HomeMy WebLinkAbout1971-1318 v J
ORDINANCE NO. /3ig'
•
AN ORDINANCE relating to city funds and accounts; levying, a special
excise tax on motor vehicles, such tax to be used for
- transit purposes, and providing for the collection of
such tax; adopting Sections 3.68.040, 3.68.050, 3.68.060,
3.68.070 and 3.68.080 as new sections of the City of
Yakima Municipal Code; and declaring an emergency.
BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1. Section 3.68.040 is hereby adopted as a new section
of the City of Yakima Municipal Code to read as follows:
"3.68.040 Special Excise Tax - -Le of Tax on Motor Vehicles.
Commencing July 1, 1971, pursuant to the authority of R.C.W.
35.58.273 there is hereby levied a special excise tax in the
annual amount of 1% on the fair market value of any motor vehicle
as defined in R.C.W. 35.58.272 owned by any resident of the City
of Yakima for the privilege of using such motor vehicle, pro -
vided that in no event shall the tax be less than $1 and, subject
to the provisions of subsection (2) of R.C.W. 82.44.150, the
amount of such tax shall be credited against the amount of the
excise tax levied by the State of Washington under R.C.W.
82.44.020."
Section 2. Section 3.68.050 is hereby adopted as a new section
of the City of Yakima Municipal Code to read as follows:
41/ "3.68.050 Tax--Exempt Any vehicle
Special Excise Tax xe pt Vehicles. y le
for which an excise tax is payable under R.C.W. 82.44.030 and
R.C.W. 82.44.070 shall be exempt from the tax imposed by this
chapter." .
Section 3 Section 3.68.060 is hereby adopted as a new section
of the City of Yakima Municipal Code to read as follows:
"3.68.060 S•ec ial Excise Tax -- Schedule and Basis for
aecial Excise Tax. The schedule and basis for the excise tax
imposed by this chapter shall be as provided in R.C.W. 82.44.040
and R.C.W. 82.44.050, and penalties, receipts, abatements, re-
funds and all other similar matters relating to the tax shall be
as provided in Chapter 82.44 of the Revised Code of Washington."
Section 4. Section 3.68.070 is hereby adopted as a new section
of the City of Yakima Municipal Code to read as follows:
"3.68.070 Special Excise Tax -- Pa and Collect The
excise tax imposed by this chapter shall be due and payable as
set forth in R.C.W. 82.44.060 and shall be collected and P aid to
the City as provided in R.C.W. Sections 35.58.276 through
35.58.279, inclusive."
Section 5. Section 3.68.080 is hereby adopted as a new section
of the City of Yakima Municipal Code to read as follows:
"3.68.080 Special Excise Tax-- Deeosit in City Transit Fund.
All receipts from the excise tax imposed by this chapter shall be
deposited in the Transit Fund of the City of Yakima and shall be
expended only for the purposes authorized for expenditure from
that fund pursuant to procedures authorizing such expenditures,
all as provided by this chapter."
Section 6. The City Clerk is hereby authorized and directed to
certify forthwith a copy of this ordinance to the Yakima County
410 Auditor, the Director of Motor Vehicles of the State of Washington,
the Treasurer of the State of Washington and to such other officials
as may require a certified copy of this ordinance under applicable
laws.
Section 7. 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 immediately upon its passage, approval and publication as pro-
vided by law and by the City Charter.
PASSED BY THE CITY COUNCIL, signed and approved this 21st day of
• June, 1971.
Mayor
ATTEST:
r,
Deputy City, Clerk
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