Chapter 3.12
SALES AND USE TAX
Sections:
Article I. Sales or Use Tax
3.12.003 Administration and collection.
3.12.004 Inspection of records.
3.12.005 Contract with Department of Revenue.
Article II. Additional Sales or Use Tax
3.12.030 Administration and collection.
3.12.040 Inspection of records.
3.12.050 Contract with Department of Revenue.
Article I. Sales or Use Tax
3.12.001 Imposed.
There is hereby 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 of Fife. 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. 227 § 1, 1970).
3.12.002 Rate.
The rate of the tax imposed by FMC 3.12.001 shall be a rate not to exceed 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 Pierce County, the rate of tax imposed by this article shall be a rate not to exceed four hundred twenty-five one-thousandths of one percent. (Ord. 227 § 2, 1970).
3.12.003 Administration and collection.
The administration and collection of the tax imposed by this article shall be in accordance with the provisions of RCW 82.14.050. (Ord. 227 § 3, 1970).
3.12.004 Inspection of records.
The city of Fife hereby 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. 227 § 4, 1970).
3.12.005 Contract with Department of Revenue.
The proper officials of the city of Fife, be, and they are hereby authorized to enter into the contract with the Department of Revenue for administration of the tax. (Ord. 227 § 5, 1970).
3.12.006 Violation – Penalty.
Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this article or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this article shall be guilty of a misdemeanor and upon conviction thereof shall be punished by a fine not exceeding $300.00 or by imprisonment in jail for a term not exceeding 90 days, or both such fine and imprisonment. (Ord. 227 § 6, 1970).
3.12.007 Effective date.
The ordinance codified in this article shall take effect April 1, 1970. (Ord. 227 § 7, 1970).
Article II. Additional Sales or Use Tax
3.12.010 Imposed.
There is fixed and imposed a sales or use tax, as the case may be, upon every taxable event, as authorized in RCW 82.14.030(2), 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. (Ord. 661 § 1, 1982).
3.12.020 Rate.
The rate of the tax imposed by FMC 3.12.010 shall be at a rate of five-tenths of one percent of the selling price, in the case of a sales tax, or value of the article used, in the case of a use tax; provided, however, that in the event Pierce County imposes a sales and use tax, as authorized in RCW 82.14.030(2), at a rate equal to or greater than the rate of tax imposed by the provisions of this article, Pierce County shall receive 15 percent of the tax imposed by the city; provided further, that in the event Pierce County shall impose a sales and use tax, as authorized in RCW 82.14.030(2), at a rate which is less than the rate of tax imposed by the city by the provisions of this article, Pierce County shall receive that amount of revenues from the city tax equal to 15 percent of the rate of tax imposed by Pierce County, as authorized in RCW 82.14.030(2). (Ord. 661 § 2, 1982).
3.12.030 Administration and collection.
The administration and collection of the tax imposed by this article shall be in accordance with the provisions of RCW 82.14.030(2). (Ord. 661 § 3, 1982).
3.12.040 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. 661 § 4, 1982).
3.12.050 Contract with Department of Revenue.
The proper officials of the city are authorized to enter into a contract with the Department of Revenue for administration of the tax. (Ord. 661 § 5, 1982).
3.12.060 Violation – Penalty.
Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this article or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this article shall be guilty of a misdemeanor. (Ord. 1777 § 1 (Exh. A), 2012; Ord. 842 § 2, 1986; Ord. 661 § 6, 1982).
3.12.070 Effective date.
The tax provided for by the provisions of this article shall not be imposed until July 1, 1982. (Ord. 661 § 7, 1982).
3.12.080 Initiative and referendum procedure.
Repealed by Ord. 1777. (Ord. 694 § 1, 1982; Ord. 661 § 8, 1982).