Chapter 3.93
ROOM TAX
Sections:
3.93.010 Special excise tax imposed.
3.93.030 Administration and collection of tax.
3.93.040 Capital improvement fund for convention center and performing arts center facilities.
3.93.010 Special excise tax imposed.
Commencing January 2, 1999, for the purposes permitted under state law, there is imposed and levied a special excise tax of five percent on the sale of or charge made for the furnishing of lodging that is subject to tax under Chapter 82.08 RCW, including, but not limited to, the furnishing of lodging by a hotel, roominghouse, tourist court, motel, trailer camp, and granting of any similar license to use real property, as distinguished from renting or leasing of real property, in the city of Yakima; provided, that it shall be presumed that the occupancy of real property for a continuous period of one month or more constitutes a rental or lease of real property and not a mere license to use or to enjoy the same. (Ord. 98-56 § 1, 1998: Ord. 97-48 § 1, 1997: Ord. 1624 § 1 (part), 1974).
3.93.020 Definitions.
The definitions of “selling price,” “seller,” “buyer,” “consumer,” and all other definitions as are now contained in RCW 82.08.010, and subsequent amendments thereto, are adopted as the definitions for the tax levied under this chapter. (Ord. 98-56 § 2, 1998: Ord. 97-48 § 2, 1997: Ord. 1624 § 1 (part), 1974).
3.93.030 Administration and collection of tax.
For the purposes of the tax levied under this chapter:
A. The Department of Revenue of the state of Washington is designated as the agent of the city of Yakima for the purposes of collection and administration.
B. The administrative provisions contained in RCW 82.08.050 through 82.08.070 and in Chapter 82.32 RCW shall apply with respect to administration and collection by the department.
C. All rules and regulations adopted by the Department of Revenue for the administration of Chapter 82.08 RCW are adopted.
D. The Department of Revenue is empowered, on behalf of the city of Yakima, to prescribe such special forms and reporting procedures as the department may deem necessary. (Ord. 98-56 § 3, 1998: Ord. 97-48 § 3, 1997: Ord. 1624 § 1 (part), 1974).
3.93.040 Capital improvement fund for convention center and performing arts center facilities.
A. There has heretofore been created a special fund known as the capital improvement fund for convention center and performing arts center facilities.
B. Source of Funds. All proceeds of the special excise tax imposed and administered as provided by YMC 3.93.010, 3.93.020 and 3.93.030, or any portion of such tax not otherwise appropriated in any budget or otherwise for expenditure from some other appropriate fund, shall be deposited in the capital improvement fund for convention center and performing arts center facilities, together with all proceeds to the city consisting of excess profits derived from the operation of Capitol Theatre and funds from other sources as may be determined from time to time by the Yakima city council.
C. Purpose—Expenditures.
(1) Expenditures from the capital improvement fund for convention center and performing arts center facilities shall be made only to pay or secure the payment of all or any portion of general obligation bonds or revenue bonds issued for the purposes authorized by Chapter 67.28 RCW, and for the purposes of paying all or any part of the cost of tourism promotion and the cost of acquisition and operation of tourism-related facilities; provided, proceeds to the city consisting of excess profits derived from the operation of the Capitol Theatre shall be spent only for the repair and restoration of the Capitol Theatre building and fixtures and appurtenances thereto and for other capital expenditures incurred by the city arising from the ownership of the Capitol Theatre premises, and to maintain and preserve the Capitol Theatre premises and improvements thereto.
(2) No expenditure shall be made from the capital improvement fund unless the city council shall approve such expenditure by passing an ordinance appropriating money within the fund for the purpose for which the expenditure is to be made or by including an appropriation for such purpose in any budget. (Ord. 2022-007 § 17, 2022; Ord. 98-56 § 4, 1998: Ord. 97-48 § 4, 1997: Ord. 2389 § 1, 1980: Ord. 2016 § 1, 1976: Ord. 1624 § 1 (part), 1974).
3.93.050 Taxes replaced.
The taxes levied by this chapter are in addition to all other taxes imposed by the city, and shall replace, and are not in addition to, the taxes heretofore levied by Chapter 3.93 of the city of Yakima Municipal Code, which taxes shall remain in effect and continue to accrue in all respects through and including January 1, 1999.
To ensure against the impairment of the obligation of the city of Yakima to pay and secure the outstanding general obligation bonds of the city for which purposes the lodging taxes of the city have been pledged, it is essential that the city maintain in effect a total lodging tax of five percent, as now levied by the city prior to the passage of the ordinance codified in this chapter. To that end, nothing in this chapter shall be construed to cause the city to levy or collect a total tax that is less than or more than five percent (Ord. 98-56 § 5, 1998: Ord. 97-48 § 6, 1997).