Chapter 3.08
ADDITIONAL SALES AND USE TAX
Sections:
3.08.030 Administration and collection.
3.08.040 Provisions subject to special initiative procedure.
3.08.010 Imposition.
In addition to the tax imposed by Chapter 3.04 of this title, there is imposed a sales and use tax, as the case may be, which additional tax shall be collected upon the same taxable events upon which the tax imposed under Chapter 3.04 of this title, is levied. (Prior code § 5.91.010)
3.08.020 Rate.
The rate of such additional tax imposed shall be five-tenths of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax). (Prior code § 5.91.020)
3.08.030 Administration and collection.
The administration and collection procedures, provisions for inspection of records, authority to enter into a contract with the Department of Revenue of the state, and the provisions pertaining to violations shall be as provided in Sections 3.04.030 through 3.04.060 of this title, and are incorporated in this chapter by this reference. (Prior code § 5.91.030)
3.08.040 Provisions subject to special initiative procedure.
Notwithstanding any provisions of Chapter 1.24 of this code to the contrary, this chapter shall be subject to the special initiative procedure as required by law, and the procedures set forth in Chapter 1.24 of this title, conferring general initiative and referendum powers upon the voters of the city, shall be applicable to this chapter. (Prior code § 5.91.040)
3.08.050 Effective date.
The tax imposed by this chapter having been in effect since July 1, 1982, shall continue in full force and effect without interruption, provided, if a petition for special initiative is filed, the operation of this chapter shall not be suspended pending a final decision on such special initiative petition. (Prior code § 5.91.050)