08/02/2021 12. Requested Charter change language that would prohibit a local income tax •
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BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEMENT
Item No. 12.
For Meeting of:August 2, 2021
ITEM TITLE: Requested Charter change language that would prohibit a local
income tax
SUBMITTED BY: Sara Watkins, City Attorney
SUMMARY EXPLANATION:
At its July 20, 2021 , regular council meeting, the City Council placed on the agenda a discussion
of a charter amendment which would prohibit the Council from enacting a local income tax.
The Charter currently contains language that requires that any new councilmanic tax must be
adopted only by a minimum affirmative vote of five members of the City Council (Article VI I,
Section 2). As such, a super majority is currently necessary before any new tax can be imposed.
ITEM BUDGETED: NA
STRATEGIC PRIORITY: Public Trust and Accountability
APPROVED FOR SUBMITTAL BY THE CITY MANAGER
RECOMMENDATION:
ATTACHMENTS:
Description Upload Date Type
❑ Resolution-Prop.3.income.tax 7/22/2021 Resolution
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RESOLUTION NO. R-2021-
A RESOLUTION providing for the submission to the qualified electors of the City of Yakima
at an election to be held on November 2, 2021, of a Proposition on whether
Articles VII of the Charter of the City of Yakima should be amended to add
new Section 7 establishing that there shall be no local income tax on
residents within the City of Yakima, with exceptions; and requesting the
Yakima County Auditor to submit the Proposition to the voters on the
regular municipal general election to be held November 2, 2021.
WHEREAS, Chapter 35.22 of the Revised Code of Washington (RCW) authorizes first
class cities of the State of Washington to amend and revise their charters upon approval by a
majority of qualified voters of the city voting in a general election called for that purpose; and
WHEREAS, the City of Yakima Charter provides that the Charter may be amended in the
manner provided by the laws of the State of Washington and any proposed amendment may be
called by the City Council; and
WHEREAS, the City Council desires to call the proposed amendment of Article VII, which
would add to the Charter a provision specifically indicating that there shall be no local income tax
assessed within the City of Yakima; and
WHEREAS, the City Council desires to hold an election in the City of Yakima on the
regular municipal general election date of November 2, 2021, for the purpose of submitting to the
qualified voters of the City the proposition of whether the City of Yakima should amend Article VII
to add Section 7, as described above, all as set forth in the proposed amended Charter language
below; and
WHEREAS, the City Council finds and determines that the best interests and general
welfare of the City of Yakima would be served by submitting to the qualified voters in the City the
proposition of whether the City of Yakima should amend Article VII of the Charter to add a
provision prohibiting a local income tax, as set forth herein, now, therefore,
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF YAKIMA:
Section 1. Consistent with Section 2 of this Resolution, the City requests that the Yakima
County Auditor call and conduct an election in the City in conjunction with the state general
election to be held on November 2, 2021, for the purpose of submitting to the qualified electors of
the City for their approval, the following proposed amendment of the Yakima City Charter: the
addition of Section 7 to Article VII (Limitation of Taxation). Underlining indicates additions, and
strike-outs indicate deletions, to the relevant City Charter provisions.
Article VII, Section 7 of the Charter is hereby added to read as follows:
ARTICLE VII, SECTION 7.
(To Be Added As A New Section)
The City Council may not impose an income tax on the residents of the City on wages,
salaries, investments, or the sale of goods or services. Nothing in this section shall
prohibit the imposition of a tax on real property, or the increase of a tax on real property
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through a levy lid lift procedure or other lawful procedure.
Section 2. The City Council desires to place a Proposition before the qualified electors
with regards to the proposed City Charter amendments contained in Section 1 of this ordinance.
The ballot title for the Charter amendments to be submitted to the qualified electors in accordance
with Section 1 of this ordinance, to be submitted at the November 2, 2021, regular municipal
general election, shall be substantially as follows, and in such final form of concise statement as
may be prepared by the City Attorney consistent with RCW 29A.36.071:
PROPOSITION NO. 3
ADOPTION OF AMENDMENT TO ARTICLE VII
OF THE YAKIMA CITY CHARTER
PROPOSITION NO. 3 concerns an amendment to the City of
Yakima Charter. This measure amends Article VII (Limitation of
Taxation) of the Yakima City Charter to add a provision stating the
City Council may not enact a local income tax on residents of the
City, with exceptions. Should this proposition be approved?
YES ❑
NO ❑
Section 3. The City Manager and City Attorney are authorized to make such minor
adjustments to the wording of such proposition as may be recommended by the Yakima County
Auditor, provided the intent of the proposition remains clear and consistent with the intent of this
resolution.
Section 4. Local Voters' Pamphlet Authorized. The preparation and distribution of a local
voters' pamphlet providing information on the foregoing ballot measure is hereby authorized. The
pamphlet shall include arguments advocating approval and disapproval of the ballot measure. In
accordance with RCW 29A.32.280, the arguments advocating approval and rejection of the ballot
measure shall be prepared by committees appointed by the City Council by resolution not later
than forty-five days before the publication of the pamphlet. Each committee shall be composed
of not more than three persons, however, a committee may seek the advice of any person or
persons. The committee advocating approval shall be composed of persons known to favor the
ballot measure, and the committee advocating rejection shall be composed of persons known to
oppose the ballot measure.
Section 5. Corrections by City Clerk. Upon approval of the City Attorney, the City Clerk
and the code reviser are authorized to make necessary corrections to this resolution, including
the correction of clerical errors, references to other local, state or federal laws, codes, rules, or
regulations, or resolution numbering and section/subsection numbering.
Section 6. Severability. If any one or more sections, subsections or sentences of this
resolution are held to be unconstitutional or invalid, such decision shall not affect the validity of
the remaining portion of this resolution and the same shall remain in full force and effect.
Section 7. Effective Date. This resolution shall become effective immediately after its
adoption.
Section 8. The City Clerk is authorized and directed to file a certified copy of this
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resolution with the Yakima County Auditor.
ADOPTED BY THE CITY COUNCIL this 2' day of August, 2021.
Patricia Byers, Mayor
ATTEST:
Sonya Claar Tee, City Clerk
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Distributed a�Pr
Meeting
CORRECTED
RESOLUTION NO. R-2021-
A RESOLUTION providing for the submission to the qualified electors of the City of Yakima
at an election to be held on November 2, 2021, of a Proposition on
whether Articles VII of the Charter of the City of Yakima should be
amended to add new Section 7 establishing that there shall be no local
income tax on residents within the City of Yakima, with exceptions; and
requesting the Yakima County Auditor to submit the Proposition to the
voters on the regular municipal general election to be held November 2,
2021.
WHEREAS, Chapter 35.22 of the Revised Code of Washington (RCW) authorizes first
class cities of the State of Washington to amend and revise their charters upon approval by a
majority of qualified voters of the city voting in a general election called for that purpose; and
WHEREAS, the City of Yakima Charter provides that the Charter may be amended in
the manner provided by the laws of the State of Washington and any proposed amendment may
be called by the City Council; and
WHEREAS, the City Council desires to call the proposed amendment of Article VII,
which would add to the Charter a provision specifically indicating that there shall be no local
income tax assessed within the City of Yakima; and
WHEREAS, the City Council desires to hold an election in the City of Yakima on the
regular municipal general election date of November 2, 2021, for the purpose of submitting to
the qualified voters of the City the proposition of whether the City of Yakima should amend
Article VII to add Section 7, as described above, all as set forth in the proposed amended
Charter language below; and
WHEREAS, the City Council finds and determines that the best interests and general
welfare of the City of Yakima would be served by submitting to the qualified voters in the City
the proposition of whether the City of Yakima should amend Article VII of the Charter to add a
provision prohibiting a local income tax, as set forth herein, now, therefore,
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF YAKIMA:
Section 1: Consistent with Section 2 of this Resolution, the City requests that the Yakima
County Auditor call and conduct an election in the City in conjunction with the state general
election to be held on November 2, 2021, for the purpose of submitting to the qualified electors
of the City for their approval, the following proposed amendment of the Yakima City Charter: the
addition of Section 7 to Article VII (Limitation of Taxation). Underlining indicates additions, and
strike-outs indicate deletions, to the relevant City Charter provisions.
Article VII, Section 7 of the Charter is hereby added to read as follows:
ARTICLE VII, SECTION 7.
(To Be Added As A New Section)
The City Council may not impose an income tax on the residents of the City on wages,
salaries, investments, or the sale of goods or services. Nothing in this section shall
prohibit the imposition of a tax on real or personal property, or the increase of a tax on
real or personal property through a levy lid lift procedure or other lawful procedure.
Section 2: The City Council desires to place a Proposition before the qualified electors with
regards to the proposed City Charter amendments contained in Section 1 of this ordinance.
The ballot title for the Charter amendments to be submitted to the qualified electors in
accordance with Section 1 of this ordinance, to be submitted at the November 2, 2021, regular
municipal general election, shall be substantially as follows, and in such final form of concise
statement as may be prepared by the City Attorney consistent with RCW 29A.36.071:
PROPOSITION NO. 3
ADOPTION OF AMENDMENT TO ARTICLE VII
OF THE YAKIMA CITY CHARTER
PROPOSITION NO. 3 concerns an amendment to the City of
Yakima Charter. This measure amends Article VII (Limitation of
Taxation) of the Yakima City Charter to add a provision stating the
City Council may not enact a local income tax on residents of the
City, with exceptions. Should this proposition be approved?
YES ❑
NO ❑
Section 3. The City Manager and City Attorney are authorized to make such minor adjustments
to the wording of such proposition as may be recommended by the Yakima County Auditor,
provided the intent of the proposition remains clear and consistent with the intent of this
resolution.
Section 4. Local Voters' Pamphlet Authorized. The preparation and distribution of a local
voters' pamphlet providing information on the foregoing ballot measure is hereby authorized.
The pamphlet shall include arguments advocating approval and disapproval of the ballot
measure. In accordance with RCW 29A.32.280, the arguments advocating approval and
rejection of the ballot measure shall be prepared by committees appointed by the City Council
by resolution not later than forty-five days before the publication of the pamphlet. Each
committee shall be composed of not more than three persons, however, a committee may seek
the advice of any person or persons. The committee advocating approval shall be composed of
persons known to favor the ballot measure, and the committee advocating rejection shall be
composed of persons known to oppose the ballot measure.
Section 5. Corrections by City Clerk. Upon approval of the City Attorney, the City Clerk and the
code reviser are authorized to make necessary corrections to this resolution, including the
correction of clerical errors, references to other local, state or federal laws, codes, rules, or
regulations, or resolution numbering and section/subsection numbering.
Section 6. Severability. If any one or more sections, subsections or sentences of this
resolution are held to be unconstitutional or invalid, such decision shall not affect the validity of
the remaining portion of this resolution and the same shall remain in full force and effect.
Section 7. Effective Date. This resolution shall become effective immediately after its
adoption.
Section 8. The City Clerk is authorized and directed to file a certified copy of this resolution
with the Yakima County Auditor.
ADOPTED BY THE CITY COUNCIL this day of , 2021.
Patricia Byers, Mayor
ATTEST:
Sonya Claar Tee, City Clerk