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A. In addition to the other business and license fees required by the ordinances of the city, there is levied upon all persons engaging in or carrying on a business of providing solid waste collection services, a tax equal to twenty percent of the gross income from such business in the city during the tax year as described in subsection B of this section.

1. The tax imposed under this section shall increase by 1.5 percent to 21.5 percent, effective January 1, 2016. This additional 1.5 percent utility tax shall be dedicated to funding transportation improvement projects contained in the transportation plans of the city of Vancouver, which are the city of Vancouver’s capital facilities plan, transportation improvement plan, pavement management plan, and transportation element of the comprehensive plan.

2. In addition to the increase provided for in subsection (A)(1) of this section the tax imposed under this section shall increase on April 1, 2017, to 24.9 percent. The tax imposed under this subsection (A)(2) shall be used only for the purpose of funding police staffing and associated services in a manner generally consistent with the community resource team recommendation dated December 12, 2016.

3. In addition to the increase provided for in subsection (A)(2) of this section, the tax imposed under this section shall increase on January 1, 2019, by 2.4 percent to 27.3 percent. The tax imposed under this subsection (A)(3) shall be used only for the purpose of funding police staffing and associated services in a manner generally consistent with the community resource team recommendations dated December 12, 2016.

4. In addition to the increase provided for in subsection (A)(3) of this section, the tax imposed under this section shall increase on January 1, 2020, by 1.6 percent to 28.9 percent. The tax imposed under this subsection (A)(4) shall be used only for the purpose of funding police staffing and associated services in a manner generally consistent with the community resource team recommendations dated December 12, 2016.

B. In computing the tax provided in subsection A of this section, the taxpayer may deduct from total gross income the following items:

1. The actual amount of credit losses and uncollectibles sustained by the taxpayer.

2. Any amount collected for services other than the collection of “solid waste” as defined in VMC 5.94.020, including, but not limited to, pass through disposal charges.

3. Any customer late fees authorized to be charged by the taxpayer.

4. Income derived from transactions in interstate and foreign commerce which the city is prohibited from taxing under the laws and Constitution of the United States. (Ord. M-4193 §3, 2017; Ord. M-4142 §2, 2016; Ord. M-3896 §1, 2008)