Chapter 7.64
WATER, WASTEWATER, STORMWATER AND REFUSE REVENUE TAX*

Sections:

7.64.010    Purpose and findings.

7.64.020    Water and wastewater tax.

7.64.030    Refuse tax.

7.64.040    Stormwater tax.

7.64.050    When payable.

7.64.060    Source of taxes.

*    Prior ordinance history: Ords. B-1938, 982, 1193, 1262, 2025, 2252, 2448, 2573, 2659, 2738, 3067, 3365, 3488, 93-104, 93-109, 93-113 and 94-79.

7.64.010 Purpose and findings.

A.    Purpose. It is the purpose of this chapter to impose a fair, just, and reasonable tax upon the provision of wastewater, domestic water, and refuse collection and disposal services, as measured by revenues billed to customers of the utilities that provide those services.

B.    Findings. It is equitable that all rates, fees, and charges for connection to, use of, or other services provided by the city’s water and wastewater systems and refuse collection and disposal service be subject to city taxes. (Ord. 97-61 § 1 (part), 1997).

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 and the following years shall be as follows:

All service charges

20%

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).

7.64.030 Refuse tax.

For the provision of refuse services, there is levied a fifteen percent tax against the total gross revenue of the refuse fund derived from refuse collection and disposal service charges. (Ord. 2011-59 § 3, 2011: Ord. 2001-74 § 1, 2001: Ord. 97-61 § 1 (part), 1997).

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 assessment charges. Commencing January 11, 2019, and effective annually thereafter, the rate of the tax shall be fifteen percent. (Ord. 2018-050 § 1, 2018: Ord. 2011-59 § 4, 2011).

7.64.050 When payable.

The taxes provided by this chapter shall be due and payable on or before the fifteenth day of each month on the basis of gross revenues billed for the last preceding calendar month. (Ord. 2011-59 § 5, 2011: Ord. 97-61 § 1 (part), 1997).

7.64.060 Source of taxes.

The taxes provided by this chapter shall be paid by a transfer of funds from the wastewater operating fund, the water operating fund, stormwater operating fund and the refuse fund, respectively, to the current expense fund of the city of Yakima, and the city finance director is authorized and directed to make such transfers each month as are necessary to accomplish payment and collection of the taxes levied by this chapter. (Ord. 2011-59 § 6, 2011: Ord. 97-61 § 1 (part), 1997).