Ordinance 03-016 Imposes Sales & Use Tax ,
CITY OF SPOKANE VALLEY
SPOKANE COUNTY, WASHINGTON
ORDINANCE NO. 16
AN ORDINANCE OF THE CITY OF SPOKANE VALLEY, SPOKANE COUNTY,
WASHINGTON, IMPOSING A SALES AND USE TAX AS AUTHORIZED BY RCW
82.14.030(2)
WHEREAS, upon incorporation of a new city, Washington State Law authorizes the new
city to impose a retail sales tax in a total amount of 1.0 percent, comprised of two separate one-
half percent (.5%) options; and
WHEREAS, the tax so collected is credited against the sales tax otherwise collected by
Spokane County, for the same salable event; and
WHEREAS, to the extent collected, this Ordinance diverts revenues to the City of
Spokane Valley to fund necessary municipal services and shall not result in an increase in the
amount of tax paid by residents and visitors in the City of Spokane Valley.
NOW, THEREFORE, the City Council of the City of Spokane Valley, Spokane County,
Washington, do ordain as follows:
Section I. imposition of sales and use tax as authorized by RCW 82.14.030(2). •
A. Imposition. In addition to other taxes which may be imposed by
the City, there is imposed a separate sales and/or use tax, as the case may be, upon the same
taxable events and upon which the tax imposed pursuant to RCW 82.14.030(1) is levied, as the
same exists or may hereafter be amended, and as specifically authorized by RCW 82.14.020(2).
13. Tax rate. The rate of tax imposed by this section, which shall be in
addition to the rate of tax permitted to be imposed by City ordinance pursuant to RCW
82.14.030(1), as the same now exists or may hereafter be amended, shall be one-half of one
percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a
use tax); provided that if Spokane County shall impose a sales and/or use tax pursuant to RCW
82.14.030(2), as the same now exists or may hereafter be amended, at a rate that is equal to or
greater than the rate imposed under this Ordinance, then Spokane County shall receive fifteen
percent (15%) of the City of Spokane Valley tax; provided further, that if Spokane County shall
impose a sales and/or use tax pursuant to RCW 82.1'4.030(2), at a rate that is less than the rate
imposed under this Ordinance, Spokane County shall receive that amount of revenues from the
City of Spokane Valley tax equal to fifteen percent (15%) of the rate of tax imposed by the
County.
Section 2. Administration—Collection: Agreement with Department of Revenue.
The administration and collection of the tax imposed by this Ordinance
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shall be in accordance with the provisions of RCW 82.14.050, as the same now exists or may
hereafter be amended. The City Manager is authorized to enter into an agreement with the
Department of Revenue for the administration and collection of the tax.
Section 3. inspection of Records.
The City of Spokane Valley consents to the inspection of such records as
are necessary by the Department of Revenue, pursuant to RCW 82.32.330, as the same now
exists or may hereafter be amended.
Section 4. Subject to Referendum.
Pursuant to R.CW 82.14.036, the tax imposed by this Ordinance is subject
to referendum. A referendum petition to repeal the tax imposed by this Ordinance must be filed
with the City Clerk within seven (7) days of passage of this Ordinance. Within ten (10) days of
filing of the referendum petition, the City Clerk shall confer with the petitioner concerning the
form and style of the petition, issue an identification number for the petition and write a ballot
title for the measure. The ballot title shall be posed as a question so that an affirmative answer to
the question and an affirmative vote on the measure results in the tax or tax rate increase being
imposed, and a negative answer to the question and a negative vote on the measure results in the
tax or tax rate increase not being imposed. The petitioner shall be notified of the identification
number and ballot title within the ten (10)day period.
After notification of the identification number and ballot title, the
petitioner shall have thirty (30) days to secure on petition forms the signatures of not less than
fifteen percent (15%) of the registered voters of the City of Spokane Valley and to file the signed
petitions with the City Clerk. Each petition form must contain the ballot title and the full text of
the measure to be referred.
The City Clerk shall verify the sufficiency of the signatures on the
petitions. If sufficient valid signatures are properly submitted, the City Clerk shall submit the
referendum measure to the county or city voters at a general or special election held on one of
the dates provided in RCW 29.13.010 as determined by the county legislative authority or City
Council, which election shall not take place later than one hundred twenty days (120) after the
signed petition has been filed with the City Clerk.
Section 5. Penalty.
It is unlawful for any seller to fail or refuse to collect taxes with intent to
violate the provisions of this Ordinance, or to gain some advantage or benefit, whether direct or
indirect, or for any buyer to refuse to pay any tax due under the provisions of this Ordinance.
Any person violating any provision of this Ordinance shall be guilty of a misdemeanor and upon
conviction thereof punished pursuant to Washington State law or city ordinance.
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Section 6. Severability.
If any section, sentence, clause or phrase of this Ordinance should be held
to be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or
unconstitutionality shall not affect the validity or constitutionality of any other section; sentence,
clause or phrase of this Ordinance.
Section 7. Effective Date.
This Ordinance shall be in full force and effect on the official date of
incorporation provided publication of this Ordinance or a summary thereof occurs in the official
newspaper of the City as provided by law.
Passed By the City Council of the City of Spokane Valley on January 7 , 2003.
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Mayor, Michael DeVleming
ATTEST:
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Interim i Clerk, Ruth Muller
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Approved As To Form:
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Int ity Att.rir Stanley M. chwartz
Date of Publication: AlArt.a.. 21 2003
Effective Date:
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