3041 TBD Additional One Tenth TaxORDINANCE NO. 3041
AN ORDINANCE OF THE CITY OF MOSES LAKE, WASHINGTON,
IMPOSING AN ADDITIONAL SALES AND USE TAX OF ONE-TENTH
OF ONE PERCENT WITHIN THE BOUNDARIES OF THE MOSES
LAKE TRANSPORATION BENEFIT DISTRICT FOR THE PURPOSE
OF FINANCING THE COSTS ASSOCIATED WITH
TRANSPORTATION IMPROVEMENTS IN THE DISTRICT
IDENTIFIED HEREIN AS AUTHORIZED BY RCW 36.73.040;
PROVIDING FOR SEVERABILITY AND ESTABLISING AN
EFFECTIVE DATE.
WHEREAS, the City of Moses Lake Transportation Benefit District (hereinafter "the District")
was established pursuant to RCW 35.21.225 and Chapter 36.73 RCW by the City Council of
Moses Lake by Ordinance 2847 in December 2016; and
WHEREAS, by Ordinance No. 2861, the City of Moses Lake assumed the rights, powers,
immunities, functions, and obligations of the Moses Lake Transportation Benefit District, pursuant
to Chapter 36.74 RCW to allow for said assumption; and
WHEREAS, the City of Moses Lake enacted Ordinance No. 2847 in December 2016, establishing
boundaries for the City of Moses Lake Transportation Benefits District which are coterminous
with the boundaries of the City of Moses Lake City Limits; and
WHEREAS, the City of Moses Lake placed Proposition No. 1 on the November 2017 ballot
enacting a two-tenths of one percent (0.2%) sales and use tax increase as set forth in Chapter
82.14.0455 (1) RCW, and the qualified electors voted in favor of Proposition No. 1; and
WHEREAS, the City's necessary transportation improvement projects are identified in the City
of Moses Lake’s Transportation System Plan and the City's Six-Year Transportation Improvement
Program; and
WHEREAS, City of Moses Lake Ordinance No. 2847 provides that funds generated by the City
of Moses Lake Transportation Benefit District shall be used for transportation improvements that
preserve, maintain and operate the planned and/or existing transportation infrastructure of the
City/District, consistent with the requirements of RCW 36.73; and
WHEREAS, RCW 36.73.040(3}{a) authorizes transportation benefit districts to impose a
sales and use tax subject to the provisions of RCW 36.73.065; and
WHEREAS, RCW 36.73.065(4}(a)(v) authorizes transportation benefit districts to impose
a sales and use tax in accordance with RCW 82.14.0455 in an amount not exceeding one-
tenth of one percent (0.1%) for a period of ten years upon a majority vote of the governing
board of the District for the purpose of financing certain transportation improvements; and
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WHEREAS, the City of Moses Lake has identified the sales and use tax authorized by
RCW 82.14.0455, as well as any other lawful funding sources available to the District
pursuant to RCW 36. 73.040, as funding sources available to the City of Moses Lake
Transportation Benefit District; and
WHEREAS, a sales and use tax will be used for the purpose of acquiring, investing in,
constructing, improving, providing, operating, preserving, maintaining and/or funding
transportation improvements within the City of Moses Lake Transportation Benefit District,
which are coterminous with the City of Moses Lake City limits and which are identified in
the City of Moses Lake's Transportation System Plan and the City's Six-Year Transportation
Improvement Program; and
WHEREAS, a sales and use tax will apply to all persons who shop and thereby use streets
and roadways in the City of Moses Lake.
NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF MOSES LAKE,
WASHINGTON, DO HEREBY ORDAIN AS FOLLOWS:
Section 1. Additional 2/10 Additional Sales Tax. The Moses Lake Municipal Code Chapter
3.24 Sales and Use Tax is hereby added as follows:
3.24.011 Voter Approved Sales and Use Tax Imposed.
Pursuant to the certified election results dated November 28, 2017, there is hereby
imposed an additional sales tax to be collected from persons who are taxable by the
state under Chapters 82.14 RCW upon the occurrence of any taxable event within the
district. The amount of the additional tax shall be two-tenths of one percent (0.2%) of
the selling price, in the case of the sales tax, or the value of the article used, in the
case of the use tax. The tax imposed shall apply for a period of ten years from the
date the tax is first collected within the district (April 1, 2018) and shall thereafter
cease to be imposed unless renewed by a new Ordinance.
Section 2. Additional 1/10 Sales and Use Tax. The Moses Lake Municipal Code Chapter 3.24
Sales and Use Tax is hereby added as follows:
3.24.012 Councilmanic Approved Sales and Use Tax Imposed.
A.Pursuant to RCW 36.73.065 and RCW 82.14.0455, there is hereby imposed an
additional sales and use tax to be collected from persons who are taxable by the state
under Chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event
within the district. The amount of the additional tax shall be one-tenth of one percent
(0.1%) of the selling price, in the case of the sales tax, or the value of the article
used, in the case of the use tax. The tax imposed shall apply for a period of ten years
from the date the tax is first collected within the district (April 1, 2024) and shall
thereafter cease to be imposed unless renewed by a new Ordinance.
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Section 3. The Moses Lake Municipal Code Section 3.24.030 is hereby amended as follows:
3.24.030 Administration and Collections.
A.The administration and collection of the tax imposed in Section 3.24.020 ofby this
chapter shall be in accordance with the provisions of RCW 82.14.050.
B.The revenues received from the tax imposed by Sections 3.24.011 and 3.24.012 shall
be general revenues of the Transportation Benefit District Funds and shall be used for
those purposes as authorized by law.
Section 4. Duties of Clerk and Finance Director. The City Clerk and the Finance Director
are hereby requested to submit this ordinance to the Washington State Department of Revenue
and to request that the Department take all necessary steps to implement and collect the tax
imposed by this ordinance as soon as possible.
Section 5. Severability. The provisions of this chapter are declared to be separate and
severable. If any clause, sentence, paragraph, subdivision, section, subsection or portion of
this chapter, or the application thereof to any person or circumstance, is held to be invalid, it
shall not affect the validity of the remainder of this chapter, or the validity of its application
to other persons or circumstances.
Section 6. Effective Date. This ordinance shall take effect and be in force five (5) days after
its passage and publication of its summary as provided by law.
Adopted by the City Council of the City of Moses Lake, WA and signed by its Mayor on
December 12, 2023.
______________________________________
Don Myers, Mayor
ATTEST:
________________________________
Debbie Burke, City Clerk
APPROVED AS TO FORM:
__________________________________
Katherine L. Kenison, City Attorney
Martinez Swartz Myers Fancher Madewell Eck Skaug
Vote:
Date Published: December 18, 2023
Date Effective: December 22, 2023
Aye Aye Aye Aye Aye Absent Aye
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Signature Certificate
Reference number: ZYYT9-DESTS-FPWWN-9ILJV
Document completed by all parties on:
13 Dec 2023 23:32:53 UTC
Page 1 of 1
Signer Timestamp Signature
Katherine Kenison
Email: kkenison@basinlaw.com
Recipient Verification:
Sent:13 Dec 2023 16:25:50 UTC
Viewed:13 Dec 2023 16:35:34 UTC
Signed:13 Dec 2023 16:35:54 UTC
✔Email verified 13 Dec 2023 16:35:34 UTC
IP address: 162.118.7.69
Location: Moses Lake, United States
Mayor Don Myers
Email: dmyers@cityofml.com
Recipient Verification:
Sent:13 Dec 2023 16:25:50 UTC
Viewed:13 Dec 2023 16:42:41 UTC
Signed:13 Dec 2023 16:43:02 UTC
✔Email verified 13 Dec 2023 16:42:41 UTC
IP address: 136.143.146.200
Location: Moses Lake, United States
Debbie Burke
Email: dburke@cityofml.com
Recipient Verification:
Sent:13 Dec 2023 16:25:50 UTC
Viewed:13 Dec 2023 23:32:18 UTC
Signed:13 Dec 2023 23:32:53 UTC
✔Email verified 13 Dec 2023 23:32:18 UTC
IP address: 63.135.54.162
Location: Moses Lake, United States
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