Chapter 3.08
SALES AND USE TAX
Sections:
3.08.030 Administration and collection.
3.08.040 Inspection of records.
3.08.050 Failure or refusal to collect tax.
3.08.010 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. (1958 Code § 3.50.010).
3.08.020 Rate.
The rate of the tax imposed by EMC 3.08.010 is 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 King County, the rate of tax imposed by this chapter is four hundred twenty-five one-thousandths of one percent. (1958 Code § 3.50.020).
3.08.030 Administration and collection.
The administration and collection of the tax imposed by this chapter is in accordance with the provisions of RCW 82.14.050. (1958 Code § 3.50.030).
3.08.040 Inspection of records.
The city consents to the inspection of such records as are necessary to qualify the city for inspection of records by the Department of Revenue, pursuant to RCW 82.32.330. The mayor is authorized to enter into the contract required with the Department of Revenue for administration of the tax herein. (1958 Code § 3.50.040).
3.08.050 Failure or refusal to collect tax.
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 is guilty of a misdemeanor and is punishable as provided in Chapter 1.08 EMC. (Ord. 1079 § 2, 1973; 1958 Code § 3.50.050).
3.08.060 Effective date.
The tax imposed in EMC 3.08.010 takes effect April 1, 1970. (1958 Code § 3.50.060).