Chapter 3.40
MOTOR VEHICLE EXCISE TAX1
Sections:
3.40.030 Schedule and basis—Penalties, receipts and refunds.
3.40.060 Funds—Prohibited use.
3.40.070 Funds—Parking facility financing.
3.40.010 Tax imposed.
The city council levies a special excise tax of one percent on the fair market value of every motor vehicle owned by a resident of the city for the privilege of using such motor vehicle in the city provided that in no event shall the tax be less than one dollar. Subject to the provisions of subsection 2 of RCW 82.44.150, the amount of such tax shall be credited against the amount of the excise tax levied by the state under RCW 82.44.020. (Prior code § 4.68.010)
3.40.020 Exemption.
Any vehicle for which an excise tax is payable under RCW 82.44.030 and RCW 82.44.070 shall be exempt from the tax imposed under Section 3.40.010 of this chapter. (Prior code § 4.68.020)
3.40.030 Schedule and basis—Penalties, receipts and refunds.
The schedule and basis for the excise tax imposed under Section 3.40.010 of this chapter shall be as provided in RCW 82.44.040 and RCW 82.44.050. Penalties, receipts, abatements, refunds and all other similar matters relating to the tax shall be as provided in RCW 82.44. (Prior code § 4.68.030)
3.40.040 Collection.
The excise tax levied under Section 3.40.010 of this chapter is due and payable as set forth in RCW 82.44.060 and shall be collected by the county auditor of Snohomish County and remitted to the state at no cost to the city, in accordance with RCW 35.58.276. (Prior code § 4.68.040)
3.40.050 Funds—Use.
All taxes levied and collected pursuant to this chapter shall be credited to Everett and shall be used solely for the purpose of paying all or any part of the cost of operating the publicly owned mass transportation system of the city established under Chapter 3.48, or to pay or secure the payment of all or part of the principal of or interest on any general obligation bonds or revenue bonds issued for public transportation capital purposes and until withdrawn for use the moneys accumulated in such fund account or funds may be invested by the treasurer of the city in the manner authorized by the city council of the city. (Prior code § 4.68.050)
3.40.060 Funds—Prohibited use.
Revenues derived from the tax imposed under Section 3.40.010 shall not be utilized to acquire any new internal combustion powered equipment or funds derived from general obligation bonds secured in part or in whole by the tax levied and collected under this chapter shall not be used to acquire internal combustion powered equipment unless such equipment meets the standards for control of pollutants emitted by internal combustion engines as determined by the Washington State Air Pollution Control Board, which standards shall not be less than those required by similar federal standards. (Prior code § 4.68.060)
3.40.070 Funds—Parking facility financing.
The construction of parking facilities wholly or partially financed with funds derived from the taxes levied and collected under this chapter or with funds derived from general obligation bonds wholly or partially secured by taxes levied and collected under this chapter shall be in conjunction with and adjacent to public transportation stations or transfer facilities. (Prior code § 4.68.070)
3.40.080 Hearings.
A. Before utilization of any excise tax money collected under this chapter for acquisition of right-of-way or construction of a mass transit facility on a separate right-of-way, the city council shall adopt rules affording the public an opportunity for “corridor public hearings” and “design public hearings” as defined herebelow, which rule shall provide in detail the procedures necessary for public participation in the following instances:
1. Prior to adoption of location and design plans having a substantial social or economic or environmental effect upon the locality upon which they are to be constructed; or
2. On such mass rapid transit systems operating on a separate right-of-way whenever a substantial change is proposed relating to location or design in the adopted plan.
B. In adopting rules the city shall adhere to the provisions of the Administrative Procedure Act of the state of Washington. A “corridor public hearing” is defined as a public hearing that:
1. Is held before the city, is committed to a specific mass transit route proposal and before a route location is established by the city;
2. Is held to afford an opportunity for participation by those interested in the determination of the need for and the location of the mass rapid transit system; and
3. Provides a public forum for its full opportunity for presenting views on the mass rapid transit system route location, and the social, economic and environmental effects on that location and alternate locations provided that such hearings shall not be deemed to be necessary before adoption of an overall mass rapid transit system plan by a vote of the electorate of the city and such hearings shall not be necessary except in the event that the city does not have operating control over the establishment of a specific mass transit route proposal and route location.
C. A “design public hearing” is a public hearing that:
1. Is held before the location is established but before the design is adopted; and
2. Is held to afford an opportunity for participation by those interested in the determination of major design features of the mass rapid transit system; and
3. Provides a public forum to afford a full opportunity for presenting views on a mass rapid transit design and the social, economic, environmental effects of that design and alternate designs provided that such hearing should not be deemed necessary in the event that the city does not have full control over design features of mass rapid transit systems within the city. (Prior code § 4.68.080)
For statutory provisions authorizing municipalities to levy a motor vehicle excise tax, see RCW 35.58.273; for provisions regarding the motor vehicle excise tax generally, see RCW Ch. 82.44.