Chapter 3.18
ADDITIONAL SALES OR USE TAX
Sections:
3.18.020 Rate – Portion to county.
3.18.030 Administration and collection.
3.18.040 City consent to records inspection.
3.18.050 Contract for administration.
3.18.060 Failure or refusal to collect or pay.
3.18.010 Imposed.
There is imposed a sales or use tax, as the case may be, as authorized by RCW 82.14.030(2), upon every taxable event, as defined in RCW 82.14.020, occurring within the city. The tax shall be imposed upon and collected from those persons from whom the state sales or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. (Ord. 1664 § 1, 1982)
3.18.020 Rate – Portion to county.
The rate of the tax imposed by BMC 3.18.010 shall be one-half of one percent of the selling price or value of the article used, as the case may be; provided, however, that during such period as there is in effect a sales tax or use tax imposed by the county under Section 17(2), Ch. 49, Laws of 1982, First Extraordinary Session at a rate equal to or greater than the rate imposed by this section, the county shall receive 15 percent of the tax imposed by BMC 3.18.010; provided further, that during such period as there is in effect a sales tax or use tax imposed by the county under Section 17(2), Ch. 49, Laws of 1982, First Extraordinary Session at a rate which is less than the rate imposed by this section, the county shall receive from the tax imposed by BMC 3.18.010 that amount of revenues equal to 15 percent of the rate of the tax imposed by the county under Section 17(2), Ch. 49, Laws of 1982, First Extraordinary Session. (Ord. 1664 § 2, 1982)
3.18.030 Administration and collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. (Ord. 1664 § 3, 1982)
3.18.040 City consent to records inspection.
The city consents to the inspection of such records as are necessary to qualify the city for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330. (Ord. 1664 § 4, 1982)
3.18.050 Contract for administration.
The city manager and clerk are authorized to enter into a contract with the Department of Revenue for the administration of this tax. (Ord. 1664 § 5, 1982)
3.18.060 Failure or refusal to collect or pay.
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 is guilty of a misdemeanor, punishable as provided in Chapter 1.28 BMC. (Ord. 1664 § 7, 1982)