This chapter is intended to authorize the City to act to the fullest extent permitted by, and not to limit the authority of the City to act in accordance with, Chapter 36.73 RCW and 82.14.0455, as hereafter amended. For purpose of this chapter, the words and terms used shall have the same meaning as each has under Chapters 36.73 and 82.14 RCW.
(Ord. 2937, 9/15/2025)
For the purpose of fulfilling the authorized purposes of the City's Transportation Benefit District, there is imposed a transportation benefit district sales and use tax on either the selling price, in the case of a sales tax, or value of an article used, in the case of a use tax, for every taxable event, as defined in Chapter 82.14 RCW, occurring within the Sumner Transportation Benefit District boundaries, as delineated in Chapter 12.110 SMC. The tax is in addition to any other taxes authorized by law. The tax shall be collected from persons taxable by the State under Chapters 82.08 and 82.12 RCW.
(Ord. 2937, 9/15/2025)
A. 
There is created a special fund in the treasury of the City to be known as the Transportation Benefit District Sale and Use Tax fund, number 120. All taxes collected pursuant to this chapter shall be placed in that special fund.
B. 
The City Administrator, or designee, is authorized to execute, for and on behalf of the City of Sumner, any necessary agreement with the Department of Revenue for the collection and administration of the tax and to administer the tax in accordance with state laws and regulations.
(Ord. 2937, 9/15/2025)
The tax imposed by this chapter shall become effective within the District on January 1, 2026, and will apply for a period of ten (10) years from that date, unless extended according to law.
(Ord. 2937, 9/15/2025)