ORD 2000-50 BUSINESS & OCCUPATION TAX RATESORDINANCE NO. 2000-50
AN ORDINANCE of the City of Bainbridge Island, Washington,
relating to the City's business and occupation tax rate; and amending
Section 5.05.080 of the Bainbridge Island Municipal Code.
WHEREAS, RCW 35.21.710 provides that cities are authorized to require the
licensing of businesses and to levy and collect a tax not to exceed two-tenths of one
percent on their gross income; and
WHEREAS, the City of Bainbridge Island has imposed such licensing and tax
requirements continuously since at least 1982; and
WHEREAS, a public hearing was held to discuss this and other changes to the
City's tax and fee structure on October 7, 1999; and
WHEREAS, voter approval Initiative 722 has brought into question the validity
of the City's tax and fee structure; now, therefore
THE CITY COUNCIL OF THE CITY OF BAINBRIDGE ISLAND, DOES
ORDAIN AS FOLLOWS:
Section 1. Section 5.05.080 of the Bainbridge Island Municipal Code is hereby
amended as follows:
5.05.080 Persons subject to tax - Amount.
In addition to the business license fee required by Chapter 5.04, on and after December 1,
2000, there is levied upon and shall be collected from every person, for the act or
privilege of engaging in business activities within the city, in addition to the business
license fee a business and occupation tax per calendar year, or any portion
thereof, except as otherwise provided in this title. The business and occupation tax shall
be in the amount of two-tenths of one percent of the amount of gross income subject to
tax by the state of Washington pursuant to Chapter 82.04, as hereafter amended, RCW
less an annual reduction to be determined each year by December 1 for the next calendar
year only by resolution of the City Council for business activities occurring within the
city.
Section 2. In the event that the right or authority of the City to adjust by
resolution the tax rate in BIMC 5.05.080 or to reduce the tax on an annual basis for one
year only is legally challenged, there shall be no reduction in the tax and the full two-
tenths of one percent tax shall apply.
Section 3. REFERENDUM PROCEDURE. A referendum petition with
respect to this ordinance may be filed With the city clerk within seven days of the passage
of this ordinance. The referendum procedures set forth in RCW 35.17.240 through
35.17.360, as hereafter amended, shall apply, with the following additions and
amendments as required by RCW 35.21.706:
A. Within ten days of the filing of the petition, the city clerk, will confer with the
petitioner concerning the form and style of the petition, issue an identification
number, and secure an accurate, concise and positive ballot title from the city
attomey;
B. The petitioner shall have thirty days in which to secure the signatures of not
less than 15% of the registered voters of the city, as of the last municipal
general election, upon petition forms which contain the ballot title and full text
of the measure to be referred; and
C. The city clerk shall verify the sufficiency of the signatures on the petition, and
if sufficient valid signatures are properly submitted, shall certify the
referendum measure to the next election ballot within the city or at a special
election ballot as provided pursuant to RCW 35.17.260(2).
Section 4. This ordinance shall take effect and be in force on and after
December 1, 2000, which date is more than five' days from and after its passage, approval,
and publication.
PASSED by the City Council this 21~' day of November, 2000.
APPROVED by the Mayor the 22~a day of November, 2000.
T SUTTON, Mayor
ATTEST/AUTHENTICATE:
SUSAN P. KASPER, City Clerk
APPROVED AS TO FORM:
ROD P. KASEGUMA, City Attorney
FILED WITH THE CITY CLERK
PASSED BY THE CITY COUNCIL
PUBLISHED:
EFFECTIVE DATE:
ORDINANCE 2000-50
November 16, 2000
November21,2000
November 29, 2000
December 4., 2000