Chapter 3.12
SALES AND USE TAX*
Sections:
3.12.020 Rate—Amount to be received by county.
3.12.030 Administration and collection.
3.12.040 Inspection of records.
3.12.050 Contract with state for administration of tax.
3.12.060 Ordinance subject to referendum—Amendment or repeal procedure.
* For statutory provisions dealing with retail sales and use taxes, see RCW Ch. 82.14.
Prior ordinance history: Ord. 295.
3.12.010 Tax 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 town of Brewster. The tax shall be imposed upon and collected from those persons from whom the state sales tax or use tax is collected pursuant to RCW Chapter 82.08 and 82.12. (Ord. 461 § 1, 1986)
3.12.020 Rate—Amount to be received by county.
The rate of the tax imposed by Section 3.12.010 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 Okanogan County under Section 17(2), Chapter 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 fifteen percent of the tax imposed by Section 3.12.010; provided, further, that during such period as there is in effect a sales tax or use tax imposed by Okanogan County under Section 17(2), Chapter 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 Section 3.12.010 that amount of revenues equal to fifteen percent of the rate of the tax imposed by the county under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session. (Ord. 461 § 2, 1986)
3.12.030 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. 461 § 3, 1986)
3.12.040 Inspection of records.
The town of Brewster consents to the inspection of such records as are necessary to qualify the town of Brewster for inspection of records, of the Department of Revenue, pursuant to RCW 82.32.330. (Ord. 461 § 4, 1986)
3.12.050 Contract with state for administration of tax.
The mayor and town clerk are authorized to enter into a contract with the Department of Revenue for the administration of this tax. (Ord. 461 § 5, 1986)
3.12.060 Ordinance subject to referendum—Amendment or repeal procedure.
A. The ordinance codified in this chapter shall be subject to a referendum procedure.
B. 1. Any referendum petition to repeal said ordinance or alter the rate of the tax authorized by said ordinance shall be filed with the town clerk within seven days of passage of said ordinance. The town clerk within ten days shall then confer with the petitioner concerning form and style of the petition, issue an identification number for the petition, and write a ballot title for the measure. The ballot title shall be posed as a question so that an affirmative answer to the question and an affirmative vote on the measure will result in the tax or tax rate increase being imposed, and a negative answer to the question and a negative vote on the measure will result in the tax or tax rate increase not being imposed. The petitioner shall be notified of the identification number and ballot title within this ten-day period.
2. After notification, the petitioner shall have thirty days in which to secure on petition forms the signatures of not less than fifteen percent of the registered voters of the town of Brewster, and to file the signed petitions with the town clerk. Each petition form shall contain the ballot title and the full text of the measure to be referred. The town clerk shall verify the sufficiency of the signatures on the petitions. If sufficient valid signatures are properly submitted, the town clerk shall submit the referendum measure to the town voters at a general or special election held on one of the dates provided in RCW 29.13.010 as determined by the town council. This election shall not take place later than one hundred twenty days after the signed petition has been filed with the town clerk. (Ord. 461 § 6, 1986)
3.12.070 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, and upon conviction thereof shall be fined no more than five hundred dollars or imprisoned for not more than six months, or by both such fine and imprisonment. (Ord. 461 § 7, 1986)