HomeMy WebLinkAbout1995-052 Hotel / Motel Tax ORDINANCE NO. 95- 52
AN ORDINANCE relating to local option hotel /motel excise tax; composing a local
option hotel /motel excise tax of three percent, authorizing
collection of that tax by the State of Washington Department of
Revenue, and providing for expenditure of that tax; and enacting
as new sections Section 3 92 010, 3 92 020, 3 92 030, 3 92 040,
3 92 050, all of the City of Yakima Municipal Code.
BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1 Section 3 92 010 of the City of Yakima Municipal Code is hereby
enacted as a new section to read as follows:
"3 92 010 Authority for chapter
This chapter is enacted pursuant to and in accordance with
Chapter 67.28 of the Revised Code of Washington."
Section 2 Section 3 92.020 of the City of Yakima Municipal Code is hereby
enacted as a new section to read as follows:
"3 92 020 Definitions
The definitions of "selling price," "seller," "buyer," "consumer,"
and all other definitions as are now contained in RCW 82 08 010, and
subsequent amendments thereto, are adopted as the definitions for the
tax levied under this chapter "
Section 3 Section 3 92 030 of the City of Yakima Municipal Code is hereby
enacted as a new section to read as follows:
"3.92 030 Local option special excise tax imposed.
Commencing January 1, 1996, for the purposes set forth in RCW
67 28 210, there is imposed and levied a special excise tax of three
percent, on the sale of or charge made for the furnishing of lodging by
a hotel, rooming house, tourist court, motel, trailer camp, 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."
Section 4 Section 3 92 040 of the City of Yakima Municipal Code is hereby
enacted as a new section, to read as follows.
"3 92 040 Administration and collection of tax.
For the purpose of the tax levied under this chapter
1 The Department of Revenue of the State of Washington is
designated as the agent of the City of Yakima for the purposes of
• collection and administration.
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2. The administrative provisions contained in RCW 82 08 050
through 82 08 070 and Chapter 82 32 RCW shall apply with respect to
administration and collection by the department.
3. All rules and regulations adopted by the Department of
Revenue for the administration of Chapter 82 08 RCW are adopted.
4. The department is empowered, on behalf of the City of
Yakima, to prescribe such special forms and recording procedures as
the department may deem necessary "
Section 5 Section 3 92 050 of the City of Yakima Municipal Code is hereby
enacted as a new section to read as follows:
"3.92.050 Proceeds to be credited to special funds --
Limitations on use.
All proceeds of the local option hotel /motel excise tax imposed
under this chapter shall be deposited in special funds as appropriated in
any annual budget or otherwise by the City Council. Expenditures from
these funds shall be made only for the purposes authorized for the City
of Yakima by RCW 67 28.210, and subsequent amendments thereto."
Section 6 This ordinance shall be in full force and effect 30 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 17th day of October ,
• 1995
ATTEST ' Mayor
City Clerk
Publication Date: 10/20/95
Effective Date. 11/19/95
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