3863 Income Tax OppositionRESOLUTION NO. 3863
A RESOLUTION OF THE CITY OF MOSES LAKE
WASHINGTON, REGARDING OPPOSITION TO A LOCAL
INCOME TAX, AND OTHER MATTERS RELATING
THERETO.
Recitals:
1. Article VII, § 1 of the Washington State Constitution establishes the basic framework for
taxation in the state of Washington, including what shall be permitted as a tax.
2. After the City of Seattle attempted to enact an income tax on certain individuals
applicable within its municipal boundaries, the Washington State Court of Appeals,
Division I ruled that such a tax, when selectively applied, was unconstitutional and
invalid. Kunath v. City of Seattle, 10 Wash. App. 2d 205 (Div. I 2019).
3. Certain language in the Kunath ruling has caused discussion in various communities
across Washington as to whether cities have authority to impose a local income tax,
which is legally considered a tax on property.
4. RCW 36.65.030 states that a county, city or city-county shall not levy a tax on net
income.
5. Cities across the state of Washington have attempted to implement a city implemented
city income tax and been rejected.
6. Washington State Voters have rejected the opportunity to adopt an income tax ten times.
7. The Legislature is considering the imposition of an income tax as a method to finance
gaps in state programs.
8. The City Council desires to declare its position regarding the potential for a local income
tax on its residents.
Resolved:
1. The City Council hereby declares its position that the imposition of a local income tax on
the residents of the City of Moses Lake is prohibited and asks the Governor and our State
Representatives to consider the will of the people. As such, the Moses Lake City Council
will prohibit the imposition of a local income tax in the event a local income tax is
determined legal and permissible by the Washington State Supreme Court or the
Washington State Legislature.
ADOPTED by the City Council on August 24, 2021.
Document Ref: WPLKV-EX3YF-C7EMR-UDMD8 Page 1 of 2
________________________________________
David Curnel, Mayor
ATTEST:
_________________________________________
Debbie Burke, City Clerk
Document Ref: WPLKV-EX3YF-C7EMR-UDMD8 Page 2 of 2
Signature Certificate
Document Ref.: WPLKV-EX3YF-C7EMR-UDMD8
Document signed by:
Mayor David Curnel
Verified E-mail:
dcurnel@cityofml.com
IP: 63.142.221.35 Date: 25 Aug 2021 19:44:40 UTC
Debbie Burke
Verified E-mail:dburke@cityofml.com
IP: 63.135.54.162 Date: 25 Aug 2021 23:11:22 UTC
Document completed by all parties on:
25 Aug 2021 23:11:22 UTC
Page 1 of 1
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