HomeMy WebLinkAbout09/20/2011 12 Tourism Promotion Area Lodging Charge Administration Agreement with Washington DOR • BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEMENT
Item No. ` 12
For Meeting of September 20, 2011
ITEM TITLE: Consideration of a Resolution authorizing the Mayor to execute an
Agreement between the City of Yakima and the State of Washington
Department of Revenue for the State administration of the tourism
promotion area lodging charge imposed in YMC Chapter 5.99.
SUBMITTED BY: Jeff Cutter, City Attorney
Helen A. Harvey, Senior Assistant City Attorney
CONTACT PERSONITELEPHONE: Jeff Cutter, 575 -6030
Cindy Epperson, 575 -6070
SUMMARY EXPLANATION: On May 17, 2011, the City Council passed Ordinance No. 2011-
21, relating to YMC Chapter 5.99 and the Yakima Tourism Promotion Area for the City of
Yakima and revising the Tourism Promotion Area ordinance to reflect the decision of the City of
Union Gap and the City of Selah to terminate their participation in the Tourism Promotion Area
and to make necessary adjustments in membership and assessment provisions relevant to the
• termination; and amending certain sections of Chapter 5.99 of the City of Yakima Municipal
Code entitled "Tourism Promotion Area ". The Yakima County Tourism Promotion Area includes
the City of Yakima and the unincorporated areas of Yakima County. RCW 35.101 provides that
a city imposing a lodging charge by resolution or ordinance shall contract with the State of
Washington Department of Revenue ( "Department ") for the administration and collection of the
levy of lodging charges. The proposed Agreement with the State of Washington Department of
Revenue will become effective on October 1, 2011.
Resolution X Ordinance Other (Specify) Contract X
Mail to (name and address):
Phone:
Funding Source
APPROVED FOR SUBMITTAL: City Manager
STAFF RECOMMENDATION: Approve Resolution authorizing the Mayor to execute an
Agreement between the City of Yakima and State of Washington Department of Revenue for
the State Administration of the Yakima County Tourism Promotion Area lodging charges.
BOARD /COMMISSION /COMMITTEE RECOMMENDATION:
COUNCIL ACTION:
•
• RESOLUTION NO. R -2011-
A RESOLUTION authorizing and directing the Mayor of the City of Yakima to execute an
Agreement with the State of Washington Department of Revenue for the
State administration of the Tourism Promotion Area lodging charge
imposed in YMC Chapter 5.99.
WHEREAS, the Legislature of the State of Washington by RCW 35.101 authorizes a
City to establish a Tourism Promotion Area to permit the levy of lodging charges to be
expended for tourism promotion; and
WHEREAS, RCW 35.101 provides that a city imposing a lodging charge by resolution or
ordinance shall contract with the State of Washington Department of Revenue ( "Department ")
for the administration and collection of the levy of lodging charges; and
WHEREAS, the City of Yakima ( "City ") has by Ordinance indicated its intention to fix
and impose a lodging charge of $2.00 per room per night of stay in addition to all other sales
and use taxes and any special assessments that may be levied; and
WHEREAS, Yakima Municipal Code ("YMC") Chapter 5.99 entitled "Tourism Promotion
Area" was amended by City Ordinance No. 2011 -21, which was passed by the City Council at
the business meeting on May 17, 2011; and
WHEREAS, YMC 5.99.080 provides that the tourism promotion charges imposed under
• YMC Chapter 5.99 shall be administered by the State of Washington Department of Revenue;
and
WHEREAS, the City Council finds it to be in the best interest of the City to authorize the
Mayor to execute an Agreement with the State of Washington Department of Revenue for the
administration of the tourism promotion area lodging charge; now, therefore,
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF YAKIMA:
The City Council authorizes and directs the Mayor to execute the attached Agreement
entitled "Agreement for the State Administration of the Yakima County Tourism Promotion Area
between the City of Yakima and State of Washington Department of Revenue" with the State of
Washington Department of Revenue for the administration of the tourism promotion area
lodging charge.
ADOPTED BY THE CITY COUNCIL this 20th day of September, 2011.
Micah Cawley, Mayor
. ATTEST:
City Clerk
• AGREEMENT FOR THE STATE ADMINISTRATION OF
THE YAKIMA COUNTY TOURISM PROMOTION AREA BETWEEN
THE CITY OF YAKIMA AND STATE OF WASHINGTON
DEPARTMENT OF REVENUE
THIS AGREEMENT ( "Agreement ") is entered into by and between the City of Yakima, a
municipal corporation organized under the laws of the State of Washington (herein referred to
as "City ") and the State of Washington Department of Revenue ( "Department ") for the
administration of the tourism promotion lodging charge imposed by the City. This
Agreement is effective October 1, 2011.
RECITALS
WHEREAS, the Legislature of the State of Washington by RCW 35.101 authorizes a
City to establish a Tourism Promotion Area to permit the levy of lodging charges to be
expended exclusively for tourism promotion, and;
WHEREAS, RCW 35.101 provides that a City imposing a lodging charge by
resolution or ordinance shall contract with the Department for the administration and
collection of the levy of lodging charges, and;
WHEREAS, the City has by ordinance, a copy of which is attached hereto, indicated
its intention to fix and impose a lodging charge of $2.00 per room per night of stay in addition
to all other sales and use taxes and any special assessments that may be levied (City of
Yakima Ordinance No. 2011 -21);
NOW, THEREFORE, to provide for the administration of lodging charges, the parties
agree as follows:
AGREEMENT
1. Incorporation of Recitals. The above recitals are true and correct and are
incorporated herein by this reference as if fully set forth.
2. Functions of the Department. The Department shall exclusively perform all
functions incident to the administration and collection for the lodging charges imposed by the
Ordinance. The Department shall collect the charges from lodging businesses that furnish
lodging taxable by the state under Chapter 82.08 RCW.
3. Collection Not Authorized. Pursuant to RCW 35.101.050, the Department is not
authorized or required to administer and collect on behalf of the City any charge for which
there are more than six classifications.
• 4. New or Additional Legislation. In addition to the Ordinance attached hereto, the
City shall provide the Department with copies of any new and/or additional ordinances
AGREEMENT FOR THE STATE
ADMINISTRATION OF THE YAKIMA
COUNTY TOURISM PROMOTION AREA - 1
imposing any new charges or changing the rate of any charge. Such copies shall be provided
to the Department no later than 75 days prior to the effective date of the resolution. Subject to
the limitations under RCW 35.101.050, the Department shall administer and collect those
charges that are identified in the new and/or additional ordinance pursuant to this Agreement
under the same terms and conditions as for the charges imposed under the Ordinance.
5. Collection of Lodging Charges. The Department shall collect the lodging charges by
the end of the following month after the due date of the taxable period for which lodging
charges are imposed pursuant to the ordinance. In accordance with RCW 35.101.090, the
charges so collected shall be deposited by the Department in the local tourism promotion
account in the custody of the state treasurer. The Department shall provide the state treasurer
with instructions on the proper monthly distribution of the deposited funds in accordance with
RCW 35.101.100.
6. Rules and Regulations Adopted by the Department. Any specific rules and
regulations adopted by the Department to facilitate the administration and distribution of the
lodging charges shall be in accordance with the State Administrative Procedure Act and RCW
35.101. Until specific rules and regulations are adopted, the Department shall apply the
provisions contained in chapters 82.03, 82.08, 82.12, 82.14, and 82.32 RCW, as the same
exist or may hereafter be amended and insofar as the same are relevant to lodging charges.
Such provisions shall have full force and effect of Department rules when applied to lodging
charges.
7. Uniform Collection. The Department performs its duties hereunder so that as far as
possible the lodging charges shall be administered and collected uniformly with the state's
sales and use taxes.
8. Refunds or Credits. Any refunds or credits the Department finds are owed relating to
the lodging charges shall be refunded to the taxpayer from the City's portion of the local
tourism promotion account.
9. Notification of Error of Fund Distribution. Either party shall have six months from
the date funds are distributed by the state treasurer to notify the other party in writing of any
error in the amount of distributed funds. The party receiving such notice shall have sixty (60)
days to review the claim. Upon agreement of the parties, the Department shall deposit any
necessary additional funds with the state treasurer for distribution to the City; or in the event
of an over - distribution to the City, the City shall return such over - distribution to the
Department. If the City and the Department cannot reach an agreement, the parties agree to
attempt mediation or other dispute resolution process prior to instigating litigation in Superior
Court.
10. Disclosure of Taxpayer Information, Documentation and Reports. The
Department shall provide taxpayer information, documentation and reports to the City in
accordance with the disclosure limitations of RCW 82.32.330. The City shall require its
authorized representatives that have access to confidential taxpayer information to sign a
AGREEMENT FOR THE STATE
ADMINISTRATION OF THE YAKIMA
COUNTY TOURISM PROMOTION AREA - 2
411111 Department Secrecy Clause and shall ensure such representatives comply with RCW
82.32.330.
11. Parties' Communication and Cooperation. The parties agree to establish and
maintain open lines of communication and to work cooperatively in order to improve
administration and public understanding of the City lodging charges (special assessments).
Either party may initiate a meeting, to be held at a mutually convenient time and place, to
share information and to discuss matters related to administration and collection of the City
lodging charges.
12. Disputes. In the event a dispute arises under this Agreement that cannot be resolved
by mutual agreement of the parties, either party may elect arbitration in which the Department
and City shall each individually appoint one member to a Dispute Board and those . members
shall select a third member. The Dispute Board shall evaluate the dispute and make a written
determination after considering the relevant facts and legal authorities. The Dispute Board's
determination shall be given significant weight by both parties who will meet after the
determination is issued to resolve the dispute. If a resolution is not reached, the determination
of the Dispute Board shall be admissible in any future legal proceeding between the parties
concerning the dispute. Each party shall be responsible for a proportionate share of the costs
of the member of the Dispute Board. This remedy is not intended to be exclusive of other
remedies existing in law, by statute, or otherwise.
• 13. Indemnification. To the extent permitted by law, the City agrees to indemnify,
defend, and hold harmless the Department for the State of Washington from claims that
challenge the authority of the City to impose lodging charges pursuant to the Ordinance.
The City agrees that in the event there shall be a legal challenge to the Ordinance or
resolutions, the Department shall not be obligated to represent the City or otherwise defend its
position in any proceeding relating to such challenge.
14. Effective Date. This Agreement shall take effect at 12:01 a.m., on October 1, 2011,
and shall thereafter be automatically renewed on December 31, of each year unless one of the
parties gives written notice of termination on or before November 1, of each year. The parties
to this Agreement will notify each other in a timely manner when they find it necessary to
request an amendment to this Agreement.
15. Waiver. Any failure by any party to insist upon strict performance of any provision
of this Agreement shall not be deemed a waiver of the right to require future strict
performance of such provision. No failure or delay in exercising any right or remedy
hereunder shall be deemed a waiver of such right or remedy. No term or condition of this
Agreement shall be waived, modified or deleted except by an instrument, in writing, signed
by personnel authorized to bind each of the parties.
16. Modification. This Agreement may be amended by mutual agreement of the parties.
Such amendments shall not be binding unless they are in writing and signed by personnel
• authorized to bind each of the parties.
AGREEMENT FOR THE STATE
ADMINISTRATION OF THE YAKIMA
COUNTY TOURISM PROMOTION AREA - 3
17. Entire Agreement. This Agreement contains all the terms and conditions agreed
upon by the parties. No other understandings, oral or otherwise, regarding the subject matter
of this Agreement shall be deemed to exist or to bind any of the parties hereto.
18. Counterparts. This agreement may be executed in two or more counterparts, each of
which shall be deemed an original and which together constitute one and the same.
IN WITNESS WHEREOF, the State of Washington Department of Revenue and the City of
Yakima have executed this contract as of the day and year written below.
STATE OF WASHINGTON
CITY OF YAKIMA DEPARTMENT OF REVENUE
Micah Cawley, Mayor Brad Flaherty
Title:
Date: Date:
Attest:
•
City Clerk
City Ordinance No. 2011 -21
City Contract No.:
Approved as to Form only:
Rebecca Glasgow
Assistant Attorney General
Jeffrey R. Cutter
City Attorney
411
AGREEMENT FOR THE STATE
ADMINISTRATION OF THE YAKIMA
COUNTY TOURISM PROMOTION AREA - 4
ORDINANCE NO. 2011 -21
AN ORDINANCE relating to the Yakima Tourism Promotion Area for the City of Yakima
and revising the Tourism Promotion Area ordinance to reflect the decision
of the city of Union Gap and the city of Selah to terminate their
participation in the Tourism Promotion Area and to make the necessary
adjustments in membership and assessment provisions relevant to said
termination; and amending sections 5.99.010, .020, .030, .040, .060, and
.070 of Chapter 5.99 of the City of Yakima Municipal Code entitled
"Tourism Promotion Area ".
BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1. Sections 5.99.010, .020, .030, .040, .060 and .070 of Chapter 5.99 entitled
"Tourism Promotion Area" of the Yakima Municipal Code is amended to read as follows:
Chapter 5.99
TOURISM PROMOTION AREA
Sections:
5.99.010 Definitions.
5.99.020 Establishment of tourism promotion area.
5.99.040 Tourism promotion charge.
5.99.050 Use of tourism promotion charge revenues.
5.99.060 Establishment of Yakima hotel and motel commission.
• 5.99.070. Modification or disestablishment of the tourism promotion area.
5.99.080 Administration /collection of tourism promotion charges.
5.99.090 Inspection of records:
5.99.100 Contract with state for administration.
5.99.110 Violation — Penalties.
5.99.120 •Severability.
5.99.010 Definitions.
As used in this chapter, the following terms, unless the context otherwise dictates, shall have
the following meanings:
"Agreement" means the interlocal cooperation agreement between the city of Yakima, the
city of Union Gap, the city of Selah and Yakima County for the establishment of a Yakima
County tourism promotion area by the city of Yakima as authorized by RCW 35.101.040(2)..
"Annual budget" means the Yakima County tourism promotion area budget for a fiscal year,
as adopted or amended by the city council of the city of Yakima, after the receipt of a
recommendation from the Yakima hotel and motel commission, identifying all estimated
revenue from tourism promotion charges for the fiscal year, and providing for all proposed uses
of tourism promotion charge revenue for the purpose of providing tourism promotion in Yakima
County for the ensuing fiscal year.
"Lodging business" means business located within the Yakima County tourism promotion
area that furnishes lodging taxable by the state under RCW Chapter 82.08 and that is classified
as a hotel or motel with forty or more lodging units. Reasonable vehicle parks and
campgrounds are not included.
"Operator" means the operator of a lodging business, whether in the capacity of owner,
general manager, lessee, sub lessee, mortgagee in possession, licensee, designee, or any
other similar capacity.
The "promotion of tourism and convention business" means activities and expenditures
designed to increase tourism and convention business, including but not limited to advertising,
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publicizing, or otherwise distributing information for the purpose of attracting and welcoming
tourists to the city of Yakima and the unincorporated areas of Yakima County.
"Tourism promotion charge" means the charge imposed by the city of Yakima on the
furnishing of lodging by a lodging business within the Yakima County tourism promotion area
for the purpose of providing for funding of the promotion of convention and tourism business,
under the authority of RCW 35.101.050, in Yakima County.
"Yakima County tourism promotion area" means the tourism promotion area with boundaries
that include the city of Yakima and the unincorporated areas of Yakima County and which was
established by the ordinance of the city council of the city of Yakima pursuant to the authority of
RCW Chapter 35.101 as authorized by the resolutions of the city council of the city of Yakima
and the county commissioners of Yakima County adopting the terms of the agreement.
"Yakima hotel and motel commission" means the Yakima hotel and motel commission,
established by the city of Yakima, whose members are appointed by the county commissioners
of Yakima County and the city council of the city of Yakima to provide recommendations to the
city council of the city of Yakima on proposed uses and projects of the Yakima County tourism
promotion area.
5.99.020 Establishment of tourism promotion area
There is hereby established a Yakima County tourism promotion area having boundaries
which include the city of Yakima and the unincorporated area of Yakima County; provided,
however, no area within Yakima County which is within the boundaries of any incorporated city
or town shall be included within the boundaries of the tourism promotion area unless the city or
town has entered into an agreement prior to the effective date of the ordinance codified in this
chapter. (Ord. 2010 -37 § 1 (part), 2010: Ord. 2004 -17 § 1 (part), 2004).
5.99.040 Tourism promotion charge.
Effective October 1, 2011 there shall be imposed a tourism promotion charge on the
furnishing of lodging by a lodging business located in the Yakima County tourism promotion
area in the amount of two dollars ($2.00) per room per day.
The tourism promotion charges imposed under this chapter are not a tax on the "sale of
lodging for the purposes of calculating the lodging tax limit specified in RCW 82.14.410. (Ord.
2010 -37 § 1 (part), 2010: Ord. 2004 -17 § 1 (part), 2004).
5.99.050 Use of tourism promotion charge revenues.
The revenues from the tourism promotion charges imposed by the city of Yakima within the
Yakima County tourism promotion area shall be used for the following purposes only:
A. The funding of all activities and expenditures designed to increase tourism promotion
and convention business within the Yakima County tourism promotion area as specified in the
Yakima County tourism promotion area budget;
B. The marketing of convention business that benefit local tourism and result in increased
convention business within the Yakima County tourism promotion area;
C. The marketing of Yakima County to the travel industry in order to benefit local tourism
and result in overnight stays within the Yakima County tourism promotion area; and
D. The marketing of Yakima County to recruit major sporting events in order to promote
local tourism resulting in overnight stays within the Yakima County tourism promotion area.
(Ord. 2010 -37 § 1 (part), 2010: Ord. 2004 -17 § 1 (part), 2004).
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5.99.060 Establishment of Yakima hotel and motel commission.
A. The city council of the city of Yakima, pursuant to the authority of RCW 35.101.1301(1),
hereby establishes a seven - member Yakima hotel and motel commission to advise the city
council of the city of Yakima on the expenditure of tourism promotion charge revenues by the
Yakima County tourism promotion area to fund tourism promotion in Yakima County, which
shall be composed of five voting members and two nonvoting members who shall be appointed
in the manner set forth in this section.
B. Voting members of the Yakima hotel and motel commission shall be selected by the city
council of the city of Yakima in the manner set forth in subsections C and D of this section, from
a list of nominees prepared by the Yakima Valley lodging association. All nominees for voting
membership on the Yakima hotel and motel commission must be operators of lodging
businesses within the Yakima County tourism promotion area or employed by the operator of
such a lodging business.
C. The city council of the city of Yakima shall appoint five voting members to represent the
city of Yakima, with the voting members appointed by the city of Yakima representing qualified
lodging businesses that are located within the city limits of the city of Yakima or within the
unincorporated areas of the county tourism promotion area..
D. One nonvoting member of the commission shall be appointed from the members of the
county commissioners of Yakima County and one nonvoting member shall be appointed from
the members of the city council of the city of Yakima. Nonvoting members of the Yakima hotel
and motel commission may participate in all discussions regarding proposed activities and
programs by the Yakima County tourism promotion area for the promotion and marketing of
tourism in Yakima County but shall not have voting rights.
E. The initial voting members of the Yakima hotel and motel commission shall serve
staggered terms, with one member serving a one -year term, two members serving two -year
terms, and two members serving three -year terms. The length of the term for each individual
member of the initial Yakima hotel and motel commission shall be chosen by lot at the first
meeting of the commission. Thereafter, all voting members subsequently appointed to the
Yakima hotel and motel commission shall serve for three -year terms.
F. All of the revenues from tourism promotion charges collected by the city council of the
city of Yakima from lodging businesses within the jurisdiction of the unincorporated area of
Yakima County and the city of Yakima shall be allocated by the city council of the city of Yakima
in accordance with the annual budget for the Yakima County tourism promotion area. The
Yakima hotel and motel commission shall make a recommendation to the city council of the city
of Yakima on all annual budgets; however, the city council of the city of Yakima shall have the
ultimate authority to set and approve all annual budgets. (Ord. 2010 -37 § 1 (part), 2010: Ord.
2004 -17 § 1 (part), 2004).
5.99.070 Modification or disestablishment of the tourism promotion area.
A. The city council of the city of Yakima, by appropriate action, may modify the provisions
of the ordinance codified in this chapter or provide for the disestablishment of the Yakima
County tourism promotion area, after adopting a resolution of intention to such effect. Such
resolution of intention shall describe the change or changes proposed, or indicate that it is the
intention to disestablish the Yakima County tourism promotion area, and shall state the time
and place of a public hearing to be held by the city council of the city of Yakima to consider the
proposed action.
B. If the operators of lodging businesses which paid over forty percent of the tourism
promotion charges imposed within the Yakima County tourism promotion area during the
• preceding calendar year file a petition with the city council of the city of Yakima or the Yakima
hotel and motel commission requesting that the city council of the city of Yakima adopt a
resolution of intention to modify or disestablish the Yakima County tourism promotion area, the
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city council of the city of Yakima shall adopt such resolution and act upon it as required by law.
Signatures on such petition shall be those of a duly authorized representative of the operators
of lodging businesses in the Yakima County tourism promotion area; provided, however, the
effective date of any modification or withdrawal shall be coordinated with the Washington State
Department of Revenue in conjunction with its responsibility to administer the tourism promotion
charges imposed pursuant to this chapter.
C. In the event a resolution under subsection A or B of this section proposes
disestablishment of the Yakima County tourism promotion area, the city council of the city of
Yakima by ordinance shall disestablish the Yakima County tourism promotion area; unless at
such hearing, protest against disestablishment is made by the operators of lodging businesses
paying over fifty percent of the tourism promotion charges in the Yakima County tourism
promotion area. (Ord. 2010 -37 § 1 (part), 2010: Ord. 2004 -17 § 1 (part), 2004).
5.99.080 Administration /collection of tourism promotion charges.
The tourism promotion charges imposed under this chapter shall be administered by the
Washington State Department of Revenue and shall be collected by lodging businesses from
persons taxable by the state under RCW Chapter 82.08. The provisions of RCW Chapter 82.32.
apply to the tourism promotion charges imposed under this chapter.
The tourism promotion charges collected by the Washington State Department of Revenue
shall be deposited by the Department in the local tourism promotion account created and
maintained by the State Treasurer. All receipts from the tourism promotion charges imposed
hereunder must be deposited into this account. Expenditures from the account may only be
used for tourism promotion resulting in overnight stays in the tourism promotion area lodging
businesses. The State Treasurer shall distribute the money in the account on a monthly basis to
the city of Yakima. (Ord. 2010 -37 § 1 (part), 2010: Ord. 2004 -17 § 1 (part), 2004).
•
5.99.090 Inspection of records.
All lodging businesses subject to the collection of the tourism promotion charges, as set forth
in this chapter, and the city council of the city of Yakima consent to the inspection of such
records as are deemed necessary by the Washington State Department of Revenue pursuant
to applicable statues, rules or regulations. (Ord. 2010 -37 § 1 (part), 2010: Ord. 2004 -17 § 1
(part), 2004).
5.99.100 Contract with state for administration.
The mayor of the city of Yakima, or a majority of the city council of the city of Yakima, is
authorized to enter into contract(s), at other than an open meeting, with the Washington State
Department of Revenue for the administration of the charge imposed pursuant to this chapter.
(Ord. 2010 -37 § 1 (part), 2010: Ord. 2004 -17 § 1 (part), 2004).
5.99.110 Violation — Penalties.
Any person, firm or corporation who fails or refuses collect the charge as' required under
the terms of.this chapter with the intent to violate the provisions of the ordinance codified in this
chapter or to gain some advantage or benefit, either directly or indirectly, and any guest who
refuses to pay any charge due under this chapter shall be guilty of a misdemeanor, and upon
conviction thereof shall be punished by imprisonment in the county jailfor a maximum term
fixed by the court of not more than ninety days, or by a fine in the amount fixed by the court of
not more than one thousand dollars or by both such imprisonment and fine; provided, however,
the penalty provided for under the terms of this section shall be in addition to any other
provisions provided for by law. (Ord. 2010 -37 § 1 (part), 2010: Ord. 2004 -17 § 1 (part), 2004).
Page 4
5.99.120 Severability.
If any part or provision of the ordinance codified in this chapter or its application to any
person or circumstance is held invalid, it is the intent of the city council of the city of Yakima that
the remainder of this chapter, or its application of the provisions to other persons or
circumstances, is not affected. (Ord. 2010 -37 § 1 (part), 2010: Ord. 2004 -17 § 1 (part), 2004).
Section 2. If any section, subsection, paragraph, sentence, clause or phrase of this
ordinance is declared invalid or unconstitutional for any reason, such decision shall not affect
the validity of the remaining portions of this ordinance.
Section 3. This ordinance shall not be in full force and effect until 30 days after its
passage, approval, and publication as provided by law and by the City Charter AND approval is
received from the Washington State Department of Revenue as required by YMC 5.99.070(B).
PASSED BY THE CITY COUNCIL, signed and approved this 17 day of May, 2011
/s/ Micah Cawley •
ATTEST: Micah Cawley, Mayor
/s/ Deborah Kloster
City Clerk
Publication Date: May 20, 2011
Effective Date: June 19, 2011
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