Chapter 5.50 OCCUPATION TAXES

The provisions of this chapter shall be deemed an exercise of the power of the city of Yakima to license for revenue. (Ord. 2005-56 § 1 (part), 2005: Ord. B-95 § 1, 1935).

5.50.020 Definitions.

In construing the provisions of this chapter, save when otherwise plainly declared or clearly apparent from the context, the following definitions shall be applied:

(a) “Gross revenue” means the value proceeding or accruing from the sale of tangible property or service, and receipts (including all sums earned or charged whether received or not) by reason of the investment of capital in the business engaged in, including, but not limited to, rental, royalties, fees or other emoluments, however designated (excluding receipts or proceeds from the use or sale of real property or any interest therein and proceeds from the sale of notes, bonds, mortgages, or other evidences of indebtedness, or stock and the like) and without any deduction on account of the cost of the property sold, the cost of materials used, labor costs, interest or discount paid, or any expense whatsoever, and without any deduction on account of losses.

(b) “Person” or “persons” means persons of either sex, firms, copartnerships, corporations and other associations of natural persons, whether acting by themselves or by servants, agents or employees.

(d) “Tax year” or “taxable year” means the year commencing January 1st and ending on the last day of December of the year, or in lieu thereof, the taxpayer’s fiscal year when the taxpayer files with the director of finance and budget for the city of Yakima a statement indicating that the taxpayer will pay according to the taxpayer’s fiscal year as defined in that statement. (Ord. 2005-56 § 1 (part), 2005: Ord. 93-73 § 4, 1993: Ord. 2568 § 1, 1981: Ord. B-95 § 2, 1935).

5.50.030 License required.

No person shall engage in or carry on any business, occupation, pursuit or privilege for which a license fee or tax is imposed by this chapter without having first obtained, and being the holder of, a valid and subsisting license to do so, to be known as an occupation license.

Any person engaging in, or carrying on, more than one such business, occupation, pursuit or privilege shall pay the license tax so imposed upon each of the same.

Any taxpayer who engages in, or carries on, any business subject to tax hereunder without having his or her occupation license to do so shall be guilty of a violation of this chapter for each day during which the business is so engaged in or carried on, and any taxpayer who fails or refuses to pay the license fee or tax or a part thereof on or before the due dates shall be deemed to be operating without having his or her license to do so.

The license or licenses and respective fees or taxes required under this chapter are separate from, and in addition to, the business license required under Chapter 5.52 YMC, which may also be required when applicable. (Ord. 2020-006 § 10, 2020: Ord. 2005-56 § 1 (part), 2005: Ord. B-95 § 3, 1935).

5.50.040 License tax year.

All occupation licenses shall be for the tax year for which issued and shall expire at the end of such tax year. (Ord. 2005-56 § 1 (part), 2005: Ord. 300, 1961: Ord. B-95 § 4, 1935).

5.50.050 Electric, telephone, and gas businesses.

A. There are levied and shall be collected annual license fees or taxes against the persons on account of business activities, and in the amounts to be determined by the application of the rates herein prescribed, as follows:

1. Commencing October 1, 1994, upon every person engaged in or carrying on the business of selling or furnishing electric light or power, a fee or tax equal to six percent of the total gross revenue derived from such business in the city of Yakima.

2. Commencing July 1, 1989, upon every person engaged in carrying on a telephone business, a fee or tax equal to six percent of the total gross revenue derived from such business in the city of Yakima; provided, that such fee or tax be subject to the limitations prescribed by RCW 35.21.714; and provided further, that the city shall suspend collection of any franchise fee on a telephone business in excess of the rates of fees and taxes permitted under RCW 35.21.870(2), which rate is six percent.

Total gross revenue for this purpose shall not include charges which are passed on to the subscribers by a telephone business pursuant to tariffs required by regulatory order to compensate for the cost to the telephone business of the tax imposed by the ordinance codified in this section.

“Telephone business” as used herein means the business of providing access to a local telephone network, local telephone network switching service, toll service or coin telephone services, or providing telephonic, video, data or similar communication or transmission for hire, via a local telephone network, toll line or channel, or similar communication or transmission system. It includes cooperative or farmer line telephone companies or associations operating an exchange. “Telephone business” does not include the providing of “competitive telephone service” as defined herein below nor the providing of cable television service or cellular telephone service.

“Competitive telephone service” as used herein means the providing by any person of telephone equipment, apparatus, or service, other than toll service, which is of a type which can be provided by persons that are not subject to regulation as telephone companies under RCW Title 80 and for which a separate charge is made.

3. Commencing November 17, 2005, upon every person engaged in or carrying on the business of selling or furnishing natural gas for heat, power, light and other purposes, a fee or tax equal to six percent of the total gross revenue derived from such business in the city of Yakima.

4. Commencing February 1, 1997, upon every person engaging in or carrying on the cellular telephone service business, a fee or tax equal to six percent of the total gross revenue derived from conducting such business within the city of Yakima, as indicated by billings and/or charges to Yakima customers.

“Cellular telephone service” as used herein means a two-way voice and data telephone/telecommunications system based in whole, or substantially in part, on wireless radio communications, and which is not subject to regulation by the Washington Utilities and Transportation Commission (WUTC). This includes cellular mobile service. The definition of cellular mobile service includes other wireless radio communications services such as specialized mobile radio (SMR), personal communications services (PCS), and any other evolving wireless radio communications technology that accomplishes a purpose similar to cellular mobile service. “Cellular telephone service” as used herein also means service provided by means of an electric device that has the ability to send or receive voice or digital messages transmitted through the local telephone network, via satellite, or any other form of voice or data transmission.

B. The minimum fee or tax on each such business activity shall not be less than two hundred fifty dollars per tax year.

C. Commencing February 5, 2018, the rate of tax set forth in subsection A of this section shall be measured against the total gross revenue attributable to selling or furnishing telephone services described in the definition of “telephone business” contained herein, selling or furnishing cellular telephone services described in the definition of “cellular telephone service” contained herein to any one customer in any one calendar month or fraction thereof.

D. Commencing February 5, 2018, the rate of tax set forth in subsection A of this section shall be measured against the total gross revenue attributable to selling or furnishing electric light or power to any one customer in any one calendar month or fraction thereof.

E. Commencing February 5, 2018, the rate of tax set forth in subsection A of this section shall be measured against the total gross revenue attributable to selling or furnishing natural gas to any one customer in any one calendar month or fraction thereof. (Ord. 2017-032 § 1, 2017: Ord. 2016-039 § 1, 2016: Ord. 2005-56 § 1 (part), 2005: Ord. 96-84 § 1, 1996: Ord. 94-46 § 1, 1994: Ord. 93-105 § 1, 1993: Ord. 3263 § 4, 1990: Ord. 3163 § 1, 1989: Ord. 2807 § 1, 1984: Ord. 2717 § 1, 1983; Ord. 2653 § 1, 1982; Ord. 2568 § 2, 1981: Ord. 2449 § 1, 1980; Ord. 2343 § 1, 1979; Ord. 2224 § 1, 1978; Ord. 2134 § 1, 1977; Ord. 2020 § 1, 1976: Ord. 1865 § 1, 1975: Ord. 1717 § 1, 1974: Ord. 1592 § 1, 1973; Ord. 1469 § 1, 1972; Ord. 1359 § 1, 1971; Ord. 1263 § 1, 1970; Ord. 1192 § 1, 1969; Ord. 1162 § 1, 1969: Ord. 1091 § 1, 1968: Ord. 1080 § 1, 1968: Ord. 974 § 1, 1967: Ord. 851 § 1, 1966: Ord. 786, 1966: Ord. 735, 1965: Ord. 582 § 1, 1964: Ord. 476, 1963: Ord. B-95 § 5, 1935).

5.50.055 Brokered natural gas tax.

A. Imposed. There is hereby levied and there shall be collected from every person in this city a use tax for the privilege of using natural gas or manufactured gas within the city as a consumer.

B. Rate. The tax shall be imposed in an amount equal to the value of the article used by the taxpayer multiplied by the rate in effect for the tax on the natural gas businesses under RCW 35.21.870 within the city. The value of the article used does not include any amounts that are paid for the hire or use of a natural gas business in transporting the gas subject to tax under this subsection if those amounts are subject to tax under RCW 35.21.870.

C. Exemptions. The tax imposed under this chapter shall not apply to the use of natural or manufactured gas if the person who sold the gas to the consumer has paid a tax under RCW 35.21.870 with respect to the gas for which exemption is sought under this section.

D. Credits. There shall be a credit against the tax levied under this section in an amount equal to any tax paid by:

1. The person who sold the gas to the consumer when that tax is a gross receipts tax similar to that imposed pursuant to RCW 35.21.870 by another state with respect to the gas for which a credit is sought under this section; or

2. The person consuming the gas upon which a use tax similar to the tax imposed by this section was paid to another state with respect to the gas for which a credit is sought under this subsection.

E. Administration and Collection. The use tax hereby imposed shall be paid by the consumer. The administration and collection of the tax hereby imposed shall be pursuant to RCW 82.14.050.

F. Contract Execution. The city manager is authorized to execute a contract, and any renewals thereof, with the State Department of Revenue for the administration and collection of the tax imposed by this section. The city attorney shall approve the form and content of such contract. (Ord. 2017-032 § 2, 2017: Ord. 2016-039 § 2, 2016).

5.50.060 Water businesses.

There is levied and shall be collected as an annual license fee or tax against persons on account of business activities, in the amount to be determined by application of the rates herein prescribed, as follows:

1. Commencing January 1, 1990, and effective until December 31, 1990, upon every person engaging in or carrying on the business of selling or furnishing potable water, a fee or tax equal to six percent of the total gross revenue derived from such business in the city of Yakima.

2. Commencing January 1, 1991, and effective until December 31, 1992, upon every person engaged in or carrying on the business of selling or furnishing potable water, a fee or tax equal to twelve percent of the total gross revenue derived from such business in the city of Yakima.

3. (a) Commencing January 1, 1993, and effective until December 31, 1993, upon every person engaged in or carrying on the business of selling or furnishing potable water, a fee or tax equal to fourteen percent of the total gross revenue derived from such business in the city of Yakima.

(b) Commencing January 1, 1994, and effective thereafter, upon every person engaged in or carrying on the business of selling or furnishing potable water, a fee or tax equal to fourteen percent of the total gross revenue derived from such business in the city of Yakima.

4. Commencing January 1, 2012, and effective thereafter, upon every person engaged in or carrying on the business of selling or furnishing potable water, a fee or tax equal to twenty percent of the total gross revenue derived from such business in the city of Yakima.

The city of Yakima shall not be subject to the license fee or tax imposed by this section. (Ord. 2011-59 § 8, 2011: Ord. 2005-56 § 1 (part), 2005: Ord. 93-113 § 2, 1993: Ord. 93-104 § 2, 1993: Ord. 3488 § 2, 1992: Ord. 3227 § 1, 1989).

5.50.065 Cable television business—Annual fee.

A. There shall be levied and shall be collected as an annual license fee or tax against persons on account of business activities, in the amount determined by application of the rates herein prescribed, as follows:

1. Commencing February 15, 1994, and effective until February 28, 2005, upon every person engaging in the business of providing cable television service a fee or tax equal to five percent of the total gross revenue derived from such business in the city of Yakima.

2. Commencing March 1, 2005, and effective thereafter, upon every person engaging in the business of providing cable television service a fee or tax equal to six percent of the total gross revenue derived from such business in the city of Yakima.

B. For purposes of this provision, “cable television service” shall be defined to mean:

1. A system providing service pursuant to a franchise issued by the city under the Cable Communications Policy Act of 1984 (Public Law No. 98-549, 47 U.S.C. 521 (Supp.)) as it may be amended or superseded; and

2. Any system that competes directly with such franchised system by employing antennas, microwave, wires, wave-guides, coaxial cables, or other conductors, equipment or facilities designed, construed or used for the purpose of: (i) collecting and amplifying local and distant broadcast television signals and distributing and transmitting them; (ii) transmitting original cablecast programming not received through television broadcast signals; or (iii) transmitting television pictures, film and video-tape programs not received through broadcast television signals, whether or not encoded or processed to permit reception by only selected receivers; provided, however, that “cable television service” shall not include entities that are subject to charges as “Commercial TV Stations” under 47 U.S.C. Section 158 or providers of “direct-to-home satellite service” as defined in Section 602 of the Telecommunications Act of 1996, Public Law No. 104-104, 110 Stat. 56 (1996).

C. A system “competes directly” within the meaning of subsection B of this section if it provides one or more functionally equivalent services at competitive rates, terms and conditions. (Ord. 2005-56 § 1 (part), 2005: Ord. 2004-82 § 1, 2004: Ord. 94-13 § 1, 1994: Ord. 93-107 § 1, 1993).

5.50.070 Deductions.

In computing the license fee or tax imposed by this chapter, there shall be deducted from gross revenue the amounts derived from transactions in interstate or foreign commerce or from any business which the city of Yakima is prohibited from taxing under the Constitutions of the United States or the state of Washington; and the tax shall not apply to income derived by the taxpayer from the city of Yakima. (Ord. 2005-56 § 1 (part), 2005: Ord. 2568 § 3, 1981: Ord. 1162 § 2, 1969: Ord. B-95 § 7, 1935).

5.50.080 Application for license.

On or before the first day of each tax year, every taxpayer shall apply to the director of finance and budget for an occupation license upon blanks or forms of return to be prepared and provided by him or her requesting such information as may be necessary to enable him or her to arrive at the lawful amount of the fee or tax. The taxpayer shall, in a legible manner, write in such blank or form of return the information required and shall sign the same and by affidavit at the foot thereof shall swear or affirm that the information therein given is full and true and that he knows the same to be so.

Every such application or return shall be accompanied by a remittance in the amount of the tax or fee or installment thereof required by the provisions hereof.

If the applicant be a partnership, the application or return must be made by one of the partners, or, if a corporation, by one of the officers thereof. In the event that all the partners in a partnership or all the officers of a corporation reside outside the city of Yakima, or in the event the applicant is a nonresident individual, the application or return may be made by an authorized resident and/or an authorized local manager of such partnership, corporation or individual. (Ord. 2005-56 § 1 (part), 2005: Ord. 93-73 § 5, 1993: Ord. 325 § 1, 1962: Ord. B-95 § 8, 1935).

5.50.090 Payment.

Every taxpayer shall pay the fee or tax in this chapter provided on or before the twenty-fifth day of each and every month hereafter beginning on February 25, 1962, on said total gross revenue derived from any such business activity during the next preceding calendar or related billing month. Every taxpayer also shall file with the director of finance and budget of the city at the time of paying its fee or tax, a return in the form prepared by the director. Such return shall include a schedule of all revenue taxable under this chapter and earned for the period payable under this section, which schedule identifies, by total dollar amount and number of accounts, gross revenue in one-thousand-dollar increments. (Ord. 2005-56 § 1 (part), 2005: Ord. 3263 § 5, 1990: Ord. 3163 § 2, 1989: Ord. 300, 1961: Ord. B-95 § 9, 1935).

5.50.095 Cellular telephone service business—Service location.

A. Service Address. Payments by a customer for the telephone service from telephones without a fixed location shall be allocated among taxing jurisdictions to the location of the customer’s principal service address during the period for which the tax applies, regardless of the location of the facilities used to provide the service. The customer’s “principal service address” is, with respect to each telephone: (a) the customer’s plant, store, office, or other facility where the telephone is normally assigned for use in conjunction with the customer’s business activity; or (b) the customer’s place of residence if the telephone is for personal use.

B. Presumption. There is a presumption that the service address shown on the telephone service company’s records is current and accurate, unless the taxpayer has actual knowledge to the contrary.

C. Roaming Phones. When the service is provided while a subscriber is roaming outside the subscriber’s normal cellular network area, the gross revenue shall be assigned consistent with the taxpayer’s accounting system to the location of the originating cell site of the call, or to the location of the originating cell site of the call, or to the location of the main cellular switching office that switched the call.

D. Dispute Resolution. If there is a dispute between or among the city of Yakima and another city, or cities, as to the service address of a customer who is receiving cellular telephone services, and the dispute is not resolved by negotiation among the parties, then the dispute shall be resolved by the city and the other city or cities by submitting the issue for settlement to the Association of Washington Cities (“AWC”). Once taxes on the disputed revenues have been paid to one of the contesting cities, the cellular telephone service company shall have no further liability with respect to additional taxes, penalties or interest on the disputed revenues so long as it promptly changes its billing records for future revenues to comport with the settlement facilitated by AWC. (Ord. 2005-56 § 1 (part), 2005: Ord. 96-84 § 2, 1996).

5.50.100 Commencement of business during tax year.

Where a business, occupation or pursuit subject to tax upon gross revenue has not been carried on for the full calendar or fiscal year next preceding the tax year for which license is required, the license fee or tax shall be paid monthly in installments during the life of the license on or before the tenth day of the month, and shall be based upon the gross revenue for the month next preceding that in which payment is due. In such cases the taxpayer shall make monthly returns similar to the annual returns provided for herein on or before the tenth day of the month, under oath or affirmation covering the business of the previous month.

In all other cases where a person commences during any tax year to engage in any business, occupation, pursuit, or privilege, he or she is entitled to a license for the remainder of such tax year for the required fee apportioned in the ratio of the remainder to a full tax year. (Ord. 2005-56 § 1 (part), 2005: Ord. B-95 § 10, 1935).

5.50.110 Prerequisite for monthly payments.

In any case where the taxpayer pays his or her license fee or tax monthly he or she shall nevertheless first procure his or her occupation license in the manner herein required before commencing or continuing in business, and shall pay the premium fee or tax therefor, which shall be credited against future installments. (Ord. 2005-56 § 1 (part), 2005: Ord. B-95 § 11, 1935).

5.50.120 Sale or transfer of business.

Upon the sale or transfer during any tax year of a business on account of which a fee or tax is required, the purchaser or transferee shall, if the fee or tax has not been paid in full for the year, be responsible for its payment for that portion of the year during which he or she carries on such business. (Ord. 2005-56 § 1 (part), 2005: Ord. B-95 § 12, 1935).

5.50.130 Taxpayer to keep record—Returns to be kept confidential.

It shall be the duty of each taxpayer taxed upon his or her gross revenue to keep and enter in a proper book or set of books or records an account which shall accurately reflect the amount of his or her gross revenue, which account shall always be open to the inspection of the director of finance and budget of the city, or his or her duly authorized agent, and from which said officer or his or her agent may verify the return made by the taxpayer.

The applications, statements or returns made to the director of finance and budget, pursuant to this chapter, shall be subject to disclosure as provided by state law. (Ord. 2005-56 § 1 (part), 2005: Ord. 3163 § 3, 1989: Ord. B-95 § 13, 1935).

5.50.140 Authority of clerk to investigate.

If any taxpayer fails to apply for license or make his or her return, or if the director of finance and budget of the city is dissatisfied as to the correctness of the statements made in the application or return of any taxpayer, said officer, or his or her authorized agent, may enter the premises of such taxpayer at any reasonable time for the purpose of auditing or otherwise inspecting his or her books or records of account to ascertain the amount of the fee or tax or to determine the correctness of such statements, as the case may be, and may examine any person under oath administered by said officer, or his or her agent, touching the matters inquired into, or said officer, or his or her authorized agent, may fix a time and place for an investigation of the correctness of the return and may issue a subpoena to the taxpayer, or any other person, to attend upon such investigation and there testify, under oath administered by said officer, or his or her agent, in regard to the matters inquired into and may, by subpoena, require him or her, or any person, to bring with him or her such books, records and papers as may be necessary. (Ord. 2005-56 § 1 (part), 2005: Ord. 3163 § 4, 1989: Ord. B-95 § 14, 1935).

5.50.150 Over or under payment.

If the director of finance and budget upon investigation or upon checking returns finds that the fee or tax paid on any of them is more than the amount required of the taxpayer, he or she shall refund the amount overpaid by a warrant upon the general fund. If the director of finance and budget finds that the fee or tax paid is less than required, he or she shall send a statement to the taxpayer showing the balance due, who shall within thirty days pay the amount shown thereon. (Ord. 2005-56 § 1 (part), 2005: Ord. 3263 § 6, 1990: Ord. B-95 § 15, 1935).

5.50.160 Remedy for nonpayment.

If any taxpayer fails to apply for license, or make his or her return, or to pay the fee or tax therefor, or any part thereof, within three days after the same shall have become due, the director of finance and budget shall ascertain the amount of the fee or tax or installment thereof due and shall notify such taxpayer thereof, who shall be liable therefor in any suit or action by the city for the collection thereof. The director of finance and budget shall also notify the city attorney in writing of the name of such delinquent taxpayer and the amount due from him or her and said officer shall, with the assistance of the director of finance and budget, collect the same by any appropriate means or by suit or action in the name of the city. (Ord. 2005-56 § 1 (part), 2005: Ord. 3263 § 7, 1990: Ord. B-95 § 16, 1935).

5.50.170 Appeals.

Any taxpayer aggrieved by the amount of the fee or tax found by the director of finance and budget to be required under the provisions of this chapter may appeal to the city council from such finding by filing a written notice of appeal with the director of finance and budget within five days from the time such taxpayer was given notice of such amount. The director of finance and budget shall, as soon as is practicable, fix a time and place for the hearing of such appeal, which time shall not be more than thirty days after the filing of the notice of appeal, and he or she shall cause a notice of the time and place thereof to be delivered or mailed to the appellant. At such hearing, the taxpayer shall be entitled to be heard and to introduce evidence on his or her own behalf. The city council shall thereupon ascertain the correct amount of the fee or tax by resolution and the director of finance and budget shall immediately notify the appellant thereof, which amount, together with costs of the appeal, if appellant is unsuccessful therein, must be paid within three days after such notice is given.

The city manager of the city of Yakima may, by subpoena, require the attendance thereat of any person, and may also require him or her to produce any pertinent books and records. Any person served with such subpoena shall appear at the time and place therein stated and produce the books and records required, if any, and shall testify truthfully under oath administered by the city manager as to any matter required of him or her pertinent to the appeal, and it shall be unlawful for him or her to fail or refuse so to do. (Ord. 2005-56 § 1 (part), 2005: Ord. 3263 § 8, 1990: Ord. B-95 § 17, 1935).

5.50.180 Director of finance and budget authorized to make rules.

The director of finance and budget shall have the power and it shall be his or her duty, from time to time, to adopt, publish, and enforce rules and regulations not inconsistent with this chapter or with law for the purpose of carrying out the provisions thereof, and it shall be unlawful to violate or fail to comply with any such rule or regulation. (Ord. 2005-56 § 1 (part), 2005: Ord. 93-73 § 6, 1993: Ord. 3263 § 9, 1990: Ord. B-95 § 17, 1935).

5.50.190 Posting of license—Unlawful use.

All licenses issued pursuant to the provisions of this chapter shall be kept posted by the licensee in a conspicuous place in his or her principal place of business in the city.

No person to whom a license has been issued, pursuant to this chapter, shall suffer or allow any other person chargeable with a separate license to operate under or display his or her license, nor shall such other person operate under or display such license. (Ord. 2005-56 § 1 (part), 2005: Ord. B-95 § 19, 1935).

5.50.200 Unlawful acts.

It shall be unlawful for any person liable to tax hereunder to fail or refuse to make application or return for a license or to pay the fee or tax or installment thereof when due, or for any person to make any false or fraudulent application or return or any false statement or representation in, or in connection with, any such application or return, or to aid or abet another in any attempt to evade payment of the fee or tax, or any part thereof, or for any person to fail to appear and/or testify in response to subpoena issued pursuant hereto, or to testify falsely upon any investigation of the correctness of a return, or upon the hearing of any appeal, or in any manner to hinder or delay the city or any of its officers in carrying out the provisions of this chapter. (Ord. 2005-56 § 1 (part), 2005: Ord. B-95 § 20, 1935).

5.50.205 Referendum procedure.

A special referendum procedure shall apply to all business and occupation taxes first imposed by the city and to all increases in the rates of such taxes. The city intends this procedure to conform to the requirements of RCW 35.21.706 as presently enacted. If RCW 35.21.706 is repealed, the referendum procedure contained in Article IV, Section 3 of the City Charter shall apply. If RCW 35.21.706 is amended, such amendments shall be deemed to be incorporated herein.

A referendum petition may be filed with the city clerk (the “filing officer”) within seven days of passage of any ordinance first imposing or increasing the rate of a business and occupation tax; provided, that with respect to Ordinance No. 3163, a referendum petition may be filed within seven days of passage of that ordinance. Within ten days, the filing officer shall confer with the petitioner concerning form and style of the petition, issue the petition an identification number, and secure an accurate, concise, and positive ballot title from the city clerk. The petitioner shall have thirty days in which to secure the signatures of not less than fifteen percent of the registered voters of the city, as of the last municipal general election, upon petition forms which contain the ballot title and full text of the measure to be referred. The filing officer shall verify the sufficiency of the signatures on the petition and, if sufficient signatures are properly submitted, shall certify the referendum measure to the next election ballot within the city or at a special election ballot as provided pursuant to RCW 35.17.260(2). (Ord. 2005-56 § 1 (part), 2005: Ord. 3263 § 1, 1990).

5.50.210 Severability.

If any provision or section of this chapter shall be held void or unconstitutional, all other parts, provisions and sections of this chapter not expressly so held to be void or unconstitutional shall continue in full force and effect. (Ord. 2005-56 § 1 (part), 2005: Ord. B-95 § 21, 1935).