Chapter 3.64
SALES AND USE TAX1
Sections
3.64.030 Administration – Collection.
3.64.040 Inspection of records.
3.64.050 Contract with Department of Revenue.
3.64.010 Imposition.
There is imposed a sales or use tax, as the case may be as authorized by RCW 82.14.030(2), 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 tax or use tax is collected pursuant to chapters 82.08 and 82.12 RCW. [Ord. 1144 § 63(19), 1995; Ord. 651 § 1, 1986. Formerly 3.12.010.]
3.64.020 Rate.
The rate of tax imposed by DMMC 3.64.010 shall be five-tenths 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 the county under Section 17(2), Chapter 492, Laws of 1982, First Extraordinary Session at a rate equal to or greater than the rate imposed by this section, the county shall receive 15 percent of the tax imposed by DMMC 3.64.010; provided further, that during such period as there is in effect a sales tax or use tax imposed by the county under Section 17(2), Chapter 492, Laws of 1982, First Extraordinary Session at a rate which is less than the rate imposed by this section, the county shall receive from the tax imposed by DMMC 3.64.010 that amount of revenues equal to 15 percent of the rate of the tax imposed by the county under Section 17(2), Chapter 493, Laws of 1982, First Extraordinary Session. [Ord. 1144 § 63(19), 1995; Ord. 651 § 2, 1986. Formerly 3.12.020.]
3.64.030 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. 1144 § 63(19), 1995; Ord. 651 § 3, 1986. Formerly 3.12.030.]
3.64.040 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. 1144 § 63(19), 1995; Ord. 651 § 4, 1986. Formerly 3.12.040.]
3.64.050 Contract with Department of Revenue.
The mayor and clerk are authorized to enter into a contract with the Department of Revenue for the administration of this tax. [Ord. 1144 § 63(19), 1995; Ord. 651 § 5, 1986. Formerly 3.12.050.]
For provisions of state law on sales or use taxes, see chapter 82.14 RCW. Prior legislation: Ord. 269, repealed by Ord. 943; and 586, repealed by 651.
Codified as RCW 82.14.030.
Codified as RCW 82.14.030.