Chapter 3.72
SALES OR USE TAX
Sections:
3.72.030 Administration and collection.
3.72.050 Contract responsibility.
3.72.060 Violation – Misdemeanor.
3.72.010 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. (1964 code § 3.10.010).
3.72.020 Rate.
The rate of the tax imposed by GMC 3.72.010 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 the county, the rate of tax imposed by this chapter shall be 0.425 percent. (1964 code § 3.10.020).
3.72.030 Administration and collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. (1964 code § 3.10.030).
3.72.040 Record inspection.
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. (1964 code § 3.10.040).
3.72.050 Contract responsibility.
The mayor and the clerk of the city are authorized and directed to enter into all contracts required and necessary with the Department of Revenue of the state to effect the intents and purposes of this chapter. (1964 code § 3.10.050).
3.72.060 Violation – Misdemeanor.
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. (1964 code § 3.10.060).