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HomeMy WebLinkAbout1970-1210 ORDINANCE NO. AN ORDINANCE imposing a sales or use tax within the City of Yakima; specifying the rate of such tax; providing for the • administration and collection of such tax; and declaring an emergency effective April 1, 1970. BE IT ORDAINED BY THE CITY OF YAKIMA: Section 1. There is hereby imposed a sales or use tax, as the case may be, upon every taxable event, as defined in section 3, chap- ter 94, Laws of 1970, First Extraordinary Session, occurring within the City of Yakima. The tax shall be imposed upon and collected from those persons from whom the state sales or use tax is collected pur- suant to chapters 82.08 and 82.12 RCW. Section 2. The rate of the tax imposed by section 1 shall be one -half of one percent of the selling price or value of the article used, as the case may be. PROVIDED, HOWEVER, That during such period • as there is in effect a sales or use tax imposed by Yakima County, the rate of tax imposed by this ordinance shall be four hundred twenty - five /one - thousandths of one percent. Section 3. The administration and collection of the tax imposed by this ordinance shall be in accordance with the provisions of section 6, chapter 94, Laws of 1970, First Extraordinary Session. Section 4. The city hereby consents to the inspection of such records as are necessary to qualify the city for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330. Section 5. The City Manager and City Clerk of the City of Yakima are hereby authorized and directed to execute such contracts with the • State of Washington, Department of Revenue, as may be necessary from time to time for the administration of the tax imposed by this ordinance Section 6. This ordinance is one to provide for the immediate preservation of the public peace, property, health, safety and welfare of the people of the City of Yakima and an emergency is hereby declared to exist; and this ordinance shall be in full force and effect commencing April 1, 1970, upon its publication as provided by law and by the City Charter. PASSED BY THE CITY COUNCIL, signed and approved this 16th day of March, 1970. f / / '' 4 1 .7',2/ Mayor .ATTEST "---/„..„.,A City Clerk • • 1 r 2 City, of Yakima • • AGREEMENT FOR STATE ADMINISTRATION OF LOCAL SALES AND USE TAX THIS AGREEMENT, Made and entered into by and between the city hereinabove designated, hereinafter referred to as the City, and the State of Washington Department of Revenue, hereafter referred to as the Department, WITNESSETH: WHEREAS, The Legislature of the State of Washington has by chap- ter 94, Laws of 1970, lst ex. sess., authorized cities and counties to impose a local sales and use tax, and WHEREAS, It is provided in section 6 of said act that any city or county imposing a sales and use tax by_ ordinance or resolution shall contract with the Department for the administration and collec- tion of said taxes, and WHEREAS, The City has by resolution or ordinance, copy attached hereto, elected to impose a sales and use tax commencing April 1, 1970, NOW, THEREFORE, To effectuate section 6 of the aforementioned act, the parties hereto agree as follows: 1. The Department shall exclusively perform all functions inci- 111 dent to the administration and collection of the taxes imposed by the said ordinance or resolution, other than criminal prosecutions. 2. The Department shall retain from the taxes so collected the amount of two per cent thereof as expenses of administration and col- lection. Said percentage amount shall be subject to review during January of each year. 3. The remainder of said taxes so collected shall be deposited by the Department in the Local Sales and Use Tax Revolving Fund under the custody of the State Treasurer. 4. In carrying out its administration and collection duties hereunder, the Department shall, insofar as the same are applicable, apply the administrative provisions contained in chapters 82.03, 82.08, 82.12, 82.32 RCW, and the Department's rules and regulations gated pursuant to RCW 82.08.060 and 82.32.300, 'as the same exist or may hereafter be amended. The Department shall adopt additional rules and regulations, in accordance with the State Administrative Procedure Act, to facilitate the administration and collection of the local taxes as it may deem necessary or desirable. 5. The Department shall perform its duties hereunder so that as far as possible the local sales and use tax adopted by the City shall be administered and collected uniformly with the state's sales . and use tax and with other local sales and use taxes adopted pursu- • ant to chapter 94, Laws of 1970, lst ex. sess. • 1 6. The City shall have the right from time to time to examine 0 the records of the Department as they concern the taxpayers subject to the aforementioned ordinance or resolution. 7. To the extent that information available to the Department is not sufficient to determine the proper allocation of the local sales or use tax, allocation shall be made in accordance with ratios reflected by the distribution of local sales aid use taxes collected from all other taxpayers within the state. 8. The allocation of local sales and use tax collections among the various cities and counties will be made by the Department to the State Treasurer within 60 days after the close of the first bimonthly' period for which the tax is imposed and thereafter on a bimonthly basis. 9. All refunds and credits for local sales and use taxes made by the Department shall be charged to the City. 10. The Department shall require redistribution upon 10 days notice to the affected counties or cities, of any tax, penalty and interest distributed to a county or city other than the county or city entitled thereto but such redistribution shall not be made as to amounts originally distributed earlier than three bimonthly peri- ods prior to the bimonthly period in which the Department obtains knowledge of the improper distribution. 410 11. This agreement shall take effect on the first day of April, 1970, and shall thereafter be automatically renewed on December 31 of each year unless one of the parties gives written notice of termi- nation on or before November 1 of each such year. DEPARTMENT OF REVENUE STATE OF WASHINGTON By Director • CITY OF Yakima By r (Si ature on this line) Marie Donelson Craig McMicken (Type name here) City Clerk City Manager (Type title here) • •