Chapter 3.48
SALES OR USE TAX1
Sections:
3.48.040 Inspection of records.
3.48.050 Contract with Department of Revenue.
3.48.060 Failure or refusal to collect—Penalty.
3.48.070 Additional tax—Designated.
3.48.080 Additional tax—Collection.
3.48.090 Additional tax—Direct legislation.
3.48.100 Additional tax—Administration.
3.48.010 Tax imposed.
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 § 4.64.010)
3.48.020 Rate.
The rate of the tax imposed by Section 3.48.010 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 Snohomish County, the rate of tax imposed by this chapter shall be four hundred twenty-five/one thousandths of one percent. (Prior code § 4.64.020)
3.48.030 Administration.
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 § 4.64.030)
3.48.040 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. (Prior code § 4.64.040)
3.48.050 Contract with Department of Revenue.
The mayor is authorized to enter into the contract with Department of Revenue for administration of the tax. (Prior code § 4.64.050)
3.48.060 Failure or refusal to collect—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 may be punished by a fine of not exceeding five hundred dollars or by imprisonment for a period not exceeding six months, or by both such fine and imprisonment. (Ord. 293-74 § 8, 1974; prior code § 4.64.060)
3.48.070 Additional tax—Designated.
In addition to the rate of one-half of one percent of the selling price or value of the article used imposed under Section 3.48.010 of this chapter, the rate of the tax imposed by Section 3.48.010 shall be increased by an additional rate of one-half of one percent of the selling price or value of the article used, as the case may be. (Ord. 861-82 § 1, 1982)
3.48.080 Additional tax—Collection.
The additional tax imposed by this chapter shall be collected on and after July 1st, 1982. (Ord. 868-82 § 1, 1982; Ord. 861-82 § 2, 1982)
3.48.090 Additional tax—Direct legislation.
The citizens of the city are put on notice that this chapter is subject to Article XI of the Charter of the city. Article XI is entitled “Direct Legislation” and provides the procedures which must be followed for exercising the power of initiative or referendum, and the said Charter Article XI shall be the special initiative procedure adopted on this chapter pursuant to Section 19, Senate Bill No. 4972, 1982 First Special Session. (Ord. 861-82 § 3, 1982)
3.48.100 Additional tax—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 and Senate Bill No. 4972, 1982 First Special Session, and Ordinance No. 79-70 of the city of Everett, and the mayor shall be authorized to enter additional contracts with Department of Revenue relating to administration and collection of the additional tax, as necessary. (Ord. 861-82 § 4, 1982)
For statutory provisions authorizing establishment by a city of a sales or use tax, see RCW 82.14.030.