HomeMy WebLinkAbout11/28/2023 05. Proposed Ordinance(s) to Increase "in lieu" UtilityTax-Amending YMC Chapter 7.64 Water, Wastewater, Stormwater and Refuse Revenue Tax 1
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BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEMENT
Item No. 5.
For Meeting of: November 28, 2023
ITEM TITLE: Proposed Ordinance(s)to Increase "in lieu" UtilityTax-Amending
YMC Chapter 7.64 Water, Wastewater, Stormwater and Refuse
Revenue Tax
SUBMITTED BY: Mark Roberts, Director of Finance & Budget
SUMMARY EXPLANATION:
During the October 10, 2023, City Council Study Session, staff presented the proposed 2024
Mid-Biennial Budget, which included new utility tax rate(s) adjustments proposed by staff.
Revenues generated by these taxes are general purpose revenues dedicated General Fund
operations and, in part, operation and maintenance of aquatic facilities. Attached hereto are
ordinances to enact said tax rates in accordance with RCW Title 35.
ITEM BUDGETED: NA
STRATEGIC PRIORITY: Public Trust and Accountability
APPROVED FOR SUBMITTAL BY THE CITY MANAGER
RECOMMENDATION:
Pass each Ordinance separately.
ATTACHMENTS:
Description Upload Date Type
❑ Ordinance water and wastewater Clean 11/21/202i Ordinance
❑ Ordinance water and wastewater Redline 11/21/2023 Backup Material
❑ Ordinance Refuse Clean 11/21/2023 Ordinance
❑ Ordinance Refuse Redline 11/22/2023 Ordinance
❑ Ordinance Stormwater Clean 11/21/2023 Ordinance
❑ Ordinance Stormwater Redline 11/21/2023 Ordinance
2
ORDINANCE NO. 2023-
AN ORDINANCE amending the City of Yakima Municipal Code Section 7.64.020 Water
and wastewater tax
WHEREAS, the City of Yakima is authorized by RCW 35.22.280 and RCW 35.92 to
operate and maintain water and wastewater systems; and
WHEREAS, the City Council of the City of Yakima finds and determines that adoption of
this ordinance amending the water and wastewater tax rate section of the Yakima Municipal
Code, Section 7.64.020, is in the public interest and best interest of the City and its residents;
now, therefore,
BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1. Section 7.64.020 of the City of Yakima Municipal Code is hereby amended
to read as follows:
7.64.020 Water and wastewater tax.
A. For the provision of water and wastewater services, there is levied a tax against the total
gross revenue of the water operating fund and the wastewater operating fund derived from
domestic water, wastewater, pretreatment, food processing wastewater, septage and
exceptional wastewater disposal, diverted flow, and connection charges. The rate of the tax for
calendar year 2024 and the following years shall be as follows:
All service charges 25%
B. 1. The water and wastewater tax shall not be applied against that portion of the total gross
revenue of the wastewater operating fund which is collected as debt coverage for the
wastewater debt.
2. Commencing on the effective date of the ordinance codified in this chapter, the water
and wastewater tax shall not be applied against that portion of the total gross revenue of
the water operating fund which is collected as debt coverage for water debt issued after
the effective date of said ordinance.
For use in this chapter, "debt coverage" shall mean that revenue collected specifically to meet
the requirements of bonded debt coverage and state revolving loan coverage.
C. The water and wastewater tax shall not be applied against that portion of the total gross
revenue of the wastewater operating fund which constitutes payment by the Terrace Heights
sewer district or the city of Union Gap of charges imposed under the agreement dated February
23, 1976, or the settlement agreement dated September 9, 1997. (Ord. 2011-59 § 2, 2011: Ord.
97-61 § 1 (part), 1997).
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 , 2023.
3
Janice Deccio, Mayor
ATTEST:
Rosalinda Ibarra, City Clerk
Publication Date:
Effective Date:
4
ORDINANCE NO. 2023-
AN ORDINANCE amending the City of Yakima Municipal Code
WHEREAS,
BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1.
7.64.020 Water and wastewater tax.
A. For the provision of water and wastewater services, there is levied a tax against the total
gross revenue of the water operating fund and the wastewater operating fund derived from
domestic water, wastewater, pretreatment, food processing wastewater, septage and
exceptional wastewater disposal, diverted flow, and connection charges. The rate of the tax for
calendar year 2012 2024 and the following years shall be as follows:
All service charges 25G%
B. 1. The water and wastewater tax shall not be applied against that portion of the total gross
revenue of the wastewater operating fund which is collected as debt coverage for the
wastewater debt.
2. Commencing on the effective date of the ordinance codified in this chapter, the water
and wastewater tax shall not be applied against that portion of the total gross revenue of
the water operating fund which is collected as debt coverage for water debt issued after
the effective date of said ordinance.
For use in this chapter, "debt coverage" shall mean that revenue collected specifically to meet
the requirements of bonded debt coverage and state revolving loan coverage.
C. The water and wastewater tax shall not be applied against that portion of the total gross
revenue of the wastewater operating fund which constitutes payment by the Terrace Heights
sewer district or the city of Union Gap of charges imposed under the agreement dated February
23, 1976, or the settlement agreement dated September 9, 1997. (Ord. 2011-59 § 2, 2011: Ord.
97-61 § 1 (part), 1997).
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 28th day of November,
2023.
Janice Deccio, Mayor
ATTEST:
5
Rosalinda Ibarra, City Clerk
Publication Date:
Effective Date:
6
ORDINANCE NO. 2023-
AN ORDINANCE amending the City of Yakima Municipal Code Section 7.64.030 Refuse Tax
WHEREAS, RCW 35.22.195, RCW 35.21.120 and RCW 35.21.130 give cities primary
responsibility to manage solid waste collection and disposal; and
WHEREAS, the City Council of the City of Yakima finds and determines that adoption of
this ordinance amending the refuse tax rate section of the Yakima Municipal Code, Section
7.64.030, is in the public interest and best interest of the City and its residents; now, therefore,
BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1. Section 7.64.030 of the City of Yakima Municipal Code is hereby amended
to read as follows:
7.64.030 Refuse tax.
For the provision of refuse services, there is levied a twenty-five percent tax against the
total gross revenue of the refuse fund derived from refuse collection and disposal service
charges.
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 , 2023.
ATTEST: Janice Deccio, Mayor
Rosalinda Ibarra, City Clerk
Publication Date:
Effective Date:
7
ORDINANCE NO. 2023-
AN ORDINANCE amending the City of Yakima Municipal Code Section 7.64.030 Refuse Tax
WHEREAS, the City Council of the City of Yakima finds and determines that adoption of
this ordinance amending the refuse tax rate section of the Yakima Municipal Code, Section
7.64.030, is in the public interest and best interest of the City and its residents; now, therefore,
BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1. Section 7.64.030 of the City of Yakima Municipal Code is hereby amended
to read as follows:
7.64.030 Refuse tax.
For the provision of refuse services, there is levied a twenty percent tax against the
total gross revenue of the refuse fund derived from refuse collection and disposal service
charges.
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.
8
ORDINANCE NO. 2023-
AN ORDINANCE amending the City of Yakima Municipal Code Section 7.64.040 Stormwater
tax.
WHEREAS, the City of Yakima is authorized by Title 35 RCW to acquire, construct, own,
operate, and provide financing for storm drainage and surface water management, and to
establish rates, fees, and charges therefore; and
WHEREAS, the City Council of the City of Yakima finds and determines that adoption of
this ordinance amending the stormwater tax rate section of the Yakima Municipal Code, Section
7.64.040, is in the public interest and best interest of the City and its residents; now, therefore,
BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1. Section 7.64.040 of the City of Yakima Municipal Code is hereby amended
to read as follows:
7.64.040 Stormwater tax.
For the provision of stormwater compliance and stormwater collection services there is
levied a tax against the total assessments collected from annual stormwater
assessments charges. Commencing January 1, 2024, and effective annually thereafter,
the rate of the tax shall be twenty-five percent.
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 , 2023.
ATTEST: Janice Deccio, Mayor
Rosalinda Ibarra, City Clerk
Publication Date:
Effective Date:
9
ORDINANCE NO. 2021-
AN ORDINANCE amending the City of Yakima Municipal Code Section 7.64.040 Stormwater
tax.
WHEREAS, the City of Yakima is authorized by Title 35 RCW to acquire, construct, own,
operate, and provide financing for storm drainage and surface water management, and to
establish rates, fees, and charges therefore; and
WHEREAS, the City Council of the City of Yakima finds and determines that adoption of
this ordinance amending the stormwater tax rate section of the Yakima Municipal Code, Section
7.64.040, is in the public interest and best interest of the City and its residents; now, therefore,
BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1. Section 7.64.040 of the City of Yakima Municipal Code is hereby amended
to read as follows:
7.64.040 Stormwater tax.
For the provision of stormwater compliance and stormwater collection services there is
levied a tax against the total assessments collected from annual stormwater
assessments charges. Commencing January 1, 20242, and effective annually
thereafter, the rate of the tax shall be twenty-five percent.
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.