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Council reviews package of tax and code amendments, local revitalization financing levy and consolidated appeals process
Summary
Staff presented several code amendments and ordinances to clarify B&O and utility tax rules, update admissions tax definitions, levy local revitalization financing (LRF) for the Promenade debt, and consolidate appeal hearings to the hearing examiner.
City staff presented a group of proposed code and ordinance updates at the Feb. 10 study session that cover business & occupation (B&O) administrative changes, solid-waste tax definitions, admissions tax clarifications, annual local revitalization financing (LRF) levy renewal and a proposal to streamline appeals to the hearing examiner.
Director Thomas (presenting the B&O and related administrative code changes) said Ordinance 6963 removes obsolete language tied to a prior BIA assessment and aligns administrative rules with current filing practices, including removing an unused monthly filing option and eliminating obsolete payment methods (cash and wire transfer). Thomas said the administrative code would also increase the records-retention period from five to 10 years and clarify penalty types and amounts (which the presenter said align with RCW 82.32.090).
On Ordinance 6964 (solid-waste utility tax), staff said the primary change is adding clearer definitions to reflect modern waste, recycling and composting practices and to ensure equitable application among providers. Ordinance 6967 proposes clarifying definitions and examples for admissions tax application (reserved seats, facility rentals, food and refreshment applicability and private clubs). Thomas said these definition changes are intended to improve consistent application and do not change the tax rates.
Ordinance 6968 requests the city continue to levy the LRF amount allowed under state law; staff said Auburn has levied the $250,000 share of state sales tax for the Promenade debt and has nine years remaining in the 25-year period that began in 2010. “We are asking to levy our $250,000 and we use that money to go towards our principal and interest payments on outstanding bonds that we have on the Promenade project,” the presenter said.
Deputy City Attorney described Ordinance 6969, which would consolidate appeals across city codes to the hearing examiner rather than having council act in a quasi-judicial capacity. The deputy city attorney told council that other cities have been moving in the same direction to ensure an independent arbiter and reduce quasi-judicial complexity in council chambers.
Council members asked detailed questions about penalties, appeal rights and notice methods. Baldwin expressed concern about the percentage penalty levels (the code aligns to state RCW guidance, staff said) and asked about appeals and checks and balances; staff explained the appeals path to a hearing examiner and the existing administrative-code sections that govern appeals. Councilmembers also asked whether solid-waste definition updates would change current Waste Management customer treatment; staff said the changes clarify definitions and do not alter current taxability.
No ordinances were adopted during the study session; staff indicated the amendments are intended to improve clarity and consistency and will return with formal ordinance hearings.
