Chapter 3.26
ADDITIONAL SALES AND USE TAX
Sections:
3.26.040 Inspection of records.
3.26.010 Imposition.
There is fixed and 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 collected from those persons who are taxable by the state pursuant to Chapters 82.08 and 82.12 RCW. (Ord. 775 § 1, 1982).
3.26.020 Rate.
The rate of the tax imposed by FMC 3.26.010 shall be one-half 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), as the case may be; provided, however, that during such period as there is in effect a sales tax or use tax imposed by Pierce County under Section 17(2), Chapter 49, 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 FMC 3.26.020; provided further, that during such period as there is in effect a sales tax or use tax imposed by Pierce County under Section 17(2), Chapter 49, 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 FMC 3.26.020 that amount of revenue equal to 15 percent of the rate of the tax imposed by the county under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session. (Ord. 775 § 2, 1982).
3.26.030 Administration.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. (Ord. 775 § 3, 1982).
3.26.040 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. 775 § 4, 1982).
3.26.050 Contract with state.
The mayor and clerk are authorized to enter into a contract with the Department of Revenue for the administration of this tax. (Ord. 775 § 5, 1982).
3.26.060 Special initiative.
This chapter shall be subject to a special initiative. The number of registered voters needed to sign a petition for special initiative shall be 15 percent of the total number of names of persons listed as registered voters within the city on the day of the last preceding city election. The procedures for initiative contained in RCW 35A.11.100 shall apply to any such special initiative petition. (Ord. 775 § 6, 1982).
3.26.070 Penalties.
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 indirect or direct, and any buyer who refuses to pay any tax due under this chapter shall be guilty of a misdemeanor, and upon conviction thereof shall be punished by a fine of not more than $500.00 or by imprisonment for a term not exceeding six months, or by both such fine and imprisonment. (Ord. 775 § 7, 1982).