Chapter 5.06
ADDITIONAL SALES AND USE TAX

Sections:

5.06.010    Imposition of sales—Use tax.

5.06.020    Rate of tax imposed.

5.06.030    Administration and collection of tax.

5.06.040    Consent to inspection of records.

5.06.050    Authorizing execution of contract for administration.

5.06.060    Penalties.

5.06.010 Imposition of sales—Use tax.

There is imposed a sales or use tax, as the case may be, as authorized by RCW 82.14.020(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 whom the state sales tax or use tax is collected pursuant to RCW Chapters 82.08 and 82.12. (Ord. 2677 § 1, 1982)

5.06.020 Rate of tax imposed.*

The rate of the tax imposed by Section 5.06.010 shall be four-tenths of one percent of the selling price or value of the article used; provided, that as long as there is in effect a sales tax or use tax imposed by King County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session, at rate equal to or greater than the rate imposed by this section, the county shall receive fifteen percent of the tax imposed by Section 5.06.010; provided further, that during such period as there is in effect a sales tax or use tax imposed by King County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session, at a rate which is more than the rate imposed by this section, then the tax imposed by this chapter shall be equal to and not exceed the rate imposed by King County; provided further, that during such period as there is in effect a sales tax 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 Section 5.06.010 that amount of revenue equal to fifteen percent of the rate of the tax imposed by the county under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session. (Ord. 2778 § 1, 1983: Ord. 2713 § 1, 1982: Ord. 2677 § 2, 1982)

*    Section 5.06.020 shall be subject to the referendum procedure provided for in Chapter 5.10 of this code.

5.06.030 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. 2677 § 3, 1982)

5.06.040 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 82.32.330. (Ord. 2677 § 4, 1982)

5.06.050 Authorizing execution of contract for administration.

The city manager is authorized to enter into a contract with the Department of Revenue for the administration of this tax. (Ord. 2677 § 5, 1982)

5.06.060 Penalties.

It is unlawful for any seller to fail or refuse to collect taxes with intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, or for any buyer to refuse to pay any tax due under this chapter. (Ord. 2878 § 4, 1985)