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HomeMy WebLinkAboutOrdinances - 2020-07 - Authorizing, Finance Director, City Treasurer if an emergency declared, waive interest penalty on unpaid gambling taxes, EWMC 4.38.070 - 4/21/2020City of East Wenatchee Ordinance 2020-07 Page 1 of 5 Retain Ordinance until no longer needed for City-business, then transfer to Washington State Archives (GS50-05A-16 Rev. 1) City of East Wenatchee, Washington Ordinance No. 2020-07 An Ordinance of the City of East Wenatchee authorizing the City Treasurer, if an emergency has been declared, to waive the interest penalty on unpaid gambling taxes by amending Section 4.38.070 of the East Wenatchee Municipal Code. Una ordenanza de la ciudad de East Wenatchee que autoriza al tesorero de la ciudad, si se ha declarado una emergencia, a renunciar a la multa por intereses sobre los impuestos de juego no pagados modificando la sección 4.38.070 del código municipal de East Wenatchee. 1. Alternate format. 1.1. Para leer este documento en otro formato (español, Braille, leer en voz alta, etc.), póngase en contacto con el vendedor de la ciudad al alternatformat@east-wenatchee.com, al (509) 884-9515 o al 711 (TTY). 1.2. To read this document in an alternate format (Spanish, Braille, read aloud, etc.), please contact the City Clerk at alternateformat@east- wenatchee.com, at (509) 884-9515, or at 711 (TTY). 2. Recitals. 2.1. The City of East Wenatchee (“City”) is a non-charter code City duly incorporated and operating under the laws of the State of Washington. 2.2. The worldwide outbreak of the Novel Coronavirus (COVID-19) and the effects of person-to-person transmission throughout the United States and Washington State may significantly impact the life and health of our people, as well as the economy of Washington State, and constitutes a public disaster that may affect life, heath, property or the public peace. 2.3. On January 21, 2020, the Washington State Department of Health confirmed the first case of COVID-19 in the United States in Snohomish County, Washington. City of East Wenatchee Ordinance 2020-07 Page 1 of 5 Retain Ordinance until no longer needed for City-business, then transfer to Washington State Archives (GS50-05A-16 Rev. 1) 2.4. Local health departments and the Washington State Department of Health have since worked to identify, contact, and test others in Washington State potentially exposed to COVID-19 in coordination with the United States Centers for Disease Control and Prevention (CDC). 2.5. The CDC identified the potential public health threat posed by COVID-19, both globally and in the United States, as “high,” and has advised that person-to-person spread of COVID-19 will continue to occur globally and within the United States. 2.6. On January 31, 2020, the Director of the United States Department of Health and Human Services declared a public health emergency for COVID-19, beginning on January 27, 2020. 2.7. On February 29, 2020 the Governor of the State of Washington declared that a State of Emergency exits in all Counties in the State of Washington. 2.8. On March 13, 2020, the President of the United States signed a proclamation declaring a National Emergency concerning the COVID-19 outbreak. 2.9. On March 23, 2020, the Governor of the State of Washington issued the "Stay Home, Stay Safe" Proclamation, requiring all non- essential businesses to close and residents of the state of Washington to stay at home and strictly limit physical contact with people outside their household. Currently, all non-essential businesses must remain closed until May 4, 2020. 2.10. Decreased economic activity, layoffs and substantially reduced work hours related to the COVID-19 outbreak will lead to widespread economic hardship that will result in lost income and wages and an inability to pay basic expenses, including taxes, utilities and rent. 2.11. The City imposes a gambling tax on entities who conduct commercial stimulant social card games within the city pursuant to chapter 4.38 of the East Wenatchee City Code. 2.12. Taking action to waive the interest penalty on the unpaid amount of any taxes due will help distressed businesses manage the use of scarce cash resources during the COVID-19 emergency. City of East Wenatchee Ordinance 2020-07 Page 1 of 5 Retain Ordinance until no longer needed for City-business, then transfer to Washington State Archives (GS50-05A-16 Rev. 1) 3. Authority. 3.1. RCW 35A.11.020 and RCW 35A.12.190 authorize the City Council to adopt ordinances of all kinds to regulate its municipal affairs and appropriate to the good government of the City. THE CITY COUNCIL OF THE CITY OF EAST WENATCHEE DO ORDAIN AS FOLLOWS: 4. Amendment. The City Council amends Section 4.38.070 of the East Wenatchee Municipal Code to read: 4.38.070 Failure to timely pay tax. If full payment of any tax due pursuant to this chapter is not received by the city treasurer on or before the date the tax is due, there shall be added to the amount due interest to accrue at the rate of one percent per month to be computed on the unpaid balance of the tax due. During a declared emergency covered under chapter 38.52 RCW, however, the city treasurer may administratively waive any interest due on an unpaid balance. This wavier may not exceed six months. 5. Repeal. The City Council repeals those provisions of any ordinance that is in conflict with the language of this ordinance. 6. Severability. If a court of competent jurisdiction declares any provision in this Ordinance to be contrary to law, such declaration shall not affect the validity of the other provisions of this Ordinance. 7. Publication. The City Council directs the City Clerk to publish a summary of this Ordinance. The summary shall consist of the title of this Ordinance. The City Council directs the City Clerk to publish a copy of this Ordinance on the City’s website. 8. Effective Date. This Ordinance becomes effective five days after the date its summary is published.