Chapter 3.26
MOTOR VEHICLE EXCISE TAX

Sections:

3.26.010  Declaration of intent and purpose.

3.26.020  Levy of tax.

3.26.030  Exemption.

3.26.040  Schedule and basis for tax.

3.26.050  Procedure for collection.

3.26.060  Purposes and uses of money.

3.26.070  Limitation on internal combustion engines.

3.26.080  Parking facilities.

3.26.090  Right-of-way limitations.

3.26.100  Severability.

3.26.110  Effective date.

3.26.010 Declaration of intent and purpose.

The city of Edmonds finds that mass public transportation is essential and necessary for the proper protection of the health, welfare and safety of the citizens of Edmonds. In order to provide the necessary services, the city has contracted with the municipality of metropolitan Seattle to provide the necessary services for the citizens of Edmonds. The city council of the city of Edmonds specifically finds that the levying and collection of excise taxes authorized by RCW 35.58.273 is essential to provide adequate mass transportation services. [Ord. 1832 § 2, 1976].

3.26.020 Levy of tax.

From and after January 1, 1976, there is levied a special excise tax of one percent on the fair market value of every motor vehicle owned by a resident of the city of Edmonds for the privilege of using such motor vehicle in the city of Edmonds; provided, that in no event shall said tax be less than $1.00. Subject to the provisions of RCW 82.44.150(2), the amount of such tax shall be credited against the amount of the excise tax levied by the state of Washington pursuant to the provisions of RCW 82.44.020. [Ord. 1832 § 3, 1976].

3.26.030 Exemption.

Any vehicle for which an excise tax is payable under RCW 82.44.030 and RCW 82.44.070 shall be exempt from the tax imposed by this chapter. [Ord. 1832 § 4, 1976].

3.26.040 Schedule and basis for tax.

The schedule and basis for the excise tax imposed under the terms of this chapter shall be as provided in RCW 82.44.040 through 82.44.050. Penalties, receipts, abatements, refunds and all other similar matters relating to the tax shall be as provided in Chapter 82.44 RCW. [Ord. 1832 § 5, 1976].

3.26.050 Procedure for collection.

The excise tax levied pursuant to this chapter shall be due and payable as set forth in RCW 82.44.060 and shall be collected by the county auditor of Snohomish County and remitted to the state at no cost to the city of Edmonds. [Ord. 1832 § 6, 1976].

3.26.060 Purposes and uses of money.

All taxes levied and collected pursuant to the provisions of this chapter shall be credited to the city of Edmonds and shall be used solely for the purpose of paying all or any part of the cost of acquiring, constructing, equipping or operating a publicly owned mass transportation system and related facilities or contracting for the services thereof, or to pay to secure the payment of all or part of the principal or interest on any general obligation bonds or revenue bonds issued for public transportation capital purposes and until withdrawn for use the monies accumulated in such fund or funds may be invested by the treasurer of the city of Edmonds in the manner authorized by the city council of the city of Edmonds, all pursuant to RCW 35.58.279 as now exists or may hereafter be amended. [Ord. 1832 § 7, 1976].

3.26.070 Limitation on internal combustion engines.

No new internal combustion powered equipment shall be acquired with funds derived from the taxes levied and collected herein or with funds derived from general obligation bonds wholly or partly secured by the taxes levied and collected herein, unless it meets the standards for control of pollutants emitted by internal combustion engines as determined by the State Air Pollution Control Board which standards shall not be less than those required by similar federal standards, all pursuant to RCW 35.58.2971 as now exists or may hereafter be amended. [Ord. 1832 § 8, 1976].

3.26.080 Parking facilities.

The construction of parking facilities to be wholly or partially financed with funds derived from the taxes levied and collected under this chapter or with funds derived from the general obligation bonds wholly or partially secured by taxes collected under this chapter shall be in conjunction with and adjacent to public transportation stations or transfer facilities, all pursuant to the provisions of RCW 35.58.2792 as now exists or may hereafter be amended. [Ord. 1832 § 9, 1976].

3.26.090 Right-of-way limitations.

Before utilizing any excise tax money collected pursuant to this chapter for the acquisition of right-of-way or construction of a mass transit facility on a separate right-of-way, the city council of the city of Edmonds shall adopt rules, regulations and conduct hearings as provided in RCW 35.58.273 as now exists or may hereafter be amended. [Ord. 1832 § 10, 1976].

3.26.100 Severability.

If any section, subsection, sentence, clause, phrase or portion of the ordinance codified herein is for any reason held invalid or unconstitutional by any court of competent jurisdiction, such portion shall be deemed a separate, distinct and independent provision and such holding shall not affect the validity of the remaining portions of this chapter. [Ord. 1832 § 11, 1976].

3.26.110 Effective date.

This chapter shall take effect immediately and relate back to and include revenues collected in the first calendar quarter of 1976. [Ord. 1832 § 12, 1976].