Chapter 3.20
SALES OR USE TAX
Sections:
3.20.030 Administration and collection.
3.20.040 Inspection of records.
3.20.050 Contract with state authorized.
3.20.055 Municipal road improvements.
3.20.010 Imposed.
Pursuant to the provisions of RCW 82.14.030(2), a sales or use tax, as the case may be, shall be, and the same is, imposed upon every taxable event as defined in RCW 82.14.020(8) occurring within the corporate limits of the city, which sales tax or use tax shall be imposed upon and collected from those persons from whom the state of Washington sales tax or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. [Ord. 272B, 1983.]
3.20.020 Rate.
The rate of the tax imposed by CMC 3.20.010 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 Lewis County, under RCW 82.14.030(2), at a rate equal to or greater than the rate imposed by this chapter, Lewis County shall receive 15 percent of the tax imposed by CMC 3.20.010; provided, further, that during such period as there is in effect a sales tax or use tax imposed by Lewis County, under RCW 82.14.030(2), at a rate which is less than the rate imposed by this chapter, Lewis County shall receive from the tax imposed by CMC 3.20.010 that amount of revenue equal to 15 percent of the rate of the tax imposed by Lewis County under RCW 82.14.030(2). [Ord. 272B, 1983.]
3.20.030 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. 272B, 1983.]
3.20.040 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 Washington State Department of Revenue pursuant to RCW 82.32.330. [Ord. 272B, 1983.]
3.20.050 Contract with state authorized.
The mayor and the city treasurer shall be, and they are, authorized to enter into a contract with the Washington State Department of Revenue for the administration of the tax imposed by this chapter. [Ord. 272B, 1983.]
3.20.055 Municipal road improvements.
Four percent of the city’s annual budgeted sales and use tax revenue shall be, and the same hereby are, dedicated for municipal road improvements, maintenance, and preservation. [Ord. 933B § 1, 2014.]
3.20.060 Violation – Penalty.
The failure or refusal by any person to collect any sales tax or use tax imposed by this chapter with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, or the failure or refusal by any person to pay any tax imposed under this chapter shall constitute a violation of the provisions of this chapter, and upon the determination of the Chehalis municipal court that such a violation has occurred, a penalty not to exceed the sum of $500.00 shall be imposed upon a person determined to have committed such violation. [Ord. 272B, 1983.]