HomeMy WebLinkAbout1991-3365 Adjusting taxation sewer ORDINANCE NO.
365
S
AN ORDINANCE relating to public services and utilities; ad-
justing taxation of sewer service revenues and
amending Section 7.64.010 of the Yakima Municipal
Code.
WHEREAS, the City of Yakima ( "City ") is authorized by RCW
35.92.020 to own and operate sewerage, water, and drainage
systems and to establish rates and charges for the use of such
systems; and
WHEREAS, Article IX of the Charter of the City authorizes
ordinances to provide rules and regulations for the control,
management, and operation of public utilities; and
WHEREAS, the City provides sewerage treatment and dispos-
al service to the Terrace Heights Sewer District and the Town
of Union Gap pursuant to the Agreement for Wastewater Treat-
ment and Disposal Service dated February 23, 1976, as amended;
and
WHEREAS, the City has commi a study concerning
411 sewerage system operations, rate design, and taxation, and has
reviewed the results of that study, rnoW, therefore,
BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1. Section 7.64.010 of the City of Yakima Munic-
ipal Code is hereby amended to read as follows:
"Section 7.64.010 A. Purpose. It is the pur-
pose of this section to impose a tax on sewer service
revenues received from wholesale and retail customers
that is fair, just, and reasonable.
B. Findings.
1. It is equitable that all rates and charges
for use of the City's sewerage system be subject to City
taxes.
2. It is necessary to increase tax revenues due
to an increased demand for City services.
3. Areas receiving wholesale sewer service
generally receive some benefit from the expenditure of
City tax revenues, but receive a lesser benefit than
areas receiving retail sewer service.
4. Adoption of this ordinance will promote
equity and increase tax revenues by subjecting all sewer
rates and charges to a City tax and by taxing revenues
. from wholesale sewer service at a lower rate than reve-
nues from retail sewer service.
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(ord /sewertx.jv)
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 year 1991 and following years
shall be as follows:
Wholesale service charges 10%
All other service charges 12%"
Section 2. 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
day of /I Q.. , 1991.
Mayor
ATTEST
410
City Clerk
Publication Date: 6
Effective Date:leA3o4
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(ord /sewertx.jv)