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Record No: CB 119810    Version: Council Bill No: CB 119810
Type: Council Bill (CB) Status: Passed at Full Council
Current Controlling Legislative Body Select Budget Committee
On agenda: 7/6/2020
Ordinance No:
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
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)
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.
body
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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