HomeMy WebLinkAbout1989-3227 LICENSES AND BUSINESS REGULATIONS; TAXES • ORDINANCE NO. 3227
AN ORDINANCE relating to licenses and business regulations;
relating to occupation taxes on water supply
businesses; imposing a tax, establishing rates,
noting referendum procedure, and adding Section
5.50.060 as a new section 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 General Fund
revenue for general City services, including but not limited
to public safety, code enforcement, planning, engineering,
legal, finance, and other municipal service needs; and
WHEREAS, the City hereby finds and declares it necessary
1111 to increase tax revenue due to the aforementioned General Fund
needs, and
WHEREAS, the City, as a Washington city of the first
class, is authorized under RCW 35.22.280 to impose business
and occupation taxes for the purpose of raising revenue, and
WHEREAS, the City hereby finds and determines that it is
in the best interest of the City and its inhabitants to add
new sections to Municipal Code Chapter 5.50 to increase reve-
nues to the City from taxes and penalizing non-payment; and
WHEREAS, by Section 5.50.090 of the Municipal Code, the
City has provided for payment of such taxes, now, therefore,
BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1 Section 5.50.060 of the City of Yakima Muni-
cipal Code is hereby enacted 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
carrying 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
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.
The City of Yakima shall not be subject to the
license fee or tax imposed by this section."
Section 2. A referendum petition may be filed
within seven days of passage of this ordinance with the
4IIIP ity Clerk at City Hall, 129 North Second Street, Yakima,
Washington. Within ten days, the City Clerk shall confer
with the petitioner concerning form and style of the
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petition, issue the petition, an identification number,
and secure a ballot title from the City Attorney. The
petitioner shall have thirty days in which to secure the
4111 signatures of not less than fifteen percent of the regis-
tered voters of the City, as of the last municipal gener-
al election, upon petition forms which contain the ballot
title and the full text of the measure to be referred.
The City Clerk shall verify the sufficiency of the signa-
tures on the petition and, if sufficient valid signatures
are properly submitted, shall certify the referendum
measure to the next election ballot within the City or at
a special election ballot.
Section 3. This ordinance shall be effective thirty (30)
days after its adoption and publication as provided by law and
City Charter.
PASSED BY THE CITY COUNCIL, signed and approved this
/ of NCal-Abec , 1989.
4111
Mayor
ATTEST
A ouz-t_ / 4
City Clerk
Publication Date: DEC 2 2 1989
Effective Date: ,JAN 2 1_1990
0
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