Chapter 1.72
SALES AND USE TAX
Sections:
1.72.030 Administration—Collection.
1.72.050 Inspection of records.
1.72.060 Entrance into state contract.
1.72.070 Violation deemed misdemeanor.
1.72.010 Imposition.
There is imposed a sales or use tax, as the case may be, upon every taxable event, as defined in Section 3, Chapter 94, Laws of 1970, First Extraordinary Session, occurring within the county of Chelan. 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. (§ 1 of Res. 635-E, March 23, 1970 at Vol. D page 218).
1.72.020 Rate of tax.
The rate of the tax imposed by Section 1.72.010 shall be one-half of one percent of the selling price or value of the article used, as the case may be. (§ 2 of Res. 635-E, March 23, 1970 at Vol. D, page 218).
1.72.030 Administration—Collection.
The administration and collection of the tax imposed by this resolution shall be in accordance with the provisions of Section 6, Chapter 94, Laws of 1970, First Extraordinary Session. (§ 3 of Res. 635-E, March 23, 1970 at Vol. D page 218).
1.72.040 Credit allowance.
There shall be allowed against the tax imposed by this resolution a credit for the full amount of any city sales or use tax imposed upon the same taxable event, as defined in Section 3, Chapter 94, Laws of 1970, First Extraordinary Session, upon which a tax is imposed by this resolution. (§ 4 of Res. 635-E, March 23, 1970 at Vol. D page 218).
1.72.050 Inspection of records.
The county consents to the inspection of such records as are necessary to qualify the county for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330. (§ 5 of Res. 635-E, March 23, 1970 at Vol. D page 218).
1.72.060 Entrance into state contract.
The county is authorized to enter into such contract with the Department of Revenue of the state of Washington for the administration of tax as may be appropriate. (§ 6 of Res. 635-E, March 23, 1970 at Vol. D page 218).
1.72.070 Violation deemed misdemeanor.
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 shall be guilty of a misdemeanor. (§ 7 of Res. 635-E, March 23, 1970 at Vol. D page 218).