HomeMy WebLinkAboutord2017-074WHATCOM COUNTY COUNCIL AGENDA BILL NO.
2017 -349
CLEARANCES
Initial
Date
Date Received in Council Office
Agenda Date
Assigned to:
Originator:
JAH
111612017
V
R E C E� V E 0
NOV 13 2017
11/21/17
12/5/17
Introduction
Hearing
Division Head:
Dept. Head:
1�"''- o �
� � I1In
Prosecutor:
WHATCOM COUNTY
Purchasing /Budget:
q�
JJ // ��
COUNCIL
Executive: �m
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TITLE OF D6CU ENT.
Proposed repeal of WCC 3.26, Solid Waste Disposal District Tax
ATTACHMENTS:
Draft ordinance repealing of WCC 3.26, Solid Waste Disposal District Tax in its entirety.
i
SEPA review required? ( ) Yes (X) NO
Should Clerk schedule a hearing? ( X) Yes ( ) NO
SEPA review completed? ( ) Yes (X ) NO
Requested Date: November 21, 2017 introduction for December
5, 2017 public hearing
SUMMARY STATEMENT OR LEGAL NOTICE LANGUAGE: (If this item is an ordinance or requires a public
hearing, you must provide the language for use in the required public notice. Be specific and cite RCW or WCC as appropriate. Be
clear in explaining the intent of the action.)
Repeal the outdated WCC 3.26, Solid Waste Disposal District Tax in its entirety, since the solid waste excise privilege tax
is fully implemented in the amended and updated WCC 8.13, Solid Waste Disposal District.
COMMITTEE ACTION:
COUNCIL ACTION.
11/21/2017: Introduced 7 -0
i
12/5/2017: Adopted 7 -0, Ordinance 2017 -074
Related County Contract #:
Related File Numbers:
Ordinance or Resolution Number:
Ord. 2017 -074
Please Note: Once adopted and signed, ordinances and resolutions are available for viewing and printing on
the County's website at. www.co.whatcom.wa.us /council.
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PROPOSED BY: Health
INTRODUCTION DATE: 11/21/2017
ORDINANCE NO. 2107 -074
REPEAL OF WHATCOM COUNTY CODE (WCC) 3.26, SOLID WASTE
DISPOSAL DISTRICT TAX, IN ITS ENTIRETY
WHEREAS, in 1990, Ordinance 090 -1 established a solid waste disposal district within
all unincorporated areas of Whatcom County, and within all cities and towns in Whatcom
County, pursuant to interlocal agreements between the cities and towns and Whatcom
County; and,
WHEREAS, to fund solid waste programs, the ordinance authorized the levy of a
solid waste excise privilege tax, as per RCW 36.58.140; and,
WHEREAS, WCC 3.26, Solid Waste Disposal District Tax provided for implementation
of the levy of the excise tax; and,
WHEREAS, the amended and updated WCC 8.13, Solid Waste Disposal District,
shown in Exhibit B, currently provides for implementation of the excise tax, and has
replaced the outdated WCC 3.26, Solid Waste Disposal District Tax.
NOW, THEREFORE, BE IT ORDAINED by the Whatcom County Council that the
outdated WCC 3.26, Solid Waste Disposal District Tax is hereby repealed in its entirety, as
shown in Exhibit A attached hereto.
ADOPTED this 5th day of December, 2017.
ATTEST: `�4 off? jIjr 4/"'
WHAT_ UN,
WHAT +r~pdN' - kRIASI•' iKGTON
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GU, i
Dana BrownrDavis, Clerk df the. Council
9Ji�rtc,
WHATCOM COUNTY, WASHINGTON
APPROVED AS TO FORM:
Civil D6paty Prosecutor
41
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WHATCOM COUNTY EXECUTIVE
4�� A- , --
Jack Louws County Ex cutive
( }{Approved ( j Denied
Date Signed: „ 1A. 7-/7
EXHIBIT A
s I i . M, o ►
s-
3.26.010-Definitions.
-26- 0-2-0— Tc`ix4E' vied,
3-.263:030 —Ta -ra
3.2- .050 4d w i ratiGn - and- mrol4es named ur ens:
3-.2€ - .060-- +Gensent-- le- -inspes on— Gf -mzerdsv
3.26.070 Effective -dam
a.-26-.080 Severabi#ty-.
3,26AN—An-nual
As-used-in a : S ` a
/ . a�4flGlude aR-properfies
wast a or
r.
B. ► "Gertificate
4 . • r ■. i Z _
"Dist G. ■.w �C_ Z 7 + T3 D
■ . = r
e r ri . p e--o iAfhiGh is inGGFPOMt. Appendix ► :i
G 4 r
granted a ■ w e ! +
F. The "PlaRl-�GaUnty'S GeFnprehensive-s4alidwaste-n-iaRagemeR.t-oian, as it ha
been update Puar)�-1-'390-a-nd4n-ay-t e-arne a:■ ■.
G. / ■ family a
lmsii ► r r. w!
s- s -• -,e other part"-rranges for solid
waste .. and o. b-
•
3.26.0 20 Tax levied-;
^fl 'i C fl 'G' Z• •-
:S + 4-by- s i•
fl _ _ . i. C • i .1 C 1. code-H-( 7 +Ri i
3.26.0 30 Tax rate.
O t w
'G
B. The Gharges imposed by
! S • !0 `S
provided, hem, r-,t#at#+is�bSeGtmon B t-appl ( to waste that is the subjeGt-of
C` . fl O• a C" � t ••
o ! ! E E - s
w Geeds of the tax irnposec[4�y4hiS Ghapter and investment e w iRW17terefa
fl" used fl 23w - G `
a4*)-landfi 1 that may be devetoped On the future; funding
the-r-naniagement-4 G .. .. .
a s- .r a. - -S ^e
et• ^x a he-GGuT4ty treasurer a
PfGS GUtGF, (Ord. 9i
6 C E
.. - w
in OrdinanGe 90-1
r ! e z a
are fl _ ` '_ . a
a r . • �. r
Live -date,
The tax irr�p&3�..`ed-�+hiS G�ter chalk hem e3ff c F'rt r May �—•
��n-aa ",* r-[a r�rtcarrzrczrruzr[rb£ii tt�'F�� -i��e j �°�•
- afte -F -s 1u ; --at r-date- wh4+E -�the -G3f ,Wy -ex-eG
dater - t e e., provide d, h-oweve y th—`t 5-1—I hh 'otheeF date shall eGG-o it on the first r17c1 of
r ofA4,-and shalkpe sooner4 a " r + 4:qGntl44GIlovwn #e-aprov4-ef
€h�e-Grdatia-nc� 4#+ed--in• -i &-c �p4e��r-4ater�h,aR , �w,ca,,f'hs following £h Vprov t
1
• a r E T C C r �. w w� C' C'�.
The exeGUttie r iftee sli ihCt.RrmaN+r YeiHco._'sk� -the t'.*- Fequiream- rA-& o4un4 -the selid
waste- d+spesal pf�fa+nL and -- adv=ise -th1ae GOUnty GOU s+l{ t&-findings. (Ord. 90 9 § g-)-
EXHIBIT B
Chapter 8.13
SOLID WASTE DISPOSAL DISTRICT
Sections:
8.13.010 District formed —Findings and determinations.
8.13.020 Definitions.
8.13.030
Excise privilege tax levied.
8.13.040
Tax collection.
8.13.050
Administration by county treasurer.
8.13.060
Failure to make timely payment.
8.13.065
Records required.
8.13.070
Application of tax — Appeal.
8.13.080
Tax exemptions and special conditions.
8.13.090
Penalties for nonpayment of tax.
8.13.100
Management of operations.
8.13.110
Use of revenues.
8.13.120
Effective date.
8.13.130
Severability.
8.13.140
Annual review of tax requirements.
8.13.010 District formed — Findings and determinations.
The Whatcom County solid waste disposal district ( "district ") is hereby formed to provide
a sound financial basis for support of the objectives of the county's updated
comprehensive solid waste management plan, including a high level of waste reduction
and recycling; to construct transfer stations; to maintain closed solid waste landfills in
Whatcom County; to provide such other solid waste disposal systems and services as
are in the public interest; and to secure a healthful environment for all citizens of
Whatcom County. The district shall include all unincorporated and incorporated areas of
Whatcom County. Incorporated areas are included within the district pursuant to
interlocal agreements executed with Whatcom County, copies of which are attached to
the ordinance codified in this chapter and incorporated herein as Appendix A. The
county council in forming the district determines and finds:
A. State and federal law and regulation have placed increased responsibility on local
governments to manage solid waste disposal systems in a manner that protects public
health and safety;
B. Properly designed, operated, and maintained landfills and other solid waste disposal
facilities are essential public utilities serving broad public interests, by protecting public
health and safety;
C. Federal and state standards for solid waste disposal, including requirements for
recycling and waste reduction, have greatly increased the cost of solid waste disposal
systems;
D. The transfer and other handling of solid wastes generated by residents of the district,
whether generated at their homes or elsewhere in the district, imposes cost burdens on
the district;
E. All residences and businesses within the district receive substantial and essential
public service by having the operational availability on a continuing basis healthful, safe
and reliable solid waste disposal facilities and systems;
F. In order to safely maintain closed landfills, the county must expend substantial sums
of money including the cost of ongoing monitoring, to protect the public health and
welfare and to meet regulatory standards;
G. The cost of acquiring, developing, operating, maintaining and closing facilities and
providing for long -term compliance with regulatory standards cannot be financed solely
on a "fee for service" basis;
H. Repealed by Ord. 97 -041;
I. Pursuant to Chapter 8.11 WCC, the county concurrently created a solid waste
collection district pursuant to Chapter 36.58A RCW for the purpose of imposing
mandatory collection in unincorporated areas which will match ordinances in
incorporated areas, which enforce mandatory collection;
J. A stable funding program consisting of a district excise tax is required to provide a
broad and sound financial basis to provide safe disposal facilities and systems, to meet
the objectives of the plan, and to support the management of solid waste programs in
compliance with applicable state and federal laws;
K. Waste reduction and recycling measures contemplated by the plan promote the
health, safety and welfare of county residents, by reducing the degradation created by
incineration and landfill facilities used to dispose of solid wastes;
L. Recycling and waste reduction do not generate sufficient revenues to become self
supporting;
M. Imposition of the solid waste excise tax (the "tax ") provided for by this chapter will
promote the county's ability to meet all the plan's solid waste management objectives.
N. Repealed by Ord. 97 -041. (Ord. 2017 -043 Exh. A; Ord. 2014 -050 Exh. A; Ord. 97-
041 Exh. A; Ord. 90 -1 § 1).
8.13.020 Definitions.
As used in this chapter, the following terms shall be defined as follows:
A. "Business or institution" shall include all properties in Whatcom County other than
residential dwellings which are served by a certificated or franchised hauler of solid
wastes. The tax shall apply whether the business or institution is for profit or nonprofit,
public or private.
B. A "certificated hauler" is a garbage and refuse collection company that has obtained
a certificate of convenience and necessity from the WUTC pursuant to Chapter 81.77
RCW for a franchise area that includes unincorporated areas of the county.
C. The "executive committee" means the executive committee formed pursuant to the
interlocal agreements incorporated in Appendix A of the ordinance codified in this
chapter.
D. A "franchised hauler" is a garbage and refuse collection company that has been
granted a franchise to provide service within one or more of the cities that have entered
interlocal agreements with the county, as shown in Appendix A of the ordinance codified
in this chapter.
E. Repealed by Ord. 97 -041.
F. Repealed by Ord. 97 -041.
G. The "plan" is the county's comprehensive solid waste management plan, as
approved by the Department of Ecology in 1990 and as may be amended thereafter.
H. A "residential dwelling" shall include each single - family house, apartment, houseboat,
or other dwelling unit which is separately billed for waste collection service by a
franchised or certificated hauler. Forest areas, farms or ranches that elect to use
collection service shall be considered as residential dwellings for purposes of this
chapter. Residents of apartments, hotels, dormitories, boarding houses, maritime
vessels, or other housing units shall not be separately taxed if the landlord or some
other party arranges for solid waste collection and pays for solid waste collection and
the tax on behalf of tenants or residents.
I. A "solid waste disposal facility" is a landfill, transfer station, incinerator, convenience
center, drop box or other solid waste disposal facility which is available for use by
persons other than the owner of the facility.
J. The "WUTC" is the Washington Utilities and Transportation Commission or any
agency which succeeds to its powers. (Ord. 2017 -043 Exh. A; Ord. 2014 -050 Exh. A;
Ord. 97 -041 Exh. A; Ord. 90 -1 § 2).
8.13.030 Excise privilege tax levied.
An excise privilege tax shall be levied upon the charges paid for solid waste collection
by each residential dwelling and by each business or institution in the district. This
excise privilege tax shall be levied on a per -ton basis, excluding moderate risk wastes
and recyclable materials, and be billed by certificated or franchised haulers of solid
waste, and solid waste disposal facilities, all as authorized by RCW 36.58.140.
This tax shall be equal throughout the district, and shall not exceed $8.50 per ton
without the approval of all cities and towns in the district. The county council shall set
the level of the tax from time to time by ordinance. (Ord. 2017 -043 Exh. A; Ord. 2014-
050 Exh. A; Ord. 97 -041 Exh. A; Ord. 90 -1 § 3).
8.13.040 Tax collection.
To simplify collection of the tax, each certified or franchised hauler shall include the tax
in its regular billing cycle for all customers within the district and remit the proceeds
collected to the county treasurer by the due date as established by the treasurer. Each
solid waste disposal facility shall include the tax in its regular billing cycle for all
customers, excepting certificated and franchised haulers collecting and remitting the
tax, within the district and remit the proceeds collected to the county treasurer by the
due date as established by the treasurer. The excise tax provided for pursuant to this
chapter shall, for administrative purposes, be billed and collected as nearly as possible
in a manner compatible with the state solid waste tax, Chapter 82.18 RCW, and the
surcharge, Section 15, Chapter 431, Laws of 1989. (Ord. 2017 -043 Exh. A; Ord. 2014-
050 Exh. A; Ord. 97 -041 Exh. A; Ord. 90 -1 § 4).
8.13.050 Administration by county treasurer.
The administration and collection of the tax imposed by this chapter, as collected by the
certificated and franchised haulers, and solid waste disposal facilities, shall be by the
county treasurer pursuant to the terms of this chapter and such rules, regulations and
further enactments as may be adopted by the county council or provided by state law.
(Ord. 2017 -043 Exh. A; Ord. 2014 -050 Exh. A; Ord. 97 -041 Exh. A).
8.13.060 Failure to make timely payment.
If full payment of any tax or fee owing under this chapter is not received by the
Whatcom County treasurer on or before the date due, there shall be added to the
collected amount due a penalty fee as follows:
A. One to 10 days late: Five percent of tax collected.
B. Eleven to 20 days late: 10 percent of tax collected.
C. Twenty -one to 30 days late: 15 percent of tax collected.
D. Thirty -one to 60 days late: 20 percent of tax collected.
Failure to make payment in full of all tax amounts collected, and penalties, within 60
days following the day the tax initially became due shall be deemed a violation of this
section and may be collected in accordance with the provisions of this chapter.
Any tax owing and unpaid under this chapter, and all penalties, shall constitute a debt
between the certificated or franchised hauler, or solid waste disposal facility, and
Whatcom County and may be collected by court proceedings the same as any other
debt in like amount. This provision shall be in addition to, and not in lieu of, all other
existing remedies. (Ord. 2017 -043 Exh. A; Ord. 2014 -050 Exh. A; Ord. 97 -041 Exh. A).
8.13.065 Records required.
Each certificated and franchised hauler, and solid waste disposal facility, collecting the
tax imposed by this chapter shall maintain books and /or records respecting that activity
which truly, completely and accurately disclose all information necessary to determine
the taxpayer's tax liability hereunder during each base tax period. Such records shall be
kept and maintained for a period of not less than three years.
All books, records, or other items which may hereafter be required to be kept and
maintained under this section shall be subject to, and immediately available for,
inspection and audit at any time, with or without notice, at the place where such records
are kept upon demand by the county treasurer or his /her designee, for the purpose of
enforcing the provisions of this chapter.
Where a certificated or franchised hauler, or solid waste disposal facility, does not keep
such books, records, or other items so that the county treasurer or an authorized
designee may examine them conveniently, the certificated or franchised hauler, or solid
waste disposal facility, shall produce all of the required books, records, or items for such
inspection within 10 working days following a written request by the treasurer. (Ord.
2017 -043 Exh. A; Ord. 2014 -050 Exh. A; Ord. 97 -041 Exh. A).
8.13.070 Application of tax — Appeal.
Any party aggrieved in the application of the excise tax provided for herein may appeal
the same to the Whatcom County board of equalization. The decision of such board
shall be binding on the county. (Ord. 2017 -043 Exh. A; Ord. 2014 -050 Exh. A; Ord. 97-
041 Exh. A; Ord. 90 -1 § 7).
8.13.080 Tax exemptions and special conditions.
Solid waste generated within the district but disposed of outside of Whatcom County
pursuant to authorization by the county in compliance with the plan shall be subject to
the tax, unless specifically waived by ordinance. Solid waste from the Diablo area
disposed of in Skagit County shall not be subject to the tax. (Ord. 2017 -043 Exh. A; Ord,
2014 -050 Exh. A; Ord. 97 -041 Exh. A; Ord. 90 -1 § 8).
8.13.090 Penalties for nonpayment of tax.
If said excise tax is not paid when billed by the certified or franchised hauler, or solid
waste disposal facility, the county may seek payment of the tax and secure liens and
execute against the property served for the unpaid tax, penalties and interest, all as
provided in RCW 36.58.140. All taxes unpaid for 90 days shall be assessed a penalty of
$25.00 plus interest at the rate of one percent per month for each month said tax
remains unpaid. (Ord. 2017 -043 Exh. A; Ord. 2014 -050 Exh. A; Ord. 97 -067; Ord. 97-
041 Exh. A; Ord. 90 -1 § 9).
8.13.100 Management of operations.
The operations of the district shall be managed by the Whatcom County health
department. (Ord. 2017 -043 Exh. A; Ord. 2014 -050 Exh. A; Ord. 97 -041 Exh. A; Ord
90 -1 § 10).
8.13.110 Use of revenues.
All taxes or other fees collected pursuant to this chapter shall be deposited to the solid
waste utility account, or such other accounts as may be designated pursuant to county
ordinance or regulation, and shall be solely for purposes related to solid waste
management and disposal, and, as to the excise tax, for those purposes set forth in
Section 3 of the interlocal agreements, e.g., construction, operation, maintenance, and
closure of any landfill that may be developed in the future; funding of approved recycling
programs when recommended by the executive committee; public educational
programs related to the management of solid waste; construction, maintenance, and
operation of transfer stations, and such other programs as the executive committee may
recommend pursuant to the plan; provided, however, that the county treasurer and
prosecutor shall be authorized to recover their costs for tax billing and collection
activities related to the solid waste excise tax up to a maximum of five percent of the
funds collected. (Ord. 2017 -043 Exh. A; Ord. 2014 -050 Exh. A; Ord. 98 -008; Ord. 97-
041 Exh. A; Ord. 90 -1 § 11).
8.13.120 Effective date.
This chapter shall take effect on May 1, 1990. The county council shall review the need
for the solid waste excise tax, the level of the tax, and the operation of the solid waste
system as frequently as may be needed. Such review shall be performed no less
frequently than the review of solid waste management plans as required under Chapter
70.95 RCW and as such law may be amended from time to time. (Ord. 2017 -043 Exh.
A; Ord. 2014 -050 Exh. A; Ord. 97 -041 Exh. A; Ord. 90 -1 § 12).
8.13.130 Severability.
The invalidity or unenforceability of any provision of this chapter shall not affect the
other provisions hereof, and this chapter shall be construed in all respects as if such
invalid or unenforceable provision were omitted. (Ord. 2017 -043 Exh. A; Ord. 2014 -050
Exh. A; Ord. 97 -041 Exh. A; Ord. 90 -1 § 13).
8.13.140 Annual review of tax requirements.
The executive committee shall annually review the tax requirements to fund the solid
waste disposal programs and advise the county council of their findings. (Ord. 2017 -043
Exh. A; Ord. 2014 -050 Exh. A; Ord. 97 -041 Exh. A; Ord. 90 -1 § 14).