HomeMy WebLinkAbout1980-2469 LOCAL SALES & USE TAX AND PROVIDING FOR ADMINISTRATION OF THAT TAX 411 ORDINANCENO. # 29,9
AN ORDINANCE relating to city funds and accounts; fixing and
imposing a local sales and use tax and providing for
the administration of that tax; designating the source
of funds for the City Transit Fund; enacting Chapter
3.89, "Transit Sales and Use Tax", as a new chapter,
111 amending Section 3.68.020, and repealing Sections
3.68.040, 3.68.050, 3.68.060, 3.68.070 and 3.68.080,
Chapter 3.88, "Housing Unit Transit Tax", and each
and every section thereof, and Chapter 3.92, "Multiple
Dwelling Housing Unit Transit Tax:, and each and every
section thereof, all of the City of Yakima Municipal
Code.
WHEREAS, at a special city election held in conjunction with
the General Election on November 4, 1980, a ballot proposition
authorizing a city sales and use tax for transit purposes was
410 approved by a majority of persons voting thereon; and the City
Council deems it to be in the best interests of the City that such
a sales and use tax be fixed and imposed as authorized by the city
electorate, all pursuant to and in accordance with provisions of
R.C.W. Chapter 82.14, now, therefore,
BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1. Chapter 3.89, "Transit Sales and Use Tax", and
Sections 3.89.010, 3.89.020 and 3.89.030 thereof, are hereby enacted
as a new_chapter and new sections of the City of Yakima Municipal
Code to read as follows:
"Chapter 3.89
111 TRANSIT SALES AND USE TAX
3.89.010 Sales and use tax imposed--Rate. Commencing
January 1, 1981, a sales and use tax is hereby established
and imposed on the occurrence within the City of Yakima of
any taxable event, as defined by state law, to which the
sales, use tax hereby imposed is applicable. The rate of
the tax shall be 0,27 of the selling price (in the case
of the sales tax) or value of the article used (in the case
of a use tax).
3.89.020 Sales and use tax--Purpose--Deposit in City
Transit Fund. The proceeds of the sales and use tax im-
posed by this chapter shall be used by the City to finance
the operation, maintenance or capital needs of the City's
411 public transportation system by the deposit of those proceeds
in the City Transit Fund.
3.89.030 Sales and use tax--Administration. The col-
lection and remittance to the City of the sales and use
410 tax imposed by this chapter shall be administered by the
Washington State Department of Revenue in accordance with
a contract, subject to approval by resolution of the Yakima
City Council, between that department and the City, in accor-
dance with the provisions of Chapter 82.14 of the Revised
Code of Washington and other applicable state laws."
Section 2. Section 3.68.020 of the City of Yakima Municipal
Code is hereby amended to read as follows:
"3.68.020 Source of funds. All money derived from
the tax imposed by Chapter 3.89, 'Transit Sales and Use 411' ,
Tax', of the City of Yakima Municipal Code and all revenue
obtained from operating the public transportation system of
the City shall be placed into the Transit Fund. Additional
money may be placed into the fund, from time to time, by
the Yakima City Council pursuant to and in accordance
with applicable laws."
Section 3. Effective January 1, 1981, Sections 3.68.040,
3.68.050, 3.68.060, 3.68.070 and 3.68.080 of the City. of Yakima
Municipal Code are hereby repealed; provided, all revenue received
by the City on and after January 1, 1981, as proceeds from the -
special excise tax imposed by those repealed sections shall be
deposited in the City Transit Fund.
Section 4. Effective. January 1, 1981, Chapter 3.88, "Housing
Unit Transit Tax ", and each and every section thereof, and Chapter
3.92, "Multiple Dwelling Housing Unit Transit Tax ", and each
and every section thereof, are hereby repealed; provided, all
revenue received by the City on and after January 1, 1981, aspro-
ceeds from the transit taxes imposed by those repealed chapters
and sections shall be deposited in the City Transit Fund.
Section 5. This ordinance shall be in full force and effect
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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 �?
(-.?
day of 1980.
1 ggndr/ ,
�'�. Mayor
ATTEST:
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C / ty C el
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