Chapter 3.12
SALES OR USE TAX
Sections:
3.12.020 Administration – Collection.
3.12.030 Contract – Department of Revenue.
3.12.040 Establishment of additional sales and use tax.
3.12.050 Additional tax on sales and use.
3.12.060 Rate of additional tax.
3.12.080 Special initiative procedure.
3.12.090 Department of Revenue designated as agent.
3.12.100 Administration and collection of tax.
3.12.110 Failure to pay – Misdemeanor.
3.12.130 Necessity of additional tax.
3.12.010 Imposition – Rate.
A sales and use tax in the amount of 0.425 of one percent of the selling price (in the case of the sales tax) or value of the article used (in the case of the use tax) will be and the same is fixed and imposed upon all taxable events, as defined in RCW 82.14.020 occurring within the city. [Ord. 848 § 1(A), 2013; Ord. 312 § 1, 1981.]
3.12.020 Administration – Collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. [Ord. 312 § 2, 1981.]
3.12.030 Contract – Department of Revenue.
The city manager and clerk may enter a contract with the Department of Revenue for administration of the tax. [Ord. 904 § 11, 2015; Ord. 312 § 3, 1981.]
3.12.040 Establishment of additional sales and use tax.
The Washington State Legislature has passed Engrossed Senate Bill No. 4972, Laws of 1982, amending Chapter 82.12 RCW and making available to municipal bodies a sales and use tax. Snohomish County, by Ordinance No. 82-041, has adopted implementing legislation which will result in the tax being collected from city residents regardless whether the city acts or does not act. If the city does not act, the county will receive all the revenues from the tax. If the city does act, the county, pursuant to Section 18 of the Engrossed Senate Bill No. 4972, amending RCW 82.14.840, must allow a credit against the county tax imposed for the full amount of the city’s tax so that most of the tax collected within the city will be available for the city’s purpose. The city desires to enact provisions whereby the tax collected by the county within city will be available for the city’s purpose to the extent so allowed by the bill. [Ord. 848 § 1(A), 2013; Ord. 332, 1982.]
3.12.050 Additional tax on sales and use.
In addition to the sales and use tax imposed within the city under GFMC 3.12.010 through 3.12.030, there is imposed an additional sales and use tax as the case may be upon every taxable event within the city. The additional tax shall be imposed upon and collected from those persons from the sales and use tax collected pursuant to Chapters 82.08 and 82.12 RCW. [Ord. 848 § 1(A), 2013; Ord. 332, 1982.]
3.12.060 Rate of additional tax.
The rate of the additional sales and use tax imposed by GFMC 3.12.050 shall be one-half of one percent of the selling price or value of the article used as the case may be; provided, that in the event Snohomish County imposes an additional sales and use tax at a rate equal to or greater to the additional sales and use tax imposed by the city, then Snohomish County shall receive 15 percent of this additional city tax; provided, further, that in the event Snohomish County shall impose an additional sales and use tax at a rate which is less than the rate imposed by the city, then Snohomish County shall receive that amount of revenue from the city’s additional tax equal to the 15 percent of the rate of tax imposed by Snohomish County, all as authorized by Section 17(2) of Engrossed Senate Bill No. 4972 of the state, 1982 First Special Session of the 47th Legislature. [Ord. 848 § 1(A), 2013; Ord. 332, 1982.]
3.12.070 Date of imposition.
The date of imposition of this additional sales and use tax shall be July 1, 1982. [Ord. 332, 1982.]
3.12.080 Special initiative procedure.
GFMC 3.12.040 through 3.12.130 shall be subject to a special initiative proposing that the tax imposed by GFMC 3.12.040 through 3.12.130 be changed or repealed. 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 date of the last preceding general election. If a special initiative petition is filed with the city council, the operation of GFMC 3.12.040 through 3.12.130 shall not be suspended pending the city council or voter approval of the special initiative, and the tax imposed in GFMC 3.12.040 through 3.12.130 shall be collected until each special initiative is approved by the city council or the voters. The procedures for initiative upon petition contained in RCW 35A.11.100 shall apply to any such special initiative petition. [Ord. 848 § 1(A), 2013; Ord. 338, 1983; Ord. 332, 1982.]
3.12.090 Department of Revenue designated as agent.
The Washington State Department of Revenue is designated as agent for the city for the purpose of collection and administration of the tax levied in GFMC 3.12.040 through 3.12.130; provided, however, that the city manager of the city may enter into a contract with the Department of Revenue for administration and collection of the tax imposed by GFMC 3.12.040 through 3.12.130 in accordance with RCW 82.14.050 and 82.14.060. [Ord. 904 § 12, 2015; Ord. 848 § 1(A), 2013; Ord. 335, 1982; Ord. 332, 1982.]
3.12.100 Administration and collection of tax.
All definitions, rules, forms, recording procedures and regulations adopted by the Department of Revenue for the administration of Chapters 82.08, 82.12, and 82.32 RCW are adopted for the purposes of administration and collection of the tax levied by GFMC 3.12.040 through 3.12.130. The administrative provisions contained in the chapters shall apply with respect to the administration and collection of the tax by the Department of Revenue. [Ord. 332, 1982.]
3.12.110 Failure to pay – Misdemeanor.
Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of GFMC 3.12.040 through 3.12.130 or to gain some advantage or benefit either direct or indirect, and any buyer who refuses to pay any tax due under GFMC 3.12.040 through 3.12.130, shall be guilty of a misdemeanor. [Ord. 332, 1982.]
3.12.130 Necessity of additional tax.
GFMC 3.12.040 through 3.12.130 are necessary for the immediate preservation of the public peace, health, and safety, the support of the city government and existing public institutions. GFMC 3.12.040 through 3.12.130 shall take effect and be in full force five days after passage, approval and posting of the ordinance codified in GFMC 3.12.040 through 3.12.130. [Ord. 848 § 1(A), 2013; Ord. 332, 1982.]