Chapter 3.41
GARBAGE UTILITY TAX

Sections:

3.41.010    Tax created.

3.41.015    Special internal tax created.

3.41.020    Levy and collection of tax.

3.41.010 Tax created.

There is created a utility tax in the amount of seven percent, to be levied on and after July 1, 2008, of the gross receipts against and upon the total annual revenues of the garbage fund, and on all solid waste utilities and upon every business enterprise or other entity engaged in handling solid waste. For the purposes hereof, “solid waste” means garbage, recyclables and yard debris. 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 chapter 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 garbage and solid waste utility tax rate shall automatically revert to six percent of the gross receipts against and upon the total annual revenues of the garbage fund, and on all solid waste utilities and upon every business enterprise or other entity engaged in handling solid waste. (Ord. 6170 § 2, 2008; Ord. 5700 § 1, 2002; Ord. 5671 § 1, 2002; Ord. 4393, 1989; Ord. 4179 § 2, 1986.)

3.41.015 Special internal tax created.

A. In addition to the tax provided by ACC 3.41.010, there is an additional tax of 13 percent that shall apply only to the gross revenue collected in the city of Auburn’s solid waste fund.

B. The tax revenue generated by this section shall automatically expire after 12 months from the effective date of the ordinance codified in this section, or upon the collection of $1,000,000 from the tax increase is accumulated. (Ord. 6177 § 1, 2008.)

3.41.020 Levy and collection of tax.

There is levied a tax of six percent on the gross receipts, excluding dump fees on drop boxes, upon the total annual revenue of the garbage fund, which tax shall be collected from and levied upon the total receipts of the garbage fund, excluding dump fees on drop boxes, for the benefit of the general expense fund of the city. The finance director is directed to collect the tax of six percent out of the total revenues received and directed to pay over the funds so collected into the general expense fund of the city, and there is levied on all solid waste utilities and upon every business enterprise or other entity engaged in handling solid waste a tax equal to six percent of the operating rate revenue of the solid waste utility and six percent of the total gross income of such solid waste business, enterprise or entity operating in the city. The taxes levied under this section of the city code shall be payable to the finance department of the city. Pursuant to RCW 35.58.080, nothing in this section of the city code is intended, nor shall it be construed, to impose a tax on any county-owned solid waste facility or operation. (Ord. 5700 § 1, 2002; Ord. 5671 § 1, 2002; Ord. 4393 § 2, 1989; Ord. 4179 § 2, 1986.)