RES 2004-36 COMMERICAL PARKING TAX AMENDMENTRESOLUTION No. 2004-36
A RESOLUTION OF THE CITY OF BAINBRIDGE ISLAND, WASHINGTON,
INCREASING THE CITY'S TAX ON COMMERCIAL PARKING, AND
AMENDING SECTION 11 OF THE BAINBRIDGE ISLAND FEE SCHEDULE.
WHEREAS, RCW 82.80.030(4) provides that cities are authorized to collect a
tax on the gross proceeds of persons who operate commercial parking lots; and
WHEREAS, the City has imposed such a tax since 1992; and
WHEREAS, Section 5.10.020 BIMC provides that "On and after December 1,
2000, there is levied upon and shall be collected from every person engaged in a
commercial parking business within the city a commercial parking tax in an
amount equal to 30 percent of the gross proceeds of the commercial parking
business less an annual discount to be determined each year by December 1 for
the next calendar year by resolution of the City Council";
WHEREAS, at a meeting of the City Council on November 22, 2004, the City
Council determined that it was necessary to increase the effective tax rate on
commercial parking from twelve percent to twenty-four percent in order to fully
fund necessary road maintenance and non -motorized transportation
improvements; and
WHEREAS, the City Council has also determined that the net revenues from
both the City's charges for parking and from its tax on commercial parking be
spent only on street and road operation, maintenance and improvements as
provided by RCW 82.80.070(1)
now, therefore,
THE CITY COUNCIL OF THE CITY OF BAINBRIDGE ISLAND, WASHINGTON,
DOES RESOLVE AS FOLLOWS:
Section 1. The annual discount on the City's Commercial Parking Tax rate for the year
beginning January 1, 2005 shall be six (6.0) percent as provided in BIMC 5.10.020.
Section 2. Section 11 of the Bainbridge Island Fee Schedule is amended to read as
follows:
11. TAXES
B&O TAX 0.2% of Gross Revenue
(Ordinances 99-48 & 99-49, Resolution 99-27) less a discount that is presently 0.1%
Minimum Amount Exempt from taxation $100,000
Current Amount Exempt from taxation $250,000
B&O TAX ON UTILITIES
(BIMC 3.88, Ordinance 97-33, BIMC 5.08, Ordinances 98-17, 98-26, 99-53)
Telephone (including cell phones and pagers) 6.0% of Gross Revenue
Electricity 6.0% of Gross Revenue
Solid Waste (garbage) 5.0% of Gross Revenue
Cable Television 6.0% of Gross Revenue
City -Owned Water, Sewer & Storm Water 6.0% of Gross Revenue
COMMERCIAL PARKING TAX 30.0% of Gross Revenue
(Ordinances 92-47 & 99-54, Resolutions 99-27 and 2004-36) less a discount that is
presently 6.0% �°,6
Due in the month following each calendar quarter.
B & O TAX / COMMERCIAL PARKING TAX — PENALTY 10% of tax due for
(Ordinances 92-11 and 99-26) each month unpaid
EXCISE TAX ON LODGING (HOTEL/MOTEL TAX)
(Ordinance 98-56) 4.0%
GAMBLING TAX
(BIMC 5.20. Tax computed on gross receipts less the cost of prizes. Charitable and non-profit
organizations have an additional $5,000 exemption from gross receipts.)
AMUSEMENT GAMES
BINGO
RAFFLES
CARD GAMES
PUNCHBOARDS & PULL TABS
GAMBLING TAX (Penalty)
(Resolution 95-27)
Minimum Penalty
1-10 days 'delinquent
11-20 days delinquent
21-31 days delinquent
32-60 days delinquent
2.0%
5.0%
5.0%
10.0%
10.0%
See Table Below
$10.00
Minimum plus 5% of tax due
Minimum plus 7.5% of tax due
Minimum plus 10% of tax due
Minimum plus 15% of tax due
PASSED by the City Council this 8th day of December, 2004.
APPROVED by the Mayor this 9th day of December, 2004.
ATTEST/AUTHENTICATE :
o
S san P. Kasper, City Clerk
FILED WITH THE CITY CLERK:
PASSED BY THE CITY COUNCIL:
PUBLISHED:
EFFECTIVE DATE:
RESOLUTION No. 2004-36
6AZin2
Darlene Kordonowy, Mayor
November 23, 2004
December 1, 2004
December 15, 2004
January 1, 2005