044-08 - Ordinance - Amending Section 5.84.010 by Imposing a B&O Tax on Storm Drainage RevenuesORDINANCE NO. 044-08
AN ORDINANCE OF THE CITY OF PORT ORCHARD, WASHINGTON,
AMENDING PORT ORCHARD MUNICIPAL CODE SECTION 5.84,010 BY
IMPOSING A B&O TAX ON STORM DRAINAGE REVENUES
WHEREAS, since 1970 the City of Port Orchard has imposed a five percent (5%) B&O tax
on water and sewer gross revenues in order to cover the cost of administering the water and sewer
utilities, and
WHEREAS, the City Council recently established a storm drainage utility and rate structure
to generate revenue in order to accomplish the goals of the city's storm drainage management
program; and
WHEREAS, the City Council finds that the purpose for imposing a five percent (5%) B&O
tax on water and sewer gross revenues also applies to the city's storm drainage utility; now,
therefore,
THE CITY COUNCIL OF THE CITY OF PORT ORCHARD, WASHINGTON, DO ORDAIN
AS FOLLOWS:
SECTION 1. Port Orchard Municipal Code Section 5.84.010 is hereby amended to read as
follows:
5.84.010 Rate — Payment — Purpose.
A business and occupation tax at the rate of five percent per year is imposed against
the gross revenues received for charges for current services for customers of the
municipal water, sewer, and storm drainage utilities, which amounts shall be paid
monthly from the water, sewer, and storm drainage utility funds to the current
expense fund. This tax is imposed to cover the costs of administering the water,
sewer, and storm drainage utilities which are not directly chargeable thereto.
SECTION 2. If any section, sentence, clause or phrase of this ordinance should be held to
be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or
unconstitutionality shall not affect the validity of constitutionality of any other section, sentence,
clause, or phrase of this ordinance.
SECTION 3. This ordinance shall be in full force and effect five (5) days after posting and
publication as required by law, A summary of this Ordinance may be published in lieu of the entire
ordinance, as authorized by State law.
Ordinance No 044-08
Page 2 of 2
PASSED by the City Council of the City of Port Orchard, signed by the Mayor and attested by
the Clerk in authentication of such passage this 9th i
ATTEST:
Patricia I Kir4patrick, City Clerk
APPROVED AS TO FORM:
Gregory A. 3 co y, City orney
Sponsored by:
ouncilmember, John Clauson
NOTICE OF CITY OF PORT ORCHARD
ORDINANCE
The following is a summary of an Ordinance approved by the Port Orchard City Council at their regular
Council meeting held December 9, 2008.
ORDINANCE NO. 044-08
AN ORDINANCE OF THE CITY OF PORT ORCHARD, WASHINGTON,
AMENDING PORT ORCHARD MUNICIPAL CODE SECTION 5.84.010 BY
IMPOSING A B&O TAX ON STORM DRAINAGE REVENUES
Copies of Ordinance No. 044-08 are available for review at the office of the City Clerk of the City of Port
Orchard. Upon written request a statement of the full text of the Ordinance will be mailed to any
interested person without charge. Thirty days after publication, copies of Ordinance No. 044-08 will be
provided at a nominal charge,
City of Port Orchard
Patti Kirkpatrick
City Clerk
Publish; Port Orchard Independent
December 13, 2008