Chapter 3.14
ADDITIONAL SALES AND USE TAX
Sections:
3.14.030 Administration and collection.
3.14.010 Imposition.
In addition to the tax imposed by chapter 3.12 BMC, and pursuant to RCW 82.14.030(2), there is hereby 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 tax or use tax is collected pursuant to chapters 82.08 and 82.12 RCW. A minimum of 13.5 percent and a maximum of 25 percent of the revenues from this tax shall be distributed to the street fund in accordance with the annual budget to be adopted henceforth by the city council. (Ord. 1730 § 1, 2010; Ord. 1662 § 1, 2008; Ord. 1375 § 1, 1998; Ord. 1013 § 1, 1983).
3.14.020 Rate.
The rate of tax imposed by BMC 3.14.010 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 Skagit County under RCW 82.14.030(2) 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 3.14.010; provided further, that during such period as there is in effect a sales tax or use tax imposed by Skagit County under RCW 82.14.030(2) at a rate which is less than the rate imposed by this section, the county shall receive from the tax imposed by BMC 3.14.010 that amount of revenues equal to 15 percent of the rate of the tax imposed by the county under RCW 82.14.030(2). (Ord. 1662 § 2, 2008; Ord. 1013 § 2, 1983).
3.14.030 Administration and collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.32.330. (Ord. 1013 § 3, 1983).
3.14.040 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. 1013 § 4, 1983).
3.14.050 Contract.
The mayor and clerk-treasurer are authorized to enter into a contract with the Department of Revenue for the administration of this tax. (Ord. 1013 § 5, 1983).
3.14.060 Special initiative.
This chapter shall be subject to a special initiative. The number of registered voters needed to sign a petition for special initiative shall be 15 percent of the total number of names of persons listed as registered voters within the city on the day of the last preceding municipal general election. If a special initiative petition is filed with the city council, the operation of this chapter shall not be suspended pending a final decision on the disposition of the special initiative. The procedures for initiative contained in RCW 35A.11.100 shall apply to any such special initiative petition. (Ord. 1013 § 6, 1983).
3.14.070 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 is guilty of a misdemeanor, and upon conviction thereof shall be punished by a fine of not more than $500.00 or imprisoned for not more than six months, or by both such fine and imprisonment. (Ord. 1013 § 7, 1983).