HomeMy WebLinkAbout1974-1624 SPECIAL EXCISE TAX ON PROCEEDS DERIVED FROM THE SALE OR CHARGE FOR FURNISHING LODGING. ORDINANCE NO. 16.2
AN ORDINANCE relating to taxation and city funds and accounts; im-
posing a special excise tax on proceeds derived from the
sale or charge made •for furnishing lodging in the City
and providing for its collection and administration;
creating a Convention Center Fund as a special fund of
the City; and enacting Chapter 3.93, "Room Tax--Conven-
tion Center Fund", as a new chapter of the City of
Yakima Municipal Code.
BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1. Chapter 3.93, "Room Tax--Convention Center Fund",
is hereby enacted as a new chapter of the City of Yakima Municipal
Code to read as follows:
"CHAPTER 3.93
ROOM TAX - CONVENTION CENTER FUND
3.93.010 Special Excise Tax Imposed. Commencing April 1,
1974, for the purposes set forth in R.C.W. 67.28.210, there is
hereby imposed and levied a special excise tax of to percent.
(2%), on the sale of or charge made for the furnishing of lodging
by a hotel, rooming house, tourist court, motel, trailer camp,
111 and granting of any similar license to use real property, as
distinguished from renting or leasing of real property, in the
City of Yakima; provided, that it shall be presumed that the
occupancy of real property for a continuous period of one month
or more constitutes a rental or lease of real property and not
a mere license to use or to enjoy the same.
3.93.020 Definitions. The definitions of 'selling price',
'seller', 'buyer', 'consumer', and all other definitions as are
now contained in R.C.W. 82.08.010, and subsequent amendments
thereto, are hereby adopted as the definitions for the tax levied
herein.
3.93.030 Administration and Collection of Tax. For the
purposes of the tax levied herein:
1. The Department of Revenue of the State of Washington
is hereby designated as the agent of the City of Yakima
for the purposes of collection and administration.
2. The administrative provisions contained in R.C.W. 82.08.050
• = la-71mCilr=22onldRC2re shall
by the Department.
3. All rules and regulations adopted by the Department of
Revenue for the administration of Chapter 82.08 R.C.W.
are hereby adopted.
4. The Department is hereby empowered, on behalf of the
City of Yakima, to prescribe such special forms and
, V
reporting procedures as the Department may deem neces-
sary.
3.93.040 Convention Center Fund.
A. Fund Created. There is created a special fund
to be known as the Convention Center Fund.
II/ B. Source of Funds. All proceeds of the special
excise tax imposed by this chapter shall be deposited in
the Convention Center Fund, together with funds from other
sources as may be determined from time to time by the Yakima
City Council.
C. Pur.ose-- Ex.enditure. Expenditures from the Con-
vention Center Fund shall be made only for the purposes
of paying all or any part of the cost of •acquisition, con-
struction or operating of stadium facilities and /or conven-
tion center facilities, and to pay or secure the payment
of all or any portion of general obligation bonds or revenue
bonds issued for such purpose or for purposes under Chapter
67.28 of the Revised Code of Washington. No expenditure
shall be made from such fund unless the City Council shall
approve such expenditure by passing an ordinance appropriating
money within the fund for the purpose for which the expendi-
ture is to be made or by including an appropriation for such
purpose in the budget."
Section 2. This ordinance shall be in full force and effect
410 thirty days after its passage, approval and publication as provided
by law and by the City Charter.
PASSED BY THE CITY COUNCIL, signed and approved this /9 4 day
o� r:.J A , ,_.../, 1974.
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Mayor
ATTEST:
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9' ty Cler.
III
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