Chapter 3.04
SALES AND USE TAX
Sections:
3.04.030 Administration – Collection.
3.04.040 Inspection of records.
3.04.060 Confidentiality of information provided on sales tax reports.
3.04.010 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. (Prior code § 1.42.010).
3.04.020 Rate.
The rate of the tax imposed by CMC 3.04.010 shall be one-half of one percent of the selling price or value of the article used, as the case may be; provided, 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 four hundred twenty-five/one-thousandths of one percent. (Prior code § 1.42.020).
3.04.030 Administration – Collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. (Prior code § 1.42.030).
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 State Department of Revenue pursuant to RCW 82.32.330. (Prior code § 1.42.040).
3.04.050 Contract with state.
The mayor and the city clerk are authorized to enter into such contracts with the Department of Revenue of the state for the administration of the tax, as the State Department of Revenue may require. (Prior code § 1.42.050).
3.04.060 Confidentiality of information provided on sales tax reports.
RCW 82.32.330 is hereby adopted by reference. (Ord. 960 NS § 1, 1986).