Chapter 3.04
SALES AND USE TAX1
Sections:
3.04.030 Administration and collection.
3.04.040 Inspection of records.
3.04.050 Contract with state authorized.
3.04.060 Violation a misdemeanor.
3.04.010 Imposed.
There is imposed a sales and use tax 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 Washington State Sales or Use Tax is collected pursuant to Chapters 82.08 and 82.12 RCW. [Ord. 369 § 1, 1970].
3.04.020 Rate.
The rate of the tax imposed by CRMC 3.04.010 shall be one-half of one percent of the selling price or value of the article used; provided, however, that during such period as there is in effect a sales or use tax imposed by the county, the rate of tax imposed by this chapter shall be 425/1,000 of one percent. [Ord. 369 § 2, 1970].
3.04.030 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. 369 § 3, 1970].
3.04.040 Inspection of records.
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. 369 § 4, 1970].
3.04.050 Contract with state authorized.
The mayor of the city is authorized to enter into the contract with the Washington State Department of Revenue for administration of this tax in the manner provided by law. [Ord. 369 § 5, 1970].
3.04.060 Violation a misdemeanor.
Any seller who fails or refuses to collect the tax, as required under Chapters 82.08 and 82.12 RCW, with the intent to violate the provisions of this chapter or to gain some advantage of benefit, either directly or indirectly, and any buyer who refuses to pay any tax due under this chapter shall be guilty of a misdemeanor. [Ord. 369 § 6, 1970].
For statutory provisions on local retail sales and use taxes, see Chapter 82.14 RCW; for provisions on inspection of tax records, see RCW 82.32.330.