Chapter 3.10
SALES AND USE TAX
Sections:
Article I. Sales and Use Tax
3.10.030 Administration, collection.
3.10.040 Inspection of records.
3.10.050 Violation – Misdemeanor.
Article II. Additional Sales and Use Tax
3.10.080 Administration, collection.
3.10.090 Inspection of records.
Article I. Sales and Use Tax
3.10.010 Imposed.
There is hereby imposed a sales or use tax, as the case may be, upon every taxable event, as defined in Section 3, Chapter 94, Laws of 1970, First Extraordinary Session, occurring within the town of Hunts Point. 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. 94 § 1, 1970]
3.10.020 Rate.
The rate of the tax imposed by HPMC 3.10.010 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 King County, the rate of tax imposed by this article shall be four hundred twenty-five/one thousandths of one percent. [Ord. 94 § 2, 1970]
3.10.030 Administration, collection.
The administration and collection of the tax imposed by this article shall be in accordance with the provisions of Section 6, Chapter 94, Laws of 1970, First Extraordinary Session. [Ord. 94 § 3, 1970]
3.10.040 Inspection of records.
The town hereby consents to the inspection of such records as are necessary to qualify the town for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330, and authorizes the mayor to execute a contract with said department for the administration of the tax. [Ord. 94 § 4, 1970]
3.10.050 Violation – Misdemeanor.
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. 94 § 5, 1970]
Article II. Additional Sales and Use Tax
3.10.060 Imposed.
There is hereby 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 82.11.020, occurring within the town of Hunts Point. 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. 172 § 1, 1982]
3.10.070 Rate.
The rate of the tax imposed by HPMC 3.10.060 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 King 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 HPMC 3.10.060; provided, further, that during such period as there is in effect a sales or use tax imposed by King 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 HPMC 3.10.060 that amount of revenues 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. 172 § 2, 1982]
3.10.080 Administration, 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. 172 § 3, 1982]
3.10.090 Inspection of records.
The town of Hunts Point hereby consents to the inspection of such records as are necessary to qualify the town for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330. [Ord. 172 § 4, 1982]
3.10.100 Contract with state.
The mayor and clerk are hereby authorized to enter into a contract with the Department of Revenue for the administration of this tax. [Ord. 172 § 5, 1982]
3.10.110 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 fined no more than $500.00 or imprisoned for not more than six months, or by both such fine and imprisonment. [Ord. 172 § 7, 1982]