Chapter 3.12
SALES AND USE TAX
Sections:
3.12.030 Administration and collection.
3.12.010 Imposition.
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. 726 § 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 Skagit County, the rate of tax imposed by this chapter shall be four hundred twenty-five/one thousandths of one percent. (Ord. 726 § 2, 1970).
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. 726 § 3, 1970).
3.12.040 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. 726 § 4, 1970).
3.12.050 Contract.
The mayor of the city is authorized to enter into the contract with the Department of Revenue for the administration of the tax. (Ord. 726 § 5, 1970).
3.12.060 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 benefits, either direct or indirect, and any buyer who refuses to pay tax due under this chapter is guilty of a misdemeanor. (Ord. 726 § 6, 1970).