ORDINANCE NO.      147

AN ORDINANCE OF THE TOWN OF SOUTH PRAIRIE, PIERCE COUNTY, WASHINGTON, AMENDING ORDINANCE NO. 140 WHICH IMPOSED A ONE-HALF PERCENT SALES AND USE TAX AND REVISING THE PROCEDURES FOR SPECIAL INITIATIVE PETITION OF SECTION VI OF ORDINANCE 140.

WHEREAS, the Town Council passed Ordinance No. 140 on October 5, 1982, imposing a one-half of one percent sales and

 

use tax as authorized by Section 17, Chapter 49, First Extraordinary Session, Laws of 1982; and

WHEREAS, Section 19 of Chapter 49, First Extraordinary Session, Laws of 1982, which required that Ordinance No. 140

 

be subject to voter approval or rejection, was widely interpreted to require that such ordinance be subject to such voter approval or rejection before becoming effective; and

WHEREAS, the Washington State Attorney General has issued his opinion that ordinances imposing the one-half percent sales and use tax be effective in the same manner as similar ordinances but remain forever subject to voter approval or rejection through a Special Initiative Petition Procedure as set forth in RCW 35A.11.100; and

WHEREAS, the Town Council now finds it necessary to amend Section VI of Ordinance No. 140 to insure conformity with state law;

NOW, THEREFORE, THE TOWN COUNCIL OF THE TOWN OF SOUTH PRAIRIE, PIERCE COUNTY, WASHINGTON, DO ORDAIN AS FOLLOWS:

SECTION I: Section VI of Ordinance No. 140, passed by the Town Council on October 5, 1982, is hereby amended to read


as follows:

 

"SECTION VI: SPECIAL INITIATIVE. This ordinance shall be subject to a Special Initiative. The number of registered voters needed to sign a petition for Special Initiative shall be fifteen percent of the total number of names of persons listed as registered voters within the town on the day of the last preceding municipal general election. If a Special Initiative Petition is filed with the Town Council, the operation of this ordinance shall not be suspended pending

a final decision on the disposition of the Special Initiative. The procedures for Initiative contained in RCW 35A.11.100 shall apply to any such Special Initiative Petition."

 

SECTION II: Except as specifically amended or altered herein, all other provisions of Ordinance No. 140 shall remain unchanged and in full force and effect.

 

SECTION III: 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 IV: This ordinance shall be in full force and effect from and after the date of its passage, approval and publication as provided by law.

 

PASSED IN OPEN AND REGULAR SESSION AND APPROVED BY THE MAYOR this 28th  day of December, 1982.

 

 Approved:                                                               Correct Attest:

                                                                                   Patricia Leitner

 Mayor Layne Ross                                                    Town Clerk

 

 

Correct Attest:

 

James Edward Harley

Town Attorney


AMENDMENT TO AGREEMENT FOR STATE ADMINISTRATION OF SALES AND USE TAX

 

 

THIS AMENDMENT is made to the Agreement for State Administration of Local Sales and Use Tax ("Agreement") previously entered into by the City of South Prairie and the State of Washington, Department of Revenue (the "Department") effective April 1, 1970; (Date of Original Agreement)

 

WITNESSETH:

 

WHEREAS, the legislature of the State of Washington has by section 17, chapter 49, Laws of 1982 last ex. sess., amending RCW 82.14.030 authorized cities and counties to impose additional sales and use taxes, and

 

WHEREAS, the City of South Prairie has by resolution or ordinance (attach to your copy to be retained) imposed such additional taxes commencing January 1, 1983, and

 

WHEREAS, the City of South Prairie and the Department wish to amend their Agreement for State Administration of Local Sales and Use Tax to provide for the administration and collection of such additional taxes,

 

NOW, THEREFORE, to provide for such administration and collection the parties agree as follows:

 

1.             The Department shall exclusively perform all functions incident to the administration and collection of those additional taxes imposed by said ordinance or resolution pursuant to the authority granted in RCW 82.14.030 as most recently amended, other than criminal prosecutions which shall be performed as the County and the Department may agree.

 

2.             The Department shall retain from the taxes collected pursuant to the provisions of the Agreement and this amendment the amount of one and one-half percent (1-1/2%) thereof as expenses of administration and collection. The amount of such percentage shall be subject to review during January of each year.

 

3.             The City of South Prairie agrees that in the event there shall be a legal challenge to the ordinance or resolution by which those additional sales and use taxes have been imposed, whether by litigation or otherwise, the Department or the State of Washington shall not be obligated to represent the City of South Prairie or otherwise to defend the position of the City of South Prairie in any proceeding relating to such challenge. The Department shall promptly upon notification of any such challenge tender the defense of the same to the City of South Prairie.


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4.    In all other respects the parties reaffirm their Agreement into which they have previously entered.

 

DATED this 7th day of February, 1983.

                                          STATE OF WASHINGTON

                                          DEPARTMENT OF REVENUE

                                          BY: DONALD R BURROWS

 

                                          CITY OF SOUTH PRAIRIE

                                          BY: LAYNE ROSS- MAYOR

                                          PATRICIA LEITNER- CLERK