Chapter 3.20
SALES OR USE TAX
Sections:
3.20.010 Sales tax established.
3.20.010 Sales tax established.
There is hereby 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 town of Concrete of Skagit County, Washington. 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. [Ord. 194 § 1, 1970]
3.20.020 Tax 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 or use tax imposed by Skagit County, the rate of tax imposed by this chapter shall be 0.0425 percent. [Ord. 194 § 2, 1970]
3.20.030 Administration.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Section 6, Chapter 94, Laws of 1970, First Extraordinary Session. [Ord. 194 § 3, 1970]
3.20.040 Inspection.
The town hereby consents to the inspection of such records as are necessary to qualify the town for inspection of records of the Department of Revenue pursuant to RCW 82.32.330 and the town mayor is herewith authorized to enter into a contract with the Department of Revenue of the State of Washington for administration of the tax. [Ord. 194 § 4, 1970]
3.20.050 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 shall be guilty of a misdemeanor. [Ord. 194 § 5, 1970]