Chapter 3.20
ADDITIONAL SALES AND USE TAX
Sections:
3.20.010 Imposition of sales-use tax.
3.20.030 Administration and collection of tax.
3.20.040 Consent to inspection of records.
3.20.050 Authorizing execution of contract for administration.
3.20.010 Imposition of sales-use tax.
There is levied 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 imposed upon and collected from those persons from who the state sales tax or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. (Ord. 523 § 1, 1986)
3.20.020 Rate of tax imposed.
The rate of the tax imposed by Section 3.20.010 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 tax or use tax imposed by Pacific 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 fifteen (15) percent of the tax imposed by Section 1; provided further, that during such period as there is in effect a sales tax or use tax imposed by Pacific 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 Section 3.20.010 that amount of revenues equal to fifteen (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. 523 § 2, 1986)
3.20.030 Administration and collection of tax.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. (Ord. 523 § 3, 1986)
3.20.040 Consent to 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 82.32.220. (Ord. 523 § 4, 1986)
3.20.050 Authorizing execution of contract for administration.
The mayor is authorized to enter into a contract with the Department of Revenue for the administration of this tax. (Ord. 523 § 5, 1986)