Chapter 3.12
SALES AND USE TAX1
Sections:
3.12.027 Additional sales and use tax.
3.12.030 Administration and collection.
3.12.010 Imposed.
There is imposed a sales or use tax, as the case may be, 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. 785 § 1, 1970).
3.12.020 Rate.
The rate of tax imposed by BMC 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 or use tax imposed by Pierce County, the rate of tax imposed by this chapter shall be four hundred twenty-five/one-thousandths of one percent. (Ord. 785 § 2, 1970).
3.12.025 Additional rate.
There shall be imposed by BMC 3.12.010, in addition to the rate imposed by BMC 3.12.020, a one-half of one percent sales and use tax. This additional tax shall be imposed, and this section effective, on July 1, 1982; provided, however, that upon the city council’s receipt of an initiative signed by 15 percent of the total number of names of persons listed as registered voters within the city on the day of the last preceding city general election, the city council shall either repeal this section, or submit this section to a vote of the people. The powers of initiative under this section shall be exercised in the manner set forth for the commission form of government in RCW 35.17.240 through 35.17.360, as now or hereafter amended. (Ord. 1033 § 1, 1982).
3.12.027 Additional sales and use tax.
(1) Additional One-Tenth of One Percent Sales and Use Tax. An additional one-tenth of one percent sales and use tax is hereby established and imposed pursuant to RCW 36.73.040, 36.73.065(4)(a)(v) and 82.14.0455 for the purpose of acquiring, constructing, improving, providing, and funding transportation improvements, including the operation, preservation, and maintenance of these facilities or programs, within the Buckley transportation benefit district.
(2) The sales and use tax shall be imposed for a period not exceeding 10 years unless renewed or extended pursuant to RCW 82.14.0455. The tax shall be in addition to any other taxes authorized by law and shall be collected from those persons who are taxable by the state under Chapters 82.08 and 82.12 RCW, as amended, upon the occurrence of any taxable event within the boundaries of the city of Buckley transportation benefit district, the boundaries of which are co-extensive with the boundaries of the city of Buckley.
(3) Use of Revenue. The revenues received from the one-tenth of one percent sales and use tax imposed by this section shall be general revenues of the district and shall be used for the purposes set forth in BMC 13.18.040 or otherwise authorized by law. (Ord. 02-24 § 3, 2024).
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. 785 § 3, 1970).
3.12.040 Record 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. 785 § 4, 1970).
3.12.050 Violation.
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. (Ord. 785 § 5, 1970).
For the statutory provisions regarding the implementation of a local sales tax, see Chapter 82.14 RCW; for provisions regarding the collection of taxes, see Chapters 82.08 and 82.12 RCW.