Chapter 3.04
SALES OR USE TAX
Sections:
3.04.030 Administration and collection.
3.04.040 Inspection of records.
3.04.010 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 RCW Chapters 82.08 and 82.12. (Prior code § 5.92.010)
3.04.020 Rate.
The rate of the tax imposed by Section 3.04.010 of this chapter, 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 four hundred twenty-five one-thousandths of one percent. (Prior code § 5.92.020)
3.04.030 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. (Prior code § 5.92.030)
3.04.040 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 of the state, pursuant to RCW 82.32.330. (Prior code § 5.92.040)
3.04.050 Contract with state.
The mayor be and is authorized to execute and enter into a contract with the Department of Revenue of the state for administration of the tax imposed in the form provided by the department. (Prior code § 5.92.050)
3.04.060 Violation—Penalty.
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. (Prior code § 5.92.060)