HomeMy WebLinkAbout2959 ORDINANCE NO. ~1~ S ~!
AN ORDINANCE relating to, providing for,
establishing, levying and imposing a special
excise tax for transit pur~poses pursuant to
the authority of RCW 35.58.2?8 not exceeding
one percent on the fair market value of every
motor vehicle owned by a resident of the City
of Bremerton for the privilege of using such
motor vehicle, and providing for the collection
thereof, and establishing a Special Motor
Vehicle Excise Tax Fund for Transit Purposes, 8,d
dec~ari~g eft eaer~e.c¥.
WHEREAS, in Chapter 255, Washington Laws, 1969 1st Extra-
ordinary Session, the Legislature of the State of Washington,
in recognition of the fact that all persons in a community
benefit from a solvent and adequate public transportation system
and that the responsibility of financing the operation, mainten-
ance and capital needs of such systems is an essential, necessary,
community obligation and responsibility which should be shared
by all, has authorized any municipality to levy and collect a
special excise tax not-exceeding one percent on the fair market
value of every motor vehicle owned by a resident of such munici-
pality for the privilege of using such motor vehicle, such taxes
to be levied and used solely for the purpose of paying all or any
part of the cost of acquiring, constructi~, equipping or operating
a publicly owned mass transportation system, or contracting for the
services thereof, or to pay or secure the payment of all or part of
the principal of or interest on any general obligation bond or
revenue bonds issued for public transportation capital purposes, and,
WHEREAS, the revenue anticipated to be received by the City
of Bremerton from the levying and imposing of the special excise
tax, authorized by RCW 35.58.273 is a vital and essential factor
in the success of the mass transit program undertaken by the City
of Bremerton to meet the mass transit needs of the City of Bremerton
and the urban area surrounding it, including specifically but not
being limited to the City of Bremerton's application to the Urban
Mass Transportation Administration, United States Department
of Transportation for a capital grant for mass transportation
purposes, and,
WHEREAS, the failure to levy a~'d zmpose the special excise
~ax, authorized by RCW 35.58.273, would be detrimental to the
citizens of the City of Bremerton in failing to obtain for the
mass transit needs of said citizens, end'amount, available to them
under RCW 35.58.273, equal to the amount of locally generated tax
revenues budgeted by the City to be collected in any year for
any public transportation purposes, namely the am6unt collected
locally from the household transit tax, ~s authorized by Ordinance
2911, passed~he City Council the 30th day of Septe~ber, 1970, and~
WHEREAS~e imposition and le~ing, of this special excise
tax will not~
.~ncrease the annual amount of motor vehicle excise
taxes paid on motor vehicles owned by residents of the City of
Bremerton since the amount of tax levied and collected under this
ordinance will be credited against the annual motor vehicle excise
tax levied by the State-of Washington; - Now, Therefore,
THE CITY OF BREMERTON DOES ORDAIN:
Section 1. As of July 1, 1971, pursuant to the authority
of RCW 35.58.273, there is hereby levied a special excise tax in
the annual amount of one percent on the fair market value of every
motor vehicle as defined in RCW 35.58.~72 owned by a resident of
the City of Bremerton for the privilege of using such motor vehicle,
provided that in no event shall the tax be'less than one dollar and
subject to the provisions of subsection (2) of RCW 82.44.150, the
amount of such tax shall be credited against the amount of the excise
tax levied by the state under RCW 82.44.020.
Section 2. Any vehicle for which an excise tax is payable
under RCW 82.44.030 and RCW 82.44.070 shall be exempt from the tax
imposed by this ordinance.
Section 3. The schedule and basis for the excise
tax imposed by this ordinance shall be as provided in RCW 82.44.040
and by this ordinance' shall be as provided in RCW 82.44.050, and
penalties, receipts, abatements, refunds ~nd all other similar
matters relating to the tax shall be as provided in chapter
82.44 RCW.
Section 4. The excise tax imposed by this ordinance
shall be due and payable as set forth in RCW 82.44.060 and shall
be collected and paid to the City as provided in RCW Sections
35.58.276 through 35.58.279 inclusive.
Section 5. The City Treasurer is directed to establish
a special fund in the City Treasury to be designated "Special
Motor Vehicle Excise Tax Fund for Transit Purposes." Ail taxes
levied and collected under this ordinance shall be credited to such
fund and shall be used solely for the purpose of paying all or any
part of the cost of acquiring, constructing, equipping, or operating
a publicly owned mass transportation system, or contracting for
the services thereof, or to pay or secure the payment of all or
part of the principal of or interest on any general obligation bonds
or revenue bonds issued for public transportation capital purposes.
Section 6. The City Clerk is hereby authorized and
directed to certify forthwith a copy of this ordinance to the
County Auditor of Kitsap County, the Director of Motor Vehicles of
the State of Washington, the Treasurer of the State of Washington
and to such other officials as may require a certified copy of this
ordinance under applicable laws.
Section 7. If any provisions or sections of this
ordinance shall be held void or unconstitutional, all other parts,
provisions and sections of this ordinance not expressly so held to
be void or unconstitutional shall continue in full force and effect.
Section 8. The ef~[ective date of the tax herein imposed
shall be July 1, 1971, and such tax shall be due and payable on
such date and all days foil_owing, to be collected as heretofore
provided.
Section 9. It is ~herefore, by the City Council declared
that an urgency and emergency exists for the passage of this
ordinance for it imposes a tax required to be collected in con-
junction with another tax ~ollection and it is necessary to avoid
confusion in accounting fol public funds and because of such requirements
an urgency and emergency e~ists for the passage of th~s ordinance,
and the same shall take ef~!ect and be in force immediately upon its
passage.
APPROVED bT the City Council on first reading
this
day of June, 19 ~1.
PASSED by the C.ty Council of the City of Bremerton
signed by the Mayor and atl~ested by the City Clerk in authentica-
tion of such passage this 7'~ ~,
day of 1971.
GLENN K. JARS~, Mayor -
ATTEST:
· . ~ON, City ~lerk