Chapter 3.24
SALES AND USE TAX
Sections:
3.24.010 Imposition and collection required.
3.24.030 Administration and collection to be in accordance with state provisions.
3.24.040 Inspection of city records.
3.24.050 Contract with state for tax administration.
3.24.070 Imposition of additional tax.
3.24.010 Imposition and collection required.
A sales or use tax, as the case may be, is imposed upon every taxable event, as defined in RCW 82.14.020, occurring within the city of Battle Ground. The tax shall be imposed and collected pursuant to Chapters 82.08 and 82.12 RCW. (Ord. 165 § 1, 1971)
3.24.020 Rate.
The rate of the tax imposed by Section 3.24.010 shall be four hundred twenty-five one-thousandths of one percent of the selling price or value of the article used, as the case may be. (Ord. 286 § 1, 1977: Ord. 165 § 2, 1971)
3.24.030 Administration and collection to be in accordance with state provisions.
The administration and collection of the tax imposed by Section 3.24.010 shall be in accordance with the provisions of RCW 82.14.050. (Ord. 165 § 3, 1971)
3.24.040 Inspection of city records.
The city of Battle Ground hereby consents to the inspection of such records as are necessary to qualify the city of Battle Ground for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330. (Ord. 165 § 5, 1971)
3.24.050 Contract with state for tax administration.
The council of the city of Battle Ground is authorized to enter into a contract with the Department of Revenue of the state of Washington for administration of the tax. (Ord. 165 § 6, 1971)
3.24.060 Violation—Penalty.
Any seller who fails or refuses to collect the tax as required, with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this chapter shall be guilty of a misdemeanor. (Ord. 165 § 7, 1971)
3.24.070 Imposition of additional tax.
In addition to the tax imposed by Section 3.24.010 of this chapter, there is imposed an additional sales or use tax, as the case may be, upon the same taxable events upon which the tax imposed under Section 3.24.010 of this chapter is levied, and as specifically authorized by RCW 82.14.030. (Ord. 508 § 1, 1984)
3.24.080 Rate.
The rate of tax imposed by Section 3.24.070 of this chapter, which shall be in addition to the rate of the tax imposed by Section 3.24.020, shall be five-tenths of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax); provided, however, that in the event Clark County shall impose a sales and use tax pursuant to RCW 82.14.030(2) at a rate equal to or greater than the rate imposed under this subsection, then the county shall receive fifteen percent of the city tax; and provided further, that in the event that Clark County shall impose a sales and use tax pursuant to RCW 82.14.030(2) which is less than the rate imposed under this section, then the county shall receive that amount of revenues from the city tax equal to fifteen percent of the rate of tax imposed by the county. (Ord. 97-866 § 1, 1997: Ord. 612 § 1, 1988: Ord. 508 § 2, 1984)