HomeMy WebLinkAboutORD 5983CITYOFRENTON,WASHINGTONORDINANCENO.5983ANORDINANCEOFTHECITYOFRENTON,WASHINGTON,AUTHORIZINGANADDITIONALSALESANDUSETAXFORHOUSINGANDRELATEDSERVICESINACCORDANCEWITHRCW82.14.530,ASITWASAMENDEDBYHOUSEBILL1590(CHAPTER222,LAWSOF2020),AMENDINGSECTIONS5-10-1AND5-10-2OFTHERENTONMUNICIPALCODE,PROVIDINGFORSEVERABILITY,ANDESTABLISHINGANEFFECTIVEDATE.WHEREAS,inthe2020RegularSession,theWashingtonStateLegislatureapproved,andtheGovernorsigned,HouseBill1590(Chapter222,Lawsof2020;amendingRCW82.14.530)(“HB1590”);andWHEREAS,asamendedbyHB1590,RCW82.14.530authorizes,underspecifiedcircumstances,theimpositionofalocalsalesandusetaxthatmaynotexceedone-tenthofonepercentfor:fi)constructingaffordablehousing;(ii)constructingmentalandbehavioralhealth-relatedfacilities;(iii)fundingtheoperationsandmaintenancecostsofnewunitsofaffordableandfacilitieswherehousing-relatedprogramsareprovided,ornewlyconstructedevaluationandtreatmentcenters;and(iv)fundingtheoperation,delivery,orevaluationofmentalandbehavioralhealthtreatmentprogramsandservicesorhousing-relatedservices;andWHEREAS,asamendedbyHB1590,RCW82.14.530authorizesacountylegislativeauthoritytoimpose,withoutapropositionapprovedbyamajorityofpersonsvoting,theaboveaffordablehousingandrelatedservicessalesandusetaxbySeptember30,2020;andWHEREAS,ifacountydoesnotimposethefulltaxrateauthorizedbySeptember30,2020,anycitylegislativeauthoritylocatedinthatcountymayimpose,withoutaproposition1
ORDINANCENO.5983approvedbyamajorityofpersonsvoting,thewholeorremainderofthesalesandusetaxrateinaccordancewithRCW82.14.530,asamendedbyHB1590;andWHEREAS,thesalesandusetaxauthorizedbyRCW82.14.530willrepresentasignificantadditionalsourceoffundingtoaddresshousingandrelatedservicesneedsintheCity;andWHEREAS,theaffordablehousingandfacilitiesprovidinghousing-relatedprogramsconstructedwiththemoneyscollectedfromthesalesandusetaxmayonlybeprovidedtopersonswithinanyofthefollowingpopulationgroupswhoseincomeisatorbelowsixtypercentofmedianincome:personswithbehavioralhealthdisabilities,veterans,seniorcitizens,homeless(oratriskofbeinghomeless)familieswithchildren,unaccompaniedhomelessyouthoryoungadults,personswithdisabilities,ordomesticviolencesurvivors;andWHEREAS,theCityhasdeterminedthatimposingthesalesandusetaxinfurtheranceoftheprogramsandservicesallowedbyRCW82.14.530,includingaddressinghigh-prioritycommunityaffordablehousingandrelatedservicesneeds,willprovidebenefittoitscitizens;andWHEREAS,asoftheadoptiondateofthisordinance,KingCountyhadnotimposedasalesandusetaxunderRCW82.14.530;andWHEREAS,theCityCouncilhasdeterminedthatitisinthebestinterestoftheCitytoimposealocalsalesandusetaxasauthorizedbyRCW82.14.530,asamendedbyHB1590,assetforthherein;NOW,THEREFORE,THECITYCOUNCILOFTHECITYOFRENTON,WASHINGTONDOORDAINASFOLLOWS:SECTIONI.AllportionsoftheRentonMunicipalCodeinthisordinancenotshowninstrikethroughandunderlineeditsremainineffectandunchanged.2
ORDINANCE NO. 5983
SECTION II. Sections 5-10-1 and 5-10-2 of the Renton Municipal Code are hereby
amended as set forth in Exhibit A incorporated by this reference as if fully set forth herein. All
other provisions in chapter 5-10 RMC remain in effect and unchanged.
SECTION III. If any section, subsection, sentence, clause, phrase or work of this
ordinance should be held to be invalid or unconstitutional by a court or competent jurisdiction,
such invalidity or unconstitutionality thereof shall not affect the constitutionality of any other
section, subsection, sentence, clause, phrase or word of this ordinance.
SECTION IV. This ordinance shall be in full force and effect five (5) days after publication
of a summary of this ordinance in the City's official newspaper. The summary shall consist of this
ordinance's title.
PASSED BY THE CITY COUNCIL this _5th day of _October t 2020.
Jason
APPROVED BY THE MAYOR this 5th day c
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Armondo Pavone, Mayor
Approved as to form:
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Shane Moloney, City Attorney = = _ _
* = SEAL
Date of Publication: October 8, 2020 (summary),
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ORDINANCENO.5983ExhibitA:CHAPTER10SALESANDUSETAXSECTION:5-10-1:ImpositionOfSalesOrUseTax5-10-2:RateOfTaxImposed5-10-3:AdministrationAndCollectionOfTax5-10-4:ConsentToInspectionOfRecords5-10-5:AuthorizingExecutionOfContractForAdministration5-10-6:Penalties5-10-7:TaxApplicableToNaturalGasSales5-10-1IMPOSITIONOFSALESORUSETAX:A.Thereisherebyimposedasalesorusetax,asthecasemaybe,asauthorizedbyRCW82.14.030(2),uponeverytaxableevent,asdefinedinRCW82.14.020,occurringwithintheCity.ThetaxshallbeimposeduponandcollectedfromthosepersonsfromwhomtheStatesalestaxorusetaxiscollectedpursuanttochapters82.08and82.12RCW.B.Thereisherebyimposedanadditionalsalesorusetaxuponeverytaxableevent,asdefinedinRCW82.14.020,occurringwithintheCity,asauthorizedbyRCW82.14.540.Moneycollectedunderthissubsectionmustbeusedsolely,asrequiredbyRCW82.14.540(orasmaybeamendedinthefuture),forthepurposeofacquiring,rehabilitating,orconstructingaffordablehousing,whichmayincludenewunitsofaffordablehousingwithinanexistingstructureorfacilitiesprovidingsupportivehousingservicesunderRCW71.24.385,orfundingtheoperationsandmaintenancecostsofnewunitsofaffordableorsupportivehousing.Thisadditionalsalesorusetaxshallexpiretwenty(20)yearsafterthedateonwhichthetaxisfirstimposed.C.Thereisherebyimposedanadditionalsalesorusetaxuponeverytaxableevent,asdefinedinRCW82.14.020,occurringwithintheCity,asauthorizedbyRCW82.14.530.Moneycollectedunderthissubsectionmustbeusedsolely,asrequiredbyRCW82.14.530(orasmaybeamendedinthefuture),forhousingandrelatedservices.5-10-2RATEOFTAXIMPOSED:A.TherateofthetaximposedbySection5-10-1ofthisChaptershallbeone-halfofonepercent(0.5%)ofthesellingpriceorvalueofthearticleused,asthecasemaybe;provided,however,thatduringsuchperiodasthereisineffectasalestaxorusetaximposedbyKingCountyundersection17(2),chapter49,Lawsof1982,FirstExtraordinarySession,atarateequaltoorgreater4
ORDINANCENO.5983thantherateimposedbythisSection,theCountyshallreceivefifteenpercent(15%)ofthetaximposedbySection5-10-1;providedfurther,thatduringsuchperiodasthereisineffectasalestaxorusetaximposedbyKingCountyundersection17(2),chapter49,Lawsof1982,FirstExtraordinarySession,ataratewhichislessthantherateimposedbythisSection,theCountyshallreceivefromthetaximposedbySection5-10-1thatamountofrevenuesequaltofifteenpercent(15%)oftherateofthetaximposedbytheCountyundersection17(2),chapter49,Lawsof1982,FirstExtraordinarySession.B.ThetaxunderRMC5-10-1.Bisassessedonthesellingpriceinthecaseofasalestax,orvalueofthearticleused,inthecaseofausetax.Therateofsuchtaximposedshallbethegreaterofseventy-threeten-thousandthsofonepercent(0.0073%)orthemaximumrateallowedunderRCW82.14.540(orasmaybeamendedinthefuture).C.ThetaxunderRMC5-10-1.Cisassessedonthesellingpriceinthecaseofasalestax,orvalueofthearticleused,inthecaseofausetax.Therateofsuchtaximposedshallbeone-tenthofonepercentasallowedunderRCW82.14.530(orasmaybeamendedinthefuture).5-10-3ADMINISTRATIONANDCOLLECTIONOFTAX:TheadministrationandcollectionofthetaximposedbythisChaptershallbeinaccordancewiththeprovisionsofRCW82.14.050.5-10-4CONSENTTOINSPECTIONOFRECORDS:TheCityherebyconsentstotheinspectionofsuchrecordsasarenecessarytoqualifytheCityforinspectionofrecordsbytheDepartmentofRevenue.5-10-5AUTHORIZINGEXECUTIONOFCONTRACTFORADMINISTRATION:TheMayorandClerkareherebyauthorizedtoenterintoacontractwiththeDepartmentofRevenuefortheadministrationofthistax.5-10-6PENALTIES:AnysellerwhofailsorrefusestocollectthetaxasrequiredwiththeintenttoviolatetheprovisionsofthisSectionortogainsomeadvantageorbenefit,eitherdirectorindirect,andanybuyerwhorefusestopayanytaxdueunderthisChaptershallbeguiltyofamisdemeanor,anduponconvictionthereofshallbepenalizedinaccordancewithRMC1-3-1.5-10-7TAXAPPLICABLETONATURALGASSALES:Thereisherebyimposedasalesorusetaxupontheprivilegeofusingnaturalgasormanufacturedgasasaconsumer.Thissalesandusetaxshallbeapplicabletoallnaturalgasused,includinguseofbrokerednaturalgas.5