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HomeMy WebLinkAbout1971-1336 ORDINANCE NO./g,.? AN ORDINANCE relating to the operation of the public transportation system of the City of Yakima; levying and providing for the collection of a multiple dwelling housing unit tran sit subsidy tax; specifying a method of computing such tax; limiting the use of proceeds from such tax; and declaring it to be unlawful to refuse to pay said tax and providing for punishment on conviction thereof. WHEREAS, by the authority of Ordinance No. 821 of the City of Yakima, approved by the electorate of the City at an election held on September 20, 1966, the City of Yakima levies and collects . a housing unit transit subsidy tax as provided in said Ordinance No. 821, and WHEREAS, the tax so levied and collected has applied only to occupants of single family dwellings or multiple dwellings separately served by and billed for any one or more public utility services owned and operated by the City of Yakima, but such tax has not been levied on and collected from occupants of housing units in multiple dwellings where housing units are not separately served by and billed for such utility services, and WHEREAS, the City Council finds it to be in the best interests of and in furtherance of the public health, safety and welfare of the people of the City, and in the best interests of fairness and equity in the exercise of the power of the City to levy and collect such a tax, that a multiple dwelling housing unit transit subsidy tax be levied and collected as provided by this ordinance, now, therefore, BE IT ORDAINED BY THE CITY OF YAKIMA: Section 1. Definitions. The term "multiple dwelling" as used in this ordinance means any building designed for or used as two or more separate residences or living quarters of one or more persons living together or of one family, and that term also includes mobile home 411 courts. The term "housing unit" as used in this ordinance means a portion of a multiple dwelling, which portion is designed for or used as the residence or living quarters of one or more persons living together or of one family, and that term includes each mobile home in a mobile home court. 4 Section 2. Tax Levied. Commencing December 1, 1971,'a multiple dwelling housing unit transit subsidy tax in the amount of.65 each month for each multiple dwelling housing unit is hereby levied against and shall be collected from the owner or manager of each multiple dwelling within the City of Yakima which is .served by and billed for 4110 any one or more public utility services owned and operated by the''City, or which shall be collected from the person to whom a billing is ren- dered for any such public service. to a multiple dwelling if that per— ! son be someone other than the owner or manager of any such multiple dwelling. Section 3. Billi : for and collect,;. • .. The owner or mana- ger of each multiple dwelling, or such other person billed for one or , more public utility services owned and operated by the City and serv- ing the multiple dwelling, shall be deemed to be served by and billed for such service: A billing for the tax hereby .levied shall. be ren- • ! dered by the Utility Accounting Division of the City at the same time 0 as each service billing is rendered for any public utility service owned and operated by the City, and the billing for the tax hereby levied shall be included as an item on each such service billing. Pay- -1 ment of such tax shall be made at the time payment is made for any • such public utility service. Section 4. Computation of Tax. The aMount billed and collected as the tax based on multiple dwelling housing units shall be an amount computed on the.basis that the average occupancy rate during the bill- . ing period of housing units in each multiple dwelling is 90%; provided, the owner or manager of any such multiple dwelling, or other person billed for service thereto, may certify in Writing acknowledged before iw a notary pUblic or other person authorized by law to administer oaths, on forms furnished by the .Utility Accounting Division of the City, that the average occupancy rate was a specified rate less than 90% for any particular billing period, and may file such certification at the office of the Utility Accounting Division at the time of payment of the tax for that period, in which event the amount of tax to be paid shall' be accordingly reduced. - 2 A a Sc:-ction 5. Use of Proceeds. The proceeds from the tax imposed by this ordinance shall be used only for the operation, maintenance and capital needs, if any, of the public transportation system owned or leased and operated by the City of Yakima. IP Section 6. Penalty for Violation. It .shall be unlawful for any person against whom the multiple dwelling housing unit transit tax is levied or from whom it is to be collected by this ordinance to refuse to pay the same, and any such person convicted of so refusing to pay shall be punished by a fine in any amount not to exceed $300 or by imprisonment in the City Jail for a term not to exceed 90 days, or by both such fine and imprisonment. Section 7. This ordinance shall be in full force and effect thirty days after its passage, apprcval and publication as provided by law and by the City Charter. PASSED BY THE CITY COUNCIL, signed and approved this 13th day III of September , 1971. Mayor ATTEST: A ia ff2 Ci y Clerk Illi 3 _