HomeMy WebLinkAbout06-01-2021 - HEX email - TracFone v. Renton_ Tax administration rules adopted under RMC 5-26-20CAUTION: This email originated from outside the City of Renton. Do not click links, reply or open
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From:Phil Olbrechts
To:Kari L. Sand
Cc:Cynthia Moya; Edwards, Scott M.; Degginger, Grant
Subject:TracFone v. Renton: Tax administration rules adopted under RMC 5-26-20
Date:Tuesday, June 01, 2021 8:42:29 PM
Ms. Sand,
Has the City adopted administrative tax rules under RMC 5-26-20 or adopted any formal
administrative interpretations of the City's tax regulations? I was not able to find any such
documents on-line and can take judicial notice of them for writing my decision. If the tax
department does make administrative interpretations, I'm looking for anything that would
clarify how to resolve the late payment interest conflict between RMC 5-11-2 (which imposed
12% yearly late payment interest for utility tax until November, 2019 when it was repealed by
Ordinance 5944) and RMC 5-26-11, which as presented at the hearing imposed a much lower
late payment interest rate for most if not all city taxes, includig utility taxes, starting in 2016.
Tracfone is of course also invited to identify any formal administrative interpretations on the
issue as well.
On Thu, May 27, 2021 at 5:31 PM Kari L. Sand <ksand@omwlaw.com> wrote:
Greetings, Examiner Olbrechts and everyone:
Following today’s hearing, I would be remiss if I did not point out that if the Examiner
decides that interest must be computed consistent with RCW 82.32.050, as TracFone
argued, then the penalty must also be computed consistent with RCW 82.32.090(1) and (2)
and would increase from 25% (under the former RMC 5-11-2(A)) to 34% (29% + 5%). My
apologies for not pointing this out before today’s proceedings ended. To avoid any surprises
later, in the event further corrections are warranted, it seemed important to also note the
effect of the RCW on the computation of the penalty amount.
Sincerely,
Kari L. Sand | Attorney
Ogden Murphy Wallace P.L.L.C.
901 Fifth Avenue, Suite 3500 Seattle, WA 98164
Direct: 206.447.2250 | Fax: 206.447.0215
ksand@omwlaw.com | www.omwlaw.com
Take a look at Ogden Murphy Wallace’s new website!
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