3.41.010 Garbage and solid waste utility tax created.
A. There is created an 11.5 percent tax to be levied on and after January 1, 2023, against and upon the gross receipts and total annual revenues of:
1. The city’s garbage fund; and
2. All solid waste utilities and every business enterprise or other entity engaged in handling solid waste.
B. For the purposes of this section, “solid waste” means garbage, recyclables and yard debris.
C. The finance director is directed to collect this tax and to pay the collected funds into the city’s general expense fund, subject to subsection D of this section.
D. On and after January 1, 2023, the finance director shall allocate two and one-half percent of the tax revenue received under this section for the purpose of acquiring, investing in, constructing, improving, providing, operating, preserving, maintaining and/or funding transportation improvements in the city.
E. The tax rate in subsection A of this section shall automatically revert to nine percent if the state of Washington provides the city’s arterial street preservation fund with a long-term sustainable funding source that is sufficient to maintain the city’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.
F. Pursuant to RCW 35.58.560, nothing in this section shall be intended or construed to impose a tax on any county owned or operated solid waste facility. (Ord. 6882 § 2, 2022; Ord. 6872 § 1 (Exh. A), 2022; Ord. 6822 § 2, 2021; Ord. 6801 § 2, 2020; Ord. 6785 § 2, 2020; Ord. 6170 § 2, 2008; Ord. 5700 § 1, 2002; Ord. 5671 § 1, 2002; Ord. 4393, 1989; Ord. 4179 § 2, 1986.)