT D. ROSELLINI,GOVERNOR . � A. E. HOLMBURG J �, -it; _ CHIEF. EXCISE TAX DIVISION COMMISSIONERS: W .` _ CHARLES W. HODDE. CHAIRMAN 1 3/. O',� CLARK-SQUIRE, HEMMER -4./889•‘' G. MERTON DICK, MEMBER STATE OF WASHINGTON • TAX COMMISSION EXCISE TAX DIVISION OLYMPIA October 3, 1963 A./ • • • City of Renton . City Clerk's Office Room 1014, City Hall Renton, Washington Reg. No. 0177 9h Gentlemen: We acknowledge your original claim of overpayment dated August 1, 1963, and follow-up claim, dated October 1, 1963. Please be advised, that it is the policy of this office to verify overpayment adjustment requests which are of a sub- stantial amount. Your claim of $1,958.85, has been forwarded to our District Office in your area for the purpose of verifi- cation. Adjustment is being held, pending a reply from the examining Tax Auditor. We extend our apology for failure to acknowledge your original claim. Very truly yours, • EXCISE TAX DIVISION AUDIT SECTION F1' yd les, Supervisor, Office Audit Section FC:hjm cc: District Manager - Seattle ;. .•--• """ Ea• f • August 1D 1963 State of Washington O1ywici, Washington • SInce July 1962D the City of Renton has included in their Business & Occupation Tax report and remittenceD under tCW 82.04 "Business Classificat on"D Item 20.A -:;' total Metes Sever Chargess as detailed baleen • 196 �� � tu o - notes. -July .00 95.60 15,483.35 2607 ' .95 267.79 ,' Auk 42910, 0 110707.75 :. , 16)617.95 • ;:- ,' :. 166.18 .: September : ' D00;3.37' 220326.99 83,830.86 335.3 . , October 4D938.60 n o443.O6 26 0382. .63.82 Novorabeg 10 723 85 1 A549.63 82027,. 3' • 82 .7 Dec .b �963, 5 L10628.02 ,. . D505.17 , .6o.56 1963 _ y :`:•'' ,109858.7/ ' 210421.1_4 ; ' 82D279.9 , ' 822.80 .r r b ' 5�449.50 129b 2A62 l.G0002.1`2 180.0 March 109698,80 210063.93 81D752.73 82,7.63 Anvil 50811.53 12D189.30 1.7D50 . 5 :::;.: :,;`: 175.01 • , 10D824.59 21 155 94 . 310983.53 • 819.84 Jung " 6 615.64 . 2 959.7 „ , i 3 575.42 105.75.. Total Paid 22)920.74 Cif sees 961.89 - .. • Inasratch as Metro has also made these and propor tan payments to can rhA e City of Rio : o :'equaling reambursemmt in of f 1 )53. 5.. The City her merely acted as a ...etion agency `i' the P,la: iciga 3o of Metro s this r.atter. Metro has confir d that these arwirresi have been incluc ed in t a x returns. Very truly youra D CITY O ' RENTON ; • , . Nelson t city Clerk • January 30, 1962 To: All Utility Examiners ' From: • Robert V. Graham, Chief Examiner, Division Municipal Corporations • Subject: Tax Liability for Contribution in Aid of Construction We have earlier , on December 17, 1959 and March 3, 1960, . given you' information' concerning the Superior Court of Thurston County , decision as to the tax liability of political subdivisions on Account L. 30. . Following our March 3, 1960, information the Washington State Supreme ' Court in King County Water District No. 68 vs the State Tax Commission, . which was the case appealed from Thurston County, held that: . ' "Money received as reimbursement for the cost of constructing, installing, and insuecting facilities for the purpose uf� operating a ' water distribution system�oea_ not constitute "op_erating revenue" within the meanie of RCW 82.16.020, which levies a tax on the gross ope-rAting , , revenue of a water distribution business, since ROW 82 16.010 (12) , spe- cifically provides that,oper ting revenue accrues from the performance ' of the business, and payments for capital installations are not within the performance of the water dis on b seness as defined by RCW 82 . 16.010 (4) , which provides that such business means the operating of a plant or system, and presupposes the existence of a plant or system to ,per` :' . --he Attorney General assigned to the Tax Commission indicated ' that they were going to petition for a rehearing on this case, wash , • petition was subsequently_ enied. . , Recently the Supreme Court bms rendered another opinion, The City •• of Seattle vs The State of Washington, in which they held: ' . "Rev.enuc received by a city water department from prospective . customers as reimbursement for construction and installation of facilities ' ' • for serving such prospective customers, does not constitute consideration for delivery of water by. the department and, therefore, does not consti- /: • • tutc a part of "gross operating revenue" Within the meaning of RCW 82.16. ! • 010 (12) which defines that phrase for the: purposes of the public utility tax.,, . ' •� We are advised that the Tax Commission, on their petition for ' . ' • rehearing argued that. the 1959 revision changing the term "gross operating . . revenue" to "gross income" should be considered but the court did not . . apparently render any weight to this argument and it is to be noted in the latter case the' court states: "Both parties have `greed, and we hold, . that this part of the action is controlled by our recent decision in Fing • County Water District :lo. 68 vs Tax Commission. . ' . • We are passing this' information along to you in order that ' you might: h •ve the most recent interpretation as to the tax liability eider these circumstances: 0 Ji CO ) l ,`` CIL TAX FACTS TAX COMMISSION Page 6 SCIREFACIAS 2. Charges for services to benefit the austoaeer. Taxable IX under public utility tax. Jim Stanford Removing and resetting meters at ydranan t service TAXATION OF WATER UTILITIES H htr'a rice ( ( a per stench additional charge when hydrant The recent decision of the State Su- • is within 300 feet of oustcs is promo Court, upholding the lower court location). deals on in eee ee ' Water D_= t et Meter teats (a charge made when • e Tax •.^t •.. MI - till :_t teat is requested by customer). ee -�'-. _ ,•keen •.. , = c asaification i iccellaneous installations of certain of the revenues of utility (generally hydrants) requested businesses. The Court held specifically by customers. Entire coat bille4 that the public utility tax did not apply to oustomere. t to charges lade prior to the receipt of Nisoallaneaus inspection utility services by the customer for e) requested by cuatoiers (such main extensions for a supermarket, (b) as hydrant inspection). main extensions for a school district, (c) installation of water meters, (d) ex- 3. Miscellaneous charges during tension of aaia extensions not constructed service. Taxable under public by the District. The Tax Commission has utility tax. determined that application of the Court decistom should be limited to factual &nit off °heroes (delinquent situations Which are exactly analogous to accounts) . those en which the Court ruled. :`'fain assessments (pro rate charges added to water bill All of the receipts which the Court held for redemption of revenue bonds. ) net taxable under the utility tax were a for improvements to the plant at system, Note$ The lest two items differ b node prior to any receipt of utility from main to scions wesemis, by the customer and.\(c) were charced because they are prorated for specific services, against the customer over the entire syrstee and who benefited. These points therefore, supply are not ehargud for apecl- the general guide line for t he\detersstination rim services geainst the of the proper classification of other utility customer who benefits. receipts. It is worthy of note that in dim- Payments are monthly as missing a similar ease decided after King the cus t our r e oe ivo s County Water District No. 68, the Court placed service. even greater emphaaris on the fact that the charges in question occurred prior to receipt The fongoing general rules of vt ,ter o.ervige by the Customer, will apply to all utilities, We will prepare additional The following list of revenue eouroes by rater 1 iste showing the proper utilities will assist you in determining the classification o:.' cpeoific proper classification for these revenues : revenue source& for tele- phone, light power and i. Charges for capital improvements and similar utilities as this inepections prior to receipt of service. information is compiled. 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',,_..-3,'.:,2.4,-- ,,,,,,v.,,)," i e,7 a,,,,:y ,,, , . . . . . . , • , . • w..,. ti . ' ,•.' .::,, F?1/ ,V19 1./ 91/ .."(Lrit .7-#:iv.---W..,ira-1 is"el-i t.7.4 "V.-;?-.1);' )-/ i,,: . ,„, - ,fr ,, c_ii,c, ,n,40 4 0,42 „;4 /7„? 17,9 - ".' .:.'-' -• i ?) .2 /2).-,72/7 - C / _______, 9' 1 3 --s >--, -:-:,-,4-.-_-,- ---- ------ Esc ,y a/. (--) .. .-- �, -. ;)) 'I .. A .,8,..)6,‹=:, . Q_S L..s-cc. - v mot'<2_, EY 4/i/ : ...-------- car 'l'1 /_ '! ). rir�/ ,_01.7 )'''.722'111C1.--7 (...P'-'-r-r2/74'1. ,.(,. igi).6‘777-"-.7 €.1:: ' . r /./ _I 's71 (q ; 5c /t - ie7_ sccScc — l D Ta: Fryy � A 4.. ::°_,�, �� STATE o, • ALt[RT D. RO S[LLLN I,nOv sweep t COATI viomitast _ CNI[I. C Cl�[TAX DI•IOIOw .. ZCNARLQI W. MODDC CHAIRMAN , 40�f .Q~�� • ' CLw�a XQUIR4. "swell, • 11889 0 MdRTON DICA. w[Rtl3H • • STATE OF WASHINGTON • TAX COMMISSION , ' • EXCISE'TAX 0/VISION OLYMPIA • • 1)'-(,:ewher. it , I9°'1 City of Renton Renton • Washington Attentiono Mr, Gerard M. She l ien, City Attorney rile C17r""-96 Gentlemen: • The Audit Section has transferred to us you letter dated November 27, 1963, . and enclosures thereto. This data was submitted in support_ of your claim for refund s. of certain sewer revenue reported by the City of Renton under the Serv:ico and Other Activities classification. The sower charges in question arm mode t d. cYra,zcira case_ )1 tomera of the City as an additional charge to the regular water or sewdr`aidrges to cover amounts which the City 'of Renton pays to Metro (the Municipality of Metropolitan Seattle) in accordance with an agreement between the City end Metro dated May 2, 1961. The City of Renton contends that it collects these amounts purely as en agent for Metro and that such amounts are therefore not includable in groan income subject to business tax to the City. • The business tax upon activities falling within the Service and Other Activ- ities clessificata.on ,is imposed by RCW 62.04.290 upon "the gross income of the business multiplied by the rate of 170" . RCW 82.04.080 defines "gross income of the business" to mean ' "the value proceeding or accruing by reason of the transaction - • .o'f the business' engaged in and includes gross proceeds of sales, compensation for the rendition of services, gains realized from ' • trading in stocks, bonds, or other evidences of indebtedness, . ___ interest, discount, rents, royalties, fees, commissions, dividends, - and other emoluments however designated, all without any deduction on account, of the cost of tangible property sold, the cost of materials used, labor costs," interest, discount, delivery costs, • taxes, or any other expense whatsoever paid or accrued and without any deduction on account of losses." We have reviewed, the" "Agreement for Sewage Disposal" had, with Metro to determine whether amounts added by the City of Renton in its utility billings to cover payments which • the City will make to Metro are amounts collected by -the Clty' purely as an. agent for Metro or whether the amounts paid to Metro are P __x enses of the C__ it and so are not deductible from gross income under RCW 82.04.080, quo'ted above . Y. , Paragraph 6 of Section 5 of the agreement contains the following • • "The City irrevocably obligates and binds itself to pay its sewage disposal charge out of the gross revenues of the combined . • water and sewerage system of the City. The City further binds •• � (M) - w 'city of Renton -?- December. 31, 1963 . i>j.sel f`•to.-establish, maintain and collect rates and charges for . 'water and: [or• sewage disposal service which will at all tithes he ' seff"icient to pay all costs of maintenance and operation 'of the ' combinccl-�wat.e r and sewerage system of the City', including the sewage di.gposal charge payable to Metro hereunder, and sufficient .. to pay the principal of and interest on any revenue bonds of the. r ' City which shall constitute a charge upon' such groan revenue. It • . ' ' in reoggni_te.d hyMetro and the City that that urwa,t,?'_ 'ii aptasaal hc� exit ' a aid k}LChe CtCto I ,t.roalil constitute nn uineCnea wot monteas1g4i ' .,411 opar_etlon of[the combine a tc,1, an�f__ti,cyN. -ila ..._q ? c'ti1 .1aculls The City shall provide in the lcounnce, ^o! futuae water and newer . • . revenue bonds of• the City that expenses of maainteeence and operation . of the, combfned water and sewerage system of the City shall be paid. . : . before payment of princ tpal and interest of such bonds ; It is. further . ' recognized that the City shall have the right to fix ice own schedule • of water and' sewerage rates and charge:a, provided that same shalt - .' t. • produce revenue sufficient to meet the coveuaets contained in this , . . agreement."� . (Eanphna l n ours .) •- In our opinion this language clearly sets out the intention of the parties With retpract to the nature of the amounts paid by the City to Metro; f .e , , such payments are an on- •. . pense of the City. Further, this portion of the contract makes it clear that the City : .: • 't may set rates or make extra charges to its resident Laal customers in a any way it sees Lit . sufficient to make the payments due Metro. . - • . Finally, before we could properly agree with you that Renton was acting merely as an agent i of Metro in collecting amounts to be paid over to Metro; it would be necessary It t Co 'find that there was some direct primary obligation on the part of sewer customers to make the payment to' Metro. But the contract specifies that the ,City itself is directly bound and obligated to make .the payments to Metro and, in fact, under Section ? of the '" • ' contract • . • t. . : "Metro shall not' directly accept sewage or wastes £rom'any , - person, firm, corporation• or governneental 'agency which is located • ' • within the boundaries of or is .delivering its sewage into the Local - . Sewerage Facilities of any Participant without the written consent • ' of such Participant"• . ' It is therefore our oeinion that" the City, of Renton is subject to tax upon - • its gross sewer billings under the Service and Other. Activities classification and • that it may;Inot deduct 'theref'rom amounts paid to Metro.. The City of Renton's request • for refund in the amount of $1,958.85, as set out in its letter dated August' 1, 1963,.: • therefore, has not been approved. . . Very.: truly yours, . . TAX:COMMISSION IISSION OFTHE . STATE OF WASHINGTON . E . 'i'ce_den ' . . Chief, Review Board Section - SET:is f. . 40,STATE o� ALBERT D. ROSELLINI,GOVERNOR , A. E. HOLMBURG COMMISSIONERS: W J �, CHIEF, EXCISE TAX DIVISION v ,CHARLES W. HODDE, CHAIRMAN �, i / y4 G. MECLAR SQUIRE.NIC MEMBER V O G. MERTON DICK, MEMBER y��889� STATE OF WASHINGTON TAX COMMISSION /y /zh• EXCISE TAX DIVISION °� OLYMPIA • NOVEMBER 27, 1963 �l CITY OF RENTON CITY HALL RENTON, WASHINGTON ATTENTION: HELMIE W. NELSON GENTLEMEN: WE ACKNOWLEDGE YOUR CLAIM FOR REFUND OF TAXES PAID ON WATER AND SEWER REVENUE WHICH WAS EARMARKED FOR BOND RETIREMENT. YOUR CLAIM WILL BE CONSIDERED AS TIMELY FILED WITH RESPECT TO TAX PAID IN THE TWO YEARS PERIOD IMMEDIATELY PRIOR TO THE DATE YOUR CLAIM WAS RE- CEIVED, NOVEMBER 22, 1963. NO FURTHER ACTION WILL BE TAKEN IN CONNECTION WITH THIS CLAIM UNTIL THE LITIGATION WITH THE CITY OF KENNEWICK IS CONCLUDED. VERY TRULY YOURS, EXCISE TAX DIVISION AUDIT SECTION JL // �OHN W. PEARL / AUDIT REVIEW JWP:DB - :e , CITY OF RENTON - RENTON, WASHINGTON OFFICE OF CITY ATTORNEY . November 27, 1963 : Gerard M.Shellan, City Attorney ' • Arthur L.Haugan,Ass't.City Attorney Assistant Chief _ r,—,) . . , - State of Washington . .Tax ComAbsion O.yatpia, Washington This is to acknowledge receipt of your letter dated November 21, [-] 1963 for which we thank you. Our City Clerk has forwarded to us ' ' sample billing cards, which we are enclosing, which segregate the . ' various utilities as well as the Metro billings. The symbols UA . '. . . stared for water, 52 for sewer and Y 2 for Metro. . . . . • `' ' We ayo also• eaclosfag a certified copy of the Cityas Ordinance No. . 19650 . " ' .: . ' • ' dated June 25, 1962 relating to the separate charge for Metr® as d the "Agreement for Sewage Disposal" between Metro and the City , ' . ,_ of Renton. Latter being the standard agreement as set forth in • . . ' __ . RCN 35.5 et seq. . . . ii you need any additional information in regard to thin cutter.. . ' • Iffl' : . please let us know. . We remain • `s'o J eery treaty, -• ,77 ' : . : ' : ' �f Cirad �. Jbe tr . , l . • City� � e' cc: Helmie Nelson Bert Anderson • • • . n • INTER-OFFICE MEMO Date November 26, 1963 I From: Gerard M. Shellan, City Attorney Departmental Account No. To: Helmie Nelson, City Clerk Expenditure Account No. cc: Utilities Dept. Attn: Mr. Ted Bennett Re: 1% Tax on Metro Collection Message: I Dear Helmie: Enclosed you will find copy of letter that we have received from the Tax Commission.in answer to our letter of November 15th of which you have a copy. Would you please forward to us, without delay, copy of the contract between the City of Renton and Metro, billing cards to show the separation of billing between Metro and the City, certified copy of Ordinance and all other data that you might have showing the segregation between those two items. After receipt of these items from you we shall reply to Mr. Scheibert's letter. We remain Yours very truly, AN & SHELLAN By and M. hellan GMS :nd Form M1 - Mayor',s Office City Atto ney • os§lAlr s AUDIO'D.R©iCLLINI.GOVERNOR1 ,11 fl j _ { A. E. No1.MiVRi ../ = CHIEF, EICLE TAX HrI.1.K COMRLSIONER.I ?j CHAAAAA 1N. NODDE, cH,.I.MAN ' �ti" CLARK SQUIRE. MCM■ER �4./81 . 17 O. MERTON DICK. STATE OF WASHINGTON TAX COMMISSION • EXCISE TAX DIVISION OLYMPIA November 21, 1963 City of Renton Renton Washington Attention: Gerard M. Shellan, City Attorney Reg. No. C177-91i Gentlemen: In your correspondence of November 15, _1963 you indicated disagreement with the opinion expressed in our-correspondence of October 25 based upon City Ordinance No. 1879 dated April ., 1961 and the City's Contract with the Municipality of Metropolitan Seattle dated May 1, 1961. In order to resolve the matter we suggest that copies of these documents along with any others having a bearing on the matter be for- warded to our Interpretation and Review Section for their consideration. If, after review, they are in agreement with your contentions, we will be most happy to proceed with the adjustment requested. Very truly yours, EXCISE TAX DIVISION AUDIT SECTION ,1%11,4/eYede;;" V. L. Scheibert, Assistant Chief VLS:pt cc: District Manager -, Seattle lizivoLA,; 1963 Itzlte Tax Criq-Aa0on L; '2" el DiViSiOh 1,7r.r:Ul.r;Qn 6vewith is Petition For Refund Of Taxes which bave been paid by 0Sy of Rotton on thar portiol) of ater and/or Svw13:1:' Rzverue oArmorked appiated for the riltirwent GE Watez and/or Sr Revenue Bondi ? in t:ncula oe $4,6566. The ac- paybic§atb relate to the City'E 19533 19141 and Watrer and/or Sewer Rew,Lue llonds and the retirew:nt thereof. Yours tfeuly, CITY OF RENTON Helmie W. Nelson, City C1,:r1; HO/dm • Enclosures (2) 4. Shellan, City Attorney 1 . r E tTat M R. R `t3, 1:JP T '$.• . . .2. _ . ' ,CgtES ., E,'CITT 01' F fTON, 'a .,cipa1. Corporation'.fir• the .1atrs'•and: , , Statutes .of the State of-Washington and . rebsr:petitio ; 'for refond.of certaincortj,in. taxes 4 heretofore paid),•' or- to re hereafter paid:to�:the. 'Tax Cam,eaion.•of: the Sate Of _ .5 • Washington); as more. partiCalarly set •forth.heroinbelet4 '. 6 ';,. . (1.) Tom tit1orei : rther :alleges ttot it has. i etof e paid bet teen:the • ' • 7 . period of November I • 4-.X.261 and October.3`.; ,(963 a total Eitirtl. of $4,656'6 .• 04 8 :.,..aocoimt 'of that •pox iou of'Water. and/or Se or•Revenue• earl rked ,and,appropriated 9 for'the ret±rer nt.,of wool, and/or Sewer'Revenue Bonde:.` These'payments 'relate to , - 10 , the Cityt s.,1: ' 3, 19g4:.and.l:95..P'Water and/or:Seiter Revenue .Bo ida .and-the i other ent ` •, ' 11. thereof., A oompleto itemization,of.lsaid'boud..la'sues 'and takes paid in rel tian , 12 • thereto *wilt be furnished to' you upon request ; '• • • • • 13 -* (2)'. tour, Petitioner,. 'i he' lity. of Renton believe-Si' and therefore altogos that . . 14 -such taxes9v'and• the detorMination thereof Were er'roneenss:' contrary to the 1a and • ' ' .. 15' statutes of tho State 'Of; aehington•,and have .been improPerly and 1 U.y:assesed ' .•. .16 ' and colleted„•by•toe r (k nm sii n,of the State of Washi tont,' that •all: sueh''t xos. '. • . _ :171 and a.see.a to-.� eretofo. p ;'i d.and. l eted hy',thc� Tax Corn s On that .portion •18 I,. Of the_:Gitr. o 'W'ator•and/or' ieitt3r. tev e ked for the tetirciment,of such bond ' *19 :are ikoroper :and unlawful•and'Petitioner,- :'The',City of. Fe ton, 2e :erat t1:ed to a 20_•.''refund'theaefor' the .sty: of .,656, together with',taste st. . .21 �•, A . a't. Rentou, 1 i' ;County`,. WaohA tong this. 20 .c y of lio a ben', 1963 . '22 •' ' . • • CX 0Z•' r : R0 N ;. uniop • .Co orati . - , 23 : ; , • , ' , : ' By . '-: -7-l; r � / , , _ • '. I ' . - .. ' _ • * A tt,: dyer ' • 24 • • STAT .CF "A; GTON• : .: 2 &-,'it--" • 2 5 . • • " ' * ' )' ee. - •,�.: ..Hem ii'o1'son,'•' O .ty• erk' • COtthT of . : . . - . ,. 26 , .On this day Of Nove er 1963,:.hefore m personally •appe ed *Prank 27 Aliment, ,lfay`or ., auk' liege Nelson,. taty'Olerk of the City of Rer1t911, 'a 31unicipal , . , •Corperattens, the corporation tat. executed this ;instrInnents..,and acknowledged said : • • ' .28 'itistr to•b.e• the free' and voluntary a4`.t• and 'deed 'of said corporation, for the '. • ,uses and•purposes.,therein mentioned ,and on'!oath:stated that they are authorized ,. ,29. to execute said'*instrument.and'that the seal •'aff ed is the corporate seal of .said . corporation. ,.••. - • ' 30 ..-GIVEN isnder. -hand.`and. :official seal.' the day ';ni.d year last above 'written.... 31 • • f•+ : . . • •__ . •POT. f .. ' in.-an or'the 8ta Le ea . 3.2: • • • • • ' -•' -- Waath.ngton,, residing at. Rentono • .&PAIN � ., ,t.. ' .. - • ORNEYS;ATLAW • r`:-:_ .4,- _ • • . ' N.WASHINGTON •• - • INE 5-8678 November .l8, 1963 •Mi. 'Cer'ard•H.: Shollail • , City Attorney* 22744/2 .'tolls 'Street ." . Renton, �'lesi»ington " - Subject:: Payments made to State pax Commission on Revenues for _ 1atei and 'Sevier Bonds - _ : - Do 4 'r xa" �Shellan: With re:fcrence to your letter of November lath relative to the tax. . paid by the..City;of. Renton on NETPO to the .State Tax COIratii.5310151, the period,coyored9:applies,:from Pdovemb+ r, U)61 though October, 1963, -• as per .the attached schedule: :l " VATER PAYMENT State Public .i Utility 't' .c • (3.6% provided'for in ,RCti S2.1Th.Q20 end F .-.lc.o26) d.,. 4120,952.15 0 :036 vt. S• 4,354.2E SEnEP PAYdE'T w Service Busincsfl, .Occul)atiOn Tax (1% proriidcd for in lay 32i.04 290) 0..:..: ::•'$'30,238.04 0. '401 .. 302:38 a 4,056.66 As soon'as 'we-have prepared the copies of the tax .stat eMoats, we will ' forward them to yen: • . , .. " • Very 'truly yours, ci Q DPP.i171ON • : City.Clerk . . . - At,t. (2) ". ' cc: Burton Andersen, Utilities Supt. • . Ted- Bennett, Utilities Accountant-, - 111111111. • OFFICE Or THE CITY'ATTORA,E' P.0.` BOX:626 ,2271/z .WELLS Si RENTON, WASH. l+'ttOM: Or'teiCE,OF T1-E..CITY ATTORNEY DATE: November 15, 1963 ' TO: MRS., ;NELMIE NELSON, ;.CITY CLERK,:°' CC: Mr. Bert Anderson, Supt. of Utilities , CC: Mr.-W. E Bennett;. Chief Accountant, Utilities Dept.. RE: : PAYMENTS MADE. TO STATE TAX COMMISSION • on Revenues'`'for'Water and',Sewer Bonds Dear • Helmie� Enclosed you will find. copy of our letter to the State :Tax Commission in regard to the,•1% Tax paid by the City of .Renton on Metro:.collections. We shall let you know as soon as- we ,receive- an answer. . We.,still do not seem to have,all the relevant facts on, the''tax' payment made to the Tax Commission by the City on,the 'revenue's for the-water and sewer bonds. The • latest computation that you furnished to me shows a total of $11,656,66 portedly paid to the Tax Commission. Would 'you please tell us what period.this 'covers? Is the Tax 1%, or what other rate? .,Do, your records show under what. section of the xcise Tax Laws these payments have been .made? We presume that it. is ,possibly under R.C.W., 82.04.290 .1"Tax on other .business or service activities%. In order to save time, we certainly suggest, that photostatic copies of the returns ' in question be made so we can attach them to any appeal that is to be prepared. We feel this should be done without .delay.' Would you p lease'.get the, necessary information together and: possibly we . should have a meeting on it.before we prepare the Appeal Notice? We .remain , : • • Very truly yours,.., H(�U . ANC SHELT,AN GMS•iw. , By: erard M. hellan • . - - -.:I":"{t %.,;I .. .' .ti ,_'J t? •i j r a.1•.!I...). : , ' . `": ^;. o ,X 4 • • 4::., :v' ,ri4 t' ' ' .. , • • - 'ul',1 j13:.i1 1ii..d' ''? i•.S.{'' .. ) 1;t;.1S'.>: • • . . -. - ' i.'7-LSr_r-L-.,.. 'I} �J ,,;;'ia:JAS z:,-C),_•�•,-...0'' _ ,'I •1.'I • • ;i?,;.ii(?.r.,rf) (� .fi?1'.Y tt v'„ij;?'lf:_i5",! I m - - .. - \ '2 • ii.':r j ';T(( {' .`.;-'1 it L?' ,Tit ''TI\I.r,.v - ,')t-f_ .-... • . _ ✓- •- • r -' J .,1' l:.) .:. I:1, a..$?.:'t,• Jj.. _tL, • sj:)'� i" 'F :a1r�.!'r 1 !1t,, �,_Cv'J`;J�_�0. '.,. J. .:- j `6..N.- ?i. tir'L. ,:a: !- r.t ' °'.' _:a x;'?-L; ,`n ' .' s':.1 't.i• tee.: -U , {'I`r... ,1" lyrr�^.1 i .,1� -`%C; •ii-('1r;.,,0.i) _ 11.7c•- ..',F'• . '- _ '` ,(:. -r ;,r.. -•,J �.�4�;,.i ..L'a� G. _.. 'i,o f,l i -� -r,a�'. ...1:i� • (' i'` ';'.-•':i)'•`i• `ai•'rJC. ''lk?-"?'•.a..; i-,51 •`3C?,v _.1. • � L,.: . 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"^;r2: ,.:.L?lJ1'z!- ,J, • _ " it:'--iv'".':'.t :3°, :0``,1• .s,SUCTC.X,A 1.0 1S. , , - . . . . . . .. ii 4 . . . . .. . . , ',. ., _ _ . .. CITY OF RENTON V •- . , • RENTON,:WASHINGTON • , ' OFFICEOrCITYATTORNEY : 'Gerard M:Shellan,'City Attorney Arthur L.Haugan,Ass't.City Attorney • ' I . , . ' . . ' November 15, 1963 /, . .• • . . . . . .. : - .. State of Washi-ngton , - , • . - " , -.' ., , . . , • . Tax Commission . • . " .- • V . . . . .. • - Excise Tax Division - ,. . • • . . , , Olympia; Washington, • .- ., . • , . : . . . . Attention Mr. V. Tee Scheibert Assistant Chief . . ...- . Gentlemen: . .. „ ....e , . ., . ... .. e .... " . , FtEt Reg. No. C177e9h , . . . . ' .. . . , . . •• , , . . We hereby refer to your letter of October 2,5, 1963 addrested to the City Clerk's , office, pertaining to taxes, paid by the City of Renton to your body in connection . .with its collection for the Municipality of Metropolitan Seattle. The Pity's ' " claim. for 'rebind was denied by Yeu on the ground that no agency agreement exists . • . , ' . between_the City and Metro, and that the amounts in question were billed by the . City in its own name. • • . . . . . - . . . , We hereby make reference: to the CitetOrdinance No, 1879 dated April he 1961, and ..._,N the City's Contract with the Municipality of Metropolitan Seattle dated May 1, 1961. - As you undoubtedly are aware; the 199t soaealled'Metropolitan Municipal Corporation -. , ee.:re Act" provided for the establishment of such a corporation and including; on a . ' - - .?. mandatory basis, certain cities and tome-located within a given drainage basin. ' .. -. • . The City of Renton gas one of the cormemities included within the boundaries of. - Metro and could not be legally exempted thetefrom. The aforesaid Agreement also, •V e mandatorilys. requires the City to remit unto Metros for the time being, the sum . • .... oinfdl2st.r0Oial pereetaongethdifosproes:lcho. hAcair ohfolwdhis techgectohneercwitithorBoserpurtaisnuanotthetto . et hi l'axe 13'og rc eTtemeornt a • .. . the City then has to remit at certain specified intervals unto Metro. The City • -has no _choice but to collect and remit!, y' , • V . . .,_ , . . . . . , . . ..., .. . . . .V We would therefor suggest that your allegation the City is not acting as agent for - . . " Metro could not be well taken since these duties are imposed upon the City as a . . . ... . ... matter af law. . , . . . . . . . _ ,The Cityia present Ordinance, namely Chapter Tee of Title VIII (Health and Sanitation) . . of Ordinance No. 1628, known as the "Code of General-Ordinance of the City of Rentonn sets forth the sewage charges levied:by the City) in addition thereto 'and as a " - • e--- . separate item, this Ordinance provides for the charges levied by Metro and the bille • ."'' ings up to date have so indicated., In fact the City has, at great expense to itself, employed a person whose duties primarily epeeist of record keeping for these Metro . • - - coneceions. • ., , . , - We would therefore respectfully request that you reconsider your previous action in .. vieweef the above circumstances' and allow the claim heretofore submitted by the Cite; . . . - of Renton. If you feel that a treating with the proper City•Officie1s-wOuld'be of • i" ., benefit, we would appreciate such an arrangement. V. ,..,, .We remain, . . • -Very truly yeye 0- ' . . .. . - '., HAITGAN A MUM V GMS:iw . ee.,„---------) • . . C"- be 2 Heliiiie_ttelsori. City C1eri V ,- y; Gerard M. Shellan . .,�.SSCCIATI " of 77STA.S1-1ENVIIPTON. CITIES OFFICERS President JACK H. BELL, Councilman, Spokane 3935 University Way N.E. 1st Vice-President GEORGE GEBERT, Mayor, Everett Seattle, Washington (98105) 2nd Vice-President GERHARDT C. GRAEP, Mayor, Redmond Telephone 543-0182 Secretary JOHN M. LARSON, Mayor, Yakima EXECUTIVE COMMITTEE November 13, 1963 H O. DOMSTAD Mayor,Bremerton HERMAN I. HANSON Re: Application of State Public Utility Tax Mayor,Mount Vernon and Service Business and Occupation Tax HAROLD R. HOLM to Water and Sewer Revenue Earmarked for Mayor, Walla Walla Water or Sewer Revenue Bonds. FRANCIS M. LYNN City of Rennewick v. State of Washington Councilman,Othello Superior Court for Thurston County, ROBERT W. McKEE File No. 30878 Councilman, Richland FLOYD C. MILLER Councilman,Seattle To: City Officials WALLACE Z. RAMSDELL Mayor,Fircrest WILLARD SAMPSON This is to advise you that on October 18, 1963, a judgment was Mayor,Camas entered on behalf of the plaintiff in the above-entitled action. HAROLD M. TOLLEFSON The court held the state public utility tax (3.6% provided for in Mayor,Tacoma RCW 82.16.020 and 82.16.026) and the service business and occupa- WALTER R. ULLRICH tion tax (1% provided for in RCW 82.04.290) do not apply to that Mayor,Okanogan portion of water or sewer revenue that has been earmarked for the LUKE WILLIAMS, JR. retirement of water or sewer revenue bonds. Councilman,Spokane We have been advised by the Secretary of the Tax Commission that * the Tax Commission has decided to appeal this case to the State Supreme Court. He also indicated that since the Tax Commission STAFF has not ruled that the collection of these taxes is to be held in Executive Secretary abeyance pending a decision of the State Supreme Court, the Tax CHESTER BIESEN Commission expects cities to continue to pay the taxes involved Field Representative in this case until the State Supreme Court has filed its opinion. FLOYD M. JENNINGS Legal Consultants Meanwhile, in order for cities to protect their interest pending KENNETH A. COLE ERNEST H. CAMPBELL ofthis appeal the disposition eal and in view of the two year statute PB EDWARD S. SINGLER of limitations for refund of taxes involved in this case from the Planning and Public Works date of payment provided for in RCW 82.32.060, it would seem to EINAR H. HENDRICKSON be advisable for cities to file a petition for refund seasonably JOSHUA H. VOGEL for such past taxes that have been paid if they have not already Emeritus done so, and to file a petition for refund at periodic intervals Office Secretary for future payments thereof until such time as this case has been JUANITA VULLIET decided by the State Supreme Court. Western City Correspondent LUCILLE FULLER Very truly yours, Research Assistants RUTH ITTNER /JOHN S. LAMB DAVID W. STEVENS . CB:tl Chester Biesen Executive Secretary Member: AMERICAN MUNICIPAL ASSOCIATION . . . . . . . . . . . . . Official Publication: WESTERN CITY =• sSTATE oA, ALBeRT D.ROSELLIN�I,GOVERNOR 0 . 9 A. E. HOLMBURG �14 I, _ CHIEF, EXCISE TAX DIVISION COMMISSIONERS: W v CHARLES W. HODDE, CHAIRMAN f /• �_ CLARK SQUIRE. MEMBER �/ �~ 4./889. G. MERTON DICK. MEMBER STATE OF WASHINGTON TAX COMMISSION EXCISE TAX DIVISION OLYMPIA October 25, 1963 City of Renton City Clerk's Office Room 104, City Hall Renton, Washington Attention: Helmie W. Nelson, City Clerk Reg. No. C177-94+ Gentlemen: In your correspondence of August 1, 1963 your requested a refund of $1,958.85 due to the belief that the City had reported sewer revenues for which they were merely acting as a collection agent for the Municipality of Metro. After reviewing the report of our auditor who investigated the claim, we must advise that in our opinion the adjustment is not in order. This is_based upon the information received that no agency agreement exists between the City and the Municipality of Metro and also that the amounts in question are billed by the City in its own name. If, after further review of the matter, you are not in agreement with this conclusion, we suggest a formal request for hearing be filed. To assist you in this regard we are enclosing a copy of our appeal procedure. Very truly yours, EXCISE TAX DIVISION AUDIT SECTION V. L. Scheibert Assistant Chief VLS:11 cc: H. R. Johnson - Seattle � ` -v , T � / . . . __., , -• , , . . • .. ., . , • . • . . , •: . , , . , . . ,. . •, . , . • • , . • . . , . . . . . , . . , . . , • INTER-OFFIE C MEMO • • . . ,• . . • Date zi., -1963 . .1 • . ' . . • , • - : From:, • Utilities , . - ' • Departmental Account No., '' . . • . _ • To: , ' City Clerk • • Expenditure Account No. • . . 1 MESSAGE: GROSS' • . . , . . ', GROSS BILLINGS: FOR SEPTEMBER 1963 . • . • , . Water . ' . • : , • -. $26, 902. 64 ' • l• . . • . ' ., , • Less exemption of Water Dist. #90 per • . '. 834. 50 , • ' • • . rule 179, deduction, item 2 of the Tax '• e•09 . . .1 Commision Rule relating 'to /Rho Revenue Act. $26, 068: 14€. . . . , • 1 , . . . .• , . . . . . . . . . . . , • ' •! ,. . . . . • .• , • .. . . . , City Sewer • . . , • • • . . - ' 7G-4, 4 . 7-ei't--7_--;'• - . , . $1 1, 137.05 ) .6. .i' ---- ///. ..57 // C.::-' '-• ..• Metro Sewer . . . . .. e . tOi — . , .0b :- i I C- . 4 -- F „ 1;- - ,...; 6'6'17 ,07 -1'''4,-tt 4,1' i''0, 7° • 1 , - t :/-5-- -/-' d':C. q 9 S''70 - li 96; 31- ,e) --- 70 .%,,?• l//0-7 ' . . ' '. ...:-',- 7-4-r,' 7.4‘..,ra.,,... ..• ,. , I 5 . . . . . . . .. . . . . . . . . . . . . . , . . . . . • . .. , , . . • • ...r ,,,_ ,,b,...&•-!::•-_, --nr„-----(:,,>4 . • . er 1 190 , • MEMO-, INTER-OFFICE ' • Date Octob 0, . . ' • ' . '' 'OFFIICE Or TO cm TfOREY AN , •. . • , . , From: : Departmental Account No . . • • • ' • Mrs, Milmio Nelson, City Clerk . , . • . To: ' . . I._ - • - • - - ''' ' " " - ' - - Expenditure A o t '' - 6E: liii.V.--r6—warx4t.t.„aceoumtar."—' .„-- ce: lir, vomild Mover, Chtiram . ,. , • \ Utilities Department. • • ----- : . Sanitation Comaittee , ,,.. . •' • Message: ---•1-, .• .. . ..._. . ...,,..— .... ccvMrs, Dorothea Gossett, City Trees, ..'• . , RE: AMENDMENT TO,SEANGECIARGES , . . • . , . . Pt ere handing you herewith stencil of the proposed Ordinance amending Section- 0.715 of Title . : VIII relatinglto sewagedasrgos, which we sok you to check over carefully. _ . 1 . The present Ordinance provides that the Metro charges shall include the State Utility Tan. We have left that out and in lieu thereof inserted another paragraph. We understand from the ': Utilitges Depertmant that the Tax Comnission bats taken_the position of imposing this tax not only on Metro', but also on the municipalities that clot as collectors -for Metro. It was . thought that this may be a matter that should be paid by twe users instead of by the City . exclusively. ! Ilcuever, if you wish to go back to the language of the old Ordinance, the proper .. - corrections wauld have to be made, . -- ' , Ws remain, 1 ' Very truly yours, . . . , . , • , . MU . Niq SIMIAN .. . . . •• • . . • . GM:g.w (oviclos um) - • • 1 ' By: erard M. Shellan, City Attorney . . . • , . . • - - ••• ,. . , . . . .0,STATE oAs ALBERT D. ROSELLINI,GOVERNOR 7 A. E. HOLMBURG J �' =COMMISSIONERS: W CHIEF. EXCISE TAX DIVISION '. CHARLES W. HODDE. CHAIRMAN CLARK SQUIRE. MEMBER - / G. MERTON DICK, MEMBER STATE OF WASHINGTON TAX COMMISSION EXCISE TAX DIVISION OLYMPIA October 3, 1963 City of Renton City Clerkts Office Room 10h,, City Hall Renton, Washington Reg. No. C177-94 Gentlemen: We acknowledge your original claim of overpayment dated August 1, 1963, and follow-up claim, dated October 1, 1963. Please be advised, that it is the policy of this office ' to verify overpayment adjustment requests which are of a sub- stantial. amount. Your claim of $1,958.85, has been forwarded to our District Office in your area for the purpose of verifi- cation. Adjustment is being held, pending a reply from the examining Tax Auditor. We extend our apology for failure to acknowledge your original claim. Very truly yours, EXCISE TAX DIVISION AUDIT SECTION • Fldyd arles, Supervisor, Office Audit Section FC:hjm ' cc: District Manager - Seattle • ' August 1, 19963 - . ' • State of Washington n - .. O1pap a, Washington • : Since July 1962, the City of Renton has in need in their Business el Occupation -. . . ,.. . Tax report and remittance, under ROO 82,04 "Business Classification", item 10., ;. total Mew Seger Charges, as detailed bel.oti2 • . 19:�2 City Sewer Metro - Total • _ duly 10,395.60 15,883.35 26,778,95 267.79 Aura • 4,010.20 11,707.75 16 0617.95 : 166.18 ' ' ;, - Se tta ~er ' 11,008.87' 22,826.99 83,$ O.86 . 333.33. October • 4,933.60 12,0443.06 , . la0332. 168.82 •. Noveiber , ' /0,723.35 21 05 9.6t8 82,273,08 , . : 822.73 . .. • Bee b . 4,963./5 11062s�8. , ,, 3k,55�1.17 3.65.06 9 7 „10,a584' 'a, : . . 21,42/.3.A ,32,279.9 822.80 .. ua Feb . 5, 9.50 ' 12,552.62 • 13,OO 3.12 3.80.02 ' ' Ittrch . . • • 10,698,80 21,063.93 - 81,762.73 817.63 April ,.. 5„311.5$ 12,189.30 - 17,500.33 : 175.01 ; E ; ' .0,824.59 210.1.58.04 31 983.53 : 819.84 ; dmo r : 5 615.64 1 2 959,78 1 575.42 185.75 . . , - . ' . Total. Fail ' $ , 2,920.74 ' City Sem~ ' 961. 99., Metro Charge , • - InasMuch as Metro has also made these aorta and proper tax payments to cover, The City of Renton : a recaestieag reimbursement in the ava of 01,950.85. T a , City has merely acted as a collection agency for the Municipality: of Metro on .` ' : this!t er. Metro has confirmed that these azIntEM bays been 'included i a their . . tax •erns. Very truly yours„ • 4 : C1T1t OF I E IO . . ° '' - s5 5t' e W. Nelson ;: 3: �� , January 30,' 1962 TO: All Utility Examiners : ,' From: Robert V. Graham, Chief Examiner, Division Municipal Corporations Subject: Tax Liability for Contribution in Aid of Construction We have earlier, on December 17, 1959 and March 3, 1960, given you information concerning the Superior Court of Thurston County decision as to the tax liability of political subdivisions on Account L 30. Following otir March 3, 1960, information the Washington State Supreme ' Court in King County Water District No. 68 vs the State Tax Commission, which was the case appealed from Thurston County, held that: "Money received as reimbursement for the cost of constructing, - installin and inspecting facilities for the purpose of�operating a water distribution sy_-temi-d2es not constitute "operating revenue" within , the meaning of RCW 82.16.020, which levies a tax on the gross ope-Ming revenue of a water distribution business, since ROW 32 16.010 (12) spe- cifically provides that_operMting revenue accrues from the performance of the business, and payments for capital installations are not within the performance of the water dis on b sines as defined by RCW 82'. 16.010 (4) , which provides that such business means the operating of a plant or system, and presupposes the existence of a plant or system to opera e. The Attorney General assigned to the Tax Commission indicated , that they were goin<; to petition for a rehearing on this case, wash ' petition was subsequent) hied. , Recently the Supreme Court him rendered another opinion, The City., of Seattle vs The State of Washington, in which they held: "Revenue received by a city water department from prospective. customers as reimbursement for construction and installation of facilities for serving such prospective customers, does not constitute consideration , for delivery of water by the department and, therefore, does not consti is tute a part of "gross operating revenue' Within the meaning of RCW 82.16. ', . - 010 (I12) which defines that phrase for the. purposes of the public utility tax."i . , ' We are advised that the Tax Commission, on their petition for "gross operating changing the term p g rehearing argued that the 1959 revision g f! revenue" to "gross income" should be considered bast the court did not. apparently render any weight to this argument and it is to be noted in the latter case the, court states: "Both parties have agreed, and we hold, - that this part of the action is controlled by our recent decision in King_ County Water District no. 68 vs Tax Commission. . We are passing this information along to you in order that you might: h•'ve the most recent interpretation as to the tax liability under these circumstances. . O 11 �rci . q... _ . . coy, �, �` „. _ �_.�,.., ., TAX FACTS TAX COMMISSION Pags 9 SCIREFACIAS 2. Charges for services to benefit the customer. Taxable IX under public utility tax. By Jim Stanford Removing and resetting meters at customer's request. TAXATION OF WATER UTILITIES Hydrant service ( a per month additional charge when hydrant The recent decision of the State Su- • is within 300 feet of customer's press Court, upholding the lower court location). deals on in ,;•1. ' Water D =t et Meter tests (a charge made when No. v Tax 471 ,p__ a req :s :t test isrequected by customer). ee {<_ .._� es .be classification .Miscellaneous installations of oertatn of the revenues of utility (generally hydrants) requested issues. The Court held specifically by customers. Entire oost bille4 that the public utility tax did not apply to ouatomere. t to charges ride prior to the receipt of Nisoallanoou3 inspections utility services by the customer for c.) requested by customers (such main extensions for a supermarket, (b) as hydrant inspection). main extensions for a school district, (c) installation of water meters, (d) ex- 3. Miscellaneous charges during tearien of Min extensions not constructed service. Taxable under public by the District. The Tax Commission has utility tax. determined that application of the Court decision should be limited to factual Suit off °heroes (delinquent situations which are exactly analogous to accounts) . those en which the Court ruled. Main assessments (pro rate All of the rsoeipte which the Court held for water nebe ids. we not taxable under the utility tax were a for improvements to the plant ofsystem Notes The lest two items differ b made prior to any receipt of utility Is from main taztsensiona ierviee by the customer $sand (c) were erarGed because they are prorated tccr' specific services, against the customer over the entire system and who benefited. These points therefore, supply are hot charged for spiel- the general guide line for t gu he\determination fie services against the of the proper classification o other utility customer who benefits. receipts. It is worthy of note that in die- Payments are monthly as missing a stiller ease decided after King the customer reoeivcs County Water District No. 68, the Court placed service. even greater emyhaais on the fact that the onarges in question occurred prior to receipt The foigoicg general rules of eryi the customer will apply to cli utilities. We will prepare additional The following list of revenue sources by water lists •howinG the proi'er utilities will assist you in determininz the classification o.. specific proper classification for these revenues: revenue sources for tele- phone, 1 i.d;ht and pollen and1. Charges for capital improvements and similar utilities as this . i epectione prior t receipt of service, information is coapiled. Taxable ender ee vice businesa and occupation tax, 7- All ;q.,1 A Or line axte nm ion , r s,d lUter \r�, r . a br7'- �i lF"wtr;.;,'91. .}`4' P' a,'--'f�e�i`' i'45 4"t Z•. 1 . . . i . . • • ----••• ,'• C!„../,`'' 1 . -- . r . ...--- . . 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