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HomeMy WebLinkAbout1992-3488 Taxes ORDINANCE NO. 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 Subsections 4 16.180C and 7 64 O10C and Sections 5 50.060 and 7 64 020, all of the City of Yakima Municipal Code. WHEREAS, the City of Yakima (the "City ") hereby finds and declares that there is a need for additional revenue to maintain the Parks and Recreation Department's services and programs at the existing level in the face of increasing expenditures and increased Department programs and services sought by the community; and WHEREAS, the City hereby finds and declares it necessary to increase tax revenue due to the aforementioned Departmental needs, and WHEREAS, the City hereby finds and determines that it is in the best interest of the City and its inhabitants to amend subsections of Municipal Code • Subsections 4 16 180C and 7 64 O10C and Sections 5 50 060, and 7 64 020 to increase revenues to the City from taxes on water, garbage, and sewer services, privately and publicly owned, 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, 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. • 1 (1s)ord /ocuptntax.sc (2) Commencing January 1, 1993, and effective until December 31, 1993, .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 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 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 twelve percent of the total gross income derived from such business in the City of Yakima. 2 (ls)ord /ocuptntax.sc The City of Yakima shall not be subject to the license fee or tax imposed by this section." Section 3 Subsection 7 64 O10C of the City of Yakima Municipal Code is hereby amended to read as follows: "7.64 010 C. Water -Sewer Tax. There is hereby levied against the water -sewer revenues of the City a tax against the total gross revenue of the water -sewer fund derived from receipts for domestic water, domestic sewer, and industrial sewer, industrial waste sewer, septage disposal, and wholesale service charges. The rates of the tax for the calendar years 1991 and 1992, shall be as follows. Wholesale service charges 10% All other service charges 12% The rates of the tax for the calendar year 1993 shall be as foll Wholesale service charges 10% All other service charges 14% The rates of the tax for calendar year 1994 and the following years shall be as follows. Wholesale service charges 10% All other service charges 12%." Section 4 Section 7 64 020 of the City of Yakima Municipal Code is hereb , 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 of eight 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 411 its passage, approval, and publication as provided by law and by the City Charter 3 (1s)ord /ocuptntax.sc PASSED BY THE CITY COUNCIL, signed and approved this I T day of 1992 ATTEST Mayor City Clerk Publication Date: � 2 Effective Date: l ©/ • p 4 (1s)ord /ocuptntax.sc