Chapter 3.46
SALES OR USE TAX
Sections:
3.46.030 REPEAL OF SECTION 3.46.020(2) BY INITIATIVE.
3.46.050 ADMINISTRATION - COLLECTION.
3.46.010 IMPOSED.
Pursuant to RCW 82.14.030, as amended by Section 17 of Engrossed Senate Bill No. 4972, Laws of 1982, a sales and use tax is hereby fixed and imposed by the city. The tax shall be collectible from those persons who are taxable by the state of Washington pursuant to RCW Chapters 82.08 and 82.12, upon the occurrence of any taxable event within the city. (Ord. 3711 §2, 1982)
3.46.020 RATE.
The rate of such tax imposed shall be as follows:
(1) 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 during such period as there is in effect a sales or use tax imposed by Kitsap County pursuant to subsection 17(1) of Engrossed Senate Bill No. 4972, amending RCW 82.14.030, the city tax shall be four hundred eighty-five one-thousandths of one percent; and in addition,
(2) 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, that during such period as there is in effect a sales or use tax imposed by Kitsap County under subsection 17(2) of Engrossed Senate Bill No. 4972, adopting RCW 82.14.030(2), the county shall receive fifteen percent of the city tax or fifteen percent of the rate of tax imposed by the county, whichever is less. (Ord. 3711 §3, 1982)
3.46.030 REPEAL OF SECTION 3.46.020(2) BY INITIATIVE.
The fixing and imposition of tax, pursuant to Section 3.46.020(2), shall be subject to approval or rejection by the voters under Charter Article XIII, Sections 49 through 52. (Ord. 3711 §4, 1982)
3.46.040 CONTRACT WITH STATE.
The City through its council may enter into such contract or agreement with the State of Washington, Department of Revenue, for the collection of tax imposed by this chapter. (Ord. 3711 §5, 1982)
3.46.050 ADMINISTRATION - COLLECTION.
All definitions, rules, forms, recording procedures, and regulations adopted by the Department of Revenue for the administration of RCW Chapters 82.08 and 82.32, are adopted for the purposes of administration and collection of the tax levied herein. The administrative provisions contained in said chapters shall apply with respect to the administration and collection of the tax by the Department of Revenue. The tax shall be imposed and collected beginning October 1, 1982. (Ord. 3711 §6, 1982)