Record No: CB 118528    Version: 1 Council Bill No: CB 118528
Type: Ordinance (Ord) Status: Passed
Current Controlling Legislative Body City Clerk
On agenda: 11/23/2015
Ordinance No: Ord 124911
Title: AN ORDINANCE relating to the Transfer Tax and Collection Tax; repealing Ordinance 122199 relating to the General Fund, Parks Fund, and Solid Waste Fund.
Sponsors: Nick Licata
Attachments: 1. CB 118528 Att A - Ordinance 122199
Supporting documents: 1. Summary and Fiscal Note, 2. Signed Ord 124911
CITY OF SEATTLE
ORDINANCE __________________
COUNCIL BILL __________________
title
AN ORDINANCE relating to the Transfer Tax and Collection Tax; repealing Ordinance 122199 relating to the General Fund, Parks Fund, and Solid Waste Fund.
body
WHEREAS, Section 5.48.055 of the Seattle Municipal Code authorizes two taxes related to solid waste based on tonnage of that waste: subsection 5.48.055.A authorizes a tax on everyone engaged in, or carrying on, the business of operating a garbage transfer station or transferring solid waste generated in or outside the City from one mode of transportation to another (Transfer Tax); and subsection 5.48.055.B authorizes a tax on everyone engaged in, or carrying on, the business of collecting certain non-recycled solid waste within the City (Collection Tax); and
WHEREAS, the Transfer Tax and the Collection Tax are referred to collectively in this ordinance as the Solid Waste Taxes; and
WHEREAS, Seattle City Charter Article XI, Section 3, authorizes ten percent of all license and fee revenues to be deposited in the Parks Fund; and
WHEREAS, in 2009, the City determined through Section 8 of Ordinance 123177 that it was in compliance with Seattle City Charter Article XI, Section 3, and initiated a change to accounting practice in the 2009 Second Quarter Supplemental Budget Ordinance 123067, Section 1, Item 1.9, to continue compliance through a more simplified process; and
WHEREAS, Ordinance 122199, which directs the City to deposit ten percent of Tonnage Taxes to the Parks Fund, is rendered redundant by this practice; and
WHEREAS, the Tonnage Tax currently supports clean City programs and activities; and
WHEREAS, it is the intent of the Mayor and the City Council that Solid Waste Taxes will continue to be used in support of clean City programs, supplemented by general funds as is reasonable; NOW, THEREFORE,
BE IT ORDAINED BY THE CITY OF SEATTLE AS FOLLOWS:
Section 1. Ordinance 122199, relating to the General Fund...

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