Loading...
HomeMy WebLinkAbout1982-2647 ADDITIONAL SALES OR USE TAX ORDINANCE NO. 4,07 AN ORDINANCE relating to funds and accounts; imposing an additional sales or use tax in the City of Yakima; fixing the Illh rate of such tax; providing for the administration and collection of such tax; providing for a penalty for violations; providing for a "special initiative" applicable to this ordinance; and enacting Sections 3.78.055, 3.78.060, 3.78.070, 3.78.030, 3.78.090, 3.78.100, 3.78.110 and 3.78.120 as new sections of the City of Yakima Municipal Code. BE IT ORDAINED BY THE CITY OF YAKIMA: Section 1. Section 3.78.055 if hereby enacted as a new section of the City of Yakima Municipal Code to read as follows: "3.78.055 Imposition of Additional Sales Tax - Statement Of Policy. It is the intention of the Yakima City Council, as • conditions of the imposition of the additional sales tax provided for by Sections 3.78.060 through 3.78.100 of this chapter that the City Council make a careful evaluation and implementation of additional cuts in personnel and mainte- nance and operations expenses selected from the possibilities presented to the City Council in the Contingency Budget Re- ductions Of October 7, 1982, or from other cuts suggested by City Council members during the process of adopting the 1983 Budget, with the aforementioned cuts to satisfy the majority of the City Council members that the City Council has been fiscally responsive to the people of Yakima; and further that an amount equal to a tax of two-tenths of one percent (forty percent of the total tax) of such additional tax revenue to the city during the year 1983 be devoted to contingency • reserves in the 1983 Budget." Section 2. Section 3.78.060 is hereby enacted as a new section of the City of Yakima Municipal Code to read as follows: "3.78.060 Imposition of Additional Sales-Use Tax. In addition to the tax for which provision is made by Sections 3.73.010 through 3.78.050 of this chapter, commencing January 1, 1983, there is hereby imposed a sales or use tax, as the case may be, as authorized by R.C.W. 82.14.030 (2), upon every taxable event, as defined in R.C.W. 82.14.020, occuring within the City of Yakima. The tax shall be imposed upon and collected from those persons from whom the state sales tax or use tax is collected pursuant to Chapters 82.08 and 82.12 of the Revised Code of Washington." Section 3. Section 3.78.070 is hereby enacted as a new section of the City of Yakima Municipal Code to read as follows: • "3.78.070 Rate of Tax. The rate of the tax imposed by Section 3.78.060 of this chapter shall be one-half of one percent of the selling price or value of the article used, as the case may be; provided, that during such period as there is in effect a sales tax or use tax imposed by Yakima County under Section 17 (2), Chapter 49, Laws of 1982, First Extraordinary Session at a rate equal to or greater than the rate imposed by this section, the County shall receive fifteen percent of the tax imposed by Section 3.78.060 of this chapter; provided, further, that during such period as there is in effect a sales tax or use tax imposed by Yakima County under Section 17 (2), Chapter 49, Laws of 1982, First Extraordinary Session at a rate which is less than the rate imposed by this section, the County shall receive from the tax imposed by Section 3.78.060 of this chapter that amount of revenues equal to fifteen percent of the rate of the tax imposed by the County under Section 17 (2), Chapter 49, Laws of 1982, First Extraordinary Session," Section 4. Section 3.78.080 is hereby enacted as a new section of the City of Yakima Municipal Code to read as follows: "3.78.080 Administration and Collection of Tax. The administration and collection of the tax imposed by Sections 3.78.060 through 3.78.100 of this chapter shall be in accordance with the provisions of R.C.W. 82.14.050." • Section 5. Section 3.78.090 is hereby enacted as a new section of the City of Yakima Municipal Code to read as follows: "3.78.090 Consent to Inspection of Records. The City of Yakima 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 R.C.W. 82.32.330." Section 6. Section 3.78.100 is hereby enacted as a new section of the City of Yakima Municipal Code to read as follows: "3.78.100 Authorizing Execution of Contract for Adminis- tration. The City Manager and City Clerk of the City of Yakima are hereby authorized to enter into a contract with the Depart- ment of Revenue for the administration of the tax provided for by Sections 3.78.060 through 3.73.100 of this chapter." Section 7. Section 3.78.110 is hereby enacted as a new section of the City of Yakima Municipal Code to read as follows: "3.78.110 Penalties. Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this chapter, shall be guilty of a violation of this chapter and, upon conviction thereof, shall be punished by a fine of not more than $500.00 or imprisonment for not more than 90 days, or by both such fine or imprisonment." • Section 8. Section 3.78.120 is hereby enacted as a new section of the City of Yakima Municipal Code to read as follows: "3.78.120 Severability. If any provision of this chapter or its application to any person or circumstance is held invalid, the remainder of this chapter or the application of its provisions to other persons or circum- stances is not affected." Section 9. Special Initiative. This ordinance shall be in full force and effect thirty days after its final passage, approval and publication as provided by law and by the City Charter; provided, in accordance with requirements of Section 19, Chapter 49, Laws of 1982, First Extraordinary Session, this ordinance is subject to a "special initiative" process, which shall consist of the process authorized by Article IV, Section 3 of the Yakima City Charter. PASSED BY THE CITY COUNCIL, signed and approved this 28th day of October, 1982. S / LYNN CARMICHAEL Mayor ATTEST: /31 KAREN S. ROBERTS be a to, nd correct copy of the cd in my City Clerk CiTY CLEIK ' I f' '