ORD 22-024ORDINANCE NO. 22-024
AN ORDINANCE adding anew Chapter 3 .10 ofthe Camas
Municipal Code establishing a utility tax to provide revenue for
City services, establishing a special referendum procedure; and an
effective date; and providing a sunset of this ordinance.
WHEREAS, the City of Camas has authority as a municipal corporation of the State of
Washington to impose a utility business and occupation tax pursuant to RCW 35A.82.020; and
WHEREAS , utility taxes by law may be imposed upon the income generated from public and
private utilities including the provision of electricity, natural gas, telephone, cable television , sewer,
solid waste, stormwater and water ; and
WHEREAS, while electricity, natural gas, and telephone utility taxes are limited to a 6% rate
without voter approval, state law prescribes no limit to the maximum utility rate which may be
imposed upon sewer, solid waste , stormwater, and water utility services ; and
WHEREAS , the City of Camas imposes 3% utility tax on natural gas companies with an
exemption for gas revenues generated from city industrial customers; and
WHEREAS, upon due consideration the Council of the City of Camas has determined that
municipally operated utilities to include water, sewer, stormwater, and solid waste, with the
exception of recycling services , should be subject to a utility tax rate; and
WHEREAS , being mindful of the potential impact of any utility tax the City Council has
further determined that a process to allow for the waiver or decrease in such utility tax should be
provided for low-income families; and
WHEREAS, pursuant to RCW 35.92.460 a City imposing a utility tax must disclose the tax
rate on all billing statements and the City Finance Department shall be directed to abide by such
provision; and
WHEREAS , upon adoption of any initial utility tax ordinance state law allows for such
ordinance to be subject to referendum allowing for the repeal thereof; and
Ordinance No.22-024 Page -2
WHEREAS, the Council of the City of Camas has determined that the public interest is best
served by the implementation of a utility tax .
NOW THEREFORE, the Council of the City of Camas do ordain as follows:
Section I
A new Chapter 3.10 of the Camas Municipal Code, entitled "Utility Tax", is hereby added to
provide as follows:
3.10.010 Use and Accountability of Tax Proceeds
All revenues collected pursuant to this Ordinance shall be deposited into the General Fund,
and shall be used for the funding of City services as the Council shall direct through its biennial
budget.
3,10.020 Utility Tax
The tax provided for in this Ordinance shall be known as the "utility tax" against and upon
the gross earnings of the water, sewer, solid waste and storm water utility funds and on all water,
sewer, solid water and stormwater utilities at the rates set forth in this chapter. The tax shall,
however, be subordinate to any payments required to be made by any utility funds from gross earning
into any fund or funds created for the payment of and interest on revenue bonds issued by the City.
3.10.030 Definitions
A. Use of Words and Phrases. As used in this Ordinance, unless the context or subject
matter clearly requires otherwise, the words or phrases defined in this section shall have the indicated
meanings.
B. "Finance Director" means the Finance Director of the City of Camas, Washington or his
or her designee .
C. "Gross earnings" means the consideration, whether money, credits, rights or property
Ordinance No.22-024 Page -3
expressed in terms of money , proceeding or accruing by reason of transaction of business and
includes gross proceeds of sales, compensation of rendition of services, gains realized from interest,
rents, royalties, fees, commissions, dividends and other emoluments, however designated, all without
any deduction on account of cost of property sold, materials used, labor, interest, losses, discount and
any other expense whatsoever.
D. "Water Service" means any connection to the City water system and shall be further
defined by customer class.
E. "Sewer Service" means any connection to the City sewer system and shall be defined by
customer class. "
F. "Solid waste collection business" means every person who receives solid waste or
recyclable materials, or both, as defined in this section, for transfer, storage, or disposal including but
not limited to all collection services, public or private solid waste disposal sites, transfer stations, and
similar operations.
"Solid waste" or "wastes" means all putrescible and non-putrescible solid and semisolid
wastes including, but not limited to, garbage, rubbish, ashes, industrial wastes, swill, sewage sludge,
demolition and construction wastes, abandoned vehicles or parts thereof, and recyclable materials.
G. "Storm water Operation" means any connection to the City storm water system and shall
be defined by customer class.
3.10.040 Tax Rate
There is levied upon water, sewer, solid waste, stormwater utilities, taxes in the amount to be
determined by the application ofrates given gross earnings as follows:
A . Water Operations
B. Sewer Operations
C. Solid Waste
Activity Tax Rate
2%
2%
2%
Ordinance No.22-024
D. Stormwater 2%
3.10.050 Tax Year
The tax year for purposes of this utility tax shall commence January 1, 2023 , and end
December 31 , 2023 , and thereafter commence January 1 and end December 31 .
3.10.060 Exceptions and Deductions
Page -4
In computing, the gross earning tax due under the provisions of this chapter, there shall be
deducted from the measure of the tax the following items:
A. Uncollected accounts, if the books of the utility are on an accrual basis as distinguished
from a cash basis .
B. Amounts received through contemplated or actual condemnation proceedings or in
account of any federal, state, or local public works project.
C. Contributions for or in aid of construction.
D. Amounts collected as sales tax.
3.10.070 Finance Director Administrative Responsibility
The Finance Director shall have the power to adopt and enforce rules and regulations not inconsistent
with this chapter or with the law for the purposes of carrying out the provisions set forth.
3.10.080 Utility Tax Assistance
The City of Camas will provide utility tax relief to low-income households within the City of Camas
service area in the form of a rebate check from utility taxes paid to the City. The City will
automatically issue a utility tax rebate to approved Utility Assistance Program customers. Customers
who qualify for the program may apply once a year through October 1 through November 15 each
Ordinance No.22-024 Page -5
year. The Finance Director will establish administrative rules and procedures not inconsistent with
the City of Camas Emergency Utility Assistance Program as heretofore adopted.
Section II
Referendum Procedure
The provisions of this Ordinance are subject to the referendum procedure as follows:
A. A referendum petition seeking to repeal this Ordinance shall be filed with the City Clerk,
who shall be designated the person to receive petitions of all types, within seven days of the passage
by the City Council of this Ordinance or publication thereof, whichever is later.
B. Within ten days , the City Clerk shall confer with the petitioner concerning the form and
style of the petition , issue an identification number for the petition, and cause to be written a ballot
title for the measure.
C. The ballot title shall be posed as a question, so that an affirmative answer to the question
and affirmative vote on the measure results in the tax or tax rate increase being imposed, and a
negative answer to the question and a negative vote on the measure results in the tax or tax rate
increase not being imposed. The petitioner shall be notified of the identification number and ballot
title within this ten-day period.
D . After notification of the identification number and ballot title, the petitioner shall have
thirty days in which to secure on petition forms the signatures of not less than fifteen percent of the
registered voters of the City and to file the signed petitions with the City Clerk.
E. Each petition form shall contain the ballot title and the full text of the measure to be
referred. The City Clerk shall verify the sufficiency of the signatures on the petitions. If sufficient
valid signatures are properly submitted, the City Clerk shall cause the referendum measure to be
Ordinance No.22-024 Page -6
submitted to the City voters at the next election within the City or at a special election as provided
pursuant to RCW 35.17 .260(2).
Section III
Exclusive Procedure
Pursuant to RCW 35 .21.706, the referendum procedure set forth in Section II above, shall be
the exclusive referendum procedure for the utility tax imposed herein , and shall supersede the
procedures, to the extent applicable, under chapters 35 .17 and 35A.11 and all other statutory
provisions for initiative or referendum which might otherwise apply .
Section IV
Severability
Should any section, paragraph, sentence, clause or phrase of this Ordinance, or its application
to any person , entity, or circumstance, be declared unconstitutional or otherwise invalid for any
reason, or should any portion of this Ordinance be pre-empted by state or federal law or regulation ,
such decision or pre-emption shall not affect the validity of the remaining portions of this Ordinance
or its application to other persons or circumstances.
Section V
Effective Date
This Ordinance shall take force and be in effect five (5) days from and after its passage,
approval, and publication according to law, subject to the provisions of Section II herein in the event
of the filing of a referendum.
Section VI
Sunset Provision
This Ordinance shall sunset and no longer be in force or effect at 11 :59 pm on December 31,
Ordinance No.22-024 Page -7
2024 or on the effective date of any Regional Fire Authority Agreement executed by the City of
Camas, whichever shall be earlier.
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PASSED BY the Council and APPROVED by the Mayor this ;zJ ___ day of
_"1o~VO'Y)~-'-'-"~~---' 2022 .
APPROVED as to form:
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City Attorney