Chapter 3.40
WATER AND SEWER UTILITY TAX

Sections:

3.40.010    Created.

3.40.020    Levy and collection.

3.40.010 Created.

There is created a tax in the amount of seven percent, to be levied on and after July 1, 2008, against and upon the total annual revenues of the water, storm drainage and sewer utility funds and on all water, storm drainage and sewer utilities, business enterprises or other entities engaged in providing such utility services within the city. (Ord. 6170 § 1, 2008; Ord. 5699 § 1, 2002; Ord. 5280 § 1, 1999; Ord. 4178 § 2, 1986.)

3.40.020 Levy and collection.

There is levied a tax of seven percent per year upon the total annual revenues of the water, storm drainage and sanitary sewer utility funds and on all water, storm drainage and sewer utilities, business enterprises or other entities engaged in providing such utility services within the city, which tax shall be collected from and levied upon the total revenues received by the water, storm drainage and sanitary sewer utility funds and on the revenues derived from within the city of all water, storm drainage and sewer utilities, business enterprises or other entities engaged in providing such utility services, for the benefit of the current expense fund, or as otherwise directed by the city. The finance director is directed to collect the tax of seven percent out of the total revenues received each year in the water, storm drainage and sewer utility funds, commencing July 1, 2008, and the finance director is directed to pay over the funds so collected into the current expense fund. The increase in tax revenue generated by the additional one percent tax levied pursuant to Ordinance No. 6170 shall be relegated for use by the city in support of its arterial street system. It is provided, however, that if the state of Washington provides a long-term sustainable funding source to the city of Auburn arterial street fund in an amount sufficient to off-set the amount of the increases in utility tax rates of this section and the long-term funding source is sufficient to maintain the city of Auburn’s arterial street system’s pavement condition index (PCI) at an average of 70 PCI out of a score of 100 PCI for the foreseeable future, the water, storm drainage and sanitary sewer utility tax rate shall automatically revert to six percent per year upon the total annual revenues of the water, storm drainage and sanitary sewer utility funds. (Ord. 6170 § 1, 2008; Ord. 5699 § 1, 2002; Ord. 5280 § 1, 1999; Ord. 4178 § 2, 1986.)