Chapter 3.80
TRANSPORTATION BENEFIT DISTRICT
Sections:
3.80.030 Formation of transportation benefit district.
3.80.010 Purpose.
The purpose of this chapter is to provide for the continued existence of a transportation benefit district (TBD) pursuant to RCW 35.21.255 and Chapter 36.73 RCW assumed by the city under Chapter 36.74 RCW. (Ord. 1946 § 1, 2024).
3.80.020 Findings.
The city council finds that all the “whereas” recitals in the ordinance codified in this chapter are true, and it is in the public interest to provide adequate levels of funding to make transportation improvements that are consistent with the city’s various transportation improvement plans and comprehensive plans, and that such new or improved facilities are necessitated by existing or reasonably foreseeable desired transportation improvements or congestion levels as provided in Chapter 36.73 RCW. The city council further finds that it is in the public interest to develop and fund transportation improvements that may include, without limitation, other improvements to serve the city, the region, and the state, including the reduction of congestion on U.S. Highway 20 and throughout Burlington. (Ord. 1946 § 1, 2024).
3.80.030 Formation of transportation benefit district.
The city of Burlington, pursuant to RCW 35.21.225 and Chapter 36.73 RCW, hereby establishes and creates a transportation benefit district to be known and referred to as the “Burlington transportation benefit district” or “district” subject to the following:
A. Establishing Transportation Benefit District. There is created and after assumption remains the Burlington transportation benefit district with geographical boundaries comprised of the corporate limits of the city as they exist upon the effective date of the ordinance codified in this chapter or as they may exist following future annexations.
B. Governing Board – Transportation Benefit District Assumed.
1. The governing board of the district (the “board”) shall be the Burlington city council acting in an ex officio and independent capacity, which shall have the authority to exercise the statutory powers set forth in Chapter 36.73 RCW. The mayor shall be the board chairperson.
2. The city finance director shall serve as the treasurer of the district.
3. The material change policy adopted to address major plan changes that affect project delivery or the ability to finance the plan, pursuant to the requirements set forth in RCW, shall remain the material change policy of the district as assumed.
4. The board shall issue an annual report for this year of assumption, pursuant to the requirements of RCW 36.73.160(2).
5. Meetings of the board shall be governed by the procedural rules applicable to meetings of the Burlington city council, as the same may be amended from time to time.
C. Powers of the Burlington Transportation Benefit District. The city council shall have and may exercise any powers by law to fulfill the purpose of the district.
D. Transportation Improvements Funded. The funds generated by the district may be used for any purpose allowed by law including to operate the district, repay debt, and to make transportation improvements that are consistent with existing state, regional, and local transportation plans and necessitated by existing or reasonably foreseeable congestion levels pursuant to Chapter 36.73 RCW or desired by the board, including transportation improvements identified in this chapter, or as may otherwise be expanded in accordance with Chapter 36.73 RCW as the same may be amended from time to time. The funds generated may also be used for improvements that, without limitation, improve modal connectivity and protect the city’s long-term transportation investments in its infrastructure, improve safety, continue optimal performance of the infrastructure over time, and avoid more expensive infrastructure replacements in the future.
E. Under RCW 36.73.040, the district may impose specified taxes, fees, charges, and tolls. By assumption, nothing shall limit the city council to impose one or more of the revenue sources specified in RCW 36.73.040(3)(a), (3)(b), and (3)(c), i.e., sales taxes imposed by a majority of the city council, sales taxes with voter approval, vehicle fees, and construction (growth) charges.
F. Dissolution of District. The transportation benefit district shall be dissolved and the fund closed consistent with the provisions of RCW 36.73.170 when all indebtedness of the district has been retired and when all of the district’s anticipated responsibilities have been satisfied.
G. Imposition of Additional Sales and Use Tax. Pursuant to RCW 36.73.065 and 82.14.0455, there is hereby imposed an additional sales and use tax to be collected from persons who are taxable by the state under Chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the district. The amount of the additional tax shall be one-tenth of one percent of the selling price, in the case of the sales tax, or the value of the article used, in the case of the use tax.
The tax imposed by this section shall apply for a period of 10 years from the date the tax is first collected within the district and shall therefore cease to be imposed unless renewed by the affirmative vote of the voters voting at an election or a majority vote of the Burlington city council exercising its authority as the governing body of the district.
The tax imposed by this subsection shall be in addition to any other taxes authorized by law, including but not limited to the sales taxes under the Burlington Municipal Code.
The revenues received from the tax imposed by this subsection shall be general revenues of the district and shall be used for those purposes set forth in city code or as otherwise authorized by law.
H. Severability. If any section, sentence, clause, or phrase of this chapter should be held to be invalid or unconstitutional by a court, board, or tribunal of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of any other section, sentence, clause, or phrase of this chapter. (Ord. 1946 § 1, 2024).
3.80.040 Fund created.
The creation of fund No. 109, “transportation benefit district,” is hereby authorized. (Ord. 1946 § 2, 2024).