HomeMy WebLinkAbout1993-104 Occupation taxes on water supply businesses 4
ORDINANCE NO. 93- 104
AN ORDINANCE. relating to licenses and business regulations, relating to
occupation taxes on water supply businesses, relating to
water, sewer, and garbage revenue tax; increasing tax
rates applicable to sewer service receipts and public and
private water and refuse business receipts, amending
Subsection 4 16.180C and Sections 5 50.060 and 7 64 020, all
of the City of Yakima Municipal Code.
WHEREAS, the City of Yakima has previously adopted taxes on water
supply businesses and enacted City water, sewer, and garbage revenue taxes,
commonly referred to as City in lieu taxes; and
WHEREAS, the City of Yakima intends to pay a portion of the bonded
indebtedness and the cost of supporting infrastructure for the construction of
the City's Law and Justice Center, housing the Police and Legal Departments,
and
WHEREAS, the City Council intends that a 5% increase in water, sewer,
and garbage revenue taxes be used to pay the cost of such indebtedness and
related infrastructure costs, and
• WHEREAS, the City Council intends that the water, sewer, and garbage
rep enue taxes shall be reduced by the amount of this tax increase at the time
the bonds or supporting infrastructure costs are paid, such decrease to be
effected by separate ordinance at that time; now, therefore,
BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1 Subsection 4 16 180C of the City of Yakima Municipal Code is
hereby amended to read as follows:
"4.16 180 Collection of garbage in business class -
License and Tax - Regulations.
G License Tax Imposed - Amount. (1) Commencing
February 1, 1991, and effective until December 31, 1992, there is
levied upon every person, association or corporation holding a
license for the collection and hauling of garbage, refuse or
debris within the City or in gathering the same within the City
for disposal at some point or area outside of the City, a tax for the
privilege of doing so, such tax to be equal to eight percent of the
cash receipts from all customers within the City served by the
license holder. Such tax shall be due and payable in quarterly
installments, for quarters ending with the last days of March,
1 June, September, and December of each year, and remittance
therefor shall be made on or before thirty days after the end of
411 the quarterly period for which it is due.
(2) Commencing January 1, 1993, and effective until
December 31, 1993, there is levied upon every person, association
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or corporation holding a license for the collection and hauling of *_
garbage, refuse or debris within the City or in gathering the
same within the City for disposal at some point or area outside of
the City, a tax for the privilege of doing so, such tax to be equal to
ten percent of the cash receipts from all customers within the
City served by the license holder Such tax shall be due and
payable in quarterly installments, for quarters ending with the
last days of March, June, September, and December of each year,
and remittance therefor shall be made on or before thirty days
after the end of the quarterly period for which it is due.
(3.) Commencing January 1, 1994 and effective
thereafter, there is levied upon every person, association or
corporation holding a license for the collection and hauling of
garbage, refuse or debris within the City or in gathering the
same within the City for disposal at some point or area outside of
the City, a tax for the privilege of doing so, such tax to be equal to
eight 8.5 percent of the cash receipts from all customers within
the City served by the license holder Such tax shall be due and
payable in quarterly installments, for quarters ending with the
last days of March, June, September, and December of each year,
and remittance therefor shall be made on or before thirty days
after the end of the quarterly period for which it is due "
Section 2 Section 5 50 060 of the City of Yakima Municipal Code is
hereby amended to read as follows: ± •
"5 50.060 Water businesses. There is levied and shall be
collected as an annual license fee or tax against persons on
account of business activities, in the amount to be determined by
application of the rates herein prescribed, as follows:
1 Commencing January 1, 1990, and effective until
December 31, 1990, upon every person engaging in or carry on
the business of selling or furnishing potable water, a fee or tax
equal to six percent of the total gross income derived from such
business in the City of Yakima.
2. Commencing January 1, 1991, and effective until
December 31, 1992, upon every person engaged in or carrying on
the business of selling or furnishing potable water, a fee or tax
equal to twelve percent of the total gross income derived from
such business in the City of Yakima
3.(a) Commencing January 1, 1993, and effective until
December 31, 1993, upon every person engaged in or carrying on
the business of selling or furnishing potable water, a fee or tax
equal to fourteen percent of the total gross income derived from
such business in the City of Yakima.
(b) Commencing January 1, 1994, and effective
thereafter, upon every person engaged in or carrying on the
business of selling or furnishing potable water, a fee or tax equal
to eve 12.5 percent of the total gross income derived from such
business in the City of Yakima. •
The City of Yakima shall not be subject to the license fee or
tax imposed by this section."
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,;,
Section 3 Section 7 64 020 of the' City of Yakima Municipal Code is
hereby amended to read as follows:
"7.64.020 Refuse tax. (1) Commencing January 1, 1988, and
effective until December 31, 1992, there is hereby levied against
the refuse collection utility of the City a tax at the rate of eight
percent of the total gross revenue of the municipal refuse fund
derived from receipts for refuse collection service charges.
(2) Commencing January 1, 1993, and effective until
December 31, 1993, there is hereby levied against the refuse
collection utility of the City a tax at the rate of ten percent of the
total gross revenue of the municipal refuse fund derived from
receipts for refuse collection service charges.
(3) Commencing January 1, 1994, and effective
thereafter, there is hereby levied against the refuse collection
utility of the City a tax at the rate oft 8.5 percent of the total
gross revenue of the municipal refuse fund derived from receipts
for refuse collection service charges."
Section 4 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 16th day of
November , 1993
ATTEST Mayor
City Clerk
Publication Date: 11 - 19 - 93
Effective Date: 12 - 93
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