Chapter 3.90
TRANSPORTATION BENEFIT DISTRICT
Sections:
3.90.030 Transportation benefit district established.
3.90.035 Transportation benefit district assumed—Governing board abolished.
3.90.040 Governing board—Treasurer.
3.90.050 Authority of the district.
3.90.055 Additional sales and use tax.
3.90.070 Dissolution of district.
3.90.010 Purpose.
The purpose of this chapter is to establish a transportation benefit district pursuant to Chapter 36.73 RCW. (Ord. 2021-15 § 1, 2021)
3.90.020 Findings.
A. The city council finds that it is in the public interest to form a transportation benefit district to provide adequate levels of funding for transportation improvements that are consistent with existing state, regional, and local transportation plans and are necessitated by existing or reasonably foreseeable congestion levels, as provided in Chapter 36.73 RCW.
B. The city council further finds that it is in the public interest to provide for transportation improvements that, without limitation, improve modal connectivity and reduce congestion throughout the city and that protect the city’s long-term investments in its infrastructure, reduce the risk of transportation facility failure, improve safety, continue optimal performance of the infrastructure over time, and avoid more expensive infrastructure replacements in the future.
C. The city council further finds that the city’s six-year transportation improvement plan shall be annually updated to identify projects that constitute transportation improvements that may be funded by the transportation benefit district as funding becomes available. (Ord. 2021-15 § 2, 2021)
3.90.030 Transportation benefit district established.
There is hereby established a transportation benefit district to be known as the Poulsbo transportation benefit district (“the district”) with geographical boundaries comprised of the corporate limits of the city of Poulsbo as they now exist or may hereafter be altered by future annexation. (Ord. 2021-15 § 3, 2021)
3.90.035 Transportation benefit district assumed—Governing board abolished.
A. Poulsbo Transportation Benefit District Assumed. The rights, powers, functions, and obligations of the Poulsbo transportation benefit district are hereby assumed by the city of Poulsbo, which is hereby vested with every right, power, function, and obligation currently granted to or possessed by the district.
B. Transportation Benefit District Governing Body. The governing board of the Poulsbo transportation benefit district is hereby abolished, and all rights, powers, immunities, functions, and obligations otherwise vested in said governing board by Chapters 36.73 and 36.74 RCW and by this chapter are hereafter vested in the Poulsbo city council. (Ord. 2022-01 §§ 2, 3, 2022)
3.90.040 Governing board—Treasurer.
A. The governing board (“the board”) of the district shall consist of the members of the Poulsbo city council acting ex officio and independently. The board shall have all duties, powers, and authority of the governing board set forth in Chapter 36.73 RCW.
B. The city of Poulsbo finance director shall act as the ex officio treasurer of the district.
C. The board shall develop and adopt a material change policy to address major transportation plan changes that affect project delivery or the ability of the district to finance the transportation plan. The major change policy shall address those matters set forth in RCW 36.73.160(1).
D. The board shall provide for the issuance of an annual report meeting the requirements of RCW 36.73.160(2). (Ord. 2021-15 § 4, 2021)
3.90.050 Authority of the district.
A. The district shall have and may exercise any and all powers and functions provided by Chapter 36.73 RCW to fulfill the purposes for which the district is established as described in Section 3.90.010. This chapter shall be liberally construed to permit the accomplishment of the district’s purposes.
B. The district may, upon approval by a majority vote of the board, impose a vehicle license fee of up to twenty dollars as provided in RCW 82.80.140. The board may also impose a fee or charge on building construction or land development as authorized by RCW 36.73.120.
C. When approved by voters pursuant to Chapter 36.73 RCW, the district may assess other taxes, fees, charges and tolls and impose increases in the same for the uses and purposes identified in Section 3.90.060.
D. The district may issue general obligation bonds or revenue bonds in accordance with the provisions of RCW 36.73.070. (Ord. 2021-15 § 5, 2021)
3.90.055 Additional sales and use tax.
A. 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.
B. The tax imposed by this section shall apply for a period of ten years from the date the tax is first collected within the district and shall thereafter cease to be imposed unless renewed with the affirmative vote of the voters voting at an election or a majority vote of the Poulsbo city council exercising its authority as the governing body of the district.
C. The tax imposed by this section shall be in addition to any other taxes authorized by law, including, but not limited to, the sales and use taxes imposed under Chapters 3.16, 3.20, 3.22, and 3.23 of this code.
D. The revenues received from the tax imposed by this section shall be general revenues of the district and shall be used for those purposes set forth in Section 3.90.060 or as otherwise authorized by law. (Ord. 2023-01 § 1, 2023)
3.90.060 Use of funds.
The funds generated by the district may be used for any purpose allowed by law, including to operate the district 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. The transportation improvements funded by the district shall be made in an effort to protect the city’s long-term investments in its infrastructure, to reduce the risk of transportation facility failure, to improve safety, to continue optimal performance of the infrastructure over time, to avoid more expensive infrastructure replacements in the future and to improve modal connectivity within the city of Poulsbo. (Ord. 2021-15 § 6, 2021)
3.90.070 Dissolution of district.
The district shall be automatically dissolved, pursuant to the procedures set forth in Chapter 36.73 RCW, when all the indebtedness of the district has been retired and when all the district’s anticipated responsibilities have been satisfied. (Ord. 2021-15 § 7, 2021)