Chapter 3.24
SALES OR USE TAX
Sections:
3.24.010 Adopted – Imposition.
3.24.030 Administration – Collection.
3.24.040 Inspection of records.
3.24.050 Contract with Department of Revenue.
3.24.060 Failure to collect – Refusal to pay.
3.24.010 Adopted – Imposition.
There is adopted and imposed a sales or use tax, as the case may be, on 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 tax or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. (Ord. 401 § 1, 1970).
3.24.020 Rate.
The rate of the tax imposed by DMC 3.24.010 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 Lincoln County, the rate of tax imposed by this chapter shall be four hundred twenty-five one-thousandths of one percent. (Ord. 401 § 2, 1970).
3.24.030 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. (Ord. 401 § 3, 1970).
3.24.040 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. 401 § 4, 1970).
3.24.050 Contract with Department of Revenue.
The mayor of the city is authorized to enter into a contract with the Department of Revenue of the state of Washington for the collection and administration of the tax imposed in this chapter. (Ord. 401 § 5, 1970).
3.24.060 Failure to collect – Refusal to pay.
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 the tax due under this chapter is guilty of a misdemeanor. (Ord. 401 § 6, 1970).