Chapter 3.92
HOTEL/MOTEL EXCISE TAX
Sections:
3.92.010 Authority for chapter.
3.92.040 Administration and collection of tax.
3.92.050 Proceeds to be credited to special funds—Limitations on use.
3.92.010 Authority for chapter.
This chapter is enacted pursuant to and in accordance with Chapter 67.28 of the Revised Code of Washington. (Ord. 95-52 § 1, 1995).
3.92.020 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. 95-52 § 2, 1995).
3.92.040 Administration and collection of tax.
For the purpose of the tax levied under this chapter:
1. 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.
2. The administrative provisions contained in RCW 82.08.050 through 82.08.070 and Chapter 82.32 RCW shall apply with respect to administration and collection by the department.
3. All rules and regulations adopted by the Department of Revenue for the administration of Chapter 82.08 RCW are adopted.
4. The department is empowered, on behalf of the city of Yakima, to prescribe such special forms and recording procedures as the department may deem necessary. (Ord. 95-52 § 4, 1995).
3.92.050 Proceeds to be credited to special funds—Limitations on use.
All proceeds of the local option hotel/motel excise tax imposed under this chapter shall be deposited in special funds as appropriated in any budget or otherwise by the city council. Expenditures from these funds shall be made only for the purposes authorized for the city of Yakima by RCW 67.28.210, and subsequent amendments thereto. (Ord. 2022-007 § 16, 2022; Ord. 95-52 § 5, 1995).