Chapter 3.10
PUBLIC FACILITIES TAX
Sections:
3.10.030 Collection and Distribution.
3.10.040 Deposit and Use of Proceeds.
3.10.010 Tax imposed.
There is hereby imposed a tax on each event occurring within Yakima County which is subject to sales tax under RCW 82.08 or to use tax under RCW 82.12. The tax shall be in addition to other taxes authorized by law and shall take effect July 1, 1998 and continue so long as permitted under RCW 82.14.370(4).
(Ord. 6-1998 (part), 1998).
3.10.020 Amount of Tax.
The rate of the tax imposed by this chapter on each taxable event shall be nine hundredths of one percent (0.09%), applied to the selling price or value of the article used, as the case may be. The amount of tax so determined and collected shall be deducted, as provided in RCW 82.14.370(2), from the amount of tax otherwise required to be collected or paid over to the state Department of Revenue under RCW 82.08 or 82.12.
(Ord. 5-2007, 2007: Ord. 5-1999, 1999: Ord. 3-1999, 1999: Ord. 6-1998 (part), 1998).
3.10.030 Collection and Distribution.
The tax imposed by this ordinance shall be collected, administered and distributed in accordance with RCW 82.14.050 and 82.14.370(2). The Chairman of the Board of Yakima County Commissioners is authorized and directed to execute such agreement(s) with the state Department of Revenue as may be necessary to facilitate such collection, administration and distribution.
(Ord. 6-1998 (part), 1998).
3.10.040 Deposit and Use of Proceeds.
The proceeds of the tax imposed by this ordinance and any interest or other accretions thereon shall be deposited and credited to a Yakima County Infrastructure Fund, which is hereby created, to be maintained by the Yakima County Treasurer and Yakima County Auditor. Expenditures from such Infrastructure Fund shall only be made for purposes of financing public facilities in Yakima County as provided for in RCW 82.14.370(3).
(Ord. 6-1998 (part), 1998).
3.10.050 Filing Officer.
For purposes of referendum under RCW 82.14.036, to the extent such procedure may be held to apply to this chapter, the filing officer shall be the Yakima County Auditor.
(Ord. 6-1998 (part), 1998).
3.10.060 Severability.
The provisions of the ordinance codified in this chapter are intended to be severable, and if any provision hereof, or the application thereof to any person, is hereafter determined to be invalid, such determination shall not affect the operation of any of the other provisions nor the application thereof to other persons.
(Ord. 6-1998 (part), 1998).