CITY OF SEATTLE
ORDINANCE __________________
COUNCIL BILL __________________
title
AN ORDINANCE relating to taxation; delaying the effective date of the heating oil tax on heating oil service providers under Chapter 5.47 of the Seattle Municipal Code; and delaying the date of the Office of Sustainability and Environment's first annual heating oil tax program status report.
body
WHEREAS, on September 23, 2019, the Seattle City Council passed Ordinance 125934 to add a new Chapter 5.47 to the Seattle Municipal Code to impose a tax on heating oil service providers; and
WHEREAS, under Section 16 of Ordinance 125934, the provisions of the ordinance imposing the heating oil tax take effect on September 1, 2020; and
WHEREAS, it is expected that many heating oil service providers will pass on the cost of the heating oil tax to their customers; 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 3, 2020, Mayor Durkan issued a Proclamation of Civil Emergency declaring a civil emergency within the City of Seattle based on the confirmed spread of COVID-19 in King County and the resulting deaths and illness; and
WHEREAS, the COVID-19 crisis and the state of emergency continue and are causing severe harm to the economy; and
WHEREAS, imposing the heating oil tax on September 1, 2020, during the COVID-19 crisis may cause undue hardship to certain households that purchase heating oil; and
WHEREAS, the Seattle City Council intends therefore to delay the effective date of the heating oil tax by one year to September 1, 2021; NOW, THEREFORE,
BE IT ORDAINED BY THE CITY OF SEATTLE AS FOLLOWS:
Section 1. Section 15 of Ordinance 125934 is amended as follows:
...
Click here for full text