The tax provided for in this chapter shall be known as the “solid waste utility tax,” and is levied upon the privilege of conducting a solid waste collection business within the City of Tukwila, effective October 1, 2009.
(Ord. 2250 § 1, 2009)
A. 
All revenues collected pursuant to this chapter shall be deposited into the General Fund, and shall be used for the funding of City services or capital requirements as the City Council shall direct through its biennial budget process.
1. 
The revenues shall be used as follows:
a. 
6% shall remain in the General Fund and may be used for any City purpose.
b. 
The remaining revenues will be dedicated to road maintenance and road related projects.
B. 
In addition to the automatic annual review of the Financial Planning Model, the City Council will review the need for rate or other changes as part of the biennial budget process.
C. 
The City Council shall periodically reconsider the need for a Solid Waste Utility Tax given current economic conditions.
(Ord. 2250 § 2, 2009; Ord. 2609 § 1, 2019)
The definitions contained in TMC Chapter 3.27 shall have full force and application with respect to taxes imposed under the provisions of this chapter except as expressly stated to the contrary herein.
As used in this chapter, unless the context or subject matter clearly requires otherwise, the words or phrases defined in this chapter shall have the indicated meanings.
1. 
"Solid waste"
means all putrescible and nonputrescible solid and semi-solid wastes, including but not limited to, garbage, rubbish, ashes, industrial wastes, swill, sewage sludge, demolition and construction waste, abandoned vehicles or parts thereof, and recyclable materials.
2. 
"Solid waste collection business"
means every person who receives solid waste or recyclable materials for transfer, storage, or disposal, including but not limited to, all collection services, public or private solid waste disposal sites, transfer stations, and similar operations.
3. 
"Gross income"
means the value proceeding or accruing from the performance of the particular business involved, including gross proceeds of sales, compensation for the rendition of services, and receipts (including all sums earned or charged, whether received or not) by reason of investment in the business engaged in (excluding rentals, receipts or proceeds from the use or sale of real property or any interest therein and proceeds from the sale of notes, bonds, mortgages or other evidences of indebtedness, or stocks and the like), all without any deduction on account of the cost of property sold, the cost of materials used, labor costs, taxes, interest or discount paid, delivery costs or any expenses whatsoever, and without any deduction on account of losses.
4. 
"Residential customers"
means any customer of the solid waste collection provider for residential type customers of single-family residential structures, including mobile homes and duplexes, tri-plexes and four-plexes where each residential unit is billed individually, except that the term does not include multiple unit residences with five or more attached or unattached units billed collectively.
5. 
"Non-residential customers"
means any customer other than those identified as a "residential customer."
(Ord. 2250 § 3, 2009; Ord. 2730, 6/6/2024)
A. 
There is levied upon, and shall be collected from a person because of certain business activities engaged in or carried on in the City of Tukwila, taxes in the amount to be determined by the application of rates given against gross income as follows:
B. 
Upon a person engaged in or carrying on the business of providing solid waste collection service, a tax equal to 6% of the total gross income from such business from all customers in the City, except residential customers, during the period for which the tax is due. On November 1, 2019, said tax rate shall increase to 11%, and shall then increase to 16% effective July 1, 2020.
(Ord. 2250 § 4, 2009; Ord. 2609 § 2, 2019)
The tax year for purposes of this solid waste utility tax shall commence on January 1 and end on December 31 each year, except for the following tax periods which constitute separate tax periods: November 1, 2019 to June 30, 2020, and July 1, 2020 to December 31, 2020.
(Ord. 2250 § 5, 2009; Ord. 2609 § 3, 2019)
There is excepted and deducted from the total gross income upon which the tax is computed:
1. 
That part of the total gross income derived from business which the City is prohibited from taxing under the constitution or laws of the United States and the constitution or laws of the State of Washington.
2. 
Adjustments made to a billing or customer account in order to reverse a billing or charge that was not properly a debt of the customer.
3. 
Cash discounts allowed and actually granted to customers of the taxpayer during the tax year.
4. 
Uncollectible debts written off the taxpayer’s books during the tax year. If subsequently collected, the income shall be reported for the period in which collected.
5. 
Gross income derived from residential customers.
(Ord. 1998 § 6, 2002)
The tax imposed by TMC Section 3.51.040 shall be due and payable in monthly installments, and remittance therefor shall be made on or before the last day of the month following the end of the monthly period in which the tax is accrued. Annual returns for smaller entities may be allowed upon advance written approval from the Finance Director. On or before said due date, the taxpayer shall file with the Finance Director a written return upon such form and setting forth such information as the Finance Director shall reasonably require relating to the accurate computation and collection of this tax, together with the payment of the amount.
(Ord. 1998 § 7, 2002)
Note: Former § 3.51.080, Taxpayer’s Records, adopted by Ord. 2250, was repealed by Ord. 2730, 6/6/2024.
Note: Former § 3.51.090, Failure to Make Returns or to Pay the Tax in Full, adopted by Ord. 2250, was repealed by Ord. 2730, 6/6/2024.
(Ord. 2250 § 9, 2009)
Note: Former § 3.51.100, Penalty for Delinquent Payment, adopted by Ord. 2250, was repealed by Ord. 2730, 6/6/2024.
(Ord. 2250 § 10, 2009)
Note: Former § 3.51.110, Overpayment of Tax, adopted by Ord. 2250, was repealed by Ord. 2730, 6/6/2024.
(Ord. 2250 § 11, 2009)
Note: Former § 3.51.120, Noncompliance – Penalty, adopted by Ord. 2250, was repealed by Ord. 2730, 6/6/2024.
(Ord. 2250 § 12, 2009)
Note: Former § 3.51.130, Appeal, adopted by Ord. 2250, was repealed by Ord. 2730, 6/6/2024.
(Ord. 2250 § 13, 2009)
Note: Former § 3.51.140, Finance Director to Make Rules, adopted by Ord. 2250, was repealed by Ord. 2730, 6/6/2024.
(Ord. 2250 § 14, 2009)