Chapter 3.89
TRANSIT SALES AND USE TAX

Sections:

3.89.010    Sales and use tax imposed—Rate.

3.89.020    Sales and use tax—Purpose—Deposit in city transit fund.

3.89.030    Sales and use tax—Administration.

3.89.010 Sales and use tax imposed—Rate.

Commencing January 1, 1982, a sales and use tax is established and imposed on the occurrence within the city of Yakima of any taxable event, as defined by state law, to which the sales, use tax hereby imposed is applicable. The rate of the tax shall be 0.3% of the selling price (in the case of the sales tax) or value of the article used (in the case of a use tax). (Ord. 2546 § 1, 1981: Ord. 2469 § 1 (part), 1980).

3.89.020 Sales and use tax—Purpose—Deposit in city transit fund.

The proceeds of the sales and use tax imposed by this chapter shall be used by the city to finance the operation, maintenance or capital needs of the city’s public transportation system by the deposit of those proceeds in the city transit fund. (Ord. 2469 § 1 (part), 1980).

3.89.030 Sales and use tax—Administration.

The collection and remittance to the city of the sales and use tax imposed by this chapter shall be administered by the Washington State Department of Revenue in accordance with a contract, subject to approval by resolution of the Yakima city council, between that department and the city, in accordance with the provisions of Chapter 82.14 of the Revised Code of Washington and other applicable state laws. (Ord. 2469 § 1 (part), 1980).