HomeMy WebLinkAboutOrdinance 2023-18, Garbage Sewer Water Utility Tax AdditionsCity of East Wenatchee Ordinance 2023-18 with Exhibit A
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CITY OF EAST WENATCHEE, WASHINGTON
ORDINANCE NO. 2023-18
An Ordinance of the City of East Wenatchee, Washington, amending Chapter 4.32
of the East Wenatchee Municipal Code to add garbage, sewer and water as
occupations subject to the City’s utility tax.
Una Ordenanza de la Ciudad de East Wenatchee, Washington, que modifica el
Capítulo 4.32 del Código Municipal de East Wenatchee para agregar basura,
alcantarillado y agua como ocupaciones sujetas al impuesto de servicios públicos
de la Ciudad.
1.Alternate format.
1.1. Para leer este documento en un formato alternativo (español, Braille, leer en voz alta,
etc.), comuníquese con la administradora municipal al
alternateformat@eastwenatcheewa.gov, 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@eastwenatcheewa.gov 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; and
2.2. The City Council of East Wenatchee (“City Council”) finds that it is in the best interests
of the City and its citizens to add garbage, sewer and water as occupations subject to the
City’s utility tax.
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.Purpose. The purpose of this ordinance is to amend Chapter 4.32 of the East Wenatchee
Municipal Code to add garbage, sewer and water as occupations subject to the City’s utility
tax.
City of East Wenatchee Ordinance 2023-18 with Exhibit A
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Retain Ordinance until no longer needed for City-business, then transfer to Washington State Archives (GS50-05A-
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5.Amendment. The City Council amends Chapter 4.32 of the East Wenatchee Municipal
Code to read as set forth in Exhibit A.
6.Superseding Provisions. The provisions of this ordinance, once adopted, shall supersede
any previous ordinance to the extent that said ordinance may conflict with the provisions of
this ordinance.
7.Corrections. Upon approval by the City Attorney, the City Clerk and the code reviser may
correct this Ordinance if it contains a clerical error; an incorrect reference to other local,
state, or federal laws, codes, rules, or regulations; or an error in ordinance numbering, section
number, or subsection numbering.
8. 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.
9. 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.
10.Effective Date. This Ordinance becomes effective April 1, 2024.
Passed by the City Council of East Wenatchee, at a regular meeting thereof on this 5th day of
December 2023.
The City of East Wenatchee,
Washington
By�L c� Jerr� Crawford, May{)!'
AUTHENTICATED:
Approved as to form only:
� City Attorney
Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
11-28-2023
12-05-2023
12-09-2023
04-01-2024
City of East Wenatchee Ordinance 2023-18 with Exhibit A
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Retain Ordinance until no longer needed for City-business, then transfer to Washington State Archives (GSS0-0SA-
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East Wenatchee Municipal Code
Chapter 4.32 UTILITY TAX
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The East Wenatchee Municipal Code is current through Ordinance 23-09, passed August 15, 2023.
Chapter 4.32
UTILITY TAX
Sections:
4.32.010 Utility tax.
4.32.020 Use and accountability of tax proceeds.
4.32.030 Definitions.
4.32.040 Occupations subject to tax – Amount.
4.32.050 Tax year.
4.32.060 Exceptions and deductions.
4.32.070 Monthly installments.
4.32.080 Taxpayer’s records.
4.32.090 Failure to make returns or to pay the tax in full.
4.32.100 Penalty for delinquent payment.
4.32.110 Overpayment of tax.
4.32.120 Noncompliance – Penalty.
4.32.130 Appeal.
4.32.140 Treasurer Finance Director to make rules.
4.32.150 Severability.
4.32.010 Utility tax.
The tax provided for in this chapter shall be known as the “utility tax,” and is levied upon the privilege of
conducting an electric energy or natural or manufactured gas business within the city of East Wenatchee effective
February 1, 2009, and a garbage, sewer and water business within the city of East Wenatchee effective April 1,
2024. (Ord. 22-17 § 5 (Exh. A), 2022; Ord. 08-13 § 1, 2008)
4.32.020 Use and accountability of tax proceeds.
The treasurer finance director shall deposit all revenues collected pursuant to this chapter into the general fund. The
city shall use these revenues to fund city services or capital requirements as the city council shall direct through its
annual budget process. (Ord. 22-17 § 5 (Exh. A), 2022; Ord. 08-13 § 1, 2008)
4.32.030 Definitions.
As used in this chapter, unless the context or subject matter clearly requires otherwise, the words or phrases defined
in this section shall have the indicated meanings.
A. “TreasurerFinance Director” means the treasurer finance director of the city of East Wenatchee, Washington, or
his or her designee.
B. “Gross income” means the value proceeding or accruing from the performance of the particular business
involved, including gross proceeds of sales, compensation for the rendition of services, and receipts (including all
sums earned or charged, whether received or not) by reason of investment in the business engaged in (excluding
rentals, receipts or proceeds from the use or sale of real property or any interest therein, and proceeds from the sale
of notes, bonds, mortgages or other evidences of indebtedness, or stocks and the like), all without any deduction on
account of the cost of property sold, the cost of materials used, labor costs, taxes, interest or discount paid, delivery
costs or any expenses whatsoever, and without any deduction on account of losses.
C. “Person” or “persons” means persons of either sexindividuals, firms, partnerships, copartnerships, corporations,
limited liability companies, public utility districts, municipal corporations or departments thereof, public or private
utilities, water companies or districts, and other associations, whether acting by themselves or by servants, agents or
employeesmeans any person, firm, corporation, association, or entity of any type engaged in a business subject to
taxation under this chapter. (Ord. 22-17 § 5 (Exh. A), 2022; Ord. 08-13 § 1, 2008)
EXHIBIT A
East Wenatchee Municipal Code
Chapter 4.32 UTILITY TAX
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The East Wenatchee Municipal Code is current through Ordinance 23-09, passed August 15, 2023.
4.32.040 Occupations subject to tax – Amount.
There is levied upon and shall be collected from a person because of certain business activities engaged in or carried
on in the city of East Wenatchee, taxes in the amount to be determined by the application of rates given against
gross income as follows:
A. Upon a person engaged in or carrying on the business of selling, furnishing, or transmitting electric energy, a tax
equal to six percent of the total gross income from such business in the city during the period for which the tax is
due; and
B. Upon a person engaged in or carrying on the business of selling, furnishing, or transmitting gas, whether natural
or manufactured, a tax equal to six percent of the total gross income from such business in the city during the period
for which the tax is due;. (Ord. 22-17 § 5 (Exh. A), 2022; Ord. 08-13 § 1, 2008)
C.Upon a person engaged in or carrying on the business of selling or supplying domestic water, a tax equal to ten
percent of the total gross income from such business in the city during the period for which the tax is due;
D.Upon a person engaged in or carrying on the business of collecting and disposing of garbage, a tax equal to ten
percent of the total gross income from such business in the city during the period for which the tax is due; and
E. Upon a person engaged in or carrying on the business of selling or supplying sewer service, a tax equal to ten
percent of the total gross income from such business in the city during the period for which the tax is due.
4.32.050 Tax year.
For purposes of this utility tax, the tax year shall commence February 1, 2009, and end December 31, 2009.
Thereafter, the tax year shall commence on January 1st and end on December 31st of each year. (Ord. 22-17 § 5
(Exh. A), 2022; Ord. 08-13 § 1, 2008)
4.32.060 Exceptions and deductions.
There is excepted and deducted from the total gross income upon which the tax is computed:
A. That part of the total gross income derived from business which the city is prohibited from taxing under the
Constitution or laws of the United States and the Constitution or laws of the state of Washington.
B. Adjustments made to a billing or customer account in order to reverse a billing or charge that was not properly a
debt of the customer.
C. Cash discounts allowed and actually granted to customers of the taxpayer during the tax year.
D. Uncollectible debts written off the taxpayer’s books during the tax year. If subsequently collected, the income
shall be reported for the period in which collected. (Ord. 22-17 § 5 (Exh. A), 2022; Ord. 08-13 § 1, 2008)
4.32.070 Monthly installments.
The tax imposed by EWMC 4.32.040 shall be due and payable in monthly installments. Remittance shall be made
on or before the last day of the month following the end of the monthly period in which the tax is accrued. Annual or
quarterly returns for smaller entities may be allowed upon written approval from the treasurer finance director. On
or before said due date, the taxpayer shall file with the treasurerfinance director a written return upon such form and
setting forth such information as the treasurer finance director shall reasonably require relating to the accurate
computation and collection of this tax, together with the payment of the amount. (Ord. 22-17 § 5 (Exh. A), 2022;
Ord. 08-13 § 1, 2008)
4.32.080 Taxpayer’s records.
Each taxpayer shall keep records reflecting the amount of the taxpayer’s gross income on sales and services within
the city, and such records shall be open at all reasonable times for the inspection of the treasurerfinance director, or
his or her designee, to verify information provided on any utility tax return, or to determine whether such return is
required to be filed. (Ord. 22-17 § 5 (Exh. A), 2022; Ord. 08-13 § 1, 2008)
EXHIBIT A
East Wenatchee Municipal Code
Chapter 4.32 UTILITY TAX
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The East Wenatchee Municipal Code is current through Ordinance 23-09, passed August 15, 2023.
4.32.090 Failure to make returns or to pay the tax in full.
If a taxpayer fails, neglects, or refuses to make his return as and when required by this chapter, the treasurer finance
director is authorized to determine the amount of the tax payable under provisions of EWMC 4.32.040, and to notify
such taxpayer of the amount so determined. The amount so fixed shall be the tax and shall be immediately due and
payable, together with penalty and interest. Delinquent taxes, including any penalties, are subject to an interest
charge of 12 percent per year on the unpaid balance from the date any such taxes became due as provided in EWMC
4.32.070. (Ord. 22-17 § 5 (Exh. A), 2022; Ord. 08-13 § 1, 2008)
4.32.100 Penalty for delinquent payment.
If a person subject to this tax fails to pay any tax required by this chapter within 15 days after the due date thereof,
there shall be added to such tax a penalty of 10 percent of the amount of such tax. Any tax due under this chapter
that is unpaid and all penalties thereon shall constitute a debt to the city and may be collected by court proceedings,
which remedy shall be in addition to all other remedies. (Ord. 22-17 § 5 (Exh. A), 2022; Ord. 08-13 § 1, 2008)
4.32.110 Overpayment of tax.
Money paid to the city through error, or otherwise not in payment of the tax imposed by this chapter, or in excess of
such tax, shall, upon discovery, be credited against any tax due or to become due from such taxpayer hereunder;
provided, however, that overpayments extending beyond one year prior to notification of the city shall not be
refunded. If such taxpayer has ceased doing business in the city, any such overpayment shall be refunded to the
taxpayer. (Ord. 22-17 § 5 (Exh. A), 2022; Ord. 08-13 § 1, 2008)
4.32.120 Noncompliance – Penalty.
A. No person subject to this chapter shall fail or refuse to file tax returns or to pay tax when due, nor shall any
person make a false statement or representation in, or in connection with, any such tax return, or otherwise violate or
refuse to comply with this chapter or with any rule promulgated pursuant to EWMC 4.32.140.
B. In addition to the interest and delinquent filing penalties set forth above, the city council declares that failure to
comply with this chapter is a civil infraction, subject to a fine of up to $250.00 for each day that a violation
continues. (Ord. 22-17 § 5 (Exh. A), 2022; Ord. 08-13 § 1, 2008)
4.32.130 Appeal.
A taxpayer aggrieved by the amount of the tax, penalties, interest, or civil infraction fine determined to be due by the
treasurer finance director or his designee, under the provisions of this chapter, may appeal such determination to the
mayor or his or her designee. (Ord. 22-17 § 5 (Exh. A), 2022; Ord. 08-13 § 1, 2008)
4.32.140 Treasurer Finance Director to make rules.
The treasurer finance director shall have the power to adopt and enforce rules and regulations consistent with this
chapter or with the law for the purposes of carrying out the provisions thereof. (Ord. 22-17 § 5 (Exh. A), 2022; Ord.
08-13 § 1, 2008)
4.32.150 Referendum Procedure.
The provisions of this chapter are subject to the referendum procedure as follows:
A. A referendum petition seeking to repeal this ordinances must be filed with the City Clerk within seven days of
the passage by the City Council of this ordinance or publication thereof, whichever is later. The City Clerk is
designated as the person to receive any such petition.
B. Within ten days the City Clerk shall confer with the petitioner concerning the form and style of the petition,
issue an identification number for the petition and cause to be written a ballot title for the measure.
C. 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 being imposed and a negative answer to the question and a negative vote on the
measure results in the tax not being imposed. The petitioner shall be notified of the identification number and
ballot title within this ten day period.
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EXHIBIT A
East Wenatchee Municipal Code
Chapter 4.32 UTILITY TAX
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The East Wenatchee Municipal Code is current through Ordinance 23-09, passed August 15, 2023.
D. After notification of the identification number and ballot title the petitioner shall have 30 days in which to
secure on petition forms the signatures of not less than Fifteen Percent (15%) of the registered voters of the
City, as of the last City general election, and to file the signed petitions with the City Clerk.
E. Each petition form shall contain the ballot title and the full text of the referendum. The City Clerk shall verify
the sufficiency of the signatures on the petitions. If sufficient valid signatures are properly submitted, the City
Clerk shall cause the referendum measure to be submitted to the City voters at the next election within the City
or at a special election as provided pursuant to RCW 35.17. 260(2).
4.32.150160 Severability.
Should any section, paragraph, sentence, clause or phrase of this chapter, or its application to any person or
circumstance, be declared unconstitutional or otherwise invalid for any reason, or should any portion of this chapter
be preempted by state or federal law or regulation, such decision or preemption shall not affect the validity of the
remaining portions of this chapter or its application to other persons or circumstances. (Ord. 22-17 § 5 (Exh. A),
2022; Ord. 08-13 § 1, 2008)
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EXHIBIT A