Record No: CB 119810    Version: Council Bill No: CB 119810
Type: Ordinance (Ord) Status: Passed
Current Controlling Legislative Body City Clerk
On agenda: 7/6/2020
Ordinance No: Ord 126108
Title: AN ORDINANCE relating to taxation; imposing a payroll expense tax on persons engaging in business in Seattle; adding a new Chapter 5.38 to the Seattle Municipal Code; and amending Sections 5.30.010, 5.30.060, 5.55.010, 5.55.040, 5.55.060, 5.55.150, 5.55.165, 5.55.220, 5.55.230, and 6.208.020 of the Seattle Municipal Code.
Sponsors: Teresa Mosqueda, M. Lorena González , Lisa Herbold, Dan Strauss, Andrew Lewis
Attachments: 1. Mayor's Letter on Returning Unsigned
Supporting documents: 1. Summary and Fiscal Note, 2. Central Staff Presentation - List of Proposed Amendments, 3. Amendment 1 v3 - Mosqueda (added; 7/6/20), 4. Amendment 2 - Lewis (added; 7/6/20), 5. Amendment 21 (Mosqueda) - Technical Definition, 6. Amendment 20 (Mosqueda and Morales) - Rates, 7. Amendment 20A to 20 (added 7/2/20), 8. Amendment 20B to 20 (added 7/2/20), 9. Amendment 20C to 20 (added 7/2/20), 10. Amendment 11 (Sawant) - Rates, 11. Amendment 15 (Sawant) - Rates, 12. Amendment 16 (Sawant) - Rates - Black Lives Matter, 13. Amendment 17 (Sawant) - Rates - Green New Deal, 14. Amendment 1 (Herbold and Sawant) - Effective Date, 15. Amendment 5 (Juarez and Pedersen) - Ballot Measure, 16. Amendment 8 (Pedersen) - Exempt Nonprofits, 17. Amendment 14 (Mosqueda) - 5-year Exempt Nonprofit Healthcare Providers, 18. Amendment 7 (Pedersen) - 2-Year Exemption for Hospitals and Healthcare Entities, 19. Amendment 3 (Sawant) - Sunset, 20. Amendment 4 (Pedersen) - Sunset, 21. Amendment 6 (Pederson) - Level Playing Field, 22. Amendment 12 (Mosqueda and Strauss) - Strengthen Level Playing Field Provisions, 23. Amendment 18 (Morales) - Maintain a Level Playing Field, 24. CB 119772 - Payroll Expense Tax (Sawant / Morales), 25. CB 119773 - Interfund Loan (Sawant / Morales), 26. CB 119774 - Spending Plan (Sawant / Morales), 27. Signed Ordinance 126108, 28. Affidavit of Publication
Related files: CB 119812, CB 119811
CITY OF SEATTLE
ORDINANCE __________________
COUNCIL BILL __________________
title
AN ORDINANCE relating to taxation; imposing a payroll expense tax on persons engaging in business in Seattle; adding a new Chapter 5.38 to the Seattle Municipal Code; and amending Sections 5.30.010, 5.30.060, 5.55.010, 5.55.040, 5.55.060, 5.55.150, 5.55.165, 5.55.220, 5.55.230, and 6.208.020 of the Seattle Municipal Code.
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WHEREAS, the City Council intends to revisit the tax imposed by this new Chapter 5.38 in the event that an organization with overlapping jurisdiction implements a progressive revenue source that provides City of Seattle ("City") funding at levels equivalent to those generated through this payroll expense tax; and
WHEREAS, on March 11, 2020, the World Health Organization announced that the novel coronavirus (COVID-19) is officially a global pandemic; and
WHEREAS, on February 29, 2020, the Washington Governor issued Proclamation 20-05, proclaiming a state of emergency for all counties throughout the state of Washington in response to new cases of COVID-19, and
WHEREAS, on March 25, 2020, the Washington Governor issued Proclamation 20-25, prohibiting all people in Washington from leaving their homes and all non-essential businesses in Washington from conducting business ("Stay Home, Stay Healthy Proclamation"); and
WHEREAS, these actions are appropriate for public health reasons but result in severe economic impacts on families and individuals in Seattle; and
WHEREAS, these impacts are felt most strongly by people with low incomes who have become unemployed or had their work hours severely reduced; and
WHEREAS, federal and state assistance to people with low incomes will not be sufficient to meet their basic needs during this public health and financial crisis; and
WHEREAS, without additional support, many people with low incomes will face severe financial hardship that will have significant negative impacts, including but not limited to public health impacts ...

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